UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended ~~April~~June 30, 2015

TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

COMMISSION FILE NUMBER 000-54552

NEW YORK SUB COMPANY

(Exact Name of small business issuer as specified in its charter)

Nevada		98-0671108
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification No.)

580 Cranes Way, Unit 256, Altamonte Springs, Florida 32701

(Address of principal executive offices) (Zip Code)

Issuer’s telephone Number: (315) 777-1515

6365 NW 6th Way, Suite 160, Ft. Lauderdale, Florida 33309

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

Indicate by check mark whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act 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 o

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 x No o

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 o		Accelerated filer o

Non-accelerated filer o		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 ¨x

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. 25520,660,000 common shares issued and outstanding as of ~~June~~August 1812, 2015.

Table of Contents

NEW YORK SUB COMPANY

TABLE OF CONTENTS

		Page
PART I. FINANCIAL INFORMATION
	PART I
	ITEM 1.	Financial Statements	3
Item 1.	Condensed Financial Statements	3
		Condensed consolidated balance sheets as of June 30, 2015 (unaudited) and September 30, 2014	3
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	9
		Condensed consolidated statements of operations for the three and nine months ended June 30, 2015 and 2014 (unaudited)	4
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	14
		Condensed consolidated statement of stockholders’ deficit for the nine months ended June 30, 2015 (unaudited)	5
Item 4.	Controls and Procedures	14
		Condensed consolidated statements of cash flows for the nine months ended June 30, 2015 and 2014 (unaudited)	6
	PART II
		Notes to condensed consolidated financial statements (unaudited)	7-11
Item 1.	Legal Proceedings	15
	ITEM 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	12-18
Item 1A.	Risk Factors	15
	ITEM 3.	Quantitative and Qualitative Disclosures about Market Risk	18
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	15
	ITEM 4.	Controls and Procedures	18
Item 3.	Defaults Upon Senior Securities	15
PART II. OTHER INFORMATION
Item 4.	Mine Safety Disclosures	15
	ITEM 1.	Legal Proceedings	19
Item 5.	Other Information	15
	ITEM 1A.	Risk Factors	19
Item 6.	Exhibits	15
	ITEM 2.	Unregistered Sales of Equity Securities and Use of Proceeds	19
	SIGNATURES	16
	ITEM 3.	Defaults Upon Senior Securities	19
	ITEM 4.	Mine Safety Disclosures	19
	ITEM 5.	Other Information	19
	ITEM 6.	Exhibits	20
	SIGNATURES		21

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PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS.

EXPLANATORY NOTE REGARDING FINANCIAL STATEMENTS

On April 10, 2015 we entered into a Share Exchange Agreement among Focus Franchising, Inc. (“Focus Franchising”) and its sole shareholder pursuant to which, on May 19, 2015, we acquired 100% of the issued and outstanding securities of Focus Franchising. Upon closing of the transaction, Focus Franchising became our wholly owned subsidiary and we adopted its business and operations. The financial statements included in this Quarterly Report on Form 10-Q for the period ended April 30, 2015 reflect our business, operations, and financial condition as they were prior to our acquisition of, and financial consolidation with, Focus Franchising.

NEW YORK SUB COMPANY

~~(Formerly~~CONDENSED ~~known~~CONSOLIDATED asBALANCE ~~Easy Organic Cookery, Inc.)~~SHEETS

BALANCE SHEETS


	June 30,			September 30,
	2015			2014
	(unaudited)
ASSETS
Current assets:
Cash	$	20,612		$	2,275
Accounts receivable, net		46,085			51,615
Total current assets		66,697			53,890

Equipment, net		14,026			17,266

Total assets	$	80,723		$	71,156

LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities:
Accounts payable and accrued expenses	$	67,631		$	58,999
Income taxes payable		74,200			-
Unearned income		9,661			75,079
Total current liabilities		151,492			134,078

Stockholders' deficit:
Common stock, $0.001 par value; 1,500,000,000 shares authorized, 25,660,000 and 15,000,000 shares issued and outstanding as of June 30, 2015 and September 30, 2014, respectively		25,660			15,000
Common stock subscription		35,000			-
Deficit		(131,429	)		(77,922	)
Total stockholders' deficit		(70,769	)		(62,922	)

Total liabilities and stockholders' deficit	$	80,723		$	71,156

	April 30,			July 31,
	2015			2014
	(unaudited)
ASSETS
Current assets
Cash	$	-		$	-
Total current assets:		-			-
Total assets	$	-		$	-
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities
Accounts payable and accrued liabilities	$	11,368		$	3,213
Loans from related party		43,184			-
Total current liabilities		54,552			3,213
Total liabilities		54,552			3,213
Stockholders' deficit
Common stock, $0.001 par value, 1,500,000,000 shares authorized, 220,660,000 and 221,660,000 shares issued and outstanding as of April 30, 2015 and July 31, 2014, respectively		220,660			221,660
Additional paid in capital		54,937			53,937
Common stock subscription		35,000			35,000
Accumulated deficit		(365,149	)		(313,810	)
Total stockholders' deficit		(54,552	)		(3,213	)
Total liabilities and stockholders' deficit	$	-		$	-

See the accompanying notes to these unaudited condensed consolidated financial statements.

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

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NEW YORK SUB COMPANY

~~NEW~~CONDENSED ~~YORK~~CONSOLIDATED ~~SUB~~STATEMENTS ~~COMPANY~~OF OPERATIONS

(Formerly known as Easy Organic Cookery, Inc.)

STATEMENTS OF OPERATIONS

(unaudited)

	Three months ended April 30,						Nine months ended April 30,
	Three months ended June 30,						Nine months ended June 30,
	2015			2014			2015			2014
Revenues	$	-		$	-		$	-		$	-
REVENUE:
Operating expenses:
Royalty and service fees	$	250,456		$	98,697		$	601,232		$	385,417
General and administrative		4,842			762			11,339			7,179
Rebate and incentive revenues		67,849			4,331			195,479			52,907
Professional fees		9,500			1,150			27,000			7,900
Total revenue		318,305			103,028			796,711			438,324
Management fees, related party		6,500			30,000			13,000			165,000
OPERATING EXPENSES:
Stock based compensation, related party		-			2,500			-			27,500
Payroll and benefits		153,073			11,563			270,162			111,833
Total operating expenses		20,842			34,412			51,339			207,579
General and administrative		124,758			12,203			153,105			33,678
Net operating loss		(20,842	)		(34,412	)		(51,339	)		(207,579	)
Travel and entertainment		18,908			11,877			53,396			32,263
Other income (expense)		-			-			-			-
Professional fees		77,398			11,659			105,487			34,852
NET LOSS	$	(20,842	)	$	(34,412	)	$	(51,339	)	$	(207,579	)
Marketing and advertising		13,569			5,134			20,964			57,603
Net loss per common share, basic	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Depreciation		1,080			1,141			3,240			3,425
Weighted average number of common shares outstanding-basic		220,600,000			220,660,000			221,150,842			220,660,000
Total operating expenses		388,786			53,577			606,354			273,654
Net (loss) income before income taxes		(70,481	)		49,451			190,357			164,670
Provision for income taxes		(27,500	)		-			74,200			-
NET (LOSS) INCOME	$	(42,981	)	$	49,451		$	116,157		$	164,670
Net (loss) income per common share, basic and diluted	$	(0.00	)	$	0.00		$	0.01		$	0.01
Weighted average number of common shares outstanding, basic and diluted		19,920,000			15,000,000			16,640,000			15,000,000

~~The~~See the accompanying notes ~~are~~to ~~an integral part of~~ these unaudited condensed consolidated financial statements.

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NEW YORK SUB COMPANY

~~(Formerly~~CONDENSED ~~known~~CONSOLIDATED asSTATEMENT ~~Easy~~OF ~~Organic~~STOCKHOLDERS' ~~Cookery, Inc.)~~DEFICIT

~~STATEMENTS~~NINE OFMONTHS ~~CASH~~ENDED ~~FLOWS~~JUNE 30, 2015

(unaudited)

	Nine months ended April 30,
							Common
	2015			2014
	Common Stock						Stock
CASH FLOWS FROM OPERATING ACTIVITIES:
	Shares			Amount			Subscription		Deficit			Total
Net loss	$	(51,339	)	$	(207,579	)
Balance, October 1, 2014		15,000,000		$	15,000		$	-	$	(77,922	)	$	(62,922	)
Adjustments to reconcile net loss to net cash used in operating activities:
Distributions		-			-			-		(124,004	)		(124,004	)
Stock based compensation		-			27,500
Effect of reverse merger:
Increase (decrease) in accounts payable and accrued expenses		8,155			1,035
Common stock issued in connection with the share exchange transaction		10,660,000			10,660			35,000		(45,660	)		-
Increase in accounts payable, related party		-			165,000
Net income		-			-			-		116,157			116,157
Net cash used in operating activities		(43,184	)		(14,044	)
Balance, June 30, 2015		25,660,000		$	25,660		$	35,000	$	(131,429	)	$	(70,769	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from loans from related party		43,184			13,871
Net cash provided by financing activities		43,184			13,871
Net decrease in cash		-			(173	)
Cash, beginning of the period		-			215
Cash, end of period	$	-		$	42
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest paid	$	-		$	-
Income taxes paid	$	-		$	-

~~The~~See the accompanying notes ~~are~~to anthese ~~integral~~unaudited ~~part~~condensed ofconsolidated ~~these~~ financial statements.

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NEW YORK SUB COMPANY

~~(Formerly~~CONDENSED ~~known~~CONSOLIDATED asSTATEMENTS ~~Easy~~OF ~~Organic~~CASH ~~Cookery, Inc.)~~FLOWS

NOTES TO THE CONDENSED FINANCIAL STATEMENTS

APRIL 30, 2015

(unaudited)

NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES

	Nine months ended June 30,
	2015			2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$	116,157		$	164,670
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation expense		3,240			3,425
Bad debt expense		105,491			-
Changes in operating assets and liabilities:
Accounts receivable		(99,961	)		(31,287	)
Accounts payable		8,632			(32,717	)
Income taxes payable		74,200			-
Unearned income		(65,418	)		(58,086	)
Net cash provided by operating activities		142,341			46,005

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment		-			(250	)
Net cash used in investing activities		-			(250	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Distributions		(124,004	)		(70,173	)
Net cash used in financing activities		(124,004	)		(70,173	)

Net increase (decrease) in cash		18,337			(24,418	)

Cash, beginning of period		2,275			28,954
Cash, end of period	$	20,612		$	4,536

Supplemental disclosure of cash flow information:
Interest paid	$	-		$	-
Income taxes paid	$	-		$	-

ASee ~~summary of~~ the ~~significant~~accompanying ~~accounting~~notes ~~policies~~to ~~applied~~these ~~in the presentation of the accompanying~~ unaudited condensed consolidated financial statements ~~follows:~~.

BASIS OF PRESENTATION

New York Sub Company (the "Company," "we," "our," "us"), formerly known as Easy Organic Cookery, Inc., was incorporated in the State of Nevada on July 6, 2010 for the purpose of offering free organic recipes, easy and fast to prepare and also to provide services to deliver the right ingredients, appliances and complete organic food programs for those who want a healthier eco-friendly lifestyle every day.

On November 26, 2014, effective December 3, 2014, the Company changed its name from Easy Organic Cookery, Inc. to New York Sub Company. In addition, the Company’s quotation symbol on the Over-the-Counter Bulletin Board was changed from ECOO.OB to NSUB.OB.

INTERIM FINANCIAL STATEMENTS

The accompanying unaudited condensed financial statements have been prepared in accordance with the rules and regulations (Regulation S-X) of the Securities and Exchange Commission (the “SEC”) and with the instructions to 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, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for the three and nine months ended April 30, 2015 are not necessarily indicative of the operating results that may be expected for the year ended July 31, 2015. These unaudited financial statements should be read in conjunction with the audited financial statements and notes thereto for the year ended July 31, 2014 included in the Company's Annual Report on Form 10-K, filed with the Securities and Exchange Commission ("SEC") on November 13, 2014.

GOING CONCERN

The Company's unaudited condensed financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has a working capital deficit of ($54,552), an accumulated deficit of ($365,149) and net loss from operations for the nine months ended April 30, 2015 of ($51,339). The Company does not have a source of revenue sufficient to cover its operation costs giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The Company is funding its initial operations by way of issuing shares. 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 result from this uncertainty.

The unaudited condensed financial statements do not include any adjustments relating to the recoverability of assets and classification of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.

The officers and directors have committed to advancing certain operating costs of the Company, including Legal, Audit, Transfer Agency and Edgarizing costs.

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NEW YORK SUB COMPANY

~~(Formerly~~NOTES ~~known~~TO asTHE ~~Easy~~CONDENSED ~~Organic~~CONSOLIDATED ~~Cookery,~~FINANCIAL ~~Inc.)~~STATEMENTS

~~NOTES~~JUNE TO30, ~~THE CONDENSED FINANCIAL STATEMENTS~~2015

APRIL 30, 2015

(unaudited)

NOTE 1 -–BUSINESS ~~SIGNIFICANT~~AND ~~ACCOUNTING POLICIES (CONTINUED)~~RECAPITALIZATION

~~CASH~~Business ~~AND~~and ~~CASH EQUIVALENTS~~organization

~~The~~New York Sub Company ~~considers~~(the ~~all~~"Company," ~~highly~~"we," ~~liquid~~"our," ~~instruments~~"us"), ~~purchased~~formerly ~~with~~known aas ~~maturity~~Easy ofOrganic ~~three~~Cookery, ~~months~~Inc., orwas ~~less~~incorporated toin bethe ~~cash~~State ~~equivalents~~of Nevada on July 6, 2010. On ~~There~~November ~~were~~26, no2014, ~~cash~~effective ~~equivalents~~December ~~held~~3, at2014, ~~April~~the 30Company changed its name from Easy Organic Cookery, ~~2015~~Inc. orto ~~July~~New 31York Sub Company. In addition, ~~2014~~the Company’s quotation symbol on the Over-the-Counter Bulletin Board was changed from ECOO.OB to NSUB.OB.

The Company ~~minimizes its~~ ~~credit risk associated with~~operates ~~cash~~as ~~by periodically~~a ~~evaluating~~franchisor ~~the~~of ~~credit~~fast ~~quality~~and ofcasual ~~its~~restaurants ~~primary~~under ~~financial~~the ~~institution~~“Jreck Subs” name. ~~The~~ Jreck ~~balance~~Subs atShops ~~times~~offer ~~may~~high ~~exceed federally insured limits. At~~quality ~~April~~and 30reasonably priced, ~~2015~~ hot and ~~July~~cold ~~31,~~sandwiches ~~2014~~through Focus Franchising Inc., ~~the~~a ~~balance~~wholly ~~did~~owned ~~not~~subsidiary ~~exceed~~incorporated in the ~~federally~~State ~~insured~~of ~~limit~~Florida on March 21, 2013 (see below).

~~USE~~On OFApril ~~ESTIMATES~~10, ~~AND~~2015, the ~~ASSUMPTIONS~~Company entered into a Share Exchange Agreement among Focus Franchising, Inc. (“Focus Franchising”) and its sole shareholder pursuant to which the Company agreed, subject to satisfaction of certain closing conditions, to acquire 100% of the issued and outstanding securities of Focus Franchising by issuing to its sole shareholder 15,000,000 common shares in the common stock of the Company. On May 19, 2015 the Company closed the transaction pursuant to the Share Exchange Agreement by issuing 15,000,000 restricted common shares of the Company to the shareholder of Focus Franchising. The Company concurrently cancelled 10,500,000 of our previously issued and outstanding shares. The 15,000,000 common shares constitute approximately 58% of our issued and outstanding securities as at May 19, 2015. As a result of the closing, Focus Franchising has become the Company’s wholly owned subsidiary. As the owners Focus Franchising obtained voting and operating control of New York Sub Company after the Share Exchange and New York Sub Company was non-operating, had no assets or liabilities and did not meet the definition of a business, the transaction has been accounted for as a recapitalization of Focus Franchising, Inc. accompanied by the issuance of its common stock for outstanding common stock of New York Sub Company, which was recorded at a nominal value. The accompanying financial statements and related notes give retroactive effect to the recapitalization as if it had occurred on July 6, 2010 (inception date) and accordingly all share and per share amounts have been adjusted. As a result of the closing, the Company changed its fiscal reporting year from July 31 to September 30.

~~Preparation~~The ofconsolidated ~~the~~ financial statements ininclude ~~conformity~~the ~~with~~accounts ~~accounting~~of ~~principles~~New ~~generally~~York Sub Company and ~~accepted~~its inwholly ~~the~~owned ~~United~~subsidiary; ~~States requires management~~Focus Franchising, Inc. (collectively hereafter referred to ~~make~~as ~~estimates~~the ~~and assumptions that affect certain reported amounts and disclosures~~“Company”). ~~Accordingly,~~All ~~actual~~significant ~~results~~intercompany ~~could~~accounts ~~differ~~and ~~from~~transactions ~~those~~have ~~estimates~~been eliminated in consolidation.

~~FAIR~~NOTE ~~VALUE~~2 OF- ~~FINANCIAL~~SIGNIFICANT ~~INSTRUMENTS~~ACCOUNTING POLICIES

~~Fair~~A ~~value~~summary ~~estimates discussed herein are based upon certain market assumptions and pertinent information available to management as~~ of ~~April~~the ~~30,~~significant ~~2015~~accounting ~~and~~policies ~~July~~applied ~~31,~~in ~~2014.~~the ~~The~~preparation ~~respective carrying value~~ of ~~certain~~the ~~on-balance-sheet financial~~accompanying ~~instruments approximated their fair values. These~~ financial ~~instruments include cash,~~ ~~and~~statements accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.follows:

~~Level~~Interim 1:financial The preferred inputs to valuation efforts are "quoted prices in active markets for identical assets or liabilities," with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets.statements

~~Level~~The ~~2: FASB acknowledged that active markets~~ unaudited condensed consolidated interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for ~~identical assets~~ interim financial information and ~~liabilities are~~the ~~relatively uncommon~~instructions to Form 10-Q and, ~~even~~Rule ~~when~~8-03 ~~they~~of doRegulation ~~exist~~S-X. Accordingly, they ~~may~~do benot ~~too~~include ~~thin~~all toof ~~provide~~the ~~reliable~~ information~~. To~~ ~~deal~~and ~~with~~footnotes ~~this~~required ~~shortage~~by ofGAAP ~~direct~~for ~~data,~~ complete financial statements. In the ~~board provided~~opinion aof ~~second~~management, ~~level~~all adjustments (consisting of ~~inputs~~normal ~~that~~recurring ~~can~~accruals) beconsidered ~~applied~~necessary infor ~~three~~a ~~situations~~fair presentation have been included.

~~Level~~The 3:condensed Ifconsolidated ~~inputs~~balance ~~from~~sheet ~~levels~~as ~~1 and 2 are not available, FASB acknowledges that fair value measures~~ of ~~many~~September ~~assets and liabilities are less precise. The board describes Level 3 inputs as "unobservable~~30,~~" and~~ ~~limits~~2014 ~~their~~contained ~~use~~herein byhas ~~saying~~been ~~they~~derived ~~"shall~~from beaudited ~~used~~financial tostatements ~~measure fair value to the extent that observable inputs are not available." This category allows "for situations in~~ which ~~there~~were isfiled ~~little,~~on ifForm ~~any, market activity~~8-K ~~for~~on ~~the~~May ~~asset or liability at the measurement date". Earlier in the standard~~26, ~~FASB~~ ~~explains that "observable inputs" are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants~~2015.

NET LOSS PER SHARE

Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

RECLASSIFICATION

Certain reclassifications have been made to the prior years’ data to conform to the current year presentation. These reclassifications had no effect on reported income (losses).

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NEW YORK SUB COMPANY

~~(Formerly~~NOTES ~~known~~TO asTHE ~~Easy~~CONDENSED ~~Organic~~CONSOLIDATED ~~Cookery,~~FINANCIAL ~~Inc.)~~STATEMENTS

~~NOTES~~JUNE TO30, ~~THE CONDENSED FINANCIAL STATEMENTS~~2015

APRIL 30, 2015

(unaudited)

~~NOTE~~Operating 1results for the three and nine months ended June 30, 2015 are not necessarily indicative of results that may be expected for the year ending September 30, 2015. These condensed consolidated financial statements should be read in conjunction with the audited financial statements and notes thereto for the year ended September 30, 2014 included in the Company’s Form 8-K, ~~SIGNIFICANT~~filed ~~ACCOUNTING~~with ~~POLICIES~~the Securities and Exchange Commission (~~CONTINUED~~“SEC”) on May 26, 2015.

~~RECENT~~Revenue ~~ACCOUNTING PRONOUNCEMENTS~~Recognition

~~There~~The ~~are~~Company ~~various~~receives ~~updates~~fees ~~recently~~for ~~issued,~~the ~~most~~granting of franchise rights, which ~~represented~~is ~~technical~~recognized ~~corrections~~as torevenue when the ~~accounting~~Company ~~literature~~receives ora ~~application~~signed tocontract ~~specific~~and ~~industries~~has substantially performed all services required by the franchise agreement. Until such time, fees received are deferred and are ~~not~~recorded ~~expected~~as tounearned aincome ~~have~~in athe ~~material~~accompanying ~~impact~~balance onsheets. ~~the~~There ~~Company's~~were ~~consolidated~~no ~~financial~~fees ~~position,~~recognized ~~results~~for ofgranting ~~operations~~franchise orrights ~~cash~~for ~~flows~~the nine months ended June 30, 2015 and 2014.

~~NOTE~~The 2franchise -agreements ~~STOCKHOLDERS' DEFICIT~~provide for ongoing royalty payments, which are based upon specified percentages of gross sales (up to 6%). Such fees are recognized as earned in accordance with the specific terms of each agreement and to the extent collectability is reasonably assured. In exchange for its fees, a franchisee receives access to the Company’s system comprised of distinctive signage, uniform standards, specifications and procedures, marketing programs, purchasing assistance, preferred vendor relationships, business, financial and operational analysis, training and assistance and the advertising fund, all of which may change from time to time at the Franchising Division’s discretion.

The Company recognizes revenue for rebates and incentives from preferred vendors when all requirements to receive the rebates and incentives have been satisfied. Rebates and incentives received, but not earned, are recorded in unearned income in the accompanying balance sheets.

Revenue related to advertising fees is recorded net of advertising expenses in the accompanying statements of operations.

Accounts Receivable and Allowance for Doubtful Accounts

Accounts receivable are based on amounts billed to franchisees and amounts due from vendors for rebates. The Company extends credit to franchisees based on the terms stated in the respective franchise agreements and generally does not require collateral.

The Company provides an allowance for doubtful accounts, which is based upon review of outstanding receivables, historical collection information and existing economic conditions. Accounts receivable are ordinarily due upon the issuance of the invoice. Delinquent receivables are written off based on individual credit evaluation and specific circumstances of the franchisee. Management has determined allowance for doubtful accounts of June 30, 2015 of $105,491. Management has determined an allowance for doubtful accounts was required as of September 30, 2014 of $42,450. However, actual delinquent receivables could exceed the established allowance for doubtful accounts.

Equipment

Equipment consists of bread pans to be used by an outside vendor on behalf of the franchisees and is recorded at cost less accumulated depreciation $16,189 and $21,582 as of June 30, 2015 and September 30, 2014, respectively. Depreciation is computed using the straight line balance method over the estimated useful lives of the assets (7 years).

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NEW YORK SUB COMPANY

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2015

(unaudited)

Long-lived Asset Impairment

The Company evaluates the recoverability of the carrying value of long-lived assets (equipment) whenever events or circumstances indicate the carrying amount may not be recoverable. No asset impairment was recognized during the nine months ended June 30, 2015 or 2014.

Advertising Fund and Expenses

Under the terms of the franchise agreements, the Company bills and collects a weekly advertising fee from its franchisees (up to 2% of gross sales). The amounts billed and collected are restricted to pay for costs of preparing and producing various advertising materials for the franchisees’ facilities. The Company records advertising fees received from franchisees as a reduction in marketing and advertising costs in the accompanying statements of operations. The Company expenses franchise development related advertising costs and expenses as those costs are incurred. Advertising expense was $20,964 and $57,603 (net of $78,183 and $55,669 in advertising fees collected from franchisees) during the nine months ended June 30, 2015 and 2014, respectively. The advertising monies spent in excess of the fees collected from the franchisees have not been recorded as an asset of the Company as these amounts will not be collected from the franchisees. In the event that the Company spent fewer funds than those collected, a liability would be recorded for the excess funds to be used in future periods.

Income Taxes

The Company follows Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse and are considered immaterial.

Prior to the recapitalization as described in Note 1, the Company’s subsidiary had elected to be treated as a partnership for federal tax purposes. All income that the Company’s subsidiary generated was reported by its members on their individual tax returns. Accordingly, the Company’s subsidiary was not subject to income taxes and had made no provision for income tax expense in the accompanying financial statements prior to recapitalization.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires the Franchising Division’s management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates.

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NEW YORK SUB COMPANY

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2015

(unaudited)

Segment information

ASC 280-10 establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The Company applies the management approach to the identification of our reportable operating segments as provided in accordance with ASC 280-10. The information disclosed herein materially represents all of the financial information related to the Company’s principal operating segment.

Income (Loss) Per Share

Income (loss) Per Share (‘EPS”) is computed by dividing net income (loss) available to common stockholders by the weighted average number of common stock shares outstanding during the year. Diluted EPS is computed by dividing net income available to common stockholders by the weighted average number of common stock shares outstanding during the year plus potential dilutive instruments such as stock options and warrants.

The effect of stock options on diluted EPS is determined through the application of the treasury stock method, whereby proceeds received by the Company based on assumed exercises are hypothetically used to repurchase the Company's common stock at the average market price during the period. The Company has no stock options, warrants or other potentially dilutive instruments outstanding at June 30, 2015 and 2014.

Stock Based Compensation

The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. As of June 30, 2015 and September 30, 2014, the Company did not have any outstanding awards.

Recent Accounting Pronouncements

In April 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) Number 2015-3 entitled “Simplifying the Presentation of Debt Issuance Costs.” The new guidance specifies that debt issuance costs under the new standard are to be netted against the carrying value of the financial liability. Under current guidance, debt issuance costs are recognized as a deferred charge and reported as a separate asset on the balance sheet. The new guidance aligns the treatment of debt issuance costs and debt discounts in that both reduce the carrying value of the liability. It is important to note that neither the recognition nor measurement of debt issuance costs is changed as a result of the ASU. Amortization of debt issuance costs is to be recorded as interest expense on the income statement.

The effective date of the new guidance is for fiscal years beginning after December 15, 2015, for public business entities and interim periods within those fiscal years. Early adoption is permitted for financial statements that have not been issued previously. The Company does not believe the effect of the adoption of this standard will have a material impact on the Company’s consolidated financial statements.

There are other various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company's financial position, results of operations or cash flows.

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NEW YORK SUB COMPANY

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2015

(unaudited)

NOTE 3 - RELATED PARTY TRANSACTIONS

Certain related parties of the Company collectively own one franchised restaurant as of June 30 2015 and September 30, 2014. Total royalty and service fees recognized from this store equal $0.00 for the nine months ended June 30, 2015 and 2014.

The Company’s wholly owned subsidiary, Focus Franchising, Inc. shares office space and operating expenses with JReck Holdings LLC, the subsidiary’s former parent and is under common control with the majority of the Company’s stockholders. Since acquisition, the Company has reimbursed its previous parent $93,704 in operating costs and is reflected in current period operations.

NOTE 4 - COMMITMENTS AND CONTINGENCIES

Purchase Commitments – The Company entered into a five-year Primary Purchase and Distribution Agreement with an unrelated third party effective September 30, 2013, wherein the third party will serve as the Company’s primarily supplier of all dry, refrigerated and frozen food products and other related non-food products for all franchised restaurant locations. Under the terms of the agreement, each of the Company’s restaurants are required to place two orders per week with an overall average order size of $1,445 per delivery. In addition, the Company will receive a 2% purchasing incentive, to be paid on a quarterly basis. Upon execution of the agreement, the Company received an advance payment of the purchasing incentive of approximately $130,000, which was recorded as unearned income in the accompanying balance sheets. As of June 30, 2015 and September 30, 2014, the unrecognized portion was $9,661 and $75,079, respectively.

General Litigation – The Company is subject to claims and lawsuits that arise primarily in the ordinary course of business. It is the opinion of management, the disposition or ultimate resolution of such claims and lawsuits will not have a material adverse effect on the financial position, results of operations and cash flows of the Franchising Division.

Debt Commitments – Virtually all assets of the Company (including the rights to receive future royalties) serve as collateral for certain debt obligations of the previous parent and common owners of the Company that total approximately $1,100,000 and $1,100,000 at June 30, 2015 and September 30, 2014, respectively.

NOTE 5 - STOCKHOLDERS' DEFICIT

On November 10, 2014, effective December 3, 2014, the Company filed amended and restated Articles of Incorporation increasing the number of authorized shares of common stock, $0.001 par value to 1,500,000,000.

In addition, the Company effected a 1-for-20 forward stock split of its issued and outstanding shares of common stock, $0.001 par value, whereby 11,083,000 outstanding shares of the Company’s common stock were exchanged for 221,660,000 shares of the Company's common stock. All per share amounts and number of shares in the unaudited condensed financial statements and related notes have been retroactively restated to reflect the forward stock split resulting in the reclassification of the Company’s stockholders’ equity which included an increase in the carrying value of common stock by $210,577 and a decrease in additional paid in capital by $210,577 at July 31, 2013.

OnNOTE ~~December~~6 ~~12,~~- ~~2014,~~FRANCHISEE ~~the Company canceled 1,000,000 shares of its common stock previously issued for services rendered.~~CONCENTRATION

~~NOTE~~During 3the -nine ~~RELATED~~months ~~PARTY~~ended ~~TRANSACTIONS~~June 30, 2015, the Company recognized 18.6% of total royalty and service fees from four franchise locations owned by one operator.

~~The~~NOTE ~~Company's~~7 ~~officers have loaned funds to the Company for working capital purposes. The loans are unsecured, payable on demand and non~~-~~interest bearing. As~~ ofSUBSEQUENT ~~April 30, 2015 and July 31, 2014, there were $43,184 and $-0- in loans outstanding, respectively.~~EVENTS

~~NOTE~~The 4Company –has ~~SUBSEQUENT~~evaluated ~~EVENTS~~subsequent events through August 14, 2015 in connection with the preparation of these financial statements, which is the date the financial statements were available to be issued.

~~Reverse~~There ~~Acquisition~~were no material evens that required recognition or additional disclosure in the financial statements.

On April 10, 2015 the Company entered into a Share Exchange Agreement among Focus Franchising, Inc. (“Focus Franchising”) and its sole shareholder pursuant to which the Company agreed, subject to satisfaction of certain closing conditions, to acquire 100% of the issued and outstanding securities of Focus Franchising by issuing to its sole shareholder 15,000,000 common shares in the capital stock of our company. Focus Franchising is a Florida corporation and the franchisor of full-service sandwich shops that offer submarine sandwiches, chili, soups, salads, beverages and other food products and services. The Company first announced the Share Exchange Agreement in our current report on Form 8-K filed on April 10, 2015.11

On May 19, 2015 the Company closed the transaction pursuant to the Share Exchange Agreement by issuing 15,000,000 restricted common shares of our Company to the shareholder of Focus Franchising in reliance on the exemptions from registration set out Rule 506 under Regulation D and/or Section 4(2) of the Securities Act of 1933. The Company concurrently cancelled 210,000,000 of our previously issued and outstanding shares. The 15,000,000 common shares constitute approximately 58% of our issued and outstanding securities as at May 19, 2015. As a result of the closing, Focus Franchising has become the Company’s wholly owned subsidiary.

As a result of the cancellation of 210,000,000 of our common shares and issuance of 15,000,000 common shares pursuant to the share exchange agreement and share cancellation described in above, Focus Acquisitions, LLC acquired voting and dispositive control over approximately 58% (15,000,000 common shares) of the issued and outstanding voting securities. There are no arrangements or understandings among any of our shareholders known to our company with respect to the election of directors and other matters. The Company does not currently have any other arrangements which if consummated may result in a change of control of our company.

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~~Item~~ITEM 2. ~~Management~~ MANAGEMENT’sS ~~Discussion~~DISCUSSION ~~and~~AND ~~Analysis~~ANALYSIS ofOF ~~Financial~~FINANCIAL ~~Condition~~CONDITION ~~and~~AND ~~Results~~RESULTS ofOF ~~Operations~~OPERATIONS

FORWARD-LOOKING STATEMENTS

This quarterly report contains forward-looking statements. These statements relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as “may”, “should”, “expects”, “plans”, “anticipates”, “believes”, “estimates”, “predicts”, “potential” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors that may cause our or our industry's actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results.

Our unaudited financial statements are stated in United States Dollars (US$) and are prepared in accordance with United States Generally Accepted Accounting Principles. The following discussion should be read in conjunction with our financial statements and the related notes that appear elsewhere in this quarterly report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward-looking statements. Factors that could cause or contribute to such differences include, but are not limited to, those discussed below and elsewhere in this quarterly report.

Unless otherwise specified in this quarterly report, all dollar amounts are expressed in United States dollars and all references to “common stock” refer to shares of our common stock.

As used in this quarterly report, the terms “we”, “us”, “our” and “our company” mean New York Sub Company, unless otherwise indicated. We have no subsidiaries as of April 30, 2015 (see below).

Our Corporate History and Background

Our company was incorporated in the State of Nevada as a for-profit company on July 6, 2010 under the name Easy Organic Cookery, Inc. and established a fiscal year end of July 31. Our initial business plan was to develop a website to provide cooking and nutrition resources and related services. We were unable to execute our initial business plan due to unfavorable economic conditions and to our inability to raise significant capital through equity financing. As a result our management has since engaged in the evaluation of alternative strategies to preserve the investment of our shareholders in our common shares and to ensure our continuation as a going concern. These strategies have included sourcing additional forms of financing, and seeking opportunities for the development of our business through acquisition, joint venture, or business combination, among others.

On September 21, 2012, our founding officer and director, Toshiko Iwamoto Kato, resigned as our President, Chief Executive Officer, Treasurer, Chief Financial Officer, Secretary and sole Director. Anthony Gallo was concurrently appointed as our President and Chief Executive Officer, Treasurer, Chief Financial Officer, Secretary and sole Director.

Effective July 15, 2014, Anthony Gallo resigned as president, chief executive officer, chief financial officer, treasurer, secretary and director of our company. Daniel R. Patterson was concurrently appointed as president, chief executive officer, chief financial officer, treasurer, secretary and director of our company.

On November 10, 2014, our board of directors approved an agreement and plan of merger to merge with our wholly-owned subsidiary New York Sub Company, a Nevada corporation, to effect a name change from Easy Organic Cookery, Inc. to New York Sub Company. New York Sub Company was formed solely for the change of name.

Articles of Merger to effect the merger and change of name were filed with the Nevada Secretary of State on November 26, 2014, with an effective date of December 3, 2014.

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Also on November 10, 2014, our board of directors approved a forward stock split of our authorized and issued and outstanding shares of common stock on a one (1) old for 20 new basis, such that our authorized capital increased from 75,000,000 shares of common stock to 1,500,000,000 shares of common stock and, correspondingly, our then issued and outstanding increased from 11,083,000 shares of common stock to 221,660,000 shares of common stock, all with a par value of $0.001.

A Certificate of Change for the forward stock split was filed with the Nevada Secretary of State on November 26, 2014, with an effective date of December 3, 2014.

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These amendments were reviewed by the Financial Industry Regulatory Authority (“FINRA”) and were approved for filing with an effective date of December 3, 2014. The forward split and name change became effective with the Over-the-Counter Bulletin Board at the opening of trading on December 3, 2014. Our trading symbol was changed to “NSUB”. Our CUSIP number is 650057 102.

On April 10, 2015 we entered into a Share Exchange Agreement among Focus Franchising, Inc. (“Focus Franchising”) and its sole shareholder pursuant to which, on May 19, 2015, we acquired 100% of the issued and outstanding securities of Focus Franchising by issuing to its sole shareholder 15,000,000 common shares in the capital stock of our company. Focus Franchising is a Florida corporation and the franchisor of full-service sandwich shops that offer submarine sandwiches, chili, soups, salads, beverages and other food products and services.

Upon closing of the transaction, Focus Franchising became our wholly owned subsidiary and we adopted its business and operations.

About Focus Franchising, Inc.

Focus Franchising, Inc. was incorporated in the State of Florida on March 21, 2013. We do business under the name “Jreck Subs" and “Jreck Subs Shops". Its principal business address is 531 Washington Street, Suite 4124, Watertown, New York 13601. We are a franchisor of fast and casual restaurants that operate under the “Jreck Subs” name. Jreck Subs Shops offer high quality and reasonably priced, hot and cold sandwiches, homemade quality soups and innovative hot and cold side orders in forty-three locations across New York State. We compete with other submarine sandwich shops, delicatessen-style restaurants, bakeries, fast food restaurants, convenience stores, full service restaurants and grocery and specialty stores that offer sandwiches and similar items.

Focus Franchising owns all of the rights, title and interest in and to the Jreck Subs’ brand, intellectual property, franchise agreements, trade dress and trade secrets. Collectively, these assets constitute a proprietary system, known as the “Jreck Subs System”, for developing, opening and operating businesses specializing in the offer and sale of submarine sandwiches and a variety of food products and related services. The Jreck Subs System is the result of extensive expertise, research, development, and refinement, which began in 1974. The founders of the original business started preparing submarine style sandwiches and incorporated Jreck Subs, Inc., our predecessor company, in 1974.

The Jreck Subs System includes (without limitation) systems and techniques for the operation of a retail food service business; food and beverage preparation, service and storage; procedures; recipes and ingredients; menus; portion sizes; methods and techniques for offering and selling food and beverage products; special techniques for packaging, display, merchandising and marketing of food and non-food products; operating procedures for sanitation and maintenance; distinctive exterior and interior design, decor, color scheme and furnishings; marketing methods; market research; management assistance; operations and administrative systems; promotional programs; advertising; training programs; business and reporting forms; bookkeeping and accounting materials and techniques; management and control systems; office procedures; staffing procedures; standards of interior and exterior design and decor; integrated use of computer software and hardware; equipment specifications; and, in general, a style, system and technique of business operation and procedure developed through our business experience. We continue to expend time, skill and money to investigate new or substitute procedures, systems, services, products, programs and activities and, if we consider it desirable, to develop and integrate them into the Jreck Subs System.

All the material assets of Focus Franchising, Inc. (including all trademarks and the rights to receive future royalties) serve as collateral for certain debt obligations of its former parent company, Focus Acquisitions, LLC. Those debt obligations total approximately $1,100,000 as at April 30, 2015 and as at the date of this report. . The debt obligations are documented by a Modified (Secured Promissory Note) dated February 7, 2014 which is due and payable on demand.13

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All the material assets of Focus Franchising, Inc. (including all trademarks and the rights to receive future royalties) serve as collateral for certain debt obligations of its former parent company, Focus Acquisitions, LLC. Those debt obligations total approximately $1,100,000 as at June 30, 2015 and as at the date of this report. The debt obligations are documented by a Modified (Secured Promissory Note) dated February 7, 2014 which is due and payable on demand.

Operational Model and Revenue Structure

We derive revenues from franchising fees, royalty and services fees, and advertising fees.

Currently, franchisees pay an Initial Franchise Fee of $30,000 for their first Jreck Subs Shop franchise, and $15,000 for their second and each additional Jreck Subs Shop franchise. Our franchisees pay a royalty and services fees equal to 6% of their net sales and an advertising fee of equal to 2% of net sales. Fees are payable weekly in arrears. We allocate a percentage of advertising fees to one or more regional advertising cooperatives and the remainder to our advertising. We may change this allocation periodically.

We also derives revenues from a range of goods and support services provided to our franchisees both prior to and after opening including site selection and research assistance, employee and shop manager training, annual conference or convention fees, and product supply fees, including food, food service, and advertising products purchase by us and supplied to our franchisees.

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Our Franchises and Franchise Development

At ~~both~~June 30, 2015 and September 30, 2014 and 2013, there were 38 and 38 franchised Jreck Subs restaurants, all of which are located in New York State. As at the date of this report there are 43 franchised Jreck Subs restaurants in New York State.

Growth in franchise operations occurs through the opening of new Jreck restaurants by new and existing franchisees. We currently employ a team of 6 experienced franchise professionals, who oversee both franchise development and franchise operations. We seek to locate our franchises in smaller cities and suburban areas where they fill a significant market niche.

We intend to significantly increase our presence in the New York State market from 43 to 114 stores over the next five years. Our expansion efforts will be focused around the Finger Lakes, and the Southern corridor of New York including Ithaca, Cortland and Binghamton and the Rochester, New York market. As at the date of this report, there are no definitive arrangements for the addition of new franchises.

We will also seek to enter select regions outside of New York State by entering into multi-unit franchise development companies rather than seeding company owned stores. To that end, we have targeted the states of Florida, Tennessee, Louisiana, various New England states, and Canada as desirable regions for expansion, and have Jreck Subs has established relationships with well-funded franchise operators in each of these areas. However, as at the date of this current report, we have not entered into any definitive agreements with any such franchise operators.

Results of Operations

~~The~~Three ~~following~~Months ~~summary~~Ended ofJune ~~our results of operations should be read in conjunction with our unaudited interim financial statements for the quarter ended April~~ 30, 2015 ~~which~~Compared ~~are included herein. On April 10, 2015 we entered into a Share Exchange Agreement among Focus Franchising, Inc. (“Focus Franchising”) and its sole shareholder pursuant~~ to ~~which,~~Three onMonths ~~May~~Ended ~~19,~~June ~~2015~~30, we acquired 100% of the issued and outstanding securities of Focus Franchising. Upon closing of the transaction, Focus Franchising became our wholly owned subsidiary and we adopted its business and operations. The results of operations described below reflect our business, operations, and financial condition as they were prior to our acquisition of, and financial consolidation with, Focus Franchising.2014

~~Our~~Revenue. Total ~~operating~~revenue ~~results~~ for the three months ended June 30, 2015 was $318,305 comprised of royalty and ~~nine~~service ~~month~~fees ~~periods~~of ~~ended~~$250,456 ~~April~~and 30rebate and incentive revenues of $67,849, ~~2015~~respectively, as compared to total aggregate of $103,028 comprised of $98,697 and ~~2014~~$4,331 of royalty and ~~the~~service ~~changes~~revenue, ~~between~~and ~~those~~rebate ~~periods~~and incentive revenue, respectively for the ~~respective~~three ~~items~~months ~~are~~ended ~~summarized~~June as30, ~~follows:~~2014. The increase of $215,277 or 209% in 2015 in aggregate revenue is primarily due to added franchise locations in 2015.

	Three Month Period Ended April 30, 2015			Three Month Period Ended April 30, 2014			Nine Month Period Ended April 30, 2015			Nine Month Period Ended April 30, 2014
General and administrative	$	4,842		$	762		$	11,339		$	7,179
Professional fees	$	9,500		$	1,150		$	27,000		$	7,900
Management fees, related party	$	6,500		$	30,000		$	13,000		$	165,000
Stock based compensation, related party	$	-		$	2,500		$	-		$	27,500
Net loss	$	(20,842	)	$	(34,412	)	$	(51,339	)	$	(207,579	)

As at April 30, 2015, prior to our acquisition of Focus Franchising, we had not generated any revenues.

We incurred operating expenses of $20,842 and $34,412 for the three month periods ended April 30, 2015 and 2014, respectively. The decrease of 13,570 in operating expenses for the three month periods ended April 30, 2015 was primarily due to reduction in management fees and stock based compensation. Our net losses were $20,842 and $34,412 for the three month periods ended April 30, 2015 and 2014, respectively.

We incurred operating expenses of $51,339 and $207,579 for the nine month periods ended April 30, 2015 and 2014, respectively. The decrease of $156,240 in operating expenses for the nine month periods ended April 30, 2015 was primarily due to reduction in management fees and stock based compensation. Our net losses are $51,339 and $207,579 for the nine month periods ended April 30, 2015 and 2014, respectively.

These expenses for the three and nine month periods ended April 30, 2015 and 2014 consisted of general operating expenses incurred in connection with the day to day operation of our business and the preparation and filing of our periodic reports.

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~~Liquidity~~Operating expenses. Total operating expenses increased by $335,209 (625%) from $53,577 for the three months ended June 30, 2014 to $388,786 for the current period. The primary reasons for the increase was payroll and ~~Financial~~benefits ~~Condition~~increase of $141,510, general and administrative of $112,555 and professional fees of $65,739. The increase in payroll is due to officer compensation charged to operations in the current period whereas in 2014, were treated as distributions. The increase in general and administrative is primarily due to a non-cash bad debt reserve of $105,491 established during the three months ended June 30, 2015 as compared to nil for the same period last year. The increase in professional fees were in connection to our recent merger.

~~Working~~ Income ~~Capital~~taxes. Estimated income tax benefits for the three months ended June 30, 2015 were $27,500 as compared to nil for three months ended June 30, 2014. Prior to the recapitalization in May 2015, all income of the Company generated was reported by its members on their individual tax returns. Therefore, the Company subsidiary was not subject to income taxes and had made no provision for income tax expense.

	At April 30, 2015 ($)			At July 31, 2014 ($)
Current Assets	$	Nil		$	Nil
Current Liabilities	$	54,552		$	3,213
Working Capital (Deficit)	$	(54,552	)	$	(3,213	)

Net income (loss). As a result of the above, the Company realized a net loss of $42,981 for the three months ended June 30, 2015 as compared to net income of $49,451 for the three months ended June 30, 2014.

~~Cash~~Nine ~~Flows~~Months Ended June 30, 2015 Compared to Nine Months Ended June 30, 2014

	Nine Month Period Ended April 30, 2015 ($)			Nine Month Period Ended April 30, 2014 ($)
Cash Flows used in Operating Activities	$	(43,184	)	$	(14,044	)
Cash Flows used in Investing Activities	$	Nil		$	Nil
Cash Flows provided by Financing Activities	$	43,184		$	13,871
Net Increase (Decrease) in Cash During Period	$	Nil		$	(173	)

Revenue. Total revenue for the nine months ended June 30, 2015 was $796,711 comprised of royalty and service fees of $601,232 and rebate and incentive revenues of $195,479, respectively, as compared to an aggregate of $438,324 comprised of $385,417 and $52,907 of royalty and service revenue, and rebate and incentive revenue, respectively for the nine months ended June 30, 2014. The increase of $358,387 or 82% in 2015 in aggregate revenue is primarily due to added franchise locations in 2015.

AsOperating ofexpenses. Total ~~April~~operating 30expenses increased by $332,700 ~~2015~~(122%) from $273,654 ~~our~~for ~~total~~the ~~assets~~nine ~~were~~months ended June 30, 2014 to $~~Nil~~606,354 ~~and~~for ~~our~~the ~~total~~current ~~liabilities~~period. The ~~were~~primary reasons for the increase was payroll and benefits increase of $54158,~~552~~329, general and weadministrative ~~had~~of a$119,427 ~~working~~and ~~capital~~professional ~~deficit~~fees of $5470,~~552~~635. The ~~Our~~increase ~~unaudited~~in ~~interim~~payroll ~~financial~~is ~~statements~~due ~~report~~to officer compensation charged to operations in the current period whereas in 2014, were treated as distributions. The increase in general and administrative is primarily due to a ~~net~~non-cash ~~loss~~bad debt reserve of $51105,~~339~~491 ~~for~~established during the nine months ended ~~April~~June 30, 2015 as compared to anil ~~net loss of $207,579~~ for the same period last year. The increase in ~~2014~~professional fees were in connection to our recent merger.

~~Our~~Income ~~cash~~taxes. Estimated ~~balance~~income attaxes ~~April~~for the nine months ended June 30, 2015 ~~was~~were $~~Nil~~74,200 as compared ~~with~~to ~~$Nil~~nil infor ~~cash~~nine asmonths ofended ~~July~~June 3130, 2014. Prior Asto ofthe ~~April~~recapitalization ~~30,~~in May 2015, weall ~~had~~income ~~$54,552~~of inthe ~~outstanding~~Company ~~liabilities,~~generated ~~consisting~~was ofreported ~~accounts~~by ~~payable~~its ~~and~~members ~~accrued~~on ~~liabilities~~their ofindividual ~~$11~~tax returns. Therefore,~~368~~ the Company subsidiary was not subject to income taxes and ~~loans~~had ~~from~~made ~~related~~no ~~parties~~provision offor ~~$43,184~~income tax expense.

~~Cash~~Net ~~flows~~income. As ~~used~~a inresult ~~operating~~of ~~activities~~the ~~during~~above, the ~~nine~~Company ~~month~~realized net ~~period~~income of $116,157 for the nine months ended ~~April~~June 30, 2015 ~~was~~as ~~$43,184~~ compared ~~with~~to ~~$14,044~~net ~~used~~income inof ~~operating~~$164,670 ~~activities~~for ~~during~~ the nine ~~month~~months ~~period~~ ended ~~April~~June 30, 2014.

~~Cash~~Liquidity ~~flows provided by investing activities were $Nil for the nine month periods ended April 30, 2015~~ and ~~2014.~~Capital Resources

~~Cash~~As ~~flows~~of ~~provided~~June 30, 2015, we had working capital deficit of $70,769, comprised primarily of cash of $20,612 and accounts receivable of $46,085 offset by ~~financing~~$67,631 ~~activities~~of ~~during~~accounts payable, $74,200 of accrued income taxes payable and $9,661 unearned income. For the nine ~~month~~months ~~period~~ ended ~~April~~June 30, 2015, ~~was~~we generated approximately $43142,~~184~~000 ~~compared~~of ~~with~~cash from operating activities primarily from net income of $13116,~~871~~157 ~~provided~~and bynon-cash ~~financing~~adjustments ~~activities~~of ~~during~~depreciation ~~the~~of ~~nine~~$3,240 ~~month~~and ~~period~~bad ~~ended~~debt ~~April~~expense 30of $105,491, ~~2014~~offset by net increase in operating assets of $99,961 and net increase in operating liabilities of $17,414. ~~For~~In comparison, for the nine months ended ~~April~~June 30, ~~2015~~2014, ~~cash~~we ~~flows~~generated ~~provided~~approximately by$46,005 ~~financing~~of ~~activities~~cash ~~were~~from operating activities primarily ~~provided~~from net income of $164,670 and non-cash adjustment of depreciation of $3,425, offset by ~~related~~net ~~party~~increase ~~loans~~in operating assets of $31,287 and net decrease in operating liabilities of $90,803.

~~Plan~~ For the nine months ended June 30, 2015 and 2014, net cash used in financing activities were pre-recapitalization distributions of ~~Operation~~$124,004 and $70,173, respectively.

~~Due~~We todid ~~economic~~not ~~conditions~~have ~~and the limited amount of funding raised in our offering of shares, our company has been unable to attain~~ any ~~significant~~material ~~growth. In~~investing ~~order~~activities tofor ~~maximize~~the ~~shareholder~~nine ~~value~~months onended ~~May~~June 1930, 2015, weor ~~acquired Focus Franchising as a wholly owned subsidiary and adopted its business and operations~~2014. Focus Franchising is a Florida corporation and the franchisor of Jreck Sub Shops, full-service sandwich shops that offer submarine sandwiches, chili, soups, salads, beverages and other food products and services.

Our plan of operation is to support and develop existing Jreck Sub Shop franchises, and to expand our franchise operations through the opening of new Jreck restaurants by new and existing franchisees. In that regard we intend to significantly increase our presence in the New York State market from 43 to 114 stores over the next five years. We will also seek to enter select regions outside of New York State by entering into multi-unit franchise development companies rather than seeding company owned stores. As at the date of this report, there are no definitive arrangements for the addition of new franchises.15

We continue to be dependent on the proceeds of equity and non-equity financing to fund our operations. No assurances can be given that our actual cash requirements will fall within our budget, that anticipated revenues will be realized when needed or that financing will be available to us when required. As at the date of this report, we have nominal cash on hand and do not have sufficient working capital to enable us to carry out our stated plan of operation for the next twelve months.

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Future liquidity requirements

Cash Requirements

Over the next 12 months we intend to carry on business as a ~~franchisor~~food ofand ~~full-service~~nutrition ~~sandwich~~product ~~shops through our wholly owned subsidiary~~company. We anticipate that we will incur the following operating expenses during this period:

Estimated Funding Required During the Next 12 Months

Estimated Funding Required During the Next 12 Months
	Amount ($)
Expense
Payroll and benefits		200,000
General and administrative		150,000
Travel and entertainment		100,000
Professional fees		200,000
Marketing and advertising		100,000
Depreciation		5,000
Total		755,000

Expense	Amount ($)
Payroll and benefits	$	200,000
General and administrative		150,000
Travel and entertainment		100,000
Professional fees		200,000
Marketing and advertising		100,000
Depreciation		5,000
Total	$	755,000

Subject to the collection of our accounts receivables as at June 30, 2015, we will require funds of approximately $725,000 over the next twelve months to execute our business plan. These funds may be raised through equity financing, debt financing, or other sources, which may result in further dilution in the equity ownership of our shares. If we are unable to raise sufficient funds, we intend to prioritize essential operations, and eliminate non-essential expenses by scaling costs related to our planned franchise expansion efforts. There is no assurance that we will be able to maintain operations at a level sufficient for an investor to obtain a return on their investment in our common stock. Further, we may not generate significant net income or continue to profitable.

We will require funds of approximately $755,000 over the next twelve months to execute our business plan. These funds may be raised through equity financing, debt financing, or other sources, which may result in further dilution in the equity ownership of our shares. If we are unable to raise sufficient funds, we intend to prioritize essential operations, and eliminate non-essential expenses by scaling costs related to our planned franchise expansion efforts. There is no assurance that we will be able to maintain operations at a level sufficient for an investor to obtain a return on their investment in our common stock. Further, we may not generate significant net income or continue to profitable.

Purchase of Significant Equipment

We do not anticipate the purchase or sale of any plant or significant equipment during the next 12 months.

~~Going~~Contractual ~~Concern~~Obligations

~~The~~As ~~unaudited interim financial statements accompanying this report have been prepared on~~ a ~~going~~“smaller ~~concern~~reporting ~~basis, which implies that our~~ company will continue to realize its assets and discharge its liabilities and commitments in the normal course of business. Our company has not generated revenues since inception and has never paid any dividends and is unlikely to pay dividends or generate earnings in the immediate or foreseeable future. The continuation of our company as a going concern is dependent upon the continued financial support from our shareholders”, ~~the~~we ~~ability~~are of our company to obtain necessary equity financing to achieve our operating objectives, and the attainment of profitable operations. As of the nine months ended April 30, 2015, our company had a net loss of $51,339. We do not ~~have~~required ~~sufficient working capital~~ to ~~enable~~provide ustabular todisclosure ~~carry out our stated plan of operation for the next twelve months~~obligations. These unaudited interim condensed consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should our company be unable to continue as a going concern.

Inflation

Inflation and changing prices have not had a material effect on our business and we do not expect that inflation or changing prices will materially affect our business in the foreseeable future.

Off Balance Sheet Arrangements

We do not have any off balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity or capital expenditures or capital resources that is material to an investor in our securities.

Critical Accounting Policies and Estimates

~~Use~~Revenue ~~of Estimates and Assumptions~~Recognition

~~Preparation~~The Company receives fees for the granting of franchise rights, which is recognized as revenue when the ~~financial~~Company ~~statements~~receives ina ~~conformity~~signed ~~with~~contract ~~accounting~~and ~~principles~~has ~~generally~~substantially ~~accepted~~performed inall services required by the ~~United~~franchise ~~States~~agreement. ~~requires~~Until ~~management~~such totime, ~~make~~fees ~~estimates~~received are deferred and ~~assumptions~~are ~~that~~recorded ~~affect~~as ~~certain~~unearned ~~reported~~income ~~amounts~~in ~~and~~the ~~disclosures~~accompanying balance sheets. ~~Accordingly,~~There ~~actual~~were ~~results~~no ~~could~~fees ~~differ~~recognized ~~from~~for ~~those~~granting ~~estimates~~franchise rights for the nine months ended June 30, 2015 and 2014.

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~~Stock-Based~~The ~~Compensation~~franchise agreements provide for ongoing royalty payments, which are based upon specified percentages of gross sales (up to 6%). Such fees are recognized as earned in accordance with the specific terms of each agreement and to the extent collectability is reasonably assured. In exchange for its fees, a franchisee receives access to the Company’s system comprised of distinctive signage, uniform standards, specifications and procedures, marketing programs, purchasing assistance, preferred vendor relationships, business, financial and operational analysis, training and assistance and the advertising fund, all of which may change from time to time at the Franchising Division’s discretion.

WeThe ~~measure~~Company ~~the~~recognizes ~~cost~~revenue ~~of services received in exchange~~ for anrebates ~~award~~and ofincentives ~~equity~~from ~~instruments~~preferred ~~based~~vendors onwhen ~~the~~all ~~fair~~requirements ~~value~~to ofreceive the ~~award.~~rebates ~~For employees~~ and ~~directors,~~incentives ~~the~~have ~~fair~~been ~~value~~satisfied. ofRebates ~~the award is measured on the grant date~~ and ~~for~~incentives ~~non-employees~~received, ~~the~~but ~~fair~~not ~~value~~earned, of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are ~~required to be provided in exchange for the award, usually the vesting period. Stock-based compensation expense is~~ recorded ~~by us~~ in ~~the~~unearned ~~same~~income ~~expense classifications~~ in the ~~condensed~~accompanying ~~consolidated~~balance ~~statements of operations, as if such amounts were paid in cash~~sheets.

~~Item~~Revenue ~~3. Quantitative~~related ~~and~~to ~~Qualitative~~advertising ~~Disclosures~~fees ~~About~~is ~~Market~~recorded ~~Risk~~net of advertising expenses in the accompanying statements of operations.

AsAccounts aReceivable ~~“small~~and ~~reporting~~Allowance ~~company”,~~for weDoubtful ~~are not required to provide the information required by this Item.~~Accounts

~~Item~~Accounts 4receivable are based on amounts billed to franchisees and amounts due from vendors for rebates. ~~Controls~~ The Company extends credit to franchisees based on the terms stated in the respective franchise agreements and ~~Procedures~~generally does not require collateral.

~~Management’s~~The ~~Report~~Company provides an allowance for doubtful accounts, which is based upon review of outstanding receivables, historical collection information and existing economic conditions. Accounts receivable are ordinarily due upon the issuance of the invoice. Delinquent receivables are written off based on ~~Disclosure~~individual ~~Controls~~credit evaluation and ~~Procedures~~specific circumstances of the franchisee. Management has determined allowance for doubtful accounts of June 30, 2015 of $105,491. Management has determined an allowance for doubtful accounts was required as of September 30, 2014 of $42,450. However, actual delinquent receivables could exceed the established allowance for doubtful accounts.

WeAdvertising ~~maintain~~Fund ~~disclosure controls~~ and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer (our principal executive officer, principal financial officer and principle accounting officer) to allow for timely decisions regarding required disclosure.Expenses

AsUnder of the ~~end~~terms of ~~our~~the ~~quarter~~franchise ~~covered~~agreements, bythe ~~this~~Company ~~report,~~bills weand ~~carried~~collects ~~out~~a anweekly ~~evaluation,~~advertising ~~under~~fee ~~the~~from ~~supervision~~its ~~and~~franchisees ~~with~~(up ~~the~~to ~~participation~~2% of ~~our~~gross ~~chief~~sales). ~~executive~~The ~~officer~~amounts billed and ~~chief~~collected ~~financial~~are ~~officer~~restricted ~~(our~~to ~~principal~~pay ~~executive~~for ~~officer,~~costs ~~principal~~of ~~financial~~preparing ~~officer~~ and ~~principle~~producing ~~accounting~~various ~~officer),~~advertising ofmaterials for the ~~effectiveness~~franchisees’ offacilities. ~~the~~The ~~design~~Company ~~and~~records ~~operation~~advertising offees ~~our~~received ~~disclosure~~from ~~controls~~franchisees as a reduction in marketing and ~~procedures.~~advertising ~~Based~~costs onin the ~~foregoing,~~accompanying ~~our~~statements ~~chief~~of ~~executive~~operations. ~~officer~~The Company expenses franchise development related advertising costs and ~~chief~~expenses ~~financial~~as ~~officer~~those ~~(our~~costs ~~principal~~are ~~executive~~incurred. Advertising ~~officer~~expense was $20,964 ~~principal~~and ~~financial~~$57,603 ~~officer~~(net of $78,183 and ~~principle~~$55,669 ~~accounting~~in ~~officer~~advertising fees collected from franchisees) ~~concluded~~during ~~that~~the ~~our~~nine ~~disclosure~~months ~~controls~~ended June 30, 2015 and ~~procedures~~2014, ~~were~~respectively. ~~not~~The ~~effective~~advertising asmonies spent in excess of the ~~end~~fees ofcollected from the ~~period~~franchisees ~~covered~~have bynot ~~this~~been ~~quarterly~~recorded ~~report~~as ~~due~~an toasset of the ~~material~~Company ~~weaknesses~~as inthese ~~our~~amounts ~~internal~~will ~~controls~~not ~~over~~be ~~financial~~collected ~~reporting~~from ~~identified~~the infranchisees. ~~our~~In ~~Annual~~the ~~Report~~event onthat ~~Form~~the ~~10-K~~Company spent fewer funds than those collected, ~~filed~~a ~~with~~liability would be recorded for the ~~Securities~~excess ~~and~~funds ~~Exchange~~to ~~Commission~~be onused ~~November~~in ~~13,~~future ~~2014~~periods.

~~Changes~~Income ~~in Internal Control over Financial Reporting~~Taxes

~~During~~The Company follows Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) for recording the ~~period~~provision ~~covered~~for byincome ~~this~~taxes. ~~report~~Deferred ~~there~~tax ~~were~~assets noand liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in ~~our~~the ~~internal~~asset ~~control~~or ~~over~~liability ~~financial~~during ~~reporting~~each period. If available evidence suggests that ~~materially~~it ~~affected,~~is more likely than not that some portion or ~~are~~all ~~reasonably~~of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to ~~materially~~be ~~affect,~~realized. ~~our~~Future ~~internal~~changes ~~control~~in ~~over~~such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial ~~reporting~~accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate.

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~~PART~~Deferred IItaxes –arising ~~OTHER~~from ~~INFORMATION~~temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse and are considered immaterial.

~~Item~~Use ~~1. Legal~~of ~~Proceedings~~Estimates

WeThe ~~know~~preparation of nofinancial ~~material,~~statements ~~existing~~in orconformity ~~pending~~with ~~legal~~generally ~~proceedings~~accepted ~~against~~accounting ~~our~~principles ~~company,~~requires ~~nor~~the ~~are~~Franchising weDivision’s ~~involved~~management asto amake ~~plaintiff~~estimates inand ~~any~~assumptions ~~material~~that ~~proceeding~~affect orreported ~~pending~~amounts ~~litigation.~~of ~~There~~assets ~~are~~and noliabilities ~~proceedings~~and indisclosure ~~which~~of ~~any~~contingent ofassets ~~our~~and ~~directors,~~liabilities ~~officers~~at orthe ~~affiliates,~~date orof ~~any~~the ~~registered~~financial ~~beneficial~~statement ~~shareholder,~~and isthe anreported ~~adverse~~amounts ~~party~~of orrevenues ~~has~~and aexpenses ~~material~~during ~~interest~~the ~~adverse~~reporting toperiod. ~~our~~Actual ~~interest~~results could differ from the estimates.

~~Item~~ITEM 1A3. ~~Risk~~ QUANTITATIVE ~~Factors~~AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

As a “small reporting company”, we are not required to provide the information required by this Item.

Item 2. Unregistered Sales of Equity Securities

None.

Item 3. Defaults Upon Senior Securities

None.

Item 4. Mining Safety Disclosures

Not applicable.

~~Item~~ITEM 54. ~~Other~~ CONTROLS ~~Information~~AND PROCEDURES.

~~None~~(a) Evaluation of disclosure controls and procedures.

~~Item~~Our 6management, with the participation of our Chief Executive Officer/ Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures pursuant to Rule 13a-15 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of the end of the period covered by this Quarterly Report on Form 10-Q. ~~Exhibits~~ In designing and evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints and that management is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs.

Exhibit Number	Document Description
(3)	(i) Articles of Incorporation; (ii) By-laws
3.1	Articles of Incorporation (incorporated by reference to our Registration Statement on Form S-1 filed on September 17, 2010)
3.2	Certificate of Correction (incorporated by reference to our Registration Statement on Form S-1 filed on September 17, 2010)
3.3	Bylaws (incorporated by reference to our Registration Statement on Form S-1 filed on September 17, 2010)
3.4	Articles of Merger (incorporated by reference to our Current Report on Form 8-K filed on December 9, 2014)
3.5	Certificate of Change (incorporated by reference to our Current Report on Form 8-K filed on December 9, 2014)
3.6	Entry into a Material Definitive Agreement (incorporated by reference to our Current Report on Form 8-K filed on April 10, 2015)
3.7	Completion of Acquisition of Assets (incorporated by reference to our Current Report on Form 8-K filed on May 26, 2015

Based on this evaluation, our Chief Executive Officer/Chief Financial Officer concluded that, as of June 30, 2015, our disclosure controls and procedures are designed at a reasonable assurance level and are effective to provide reasonable assurance that information we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive Officer/ Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

(31)	Rule 13a-14(a)/15d-14(a) Certifications
31.1*	Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 of the Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer
(32)	Section 1350 Certifications
32.1*	Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 of the Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer
101*	Interactive Data Files
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema Document
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	XBRL Taxonomy Extension Label Linkbase Document
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document

(b) Changes in internal control over financial reporting.

* FiledThere ~~herewith~~were no changes in our internal control over financial reporting that occurred during the quarter ended June 30, 2015 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

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PART II OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

None

ITEM 1A. RISK FACTORS

Not required

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

None

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5. OTHER INFORMATION

None

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ITEM 6. EXHIBITS

3.1	Articles of Incorporation (incorporated by reference to exhibit 3.1 our Registration Statement on Form S-1/A filed on February 28, 2011)

3.2	Certificate of Correction (incorporated by reference to exhibit 3.2 of our Registration Statement on Form S-1/A filed on February 28, 2011)

3.3	Bylaws (incorporated by reference to exhibit 3.3 of our Registration Statement on Form S-1/A filed on February 28, 2011)

3.4	Articles of Merger (incorporated by reference to exhibit 3.1 of our Current Report on Form 8-K filed on December 9, 2014)

3.5	Certificate of Change (incorporated by reference to exhibit 3.2 of our Current Report on Form 8-K filed on December 9, 2014)

3.6	Articles of Incorporation of Focus Franchising, Inc. (incorporated by reference to exhibit 3.3 of our Current Report on Form 8-K filed May 26, 2015)

3.7	Bylaws of Focus Franchising, Inc. (incorporated by reference to exhibit 3.4 of our Current Report on Form 8-K filed May 26, 2015)

10.1	Share Exchange Agreement dated April 10, 2015 (incorporated by reference to exhibit 10.1 of our Current Report on Form 8-K filed on April 10, 2015)

10.2	Modified Promissory Note dated February 7, 2014 (incorporate by reference to exhibit 10.1 of our Current Report on Form 8-K filed on May 26, 2015)

31.01	Certification of Chief Executive Officer/Chief Financial Officer pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.01	Certifications of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101 INS	XBRL Instance Document

101 SCH	XBRL Taxonomy Extension Schema Document

101 CAL	XBRL Taxonomy Calculation Linkbase Document

101 LAB	XBRL Taxonomy Labels Linkbase Document

101 PRE	XBRL Taxonomy Presentation Linkbase Document

101 DEF	XBRL Taxonomy Extension Definition Linkbase Document

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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.

	NEW YORK SUB COMPANY
Date: June 19, 2015	/s/ Daniel R. Patterson
	Daniel R. Patterson
	President, Chief Executive Officer, Chief Financial Officer, Secretary, Treasurer and Director
	(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)

NEW YORK SUB COMPANY
/s/Daniel R. Patterson
Daniel R. Patterson
President, Chief Executive Officer, Chief Financial Officer, Treasurer, Secretary and Director
Date: August 12, 2015

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