U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended ~~June~~December 3031, 2010

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

For the transition period from ________ to ________

Commission file number 000-52732

Vision Acquisition II, Inc.

(Exact name of registrant as specified in its charter)

Delaware	16–1779003
(State or other jurisdiction	(I.R.S. Employer Identification Number)
of incorporation or organization)

c/o Vision Capital Advisors, 20 West 55th Street, 5th Floor, New York, NY 10019

(Address of principal executive offices)

(212) 849-8225

(Registrant’s telephone number, including area code)

No change

(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨.

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ¨ No ¨.

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer ¨	Accelerated filer	¨
Non-accelerated filer ¨	Smaller reporting company	x.
(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes x No ¨.

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING

THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes ¨ No ¨.

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 5,685,000 shares of common stock, par value $.0001 per share, outstanding as of ~~August~~February 1214, ~~2010~~ 2011.

VISION ACQUISITION II, INC.

- INDEX -

		Page	~~Page~~
PART I – FINANCIAL INFORMATION:
Item 1.	Financial Statements:	1	1
	Balance Sheets as of June 30, 2010 (Unaudited) and September 30, 2009		2
	Balance Sheets as of December 31, 2010 (Unaudited) and September 30, 2010	2
	Statements of Operations (Unaudited) for the Three and Nine Months Ended June 30, 2010
	Statements of Operations (Unaudited) for the Three Months Ended December 31, 2010, the Three Months Ended December 31, 2009 and the Cumulative Period from October 6, 2006 (Inception) to December 31, 2010	3
	and 2009, and the Cumulative Period from October 6, 2006 (Inception) to June 30, 2010		3
	Statement of Changes in Stockholders’ Equity (Deficit) for the Period from October 6, 2006 (Inception) to December 31, 2010	4
	Statements of Cash Flows (Unaudited) for the Nine Months Ended June 30, 2010 and 2009
	Statements of Cash Flows (Unaudited) for the Three Months Ended December 31, 2010, the Three Months Ended December 31, 2009 and the Cumulative Period from October 6, 2006 (Inception) to December 31, 2010	5
	and the Cumulative Period from October 6, 2006 (Inception) to June 30, 2010		4
	Notes to Financial Statements	6
	Notes to Financial Statements		5
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations		10
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	14
Item 3.	Quantitative and Qualitative Disclosures About Market Risk		13
Item 4.	Controls and Procedures	14
Item 4T.	Controls and Procedures		13
PART II – OTHER INFORMATION:
PART II – OTHER INFORMATION:
Item 1.	Legal Proceedings	14
Item 1.	Legal Proceedings		13
Item 1A.	Risk Factors	14
Item 1A.	Risk Factors		13
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	15
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds		13
Item 3.	Defaults Upon Senior Securities	15
Item 3.	Defaults Upon Senior Securities		13
Item 4.	Removed and Reserved	15
Item 4.	Removed and Reserved		13
Item 5.	Other Information	15
Item 5.	Other Information		13
Item 6.	Exhibits	15
Item 6.	Exhibits		14
Signatures		16
Signatures			15

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements.

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions for Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.

In the opinion of management, the financial statements contain all material adjustments, consisting only of normal recurring adjustments necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

The results for the period ended ~~June~~December 3031, 2010 are not necessarily indicative of ~~the~~ the results of operations for the full year. These financial statements and ~~related~~ related footnotes should be read in conjunction with the financial statements ~~and~~ and footnotes thereto included in the Company’s Form 10-K filed with the ~~Securities~~ Securities and Exchange Commission for the period ended September 30, ~~2009~~2010.

VISION ACQUISITION II, INC.

(A ~~DEVELOPMENTAL~~DEVELOPMENT STAGE COMPANY)

BALANCE ~~SHEETS~~SHEET

	June 30,			September 30,
	December 31,			September 30,
	2010			~~2009~~2010
	(Unaudited)
Assets
Current Assets
Cash	$	58,~~911~~213		$	64,~~528~~483
Total Assets	$	58,~~911~~213		$	64,~~528~~483
Liabilities and Stockholders' Equity
Current Liabilities
Accounts Payable	$	-1,500		$	-5,000
Total Liabilities		-1,500			-5,000
Stockholders' Equity
Common Stock, 100,000,000 shares authorized
Common Stock, 100,000,000 shares authorized 5,685,000 shares issued and outstanding @.0001 par value		568			568
5,685,000 shares issued and outstanding @.0001 par value		568			568
Preferred Stock, 10,000,000 shares authorized, no shares issued and outstanding @ .0001 par value		-			-
Preferred Stock, 10,000,000 shares authorized, no shares
Additional Paid in Capital		119,182			104,182
issued and outstanding @ .0001 par value		-			-
Deficit Accumulated During Development Stage		(113,037	)		(105,267	)
Additional Paid in Capital		104,182			99,182
Total Stockholders' Equity		6,713			(517	)
Deficit Accumulated During Development Stage		(98,839	)		(93,222	)
Total Liabilities and Stockholders' Equity	$	8,213		$	4,483
Total Stockholders' Equity		5,911			6,528
Total Liabilities and Stockholders' Equity	$	5,911		$	6,528

~~The~~SEE ~~accompanying~~ACCOMPANYING ~~notes~~NOTES ~~are~~TO anFINANCIAL ~~integral part of these financial statements~~STATEMENTS.

VISION ACQUISITION II, INC.

(A ~~DEVELOPMENTAL~~DEVELOPMENT STAGE COMPANY)

~~STATEMENTS~~STATEMENT OF ~~OPERTATIONS~~OPERATIONS

(UNAUDITED)

	Nine Months Ended June 30,						Three Months Ended June 30,						October 6, 2006 (date of inception) through
							October 6, 2006
	2010			2009			2010			2009			June 30, 2010
							(date of inception
Revenues	$	-		$	-		$	-		$	-		$	-
	Three months ended December 31,						through)
Expenditures
	2010			2009			December 31, 2010
General and administrative expenses		5,617			9,943			810			2,203			98,839
Revenues	$	-		$	-		$	-
Net loss	$	(5,617	)	$	(9,943	)	$	(810	)	$	(2,203	)	$	(98,839	)
Expenditures
Loss per share	$	(0.001	)	$	(0.002	)	$	(0.000	)	$	(0.000	)
General and administrative expenses		7,770			3,500			113,037
Weighted average shares outstanding		5,685,000			5,685,000			5,685,000			5,685,000
Net loss	$	(7,770	)	$	(3,500	)	$	(113,037	)
Loss per share	$	(0.001	)	$	(0.001	)
Weighted average shares outstanding		5,685,000			5,685,000

~~The~~SEE ~~accompanying~~ACCOMPANYING ~~notes~~NOTES ~~are~~TO anFINANCIAL ~~integral part of these financial statements~~STATEMENTS.

VISION ACQUISITION II, INC.

(A ~~DEVELOPMENTAL~~DEVELOPMENT STAGE COMPANY)

~~STATEMENTS~~STATEMENT OF ~~CASH~~STOCKHOLDERS’ ~~FLOWS~~EQUITY

(UNAUDITED)

								Deficit
								Accumulated
	Common				Additional			During
	Shares		Common		Paid-In			Development
	Issued		Stock		Capital			Stage			Total

Issuance of founders shares for cash on October 6, 2006		5,000,000	$	500	$	24,000		$	-		$	24,500

Capital Contribution		-		-		11,250			-			11,250

Loss for the period		-		-		-			(26,823	)		(26,823	)

Balance September 30, 2007		5,000,000	$	500	$	35,250		$	(26,823	)	$	8,927

Issuance of shares for services		285,000		28		(28	)		-			-

Issuance of Shares for Cash		400,000		40		7,960			-			8,000

Capital Contribution		-		-		34,500			-			34,500

Net Loss for the Year		-		-		-			(47,152	)		(47,152	)

Balance September 30, 2008		5,685,000	$	568	$	77,682		$	(73,975	)	$	4,275

Capital Contribution		-		-		21,500			-			21,500

Net Loss for the Year		-		-		-			(19,247	)		(19,247	)

Balance September 30, 2009		5,685,000	$	568	$	99,182		$	(93,222	)	$	6,528

Capital Contribution		-		-		5,000			-			5,000

Net Loss for the Year		-		-		-			(12,045	)		(12,045	)

Balance September 30, 2010		5,685,000	$	568	$	104,182		$	(105,267	)	$	(517	)

Capital Contribution		-		-		15,000			-			15,000

Net Loss for the Period		-		-		-			(7,770	)		(7,770	)

Balance December 31, 2010 (UNAUDITED)		5,685,000	$	568	$	119,182		$	(113,037	)	$	6,713

	Nine Months Ended June 30,						October 6, 2006 (date of inception)
							through
	2010			2009			June 30, 2010
Cash Flows from Operating Activities
Net Loss	$	(5,617	)	$	(9,943	)	$	(98,839	)
Cash flows used for operating activities		(5,617	)		(9,943	)		(98,839	)
Cash Flows from Financing Activities
Sale of Common Stock and Contribution of Capital		5,000			6,500			104,750
Cash flows from financing activities		5,000			6,500			104,750
Net Increase (Decrease) in Cash		(617	)		(3,443	)		5,911
Cash at the beginning		6,528			4,275			-
Cash at the end	$	5,911		$	832		$	5,911

SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS.

The accompanying notes are an integral part of these financial statements.

VISION ACQUISITION II, INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENT OF CASH FLOWS

(UNAUDITED)

							October 6, 2006
							(date of inception
	Three months ended December 31,						through)
	2010			2009			December 31, 2010
Cash Flows from Operating Activities
Net Loss	$	(7,770	)	$	(3,500	)	$	(113,037	)

Adjustments to reconcile net loss to net cash used in operating activities:

Changes in operating assets and liabilities:
Accounts Payable		(3,500	)		-			1,500

Cash flows used for operating activities		(11,270	)		(3,500	)		(111,537	)

Cash Flows from Financing Activities
Sale of Common Stock and Contribution of Capital		15,000			-			119,750

Cash flows from financing activities		15,000			-			119,750

Net Increase (Decrease) in Cash		3,730			(3,500	)		8,213

Cash at the beginning		4,483			6,528			-

Cash at the end	$	8,213		$	3,028		$	8,213

SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS.

VISION ACQUISITION II, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

~~June 30~~December 31, 2010

NOTE 1 - ORGANIZATION

Organization and Line of Business

Vision Acquisition II Inc. (the "Company") is currently a development stage company under the provisions of Statement of Financial Accounting Standards ASC Topic 915 and was incorporated under the laws of the State of Delaware on October 6, 2006. The Company is considered to be a “blank check” company since it has no business plan, no operations, revenues or employees. The implementation of our business objective is wholly contingent upon a business combination and / or the successful sale of securities of the Company.

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation/Going Concern

The accompanying financial statements have been prepared in ~~accordance~~conformity with accounting principles generally accepted ~~accounting~~in ~~principles~~the ~~for~~United ~~interim~~States ~~financial~~of ~~information~~America, ~~and~~which incontemplate ~~accordance~~continuation ~~with~~of the ~~instructions~~Company ~~for~~as ~~Form~~a ~~10-Q~~going concern. ~~Accordingly~~ However, ~~they~~the Company has no established source of revenue. This matter raises substantial doubt about the Company's ability to continue as a going concern. These financial statements do not include ~~all~~any ofadjustments relating to the ~~information~~recoverability and ~~footnotes~~classification of ~~required~~recorded byasset ~~generally~~amounts, or amounts and classification of liabilities that ~~accepted~~might ~~accounting~~be ~~principles~~necessary ~~for~~should ~~complete~~the ~~financial~~Company ~~statements~~be unable to continue as a going concern.

The results for the three and nine month periods ended June 30, 2010, are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the financial statements and footnotes thereto included in the Company's Form 10-K filed with the Securities and Exchange Commission for the period ended September 30, 2009.

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. However, the Company has no established source of revenue. This matter raises substantial doubt about the Company's ability to continue as a going concern.

These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Management plans to take the following steps that it believes will be sufficient to provide the Company with the ability to continue in existence:

Locate a suitable acquisition or merger candidate and consummate a business combination. The Company may need cash advances from its stockholders or loans from other parties to pay for operating expenses until the Company consummates a merger or business combination with a privately-held operating company. Although it is currently anticipated that the Company can satisfy its cash requirements with additional cash advances or loans from other parties if needed for at the least twelve months, the Company can project no assurance that it can continue to satisfy its cash requirements for such periods.

Management intends to raise financing through private equity financing or other means and interests that it deems necessary.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles require management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from these estimates.

Cash Equivalents

Cash equivalents include all highly liquid debt instruments with original maturities of three months or less which are not securing any corporate obligations.

5Fair Value of Financial Instruments

The estimated fair values of cash, property and equipment and due to stockholder, none of which are held for trading purposes, approximate their carrying value because of the short term maturity of these instruments or the stated interest rates are indicative of market interest rates.

VISION ACQUISITION II, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

~~June 30~~December 31, 2010

Fair Value of Financial Instruments

Fixed Assets

Fixed Assets are stated at cost. Depreciation is provided principally by use of the straight-line method over the useful lives of the related assets. Expenditure for maintenance and repairs, which does not improve or extend the expected useful life of the assets, is expensed to operations while major repairs are capitalized. Depreciation expense is included in general and administrative expenses on the statement of operations. During the time periods presented there was $0 in depreciation expense.

The gain or loss on disposal of property, plant and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets, and, if any, is recognized in the statement of operations and comprehensive income.

Concentration of Credit Risk

The Company places its cash with high quality financial institutions and at times may exceed the FDIC insurance limit. The Company will extend credit based on an evaluation of the customer’s financial condition, generally without collateral. Exposure to losses on receivables is principally dependent on each customer’s financial condition. The Company will monitor its exposure for credit losses and maintains allowances for anticipated losses, if required.

Advertising Costs

Advertising costs are expensed as incurred. There were no advertising expenses for the periods presented.

Income Taxes

Income taxes are provided in accordance with ASC Topic regarding accounting for income taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carryforwards. Deferred tax expenses (benefit) results from the net change during the year in deferred tax assets and liabilities.

The Company’s year end is September 30. The Company has a net operating loss carryforward of $98113,~~839~~037 expiring in the year 2024. The Company has reserved against any tax benefit in full as it is unsure if it can ultimately benefit from the loss. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Basic and Diluted Income/(Loss) Per Share:

In accordance with FASB ASC Topic 260, "Earnings Per Share," the basic income/(loss) per common share is computed by dividing net income/(loss) available to common stockholders by the weighted average number of common shares outstanding. Diluted income per common share is computed similar to basic income per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.

Segment Reporting

Based on the Company's integration and management strategies, the Company operated in a single business segment. For the periods in question the Company had no revenue.

VISION ACQUISITION II, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

June 30, 2010

Revenue Recognition

Revenue is recognized in accordance with SEC Staff Accounting Bulletin No. 101, “Revenue Recognition in Financial Statements”. The Company recognizes revenue when the significant risks and rewards of ownership have been transferred to the customer pursuant to applicable laws and regulations, including factors such as when there has been evidence of a sales arrangement, the performance has occurred, or service have been rendered, the price to the buyer is fixed or determinable, and collectibility is reasonably assured.

The Company has not generated any revenue since its inception.

VISION ACQUISITION II, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

December 31, 2010

New Accounting Pronouncements

The Financial Accounting Standards Board’s (“FASB”) Accounting Standard Codification (“ASC”) became effective during the fourth quarter of 2009. This codification brings all authoritative generally accepted accounting principles (“GAAP”) that have been issued by a standard setter into one place. The codification retains existing GAAP without changing it.

In September 2009, the FASB issued Accounting Standard Update (“ASU”) 2009-13, “Revenue Arrangements with Multiple Deliverables” and ASU 2009-14, “Certain Revenue Arrangements That Include Software.” These ASU’s revise and clarify accounting for arrangements with multiple deliverables, including how to separate deliverables into units of accounting determining the allocation of revenue to the units of accounting and the application of these provisions to tangible products containing software components. There are also expanded disclosures for significant judgments made in the application of these standards, if material. These pronouncements are effective for fiscal years beginning after June 15, 2010 and earlier application is permitted. The Company does not expect that adoption of these pronouncements to have a significant effect on its financial statements.

In fiscal 2009, accounting standard updates to ASC topic 820, “Fair Value Measurements and Disclosures” (“ASC 820”) became effective for the Company. ASC 820 defines fair value, establishes a framework and gives guidance regarding the methods used for measuring fair value and expands disclosures about fair value measurements. This topic does not require any new fair value measurements, but provides guidance on how to measure fair value by providing a fair value hierarchy used to classify the source of the information. ASC 820 also gives entities the option to measure eligible financial assets and financial liabilities at fair value on an instrument by instrument basis, that are otherwise not permitted to be accounted for at fair value under other accounting guidance. The election to use the fair value option is available when an entity first recognizes a financial asset or financial liability. Subsequent changes in fair value must be recorded in earnings. The Company adopted these updates to ASC 820 for financial assets and liabilities in fiscal 2009 and did not elect the fair value option. Adoption of ASC 820 had no material effect on the Company’s financial statements.

In fiscal 2009, accounting standard updates to ASC topic 815, “Derivatives and Hedging” (“ASC 815”) became effective for the Company which required enhanced disclosure requirements regarding derivative instruments and hedging activities. The Company adopted these updates to ASC 815 in fiscal 2009. The adoption of the updates did not have an effect on the Company’s financial statements as it only required additional disclosure.

In fiscal 2009, accounting standard updates to ASC topic 855, “Subsequent Events” (“ASC 855”) became effective for the Company. ASC 855 establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. The Company adopted ASC 855 in fiscal 2009. The adoption of ASC 855 did not have an effect on the Company’s financial statements as it only required additional disclosures.

In February 2008, the Financial Accounting Standards Board (“FASB”) delayed the effective date of fair value measurements for one year for certain nonfinancial assets and nonfinancial liabilities, excluding those that are recognized or disclosed in financial statements at fair value on a recurring basis (that is, at least annually). For purposes of applying these provisions, nonfinancial assets and nonfinancial liabilities include all assets and liabilities other than those meeting the definition of a financial asset or a financial liability. These provisions became effective for fiscal years beginning after November 15, 2008, and interim periods within those fiscal years. The Company currently does not believe the adoption of these provisions will have a significant effect on its financial statements.

7In June 2008, the FASB issued update pronouncements related to determining whether instruments granted in share-based payment transactions are participating securities. These updated pronouncements provide that unvested share-based payment awards that contain nonforfeitable rights to dividends (whether paid or unpaid) are participating securities and shall be included in the computation of earnings per share (EPS) under the two-class method. This pronouncement is effective for financial statements issued for fiscal years beginning after December 15, 2008. All prior period EPS data will be required to be adjusted to conform to the provisions of this pronouncement and early application is prohibited. The Company does have participating securities as described under this pronouncement and believes that the adoption of these provisions will not have a material impact on its EPS calculations.

VISION ACQUISITION II, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

~~June~~December 3031, 2010

In June 2008, the FASB issued update pronouncements related to determining whether instruments granted in share-based payment transactions are participating securities. These updated pronouncements provide that unvested share-based payment awards that contain nonforfeitable rights to dividends (whether paid or unpaid) are participating securities and shall be included in the computation of earnings per share (EPS) under the two-class method. This pronouncement is effective for financial statements issued for fiscal years beginning after December 15, 2008. All prior period EPS data will be required to be adjusted to conform to the provisions of this pronouncement and early application is prohibited. The Company does have participating securities as described under this pronouncement and believes that the adoption of these provisions will not have a material impact on its EPS calculations.

In December 2007, FASB issued updated pronouncements related to accounting for collaborative arrangements. The guidance defines collaborative arrangements and establishes presentation and disclosure requirements for transactions within a collaborative arrangement (both with third parties and between participants in the arrangement). These updated pronouncements are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2008. These provisions require retrospective application to all collaborative arrangements existing as of the effective date, unless retrospective application is impracticable. The impracticability evaluation and exception should be performed on an arrangement-by-arrangement basis. The Company currently does not believe that the adoption of these provisions will have a significant effect on its financial statements.

In December 2007, the FASB issued updated pronouncements related to business combinations and noncontrolling interests in consolidated financial statements. These pronouncements require the acquiring entity in a business combination to recognize the assets acquired and liabilities assumed at fair value on the date of acquisition. Further, these pronouncements also change the accounting for acquired in-process research and development assets, contingent consideration, partial acquisitions and transaction costs. Under the new pronouncements, all entities are required to report noncontrolling (minority) interests in subsidiaries as equity in the consolidated financial statements. In addition, transactions between an entity and noncontrolling interests will be treated as equity transactions. These pronouncements will become effective for fiscal years beginning after December 15, 2008 and early adoption is prohibited. The Company does not expect the adoption of these pronouncements to have a significant effect on its financial statements but they will affect the Company for any acquisitions made subsequent to the end of fiscal 2009.

NOTE 3 - STOCKHOLDERS’ EQUITY

~~The Company~~For ~~has issued 5,685,000 shares of its common stock, 5,000,000 as founder~~the ~~shares~~three ~~for~~months ~~cash~~ended ofDecember ~~$24~~31,~~500~~ ~~and 400~~2010,~~000~~ ~~for~~ $815,000~~. Capital contributions~~ ~~for no consideration amounted to $72,250. The company also issued 285,000 shares~~ of ~~stock~~capital ~~directly~~was ~~related~~contributed tofor ~~the fundraising of the $8,000 above.~~no ~~These shares were valued at~~ consideration.~~02 cents, the share price the Company raised funds at.~~

Cumulatively, the Company has issued 5,685,000 shares of its common stock, 5,000,000 as founder shares for cash of $24,500 and 400,000 for $8,000. Capital contributions for no consideration amounted to $87,250. The company also issued 285,000 shares of stock directly related to the fundraising of the $8,000 above. These shares were valued at .02 cents, the share price the Company raised funds at.

NOTE 4 – RELATED PARTY TRANSACTIONS

The Company does not own or lease any real or personal property. The officers and directors of the Company are involved in other business activities and may, in the future, become involved in other business opportunities as they become available. Thus, they may face a conflict in selecting between the Company and their other business interests. The Company has not formulated a policy for the resolution of such conflicts.

VISION ACQUISITION II, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

~~June~~December 3031, 2010

NOTE 5 – INCOME TAXES

	At June 30, 2010
	At December 31, 2010
Deferred Tax Assets
Net operating loss carryforwards	$	98113,~~839~~037
Gross deferred tax assets		3439,~~594~~563
Less-Valuation allowance		(3439,~~594~~563	)
Net deferred tax assets	$	-

Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carryforwards are expected to be available to reduce taxable income. As the achievement of required future taxable income is uncertain, the Company recorded a valuation allowance.

NOTE 6 – ~~SUBSEQUENT~~ACCOUNTS ~~EVENTS~~PAYABLE

~~The~~At ~~Company~~December ~~has evaluated all subsequent events through July~~ 31, 2010, ~~the~~accounts ~~date~~payable ~~this Quarterly~~is ~~Report~~comprised onof ~~Form~~accrued ~~10-Q was filed with the SEC. There were no recognized~~accounting ~~or unrecognized events requiring disclosure as significant subsequent events~~fees.

9NOTE 7 – SUBSEQUENT EVENTS

The Company has evaluated all subsequent events through February 14, 2011 the date this Quarterly Report on Form 10-Q was filed with the SEC. There were no recognized or unrecognized events requiring disclosure as significant subsequent events.

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

Forward Looking Statement Notice

Certain statements made in this Quarterly Report on Form 10-Q are “forward-looking statements” (within the meaning of the Private Securities Litigation Reform Act of 1995) in regard to the plans and objectives of management for future operations. Such statements involve known and unknown risks, uncertainties and other factors that may cause actual results, performance or achievements of Vision Acquisition II, Inc. (“we”, “us”, “our” or the “Company”) to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. The forward-looking statements included herein are based on current expectations that involve numerous risks and uncertainties. The Company's plans and objectives are based, in part, on assumptions involving the continued expansion of business. Assumptions relating to the foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions and future business decisions, all of which are difficult or impossible to predict accurately and many of which are beyond the control of the Company. Although the Company believes its assumptions underlying the forward-looking statements are reasonable, any of the assumptions could prove inaccurate and, therefore, there can be no assurance the forward-looking statements included in this Quarterly Report will prove to be accurate. In light of the significant uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by the Company or any other person that the objectives and plans of the Company will be achieved.

Description of Business

The Company was incorporated in the State of Delaware on October 6, 2006 (Inception) and maintains its principal executive office at 20 West 55th Street, 5th Floor, New York, NY 10019. The Company was organized as a vehicle to investigate and, if such investigation warrants, acquire a target company or business seeking the perceived advantages of being a publicly held corporation. The Company filed a registration statement on Form 10-SB with the U.S. Securities and Exchange Commission (the “SEC”) on July 20, 2007, and since its effectiveness, the Company has focused its efforts to identify a possible business combination. Our principal business objective for the next 12 months and beyond such time will be to achieve long-term growth potential through a combination with a business rather than immediate, short-term earnings. The Company will not restrict our potential candidate target companies to any specific business, industry or geographical location and, thus, may acquire any type of business.

The Company, based on proposed business activities, is a “blank check” company. The SEC defines those companies as "any development stage company that is issuing a penny stock, within the meaning of Section 3(a)(51) of the Securities Exchange Act 1934, as amended (the “Exchange Act”), and that has no specific business plan or purpose, or has indicated that its business plan is to merge with an unidentified company or companies." Many states have enacted statutes, rules and regulations limiting the sale of securities of "blank check" companies in their respective jurisdictions. The Company is also a “shell company,” defined in Rule 12b-2 under the Exchange Act as a company with no or nominal assets (other than cash) and no or nominal operations. Management does not intend to undertake any efforts to cause a market to develop in our securities, either debt or equity, until we have successfully concluded a business combination. The Company intends to comply with the periodic reporting requirements of the Exchange Act for so long as we are subject to those requirements.

The Company was organized as a vehicle to investigate and, if such investigation warrants, acquire a target company or business seeking the perceived advantages of being a publicly held corporation. The Company’s principal business objective for the next 12 months and beyond such time will be to achieve long-term growth potential through a combination with an operating business. The Company will not restrict its potential candidate target companies to any specific business, industry or geographical location and, thus, may acquire any type of business.

The Company currently does not engage in any business activities that provide cash flow. During the next twelve months we anticipate incurring costs related to:

(i) filing Exchange Act reports, and

(ii) investigating, analyzing and consummating an acquisition.

10We believe we will be able to meet these costs through use of funds in our treasury, through deferral of fees by certain service providers and additional amounts, as necessary, to be loaned to or invested in us by our stockholders, management or other investors. As of the date of the period covered by this report, the Company has $8,213 in its treasury. There are no assurances that the Company will be able to secure any additional funding as needed. Currently, however our ability to continue as a going concern is dependent upon our ability to generate future profitable operations and/or to obtain the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they come due. Our ability to continue as a going concern is also dependant on our ability to find a suitable target company and enter into a possible reverse merger with such company. Management’s plan includes obtaining additional funds by equity financing through a reverse merger transaction and/or related party advances, however there is no assurance of additional funding being available.

WeThe ~~believe~~Company wemay ~~will~~consider bea ~~able~~business towhich ~~meet~~has ~~these~~recently ~~costs~~commenced ~~through~~operations, ~~use~~is ofa developing ~~funds~~company in ~~our treasury,~~need ~~through deferral~~ of ~~fees~~additional byfunds ~~certain~~for ~~service~~expansion ~~providers~~into ~~and~~new ~~additional~~products ~~amounts,~~or ~~as necessary~~markets, tois beseeking ~~loaned~~ to ordevelop ~~invested~~a innew usproduct byor ~~our stockholders~~service, ~~management~~ or ~~other~~is ~~investors.~~an ~~Currently, however, our ability to continue as a~~established ~~going~~business ~~concern~~which ismay ~~dependent~~be ~~upon~~experiencing ~~our~~financial ~~ability~~or tooperating ~~generate~~difficulties ~~future profitable operations~~ and~~/or~~ tois ~~obtain~~in need ~~the~~of ~~necessary~~additional ~~financing~~capital. toIn ~~meet~~the ~~our~~alternative, ~~obligations~~a ~~and repay our liabilities arising from normal~~ business ~~operations~~combination ~~when they come~~may ~~due.~~involve ~~Our~~the ~~ability~~acquisition toof, ~~continue~~or asmerger with, a ~~going~~company ~~concern~~which isdoes ~~also~~not ~~dependent on our ability~~need tosubstantial ~~find~~additional acapital ~~suitable~~but ~~target~~which ~~Company~~desires ~~and~~to ~~enter~~establish ~~into~~ a ~~possible~~public ~~reverse~~trading market ~~merger~~for ~~with such~~its ~~Company.~~shares ~~Management’s~~while ~~plan~~avoiding, ~~includes~~among ~~obtaining~~other ~~additional~~things, ~~funds~~the bytime ~~equity~~delays, ~~financing~~significant ~~through~~expense, ~~a reverse merger transaction~~ and~~/or~~ ~~related~~loss ~~party~~of ~~advances, however~~voting ~~there~~control iswhich nomay ~~assurance~~occur ofin ~~additional~~a ~~funding being~~public ~~available~~offering.

~~The~~Since ~~Company~~our Registration ~~may~~Statement ~~consider~~on Form 10-SB became effective, our officers and sole director have had limited contact or discussions with representatives of other entities regarding a business ~~which~~ ~~has~~combination ~~recently~~with ~~commenced~~us. ~~operations,~~Any target business that is selected may be a ~~developing~~financially unstable company or an entity in ~~need~~its ofearly stages ~~additional~~of ~~funds~~development ~~for~~or ~~expansion~~growth, ~~into~~including ~~new~~entities ~~products~~without established records of sales or ~~markets~~earnings. In that event, iswe ~~seeking~~will be subject to numerous risks inherent ~~develop~~in athe ~~new~~business ~~product~~and oroperations ~~service,~~of financially unstable and early stage or potential isemerging angrowth ~~established~~companies. ~~business~~In ~~which~~addition, we may beeffect a business ~~experiencing~~combination ~~financial~~with oran ~~operating~~entity ~~difficulties~~in ~~and~~an isindustry incharacterized ~~need~~by a high level of ~~additional~~risk, ~~capital.~~and, Inalthough our management will endeavor to evaluate the ~~alternative,~~risks inherent in a particular target business, ~~combination~~there ~~may~~can ~~involve~~be ~~the~~no ~~acquisition~~assurance that we will properly ~~of,~~ascertain or ~~merger~~assess ~~with~~all significant risks. Our management anticipates that it will likely be able to effect only one business combination, adue ~~company~~primarily ~~which~~to our ~~does~~limited ~~not~~financing ~~need~~and ~~substantial~~the ~~additional~~dilution of interest for present and prospective ~~capital~~stockholders, ~~but~~ which ~~desires~~is likely to ~~establish~~occur as a ~~public~~result ~~trading~~of ~~market~~our ~~for~~management’s ~~its~~plan ~~shares,~~to ~~while~~offer ~~avoiding,~~a ~~among~~controlling ~~other~~interest ~~things,~~to ~~the~~a ~~time~~target ~~delays,~~business ~~significant~~in ~~expense,~~order ~~and~~to achieve a tax-free ~~loss~~reorganization. This lack of ~~voting~~diversification ~~control~~should ~~which~~be ~~may~~considered ~~occur~~a substantial risk in ainvesting ~~public~~in ~~offering~~us, because it will not permit us to offset potential losses from one venture against gains from another.

~~Since~~The Company ~~our~~anticipates ~~Registration~~that ~~Statement~~the ~~on Form~~selection ~~10-SB~~of ~~became~~a ~~effective,~~business ~~our~~combination ~~officers~~will be complex and ~~sole~~extremely ~~director~~risky. ~~have~~Our ~~had~~management ~~limited contact~~believes orthat ~~discussions~~there ~~with~~are ~~representatives~~numerous offirms seeking ~~other~~the ~~entities~~perceived ~~regarding~~benefits of becoming a ~~business~~ ~~combination~~publicly ~~with~~traded uscorporation. ~~Any~~Such perceived ~~target~~benefits ~~business~~of ~~that~~becoming isa ~~selected~~publicly ~~may~~traded becorporation ainclude, among ~~financially~~other ~~unstable~~things, ~~company~~facilitating or animproving ~~entity~~the interms ~~its~~on ~~early~~which ~~stages~~additional ofequity financing ~~development~~may ~~or growth~~be obtained, ~~including~~providing ~~entities~~liquidity ~~without~~for ~~established~~the ~~records~~principals of ~~sales~~and investors orin ~~earnings.~~a ~~In that event~~business, wecreating ~~will~~a bemeans ~~subject~~for toproviding ~~numerous~~incentive ~~risks~~stock ~~inherent~~options or insimilar ~~the~~benefits ~~business~~to key employees, and offering greater flexibility in ~~operations~~structuring ofacquisitions, ~~financially~~joint ~~unstable~~ventures and ~~early~~the ~~stage~~like orthrough ~~potential~~the ~~emerging~~issuance ~~growth~~of ~~companies~~stock. InPotentially ~~addition,~~available ~~we may effect a~~ business ~~combination~~combinations ~~with~~may anoccur ~~entity~~ in an ~~industry~~many ~~characterized~~different industries byand aat ~~high~~various ~~level~~stages of ~~risk~~development, ~~and,~~all ~~although~~of ~~our~~which ~~management~~ will ~~endeavor~~make ~~to evaluate~~ the ~~risks inherent in a particular target business,~~task ~~there~~of ~~can~~comparative beinvestigation noand ~~assurance~~analysis ~~that~~of wesuch ~~will~~business ~~properly~~opportunities extremely ~~ascertain~~difficult orand ~~assess all significant risks~~complex.

Our management anticipates that it will likely be able to effect only one business combination, due primarily to our limited financing and the dilution of interest for present and prospective stockholders, which is likely to occur as a result of our management’s plan to offer a controlling interest to a target business in order to achieve a tax-free reorganization. This lack of diversification should be considered a substantial risk in investing in us, because it will not permit us to offset potential losses from one venture against gains from another.12

The Company anticipates that the selection of a business combination will be complex and extremely risky. Because of general economic conditions, rapid technological advances being made in some industries and shortages of available capital, our management believes that there are numerous firms seeking even the limited additional capital which we will have and/or the perceived benefits of becoming a publicly traded corporation. Such perceived benefits of becoming a publicly traded corporation include, among other things, facilitating or improving the terms on which additional equity financing may be obtained, providing liquidity for the principals of and investors in a business, creating a means for providing incentive stock options or similar benefits to key employees, and offering greater flexibility in structuring acquisitions, joint ventures and the like through the issuance of stock. Potentially available business combinations may occur in many different industries and at various stages of development, all of which will make the task of comparative investigation and analysis of such business opportunities extremely difficult and complex.

Liquidity and Capital Resources

As of December ~~June 30~~31, 2010, the Company had assets equal to $58,~~911~~213, comprised exclusively of cash. This compares with assets of $64,~~528~~ 483 comprised exclusively of cash, as of September 30, ~~2009~~2010. ~~The~~As of December 31, 2010, the Company had no current liabilities asequal ofto ~~June 30~~$1,500, ~~2010~~comprised exclusively of accounts payable. This compares with no current liabilities of $5,000 comprised exclusively of accounts payable as of September 30, ~~2009~~2010. The Company can provide no assurance that it can continue to satisfy its cash requirements for at least the next twelve months.

The following is a summary of the Company's cash flows provided by (used in) operating, investing, and financing activities for the ~~nine~~three months ended December ~~June 30~~31, 2010, ~~and~~the three months ended December 31, 2009 and for the cumulative period from October 6, 2006 (Inception) to ~~June~~December 3031, 2010:

	Three Months Ended December 31, 2010			Three Months Ended December 31, 2009			For the Cumulative Period from October 6, 2006 (Inception) to December 31, 2010
Net Cash (Used in) Operating Activities	$	(11,270	)	$	(3,500	)	$	(111,537	)
Net Cash (Used in) Investing Activities		-			-			-
Net Cash Provided by Financing Activities	$	15,000			-		$	119,750
Net Increase (Decrease) in Cash and Cash Equivalents	$	3,730		$	(3,500	)	$	8,213

	Nine Months Ended June 30, 2010			Nine Months Ended June 30, 2009			For the Cumulative Period from October 6, 2006 (Inception) to June 30, 2010
Net Cash (Used in) Operating Activities	$	(5,617	)		(9,943	)	$	(98,839	)
Net Cash (Used in) Investing Activities		-			-			-
Net Cash Provided by Financing Activities	$	5,000			6,500		$	104,750
Net Increase (Decrease) in Cash and Cash Equivalents	$	(617	)		(3,443	)	$	5,911

The Company has nominal assets and has generated no revenues since inception. The Company is also dependent upon the receipt of capital investment or other financing to fund its ongoing operations and to execute its business plan of seeking a combination with a private operating company. In addition, the Company is dependent upon certain related parties to provide continued funding and capital resources. If continued funding and capital resources are unavailable at reasonable terms, the Company may not be able to implement its plan of operations.

Results of Operations

The Company has not conducted any active operations since inception, except for its efforts to locate suitable acquisition candidates. No revenue has been generated by the Company from October 6, 2006 (Inception) ~~through~~to ~~June~~December 3031, 2010. It is unlikely the Company will have any revenues unless it is able to effect an acquisition or merger with an operating company, of which there can be no assurance. It is management's assertion that these circumstances may hinder the Company's ability to continue as a going concern. The Company’s plan of operation for the next twelve months shall be to continue its efforts to locate suitable acquisition candidates.

For the three ~~and nine~~ months ended ~~June~~December 3031, 2010, the Company had a net loss of $~~810 and $5~~7,~~617~~770, ~~respectively,~~ consisting of legal, accounting, audit, and other professional service fees incurred in relation to the filing of the Company’s Annual Report on Form 10-K for the ~~fiscal~~ year ended September 30, ~~2009,~~2010 filed in December of ~~2009, the Company’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2009, filed in February of~~ 2010 ~~and the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2010, filed in May of 2010~~.

For the three ~~and nine~~ months ended ~~June~~December 3031, 2009, the Company had a net loss of $23,~~203 and $9~~500,~~943, respectively,~~ consisting of legal, accounting, audit, and other professional service fees incurred in relation to the filing of the Company’s Annual Report on Form 10-~~KSB,~~ K for the year ended September 30, ~~2008,~~2009 filed in ~~December~~ ~~of 2008, the Company’s Quarterly Report on Form 10-Q for the quarter ended~~ December ~~31, 2008 filed in February~~ of 2009 ~~and the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2009, filed in May of 2010~~.

For the ~~cumulative~~ period from October 6, 2006 (Inception) to ~~June~~December 3031, 2010, the Company had a net loss of $98113,~~839~~ 037 comprised exclusively of legal, accounting, audit, and other professional service fees incurred in relation to the formation of the Company, the filing of the Company’s Registration Statement on Form 10-SB in July of 2007, and the filing of the Company’s quarterly and annual reports on Form 10-QSB, Form 10-Q, Form 10-KKSB, and Form 10-~~KSB~~K, respectively.

Off-Balance Sheet Arrangements

The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company’s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

Contractual Obligations

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide this information.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed pursuant to the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules, regulations and related forms, and that such information is accumulated and communicated to our principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.

As of ~~June~~December 3031, 2010, we carried out an an evaluation, under the supervision and with the participation of our principal executive officer and our principal financial officer of the effectiveness of the design and operation of our disclosure controls and procedures. Based on this evaluation, our principal executive officer and our principal financial officer concluded that our disclosure controls and procedures were effective as of the end of the period covered by this report.

Changes in Internal Controls

There have been no changes in our internal controls over financial reporting during the quarter ended ~~June~~December 3031, 2010 that have materially affected or are reasonably likely to materially affect our internal controls.

PART II — OTHER INFORMATION

Item 1. Legal Proceedings.

ToThere are presently no material pending legal proceedings to which the ~~best~~Company, ~~knowledge~~any of ~~our officers~~its ~~and~~subsidiaries, ~~directors~~any executive officer, ~~the~~any ~~Company~~owner isof ~~not~~record or beneficially of more than five percent of any class of voting securities is a party or as to which any ~~legal~~of ~~proceeding~~its orproperty is subject, and no such proceedings are known to the ~~litigation~~Registrant to be threatened or contemplated against it.

Item 1A. Risk Factors.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Removed and Reserved.

Item 5. Other Information.

None.

Item 6. Exhibits.

(a) Exhibits required by Item 601 of Regulation S-K.

Exhibit	~~Description~~	Description
*3.1	~~Certificate of Incorporation, as filed with the Delaware Secretary of State on October 6, 2006.~~	Certificate of Incorporation, as filed with the Delaware Secretary of State on October 6, 2006.
*3.2	~~By-Laws.~~	By-Laws.
31.1	Certification of the Company’s Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2010.	Certification of the Company’s Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2010.
31.2	Certification of the Company’s Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2010.	Certification of the Company’s Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2010.
32.1	~~Certification of the Company’s Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.~~	Certification of the Company’s Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2	~~Certification of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.~~	Certification of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

*	Filed as an exhibit to the Company's Registration Statement on Form 10-SB, as filed with the SEC on July 20, 2007, and incorporated herein by this reference.

1415

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Dated: August 12, 2010	VISION ACQUISITION II, INC.
	By:	/s/ Antti William Uusiheimala
		Antti William Uusiheimala
		President, Director
		Principal Executive Officer
	By:	/s/ David Berger
		David Berger
		Chief Financial Officer
		Principal Financial Officer

Dated: February 14, 2011

VISION ACQUISITION II, INC.

15By: /s/ Antti William Uusiheimala Antti William Uusiheimala President, Director Principal Executive Officer By: /s/ David Berger David Berger Chief Financial Officer Principal Financial Officer

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