~~United~~UNITED ~~States~~STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549

~~Securities~~FORM ~~and~~10−Q ~~Exchange Commission~~

~~Washington,~~(Mark ~~D.C.~~One) ~~20549~~

~~Form~~[X] ~~10-Q~~QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

XFor ~~. QUARTERLY~~the ~~REPORT~~quarterly ~~UNDER~~period ~~SECTION~~ended: 13March OR31, ~~15(d)~~2011 ~~OF THE SECURITIES EXCHANGE ACT OF 1934~~

~~For~~[ ] ~~the~~TRANSITION ~~quarterly~~REPORT ~~period~~PURSUANT ~~ended~~TO ~~September~~SECTION ~~30,~~13 ~~2010.~~OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

orFor the transition period from ____________ to _____________

~~. TRANSITION~~Commission ~~REPORT~~File ~~UNDER~~Number: ~~SECTION~~333-139220 ~~13 OR 15(d) OF THE EXCHANGE ACT~~

~~For~~GOOD ~~the~~EARTH ~~transition~~LAND ~~period~~SALES COMPANY ~~from~~(Exact ~~__________~~Name toof ~~__________.~~Registrant as Specified in Its Charter)

Commission file number 333-139220

Florida	20-1993383
(State or other jurisdiction of	(I.R.S. Employer Identification No.)
incorporation or organization)

~~GOOD~~7217 ~~EARTH~~First ~~LAND~~Avenue ~~SALES~~S. ~~COMPANY~~St. Petersburg, Florida 33707 (Address of principal executive offices, Zip Code)

(~~Name~~727) of656-3092 ~~small~~(Registrant’s ~~business~~telephone ~~issuer~~number, including inarea ~~its charter~~code)

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

Indicate by check mark whether the registrant (~~State~~1) has filed all reports required to be filed by Section 13 or ~~other~~15(d) ~~jurisdiction~~of the Securities Exchange Act of ~~incorporation~~1934 during the preceding 12 months (or ~~organization~~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.

~~20-1993383~~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 (I§ 232.~~R.S.~~405 ~~Employer~~of ~~Identification~~this ~~No.~~chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

~~7217~~Yes ~~First~~[_] No ~~Avenue~~[_] ~~S., St. Petersburg, Florida 33707~~

~~(Address~~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 the definitions of ~~principal~~“large ~~executive~~accelerated ~~offices~~filer,” “accelerated filer” and ~~Zip~~“smaller ~~Code)~~reporting company” in Rule 12b-2 of the Exchange Act.

~~Registrant’s~~Large ~~telephone~~accelerated ~~number,~~filer ~~including~~[_] ~~area~~Accelerated ~~code:~~filer [_] Non-accelerated filer [_] (~~727~~Do not check if a smaller reporting company) ~~656-3092~~Smaller reporting company [X]

Indicate by check mark whether the registrant: ~~(1)~~is ~~filed~~a ~~all~~shell company ~~reports~~(as ~~required~~defined toin beRule ~~filed~~12b-2 ~~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~~. X ~~. Yes . No~~

~~Indicate~~Yes by[X] No ~~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~~The bynumber ~~check~~of ~~mark~~shares ~~whether~~outstanding ~~the~~of ~~registrant~~each isof ~~a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See~~ the ~~definitions~~issuer’s classes of ~~“large~~common ~~accelerated filer~~stock,” ~~“accelerated~~as ~~filer” and “smaller reporting company” in Rule 12b-2~~ of ~~the~~May ~~Exchange~~12, ~~Act.~~2011 ~~(Check~~is ~~one)~~as follows:

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

Class of Securities	Shares Outstanding
Common Stock, $0.01 par value	20,000,000

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

The number of shares of the issuer’s common stock, par value $.01 per share, outstanding as of November 8, 2010 was 1,318,000.

TABLE OF CONTENTS

Page Part I. Financial Information 3 Item 1. Financial Statements. 3 Balance Sheets for the periods ending September 30, 2010 (unaudited) and December 31, 2009 (audited). 3 Statements of Operations for the three and nine month periods ending September 30, 2010 and 2009 (unaudited). 4 Statements of Cash Flows for the nine month periods ending September 30, 2010 and 2009 (unaudited). 5 Notes to Financial Statements 6 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations. 9 Item 3. Quantitative and Qualitative Disclosures About Market Risk. 12 Item 4T. Controls and Procedures. 13 Part II. Other Information 13 Item 1. Legal Proceedings. 13 Item 1A. Risk Factors 13 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. 13 Item 3. Defaults Upon Senior Securities. 13 Item 4. (Removed and Reserved) 13 Item 5. Other Information. 13 Item 6. Exhibits 14 Signatures 14

PART I
FINANCIAL INFORMATION

Item 1.	Financial Statements	1
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	10
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	13
Item 4.	Controls and Procedures	13

PART II OTHER INFORMATION

Item 1.	Legal Proceedings	13
Item 1A.	Risk Factors	14
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	14
Item 3.	Defaults Upon Senior Securities	14
Item 4.	(Removed and Reserved)	14
Item 5.	Other Information	14
Item 6.	Exhibits	14

2PART I FINANCIAL INFORMATION

~~Part~~ITEM I1. ~~Financial~~FINANCIAL ~~Information~~STATEMENTS.

~~Item~~GOOD 1.EARTH ~~Financial~~LAND ~~Statements.~~SALES COMPANY FINANCIAL STATEMENTS

GOOD EARTH LAND SALES COMPANY
	Page(s)
Balance Sheet
Financial Statements
As of September 30, 2010 and December 31, 2009
Balance Sheets as of March 31, 2011 (unaudited) and December 31, 2010	2
				As of		As of
Statements of Operations for the three months ended March 31, 2011 and 2010 (unaudited)	3
				September 30, 2010		December 31, 2009
Statements of Changes in Shareholders’ Deficiency and Comprehensive Loss for the three months ended March 31, 2011 (unaudited)	4
				(Unaudited)		(Audited)
Statements of Cash Flows for the three months ended March 31, 2011 and 2010 (unaudited)	5
ASSETS
Notes to Financial Statements	6
Current Assets
	Cash & Cash Equivalents		$	1,294	$	1,763
Total Current Assets				1,294		1,763
Fixed Assets
	Computer			3,730		3,730
	Less: Accumulated Depreciation			(3,299)		(2,958)
Total Fixed Assets				431		772
TOTAL ASSETS			$	1,725	$	2,535
LIABILITIES & STOCKHOLDER'S EQUITY
Current Liabilities
	Accounts Payable		$	1,075	$	3,250
	Credit Card Payable			3,213		3,210
Total Current Liabilities				4,288		6,460
Long Term Liabilities
	Due to Shareholder - NOTE C			46,545		34,073
Total Long Term Liabilities				46,545		34,073
TOTAL LIABILITIES				50,833		40,533
Stockholder's Equity
	Common Stock, $.01 par value, 75,000,000 shares authorized
		1,318,000 shares issued & outstanding		13,180		13,180
	Paid-in-Capital			(12,521)		(12,521)
	Retained Earnings			(49,767)		(38,657)
Total Stockholder's Equity				(49,108)		(37,998)
TOTAL LIABILITIES & STOCKHOLDER'S EQUITY			$	1,725	$	2,535

~~See~~- ~~accompanying~~1 ~~notes~~- ~~to the financial statements.~~

3GOOD EARTH LAND SALES COMPANY BALANCE SHEETS (IN U.S. DOLLARS)

GOOD EARTH LAND SALES COMPANY
		As of
Statement of Operations
		March 31, 2011			December 31, 2010
For the Three Months and Nine Months Ended September 30, 2010 and September 30, 2009
		(Unaudited)
			3 mos ended		3 mos ended		9 mos ended		9 mos ended
ASSETS
			Sept. 30, 2010		Sept. 30, 2009		Sept. 30, 2010		Sept. 30, 2009
Current Assets
			(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Cash and cash equivalents
Revenue		$	4,491	$	3,902	$	19,281	$	13,743
	$	-		$	351
Operating Expenses
Total Current Assets		-			351
	Accounting and Audit Fees		1,075		750		4,025		2,250
Computers, net		-			327
	Automobile Expense		1,353		122		3,555		1,377
Total Assets	$	-		$	678
	Bank Charges		62		-		122		-
LIABILITIES AND SHAREHOLDERS’ DEFICIENCY
	Business Promotion		100		-		432		-
Current Liabilities
	Continuing Education		597		180		738		252
Accrued expenses	$	6,202		$	3,850
	Contract Labor		680		65		2,846		455
Total Current Liabilities		6,202			3,850
	Contributions		500		-		600		-
Long-term Liabilities
	Depreciation		103		140		341		421
Shareholder’s loans		-			53,116
	Dues and Subscriptions		138		-		138		201
		-			53,116
	Insurance		-		-		550		380
Total Liabilities		6,202			56,966
	Interest Expense		71		174		332		1,026
Shareholders' Deficiency
	License and Permits		225		372		525		704
Common stock, $0.01 par value, authorized 75,000,000 shares, 20,000,000 and 1,318,000 shares issued and outstanding as of March 31, 2011 and December 31, 2010 respectively		200,000			13,180
	Meals and Entertainment		-		200		18		901
Additional paid-in capital		(143,848	)		(12,521	)
	Postage		-		38		269		54
Accumulated deficit		(62,354	)		(56,947	)
	Professional Fees		1,930		1,550		10,918		1,700
Total Shareholders' Deficiency		(6,202	)		(56,288	)
	Repairs		-		35		250		35
Total Liabilities and Shareholders’ Deficiency	$	-		$	678
	Supplies		220		202		855		371
	Telephone		651		432		1,379		1,168
	Travel		816		-		1,056		-
	Utilities		1,319		-		1,443		-
Total Operating Expenses			9,840		4,260		30,392		11,295
Net Income (Loss) before Income Taxes			(5,349)		(358)		(11,111)		2,448
Provision for income Taxes			-		-		-		-
Net Income (Loss)		$	(5,349)	$	(358)	$	(11,111)	$	2,448
Earnings (loss) per common share:
Net income (loss) per share - NOTE D		$	(0.00 )	$	0.00	$	(0.01 )	$	0.00

See accompanying notes to the financial ~~statement~~statements.

4- 2 -

GOOD EARTH LAND SALES COMPANY
Statement of Cash Flows
For the Nine Months Ended September 30, 2010 and September 30, 2009
			9 months ended		9 months ended
			Sept. 30, 2010		Sept. 30, 2009
			(Unaudited)		(Unaudited)
OPERATING ACTIVITIES
Net Income (Loss)		$	(11,111)	$	2,448
Adjustments to reconcile Net Income
to net cash provided by operations:
	Depreciation Expense		341		421
Increase (Decrease) in:
	Accounts Payable		(2,175)		(76)
	Credit Card Payable		4		(5,701)
Net cash provided by Operating Activities			(12,941)		(2,908)
INVESTING ACTIVITIES
Net cash provided by Investing Activities			-		-
FINANCING ACTIVITIES
Change in shareholder loans			12,472		3,072
Net cash provided by Financing Activities			12,472		3,072
Net increase (decrease) in cash & cash equivalents			(469)		164
Cash & cash equivalents at beginning of period			1,763		213
Cash & cash equivalents at end of period		$	1,294	$	377
SUPPLEMENTAL DISCLOSURE:
	Income Taxes	$	-	$	-

GOOD EARTH LAND SALES COMPANY

STATEMENTS OF OPERATIONS

(IN U.S. DOLLARS)

See accompanying notes to the financial statements.

		For the three months ended
		March 31,
		2011			2010
		(Unaudited)			(Unaudited)

Revenue	$	4,799		$	7,220

Operating expenses
Accounting and audit fees		6,000			750
Automobile expense		1,223			678
Bank service charges		20			-
Business promotion		550			332
Contract labor		360			1,557
Contributions		50			100
Depreciation		-			118
Dues and subscriptions		10			-
Interest expenses		-			194
License and permits		-			300
Loss on disposal of computers		327			-
Postage		196			165
Professional fees		377			3,314
Repairs		150			110
Supplies		731			473
Telephone and utilities		212			392
Travellings		-			240
Total operating expenses		10,206			8,723
Loss before income taxes		(5,407	)		(1,503	)
Income tax expense		-			-
Net loss	$	(5,407	)	$	(1,503	)

Loss per common share - basic and diluted	$	0.00	$	0.00

Weighted average number of common shares outstanding
- basic and diluted		5,884,711		1,318,000

~~GOOD~~See ~~EARTH~~accompanying ~~LAND~~notes ~~SALES~~to ~~COMPANY~~the financial statements.

~~Notes~~- to3 ~~Financial~~- ~~Statements~~

~~For~~GOOD ~~the~~EARTH ~~Nine~~LAND ~~Months~~SALES ~~Ended~~COMPANY ~~September~~STATEMENTS ~~30,~~OF ~~2010~~CHANGES ~~and~~IN ~~September~~SHAREHOLDERS’ ~~30,~~DEFICIENCY ~~2009~~AND COMPREHENSIVE LOSS (IN U.S. DOLLARS) (Unaudited)

(Unaudited)

													Total
	Common stock						Additional			Accumulated			shareholders’			Comprehensive
	Number			Amount			Paid In Capital			Deficit			Deficiency			Loss

Balance as of December 31, 2010	1,318,000		$	13,180		$	(12,521	)	$	(56,947	)	$	(56,288	)

Repurchase of shares and immediately cancelled	(1,118,000	)		(11,180	)		(373,820	)		-			(385,000	)

New issue of shares	19,800,000			198,000			187,000			-			385,000

Contribution of shareholder’s loans into equity	-			-			55,493			-			55,493

Net loss	-			-			-			(5,407	)		(5,407	)		(5,407	)

Comprehensive loss															$	(5,407	)

Balance as of March 31, 2011	20,000,000			200,000		$	(143,848	)	$	(62,354	)	$	(6,202	)

~~NOTE~~See Aaccompanying –notes ~~ORGANIZATION~~to ~~AND~~financial ~~NATURE OF BUSINESS~~statements.

~~The~~- ~~Company~~4 ~~was incorporated November 3, 2004 in the State of Florida. The Company is in the business of real estate sales.~~ -

~~NOTE~~GOOD BEARTH –LAND ~~SIGNIFICANT~~SALES ~~ACCOUNTING~~COMPANY ~~POLICIES~~STATEMENTS OF CASH FLOWS (IN U.S. DOLLARS)

Basis for Presentation

	For the three months ended
	March 31,
	2011		2010
	(Unaudited)		(Unaudited)
Cash flows from operating activities :
Net loss	(5,407	)	(1,503	)
Adjustments to reconcile net loss to net cash used in operating activities :
Depreciation	-		118
Loss on disposal of computers	327		-
Change in operating assets and liabilities:
Accrued expenses	2,352		(200	)
Credit card payable	-		323
Net cash used in operating activities	(2,728	)	(1,262	)

Cash flows from financing activities :
Increase / (decrease) in shareholder’s loans	2,377		(158	)
Net cash provided by / (used in) financing activities	2,377		(158	)

Cash flows from investing activities :
Repurchase of shares	(385,000	)	-
New issue of shares	385,000		-
Net cash from investing activities	-		-

Net decrease in cash and cash equivalents	(351	)	(1,420	)
Cash and cash equivalents at beginning of period	351		1,462
Cash and cash equivalents at end of period	-		42

InSee ~~the~~accompanying ~~opinion~~notes ofto management, all adjustments consisting of normal recurring adjustments necessary for a fair statement of (a) the result of operations for the nine month periods ended September 30, 2010 and September 30, 2009; (b) the financial ~~position at September 30, 2010, and (c) cash flows for the nine month periods ended September 30, 2010 and September 30, 2009 have been made~~statements.

~~The~~- ~~Company~~5 prepares its financial statements in conformity with generally accepted accounting principles in the United States of America. These principals require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management believes that these estimates are reasonable and have been discussed with the Board of Directors; however, actual results could differ from those estimates.-

~~The~~GOOD ~~financial~~EARTH ~~statement~~LAND ~~and~~SALES ~~notes~~COMPANY ~~are~~Notes ~~presented~~to asFinancial ~~permitted~~Statements by(Unaudited) ~~Form~~(Stated ~~10-Q. Accordingly, certain information and note disclosures normally included~~ in ~~the~~US financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted. The accompanying unaudited financial statements should be read in conjunction with the financial statements for the years ended December 31, 2009 and 2008 and notes thereto in the Company’s annual report on Form 10-K for the year ended December 31, 2009, filed with the Securities and Exchange Commission. Operating results for the periods ended September 30, 2010 and September 30, 2009 are not necessarily indicative of the results that may be expected for the entire year.Dollars)

Cash and Cash Equivalents

(1)	ORGANIZATION AND NATURE OF BUSINESS

	The Company was incorporated on November 3, 2004 in the State of Florida. The Company is in the business of real estate sales.

(2)	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

~~For~~(a) ~~purposes~~Basis of presentation The accompanying financial statements (unaudited) of Good Earth Land Sales Company have been prepared in accordance with accounting principles generally accepted in the ~~statement~~United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X and therefore do not include all of the information and footnotes required by generally accepted accounting principles for complete annual financial statements. In the opinion of the Company’s management, the financial statements present fairly the financial position of the Company as of March 31, 2011 and December 31, 2010, the results of operations of the Company for the three months ended March 31, 2011 and 2010, changes in shareholders’ deficiency and comprehensive loss of the Company for the three months ended March 31, 2011, and cash flows, of the Company ~~considers~~for ~~all~~the ~~short-term~~three ~~securities~~months ended March 31, 2011 and 2010. The adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. The financial statements (unaudited) and notes included in this report should be read in conjunction with the audited financial statements and notes for the year ended December 31, 2010. The results of operations for the three months ended March 31, 2011, are not necessarily indicative of the results to be expected for the full year ending December 31, 2011. (b) Going concern and management plan As of March 31, 2011, the Company had total shareholders’ deficiency of $6,202. The Company also suffered a ~~maturity~~loss of $5,407 for the three months ended March 31, 2011 and $1,503 for the three months ended March 31, 2010. The accompanying unaudited financial statements have been prepared assuming that the Company will continue as a going concern which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. However, the Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company's plan of operations, even if successful, may not result in cash flow sufficient to finance and expand its business. These factors raise substantial doubt about the Company's ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on improving the Company's profitability and cash flow and securing additional financing, such as subsequent offerings of its common stocks or ~~less~~debit financing. While the Company believes in the viability of its strategy to increase revenues and in its ability to raise additional funds, and believes that the actions presently being taken by the Company provide the opportunity for it to continue as a going concern, there can be ~~cash~~no ~~equivalents~~assurances to that effect. These financial statements do not include any adjustments related to the recoverability and classification of asset amounts or the amounts and classification of liabilities that might be necessary if the Company is unable to continue as a going concern. (c) Use of estimates The preparation of the financial statements in conformity with U.S. GAAP requires management of the Company to make a number of estimates and assumptions relating to the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the periods presented. Management believes that these estimates are reasonable; however, actual results could differ from those estimates. The Company bases its estimates on historical experience and various other factors believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources.

~~Fixed~~- ~~Assets~~6 -

~~Property~~GOOD ~~and~~EARTH ~~equipment~~LAND ~~are~~SALES ~~stated~~COMPANY atNotes ~~cost.~~to ~~Expenditures~~Financial ~~for~~Statements ~~major~~(Unaudited) ~~renewals~~(Stated ~~and~~in ~~betterments~~US ~~that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.~~Dollars)

~~Use~~(d) Cash and cash equivalents For purposes of ~~Estimates~~the statements of cash flows, the Company considers all short-term securities with a maturity of three months or less to be cash equivalents. (e) Fixed assets Property and equipment are recorded at cost less accumulated depreciation. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. (f) Revenue recognition The Company generates revenue through commissions received on sales of real estate. The Company provides these services and bills for them when the sales transaction has been completed, and the revenue is recognized when the sale is completed. The Company also generates revenue through leasing activities and the revenue is recognized in its entirety when the lease has been executed. (g) Income taxes The Company accounts for income taxes under FASB ASC Topic 740 "Income Taxes". Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be effective when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operation in the period that includes the enactment date. The Company adopted FASB ASC Topic 740, "Income Taxes", which prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken in the tax return. This interpretation also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods and income tax disclosures. (h) Accounting pronouncements The Financial Accounting Standards Board and other entities issued new or modifications to, or interpretations, of, existing accounting guidance during the reporting period. The Company has carefully considered the new pronouncements that altered generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the Company’s reported financial position or operations in the near term.

~~The~~- ~~preparation~~7 of financial statements in conformity with generally accepted accounting principles requires the corporation to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.-

~~Revenue~~GOOD ~~Recognition~~EARTH LAND SALES COMPANY Notes to Financial Statements (Unaudited) (Stated in US Dollars)

~~The~~Recently ~~Company~~issued ~~generates~~accounting pronouncements revenue through commissions received on sales of real estate. It also generates revenue by consulting commercial developers in acquiring land for commercial use, leasing and managing the developed projects. The Company provides these services and bills for them when the sale transaction or consulting services have been completed. The Company recognizes its revenue when the sale or consulting services have been completed.

6The Company has reviewed accounting pronouncements and interpretations thereof that have effective dates during the periods reported and in future periods. The management believes that the following impending standards may have an impact on our future filings. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

~~GOOD~~In ~~EARTH~~January ~~LAND~~2010, ~~SALES~~the ~~COMPANY~~FASB issued ASU 2010-06, “Improving Disclosures about Fair Value measurements,” which amends ASC 820, “Fair Value Measures and Disclosures”. ASU 2010-06 requires disclosure of transfers into and out of Level 1 and Level 2 fair value measurements, and also requires more detailed disclosure about the activity within Level 3 fair value measurements. The changes to the ASC as a result of this update are effective for annual and interim reporting periods beginning after December 15, 2009, except for requirements related to Level 3 disclosures, which are effective for annual and interim reporting periods beginning after December 15, 2010. This guidance requires new disclosures only, and had no impact on the Company’s financial statements.

~~Notes~~In February 2010, the FASB issued ASU 2010-09, “Subsequent Events (Topic 855)”. This update provides amendments to Subtopic ~~Financial~~855-10-50-4 ~~Statements~~and related guidance within U.S. GAAP to clarify that an SEC registrant is not required to disclose the date through which subsequent events have been evaluated. This change alleviates potential conflicts between Subtopic 855-10 and the SEC’s requirements. The Company has adopted this standard and it had no impact on its financial statements.

~~For~~Other accounting standards that have been issued or proposed by the ~~Nine~~FASB ~~Months~~or ~~Ended~~other ~~September~~standards-setting ~~30,~~bodies ~~2010~~that ~~and~~do not ~~September~~require ~~30,~~adoption ~~2009~~until a future date are not expected to have a material impact on the Company’s financial statements upon adoption.

(~~Unaudited~~3) COMPUTERS, NET The following is a summary of computers, at cost, less accumulated depreciation:

NOTE B – SIGNIFICANT ACCOUNTING POLICIES - (Continued)

		As of
		March 31,		December 31,
		2011		2010
		(Unaudited)
Computers	$	-	$	3,730
Less: Accumulated Depreciation		-		(3,403	)
	$	-	$	327

Income Taxes

	Depreciation expenses for the three months ended March, 2011 and 2010 were $Nil and $118 respectively.

(4)	SHAREHOLDER’S LOANS

	Shareholder’s loans represent the amounts advanced by the former-controlling shareholder, Ms. Petie Maguire to the Company to fund various working capital needs. The loans due to Ms. Petie Maguire were waived and contributed into equity before the closing of the Securities Purchase Agreement (as defined below) and the Repurchase Agreement (as defined below) which have been disclosed and included in the Company’s previous filings.

~~The~~- ~~Company~~8 had previously elected to be taxed under the provisions of Subchapter S of the Internal Revenue Code. Under those provisions, the Company does not pay federal income taxes on its taxable income and is not allowed a net operating loss carryover or carryback as a deduction. Instead, the stockholders are liable for individual federal income taxes on their respective shares of the Company's taxable income and include their respective shares of the Company's net operating losses in their individual income tax returns. In 2006, the Company elected to be taxed under Subchapter C of the Internal Revenue Code. Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes, if and when applicable, related primarily to differences between the bases of certain assets and liabilities for financial and tax reporting. Any deferred taxes would represent the future tax return consequences of those differences, which will either be taxable when the assets and liabilities are recovered or settled.-

~~Going~~GOOD ~~Concern~~EARTH LAND SALES COMPANY Notes to Financial Statements (Unaudited) (Stated in US Dollars)

The accompanying unaudited financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which assumes the realization of assets and satisfaction of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern.



(5)	COMMON STOCK

	On March 3, 2011, the Company entered into a securities purchase agreement (the “Securities Purchase Agreement”) with Tresor Jewellery Group Limited, a BVI company (“Tresor”), pursuant to which the Company agreed to sell an aggregate of 19,800,000 shares of Common Stock to Tresor for an aggregate purchase price of $385,000. In connection with the Securities Purchase Agreement, the Company entered into a repurchase agreement (the “Repurchase Agreement”) on March 10, 2011, pursuant to which the Company purchased and immediately cancelled 1,118,000 shares of Common Stock from Ms. Petie Maguire, for a purchase price of $385,000, net of any outstanding liabilities of the Company as of the closing. As a result, the Company and Tresor consummated the sale of 19,800,000 shares of Common Stock on the same date.

	As a result of the closing of the Securities Purchase Agreement and the Repurchase Agreement, Tresor holds 99% of the Company’s outstanding capital stock resulting in a change in control of the Company.

	As of March 31, 2011 and 2010, the Company had 20,000,000 and 1,318,000 shares issued and outstanding, respectively.

(6)	LOSS PER COMMON SHARE

	The following data show the amounts used in computing loss per share and the weighted average number of shares for the three months ended March 31, 2011 and 2010.

As of September 30, 2010, the Company has $1,294 of cash with which to satisfy any future cash requirements. The Company depends upon capital to be derived from future financing activities such as subsequent offerings of its common stock or debt financing in order to operate and grow the business. There can be no assurance that the Company will be successful in raising such capital. The key factors that are not within the Company's control and that may have a direct bearing on operating results include, but are not limited to, acceptance of the Company's business plan, the ability to raise capital in the future and the ability to hire key employees to provide services. There may be other risks and circumstances that management may be unable to predict.

		For the Three Months Ended
		March 31,
		2011			2010
Numerator
Net loss	$	(5,407	)	$	(1,503	)
Denominator
Weighted average number of common shares outstanding used in loss per share during the period		5,884,711			1,318,000
Loss per share - basic and diluted		(0.00	)		(0.00	)

~~The~~- ~~financial~~9 statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.-

~~Subsequent~~ITEM ~~Events~~2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

~~These~~Note ~~interim~~Regarding ~~financial~~Forward ~~statements~~Looking ~~were~~Statements ~~approved by management and were issued on November 8, 2010. Subsequent events have been evaluated through this date.~~

OnThis ~~October~~quarterly 28report on Form 10-Q contains certain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, ~~2010~~as amended, and Section 21E of the ~~Company~~Securities ~~was~~Exchange ~~cleared~~Act byof ~~FINRA~~1934, as ~~for~~amended, anwhich ~~unpriced~~are ~~quotation~~intended onto be covered by the ~~OTC~~safe ~~Bulletin~~harbors created thereby. To the extent that such statements are not recitations of historical fact, such statements constitute forward-looking statements which, by definition, involve risks and ~~Pinks~~uncertainties. ~~The~~In ~~trading~~particular, ~~symbol~~statements isunder ~~GDEH~~the Section of Management's Discussion and Analysis of Financial Condition and Results of Operations contain forward-looking statements.

~~NOTE~~The Cfollowing –are ~~SHAREHOLDER~~factors ~~LOANS~~that could cause actual results or events to differ materially from those anticipated include but are not limited to: general economic, financial and business conditions; changes in and compliance with governmental regulations; changes in tax laws; our ability to operate as a going concern; our ability to enter into one or more lines of business; changes in the lines of business we may enter into in the future; our ability to execute on one or more lines of business; our ability to raise capital in the future; the competitive landscape in any line of business we may pursue in the future; and the costs and effects of legal proceedings.

~~Shareholder~~This ~~loans~~quarterly ~~consist~~report ofcontains ~~amounts~~forward-looking ~~advanced~~statements that involve risks and uncertainties. We use words such as “anticipates,” “believes,” “plans,” “expects,” “future,” “intends,” and similar expressions to ~~the~~identify these ~~Company~~forward-looking statements, and they include our future business plans and prospects; our ability to ~~fund~~continue ~~various~~as ~~working~~a ~~capital~~going ~~needs~~concern and our ability to engage in any type of business in the future. ~~These~~Prospective ~~amounts~~investors ~~are~~should ~~non~~not place undue reliance on these forward-~~interest~~looking ~~bearing~~statements, ~~and~~which ~~payable~~apply ononly ~~demand~~as ~~subsequent~~of tothe date ~~January~~of 1this quarterly report. Our actual results could differ materially from those anticipated in these forward-looking statements for many reasons, including ~~2012~~the risks faced by us.

~~NOTE~~Use Dof –Terms ~~EARNINGS PER COMMON SHARE~~

~~Basic~~Except as otherwise indicated by the context and ~~fully~~for ~~diluted~~the purposes ~~Earnings~~of this report only, references in this report to (~~loss~~i) ~~per~~“the ~~common~~Company,” “we,” ~~share~~“us,” ofor $“our” are to Good Earth Land Sales Company, a Florida corporation; (~~0.01~~ii) ~~and~~“Exchange ~~$0.00~~Act” ~~were~~are ~~calculated~~to ~~for~~ the ~~periods~~Securities ~~ended~~Exchange ~~September~~Act 30of 1934, ~~2010~~as amended; ~~and~~(iii) ~~2009~~“SEC” ~~respectively~~are ~~based~~to onthe ~~their~~Securities ~~respective~~and ~~net~~Exchange ~~income~~Commission; (~~loss~~iv) “Securities ~~numerator~~Act” ~~divided~~are byto athe ~~denominator~~Securities Act of 11933,~~318,000~~ ~~shares~~as ofamended; ~~outstanding~~and ~~common~~(v) ~~stock~~“U.S. dollars,” ~~the~~“dollars” ~~average~~and ~~number~~“$” ofare ~~shares~~to ~~issued~~the ~~during~~legal currency of the ~~periods~~United States.

7Overview of Our Business

~~GOOD~~We ~~EARTH~~are ~~LAND~~considered ~~SALES~~a ~~COMPANY~~shell company with no assets and/or capital and no material operations or income. We have no specific business plan or purpose over the next twelve months other than to acquire an operating business or assets of a company or companies, in one or both of the following sectors: design, manufacturing and distribution of high-end jewellery in Asia (“Jewellery Products”) and provision of member-only luxury goods and/or services, including but not limited to, high-end destinations vacationing services, to the Chinese high-net-worth clients of the affiliates of Tresor controlled by Mr. Chu Pan Ou, our Chief Executive Officer, President and Treasurer (“Mr. Ou”) (“Lifestyle Management Services”).

~~Notes~~On March 3, 2011, we entered into a securities purchase agreement (the “Purchase Agreement”) with Tresor Jewellery Group Limited, a British Virgin Islands company (“Tresor”) pursuant to ~~Financial~~which, ~~Statements~~we sold an aggregate of 19,800,000 shares of our Common Stock to Tresor for an aggregate purchase price of $385,000. The transaction contemplated by the Purchase Agreement closed on March 10, 2011. In connection with execution of the Purchase Agreement, there were changes to our management. See our Current Report on Form 8-K filed with the SEC on March 3, 2011 for more information.

~~For~~On March 10, 2011, we entered into and consummated the transactions ~~Nine~~contemplated ~~Months~~by ~~Ended~~a ~~September~~repurchase 30agreement (the “Repurchase Agreement”) with Ms. Petie Maguire, ~~2010~~our then President, Chief Executive Officer and ~~September~~sole director, 30pursuant to which we re-purchased 1,118,000 ~~2009~~shares of common stock held by Ms. Maguire for an aggregate purchase price of $385,000, net any of our outstanding liabilities as of the closing. The consummation of the transactions contemplated by the Repurchase Agreement was a condition to the closing of the transactions contemplated by the Purchase Agreement. See our Current Report on Form 8-K filed with the SEC on March 16, 2011 for more information.

~~(Unaudited)~~- 10 -

~~NOTE~~As Ea –result ~~ACCOUNTING~~of ~~PRONOUNCEMENTS~~the closing of the transactions contemplated under the Purchase Agreement and the Repurchase Agreement, Tresor holds 99% of our outstanding capital stock resulting in a change of control of our company.

~~The~~Our ~~Financial~~ongoing ~~Accounting~~expenses, ~~Standards~~including ~~Board~~the ~~and~~costs ~~other~~associated ~~entities~~with ~~issued~~the preparation ~~new~~and orfiling ~~modifications~~of tothis report, orhave ~~interpretations~~been ~~of,~~paid ~~existing~~for ~~accounting~~by ~~guidance~~advances ~~during~~from Tresor. ~~the~~It ~~current~~is ~~and~~anticipated ~~recent~~that ~~periods~~we will require nominal capital to maintain our corporate viability. ~~The~~Additional ~~company~~necessary ~~has~~funds ~~carefully~~will ~~considered~~most ~~the~~likely ~~new~~be ~~pronouncements~~provided ~~that~~by our ~~altered~~shareholder(s) ~~generally~~before ~~accepted~~we ~~accounting~~obtain ~~principles~~significant ~~and~~outside ~~does~~financing ~~not~~to ~~believe~~execute ~~that~~our business ~~any~~plans, ~~new~~although orthere ~~modified~~is ~~principles~~no agreement related to future advancement of funds and there is no assurance such funds will ~~have~~be aavailable. ~~material~~Unless ~~impact~~we onare ~~the~~able to ~~company’s~~facilitate ~~reported~~an ~~financial~~acquisition ~~position~~of or ~~operations~~merger with an operating business in one or both of the ~~near~~sectors ~~term~~of Jewellery Products and Lifestyle Management Services, there is substantial uncertainty with our ability to continue as a going concern.

~~Recently~~Results ~~Issued~~of ~~Accounting~~Operations ~~Pronouncements~~

WeThere ~~have~~is ~~reviewed~~limited ~~accounting~~historical ~~pronouncements~~financial ~~and~~information ~~interpretations~~about ~~thereof~~us ~~that~~upon which ~~have~~to ~~effectiveness~~base ~~dates~~an ~~during~~evaluation ~~the~~of ~~periods~~our ~~reported~~performance ~~and~~as inan ~~future~~operating ~~periods~~corporation. We ~~believe that the following impending standards may~~ have annot ~~impact~~generated ~~on our future filings. The applicability of~~ any ~~standard~~profits ~~is subject to the formal review of our financial management~~ and ~~certain~~have ~~standards~~generated ~~are~~small ~~under consideration~~losses.

InFor ~~August 2010,~~ the ~~FASB~~three ~~issued~~months ~~Accounting~~ended ~~Standards~~March ~~Update~~31, ~~(“ASU”)~~2011, ~~No.~~we ~~2010-22—Accounting~~had ~~for~~revenues ~~Various~~of $4,799 ~~Topics—Technical~~and ~~Corrections~~a tonet ~~SEC~~loss ~~Paragraphs — The objective~~ of ~~this~~$5,407, ~~Update~~as iscompared to ~~amend~~revenues ~~various~~of ~~SEC~~$7,220 ~~paragraphs based on external comments received~~ and ~~the~~a ~~issuance~~net loss of ~~SAB 112~~$1,503 ~~which~~for ~~amends~~the orsame ~~rescinds~~period ~~portions~~in ~~of certain SAB topics~~2010. The ~~adoption~~decrease ofin ~~ASU~~revenues ~~No.~~was attributable ~~2010-22~~to ~~will~~the ~~not~~ceased ~~have~~operations aof ~~material~~real ~~impact~~estate ~~on our financial statements~~sales.

InLiquidity ~~August~~and ~~2010,~~Capital ~~the~~Resources FASB issued Accounting Standards Update (“ASU”) No. 2010-23—Health Care Entities (Topic 954) —Measuring Charity Care for Disclosure, a consensus of the FASB Emerging Issues Task Force. The objective of this Update is to reduce the diversity in practice regarding the measurement basis used in the disclosure of charity care. The adoption of ASU No. 2010-23 will not have a material impact on our financial statements.

InWe ~~August~~had ~~2010,~~$0 ~~the~~cash ~~FASB~~at ~~issued~~March ~~Accounting~~31, ~~Standards~~2011 ~~Update~~compared ~~(“ASU”)~~to ~~No.~~$42 ~~2010-24—Health~~at ~~Care~~March ~~Entities(Topic~~31, 2010. ~~954)~~The —cash ~~Presentation~~utilized ofby ~~Insurance~~operating ~~Claims~~activities ~~and~~during ~~Related Insurance Recoveries, a consensus of~~ the ~~FASB~~period ~~Emerging~~ended ~~Issues~~March 31, ~~Task~~2011 ~~Force.~~was ~~The~~$2,728 ~~objective~~as ofcompared ~~this Update is~~ to ~~address~~$1,262 ~~current~~during ~~diversity in practice related to~~ the ~~accounting~~period byended ~~health~~March ~~care~~31, 2010. ~~entities~~As ~~for~~of ~~medical~~December ~~malpractice~~31, ~~claims~~2010, ~~and~~we ~~similar~~had ~~liabilities~~$351 ~~and their related anticipated insurance recoveries~~cash. ~~The~~ ~~adoption~~Operating ofexpense ~~ASU~~were ~~No.~~$10,206 at ~~2010-24~~March ~~will~~31, ~~not~~2011 ~~have~~compared ato ~~material~~$8,723 ~~impact~~at onMarch ~~our~~31, ~~financial statements~~2010.

InFollowing ~~September~~the ~~2010,~~closing of the ~~FASB~~transactions ~~issued~~contemplated ~~Accounting~~under the ~~Standards~~Purchase ~~Update~~Agreement, ~~(“ASU”)~~we Noceased our real estate sales business. ~~2010-25—Plan~~Feasibility studies ~~Accounting-Defined~~and ~~Contribution~~business ~~Plans~~planning ~~(Topic~~are ~~962)~~in —process ~~Reporting~~and ~~Loans~~we toanticipate ~~Participants~~that bywe ~~Defined~~may identify ~~Contribution~~the ~~Pension~~means ~~Plans.~~for ~~The~~us ~~objective~~to synergize with the current operations of the affiliates ~~amendments~~of inTresor ~~this~~controlled ~~Update~~by isMr. Ou to ~~clarify~~enter ~~how~~into ~~loans~~either tothe ~~participants~~more ~~should~~mature sector beof ~~classified~~Jewellery ~~and~~Products, ~~measured~~or bythe ~~defined~~still ~~contribution~~emerging ~~pension~~market ~~benefits~~of ~~plans. The~~Lifestyle Management ~~adoption~~Services, or both of ~~ASU~~the Noabove. ~~2010-25~~To ~~will~~better ~~not~~reflect ~~have~~our afuture operations, ~~material~~we ~~impact~~are onin the process, subject to filings and approval, of changing our ~~financial~~corporate ~~statements~~name from “Good Earth Land Sales Company” to “Tresor Corporation”.

InOur ~~October~~future ~~2010,~~financial success will be dependent on the ~~FASB~~success in ~~issued~~the ~~Accounting~~execution ~~Standards~~of ~~Update~~our ~~(“ASU”)~~business Noplans. ~~2010-26—Financial~~Such ~~Services-Insurance~~execution ~~(Topic~~may ~~944)~~take —years ~~Accounting~~to complete ~~for~~and ~~Costs~~future ~~Associated~~cash ~~with~~flows, ~~Acquiring~~if orany, ~~Renewing~~are ~~Insurance~~impossible ~~Contracts.~~to predict at this time. The ~~objective~~success of ~~this~~any ~~Update~~of our future business plans is tolargely ~~address~~dependent ~~diversity~~on infactors beyond ~~practice~~our ~~regarding~~control, such as the ~~interpretation~~availability of ~~which~~sufficient ~~costs~~outside ~~relating to~~ financing, the ~~acquisition~~size of ~~new~~the orhigh-net-worth ~~renewal~~class ~~insurance~~in ~~contracts~~Asia ~~qualify~~as ~~for~~well ~~deferral.~~as ~~The~~in ~~adoption~~China, the number of available ~~ASU~~new ~~No.~~clients ~~2010-26~~and ~~will~~the ~~not~~supply ~~have~~of araw ~~material~~materials ~~impact~~for onthe ~~our~~manufacturing ~~financial~~of high-end ~~statements~~jewellery.

8We plan to execute our business plan by acquisitions of or merging with one or more companies in the sectors of Jewellery Products in Asia and/or Lifestyle Management Services in China starting from early 2012. Under either business plan we may pursue, we anticipate we will offer products and/or services in industries that not mature in certain areas in Asia, including China and there is no guarantee that we will be able to obtain clients who have interest in our products and/or services. Our business is subject to risks inherent in starting a new company with limited capital resources, possible delays in the generation of revenues and possible cost overruns due to price and cost increases in supplies and products and/or services. In addition, we must obtain additional capital before we will be able to hire a management team. We anticipate we may need to buy equipment in connection with the execution of our business plans. We do not know the extent of the equipment need until we have located clients for our products. We recognize that additional capital will be required to execute our business plan. We will need to obtain equity and/or debt financing to provide the additional capital. If financing is not available on satisfactory terms, or at all, we may be unable to execute our business plan. Equity financing, if available, would result in dilution of existing shareholders. In the event we are not able to complete sufficient investment, we believe we would need to seek alternative methods to fund our business plans. Such methods may include a business combination through acquisition, merger, joint venture or strategic alliance which would not require substantial cash investments. As a result, we anticipate that our business model may not be the same in 2012 as in 2011 and we may incur additional operating expenses. In addition, we will incur fees and expenses incident to our reporting and compliance obligations as a public company.

~~Item~~- 2.11 ~~Management’s Discussion and Analysis of Financial Condition and Results of Operations.~~-

WeThe ~~are~~total anamount ~~operating~~of ~~company~~funds ~~that~~necessary iswill ~~seeking~~vary todepending ~~execute~~on whether ~~its~~we ~~business~~elect ~~plan~~ to ~~increase~~enter ~~its~~into ~~operations.~~one Weor ~~have an operating history and have generated revenues from our activities that have produced~~ both ~~net incomes and losses. As Good Earth Land Sales Company is considered to be in the early stages~~ of ~~business and there is no reasonable likelihood that increased revenues can be derived from our business in~~ the ~~foreseeable~~above ~~future, we consider that our operations will require us to retain management personnel that can lead Good Earth in the execution of its~~ business ~~plan~~sectors.

~~Our~~A ~~Board~~lack of ~~Directors~~funds ~~believes~~could ~~that~~result ~~we can sustain operations~~ in ~~our~~severe ~~current~~consequences ~~mode indefinitely however there is substantial doubt that we can implement our business plan over the next twelve months unless we obtain additional capital~~ to ~~pay for our costs of operations. This is because we have not generated sufficient profits to cover the execution of our business plan. Accordingly~~us, including weamong ~~must raise cash from sources other than our operations. Our only other source for cash at this time is investment by~~ others ~~in Good Earth. We must raise cash to implement our business plan.~~:

Atfailure ~~September~~to ~~30,~~make ~~2010,~~timely wefilings ~~had~~with ~~working capital of ($2,994). With~~ the ~~commitment~~SEC ofas ~~our~~required ~~officers~~by ~~and directors to advance us funds during~~ the ~~next twelve months~~Exchange Act, wewhich domay ~~not~~also ~~believe~~result ~~that~~in wesuspension ~~will be faced with a working capital deficiency by the end~~ of ~~the~~trading ~~next~~or ~~twelve~~quotation ~~months.~~in ~~Our future financial success will be dependent on the success of~~ our ~~executing~~stock and ~~our~~could ~~business~~result ~~plan.~~in ~~Such~~fines ~~execution may take years to complete~~ and ~~future~~penalties ~~cash flows, if any, are impossible~~ to ~~predict at this time. The realization value from any execution of our business plan which may be done by~~ us isunder ~~largely dependent on factors beyond our control such as~~ the ~~market~~Exchange ~~for our leasing services, the number of available new clients, the availability of property to develop, and stable financial markets for financing property development.~~Act;
Weinability ~~recognize that additional capital will be required during the next twelve months for the company~~ to ~~execute~~enter ~~its~~into ~~business~~new ~~plan. Should we be unable to raise additional capital from other sources, our directors and officers have committed to advance the company funds to enable Good Earth to begin executing its~~ business plan over the coming year. We have no arrangement in writing with our Board of Directors regarding such commitments for funding. Our Directors have committed to advance the company up to Fifty Thousand Dollars and NO/100 ($50,000.00) on an interest free basis. In the event funding is received through private sources after such loans are made, the loans made by our Directors will begin to be repaid.lines;
Wecurtailing ~~have~~or noeliminating ~~equipment~~our toability ~~sell~~ to ~~generate~~locate ~~additional~~and ~~liquidity.~~perform Wesuitable analysis ~~are going to buy equipment during the next twelve months. We do not know the extent~~ of ~~the~~potential ~~equipment~~acquisitions; ~~need until we have located additional customers for our services.~~ or
~~Operating~~inability ~~History;~~to ~~Need~~complete ~~for~~a ~~Additional~~desirable ~~Capital~~acquisition due to a lack of funds to pay expenses.

~~There~~Critical isAccounting ~~limited~~Policies historical financial information about us upon which to base an evaluation of our performance as an operating corporation. We have not generated any significant profits and have generated small losses. It is this inconsistency that makes an evaluation of our performance difficult.

~~Further,~~Our wediscussion ~~offer~~and ~~services~~analysis inof anour ~~industry~~financial ~~that~~condition ~~is highly dependent on available capital~~ and results ~~there~~of isoperations, noincluding ~~guarantee~~the ~~that~~discussion weof ~~will~~our beliquidity ~~able~~and tocapital resources, ~~obtain clients who can finance their developments. We~~ are ~~also~~based ~~not~~upon ~~sure~~our ~~that~~financial westatements, ~~will~~which behave ~~able~~been toprepared ~~obtain~~in accordance ~~financing~~with ~~for~~accounting ~~projects~~principles ~~that~~generally weaccepted ~~will~~in ~~develop~~the ~~through~~United ~~our own efforts~~States. The Wepreparation ~~cannot~~of ~~guarantee~~these wefinancial ~~will~~statements berequires ~~successful~~us into ~~our~~make ~~activities.~~estimates ~~Our~~and judgments ~~business~~that isaffect ~~subject to risks inherent in~~ the ~~establishment~~reported amounts of ~~growing~~assets, ~~a business enterprise~~liabilities, ~~including~~revenues ~~limited capital resources~~and expenses, ~~possible~~and ~~delays~~related indisclosure ~~the generation~~ of ~~revenues~~contingent ~~from~~assets ~~expending additional capital,~~ and ~~possible~~liabilities. ~~cost~~On ~~overruns~~an ongoing ~~due~~basis, tomanagement ~~price~~re-evaluates ~~and~~its ~~cost~~estimates ~~increases in supplies~~ and ~~services~~judgments.

ToThe ~~become~~going ~~profitable~~concern ~~and~~basis ~~competitive,~~of presentation assumes we ~~must~~will continue ~~invest~~in ~~additional~~operation ~~capital~~throughout inthe ~~our~~next ~~business~~fiscal ~~before~~year weand ~~start~~into ~~hiring~~the aforeseeable future ~~management~~and ~~team.~~will Webe ~~must~~able ~~obtain~~to ~~equity~~realize orour ~~debt~~assets ~~financing~~and todischarge ~~provide~~our liabilities and commitments in the ~~capital~~normal ~~required~~course toof ~~fully~~business. ~~implement~~Our ~~our~~intended business ~~plan.~~activities are Wedependent ~~have~~upon noour ~~assurance~~ability ~~that~~to obtain financing ~~will~~in bethe ~~available~~form toof usdebt onand/or equity ~~acceptable~~and ~~terms.~~ultimately Ifto ~~financing~~generate isfuture ~~not~~profitable ~~available~~operational onactivity. ~~satisfactory~~We ~~terms,~~may look weto ~~may~~secure beadditional ~~unable~~funds tothrough ~~execute~~future ~~our~~debt ~~business~~or ~~plan~~equity financings. ~~Even~~Such financings ifmay ~~available,~~not ~~equity~~be ~~financing~~available ~~would~~or ~~result~~may innot ~~dilution~~be toavailable ~~existing~~on ~~shareholders.~~reasonable terms.

~~The~~Significant ~~execution~~Employees of our business plan is expected to take up to one (1) year after we have secured funds. The total amount of funds necessary will vary depending on whether the Board of Directors chooses to have Good Earth enter real estate development immediately or whether they choose to concentrate the initial efforts of the Company in leasing services. As of the date of this filing there have been no commitments for capital expenditures other than those made in the course of ordinary business, such as for office equipment and furniture. Unlike many businesses where capital expenditures can be quantified immediately, real estate development is more complex and difficult. Until a client makes a specific agreement and has executed contracts, capital expenditures remain unknown. Good Earth will be concentrating its efforts on clients that will be developing properties and will supply their own capital. Good Earth will not be developing its own properties until sometime in the long-term future after it has the capital to fund development. Therefore, Good Earth does not have the ability to provide any estimated costs that may be expended by a client regarding their development of a property.

9We have one significant employee, our President and the sole member of our Board of Directors, Mr. Ou. Mr. Ou will be paid as an employee by us when there is sufficient revenue and income to support such payments as determined by the Board of Directors.

~~Good~~Competitive ~~Earth~~Factors has determined that, if it chooses to purchase land and develop property for the Company, it will target land that will accommodate buildings in the 2,000 to 5,000 square foot size. This will allow the Company to develop buildings to be leased by professionals such as attorneys, accounts and physicians. Financing for this size property is more readily available and leased space in these types of buildings in the Tampa Bay area is in high demand. By choosing this size building, it is estimated that the cost of land and development will range from $800,000 to $2,000,000. The Company is targeting a long-term approach to this development. Our long-term period is 5-7 years.

~~Management~~The ~~has~~Jewellery ~~chosen~~Products tosector ~~raise~~in ~~capital~~Asia ~~through~~is ~~private~~highly ~~investment~~fragmented orand the ~~debt.~~Lifestyle InManagement ~~the~~Services ~~event~~sector ~~Good~~in ~~Earth~~China is ~~not~~just emerging. If we are able to ~~complete~~enter ~~sufficient~~into ~~investment~~either toor ~~finance~~both ~~the~~of these business ~~plan~~lines, ~~management~~we ~~believes it~~ will ~~need~~be tocompeting with ~~seek~~many ~~alternative~~other ~~methods~~international ofcompanies ~~executing~~seeking ~~its~~to ~~business~~enter ~~plan.~~into ~~This~~these ~~strategy~~sectors ~~would~~in Asia ~~include~~and aChina. ~~business~~We ~~combination~~will ofbe ~~some~~among ~~type.~~the Itsmall ~~may~~participants bein anthese ~~acquisition~~sectors. orWe will ~~merger~~compete orwith other ~~type~~companies ofwith ~~business~~established ~~combination~~brands. ~~such~~While aswe abelieve there ~~joint~~is ~~venture~~a orreadily ~~strategic~~available ~~alliance.~~market ~~Management~~for ~~believes it has~~ the ~~responsibility~~products toand/or ~~maintain~~services ~~shareholder~~that ~~value~~we ~~and~~may in tothe ~~use~~future ~~proper~~offer, ~~management~~competition ~~techniques~~will inmake ~~the~~it ~~future~~difficult to ~~accomplish~~secure ~~its goals~~clients. ~~The~~In the ~~only~~competitive ~~circumstances~~sectors ~~that~~we would ~~lead~~like to ~~the~~enter, ~~use~~we ofanticipate ~~any~~to ~~of these alternative methods would~~ be ~~that~~in ~~Good~~direct competition ~~Earth~~with ~~was~~companies ~~unable~~with togreater ~~properly~~financial ~~finance~~resources, ~~its~~more ~~activities~~experience ~~through~~and more ~~private~~employees ~~investment~~than orwe ~~debt financing~~have.

~~Liquidity~~Our ~~and~~primary ~~Capital~~method ~~Resources~~of competing will be utilizing our contacts developed by our President, Mr. Ou as well as contacts from possible new management recruits. We will rely heavily on these personal relationships with potential clients to compete.

~~Our~~Regulations cash increased to $1,294 as of September 30, 2010 compared to $377 as of September 30, 2009. The cash utilized by operating activities during the period ended September 30, 2010 was $12,941 as compared to $2,908 of cash utilized during the period ended September 30, 2009. The net loss from operations was ($11,111) compared to a net income of $2,448 for the same period in 2009. Our cash flow for the nine month period ended September 30, 2010 showed a decrease in cash of $469.

~~Results~~The Jewellery Products sector in Asia and the sale of ~~Operations~~luxury goods in connection with provision of Lifestyle Management Services in China are both subject to certain import/export duties, taxes, quality control standards and ~~Critical~~permits ~~Accounting~~requirements. ~~Policies~~We are also subject to local and ~~Estimates~~county regulations regarding our business licenses, insurance, workers compensation insurance and any other specifics required by the governing bodies of different countries. We must comply with these government laws in order to operate our business. Complying with these rules will not adversely affect our operations. We intend to comply with such requirements when we commence to execute our business plans.

~~The~~- ~~results~~12 of operations are based on preparation of financial statements in conformity with accounting principles generally accepted in the United States. The preparation of financial statements requires management to select accounting policies for critical accounting areas as well as estimates and assumptions that affect the amounts reported in the financial statements. The Company’s accounting policies are more fully described in Note B to Notes of Financial Statements found in the Company’s annual financial statements filed with Form 10-K.

~~2010~~Employees ~~Compared to 2009~~

~~Total~~We ~~revenues~~will ~~for~~continue ~~the third fiscal quarter of 2010 were $4,491 compared~~ to ~~2009~~use ~~revenue for~~ the ~~same~~services ~~period~~ of ~~$3,902~~Mr. WeOu ~~attribute~~for ~~this~~our professional ~~increase~~services to ~~increased~~clients. ~~involvement~~At ofpresent, ~~our~~we ~~president,~~have ~~Petie~~no P.employees ~~Maguire~~other than Mr. Ou.

~~Our~~Off ~~financial~~Balance ~~statements~~Sheet ~~contained~~Arrangements herein have been prepared on a Generally Accepted Accounting Principles (“GAAP”) basis. We incurred a net loss for the three month period ended September 30, 2010, of ($5,349). Operating expenses increased $5,580 during the same period.

InWe ~~summary,~~do ~~the~~not ~~Officers~~have ~~and~~any ~~Directors~~off ~~believe~~balance ~~Good~~sheet ~~Earth~~arrangements ~~must~~that ~~implement~~have ~~its~~or are ~~business~~reasonably ~~plan~~likely to ~~strengthen~~have ~~and diversify Good Earth. Officers and Directors also believe the decision to register the Company’s stock and become~~ a ~~reporting~~current ~~company~~or ~~will~~future ~~provide~~effect ~~Good~~on ~~Earth~~our ~~with~~financial condition, ~~the~~changes ~~ability~~in tofinancial ~~raise~~condition, ~~additional~~revenues ~~funds~~or ~~through~~expenses, aresults ~~private offering~~ of operations, ~~its~~liquidity ~~shares~~or ~~providing~~capital ~~equity~~expenditures ~~funding~~or ~~needed~~capital toresources ~~expedite~~that ~~its~~is material ~~commitment~~ to ~~growing~~an ~~the~~investor ~~company.~~in ~~Good~~our ~~Earth will file a Form D prior to raising any funds through a private placement~~securities.

WeITEM ~~do not foresee any circumstances or events that will have an adverse impact on our operations~~3. WeQUANTITATIVE doAND ~~anticipate~~QUALITATIVE anDISCLOSURES ~~increase~~ABOUT inMARKET ~~our business based on our current business plan and the activities of our officers and directors~~RISK. ~~Thus, we expect to satisfy our current cash requirements indefinitely. However, we will need additional cash to implement the business strategy contained in our business plan.~~

~~Trends~~ Not applicable.

WeITEM ~~remain in the pre-expansion stage~~4. WeCONTROLS ~~have~~AND ~~not generated any additional revenue to which we can attribute to our business plan and we see none in the foreseeable future~~PROCEDURES. We are unaware of any known trends, events or uncertainties that have had, or are reasonably likely to have, a material impact on our business or income, either in the long term of short term, other than as described in this section.

10(a) Evaluation of Disclosure Controls and Procedures

~~Critical~~We ~~Accounting~~conducted ~~Policies~~ an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2011. The evaluation was conducted under the supervision and with the participation of management, including our chief executive officer and treasurer. Disclosure controls and procedures mean our controls and other procedures that are designed to ensure that information required to be disclosed in the reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Disclosure controls and procedures are also designed to provide reasonable assurance that such information is accumulated and communicated to our management, including the chief executive officer and treasurer, as appropriate to allow timely decisions regarding required disclosure. Our quarterly evaluation of disclosure controls and procedures includes an evaluation of some components of our internal control over financial reporting, and internal control over financial reporting is also separately evaluated on an annual basis for purposes of providing the management report. We did not make any changes in our internal controls over financial reporting during our recent fiscal quarter.

~~Our~~The ~~discussion~~evaluation ~~and analysis~~ of our ~~financial~~disclosure ~~condition~~controls and ~~results~~procedures included ofa ~~operations,~~review ~~including~~of ~~the~~their ~~discussion~~objectives onand ~~liquidity~~design, ~~and~~our ~~capital~~implementation ~~resources~~of the controls, ~~are~~and ~~based~~the ~~upon~~effect ~~our~~of ~~financial~~the ~~statements,~~controls ~~which~~on ~~have~~the ~~been~~information ~~prepared~~generated infor ~~accordance~~use ~~with~~in this ~~accounting~~Form ~~principles~~10-Q. ~~generally~~In ~~accepted~~the incourse of the ~~United~~controls ~~States.~~evaluation, ~~The~~we ~~preparation~~sought to identify any past instances of ~~these~~data ~~financial~~errors, ~~statements~~control ~~requires~~problems, usor toacts ~~make~~of ~~estimates~~fraud and ~~judgments~~sought to confirm that ~~affect~~appropriate ~~the~~corrective ~~reported~~actions, ~~amounts~~including ofprocess ~~assets~~improvements, were ~~liabilities,~~being ~~revenues~~undertaken. ~~and~~This ~~expenses,~~evaluation ~~and~~is ~~related~~performed ~~disclosure~~on ofa ~~contingent~~quarterly ~~assets~~basis ~~and~~so ~~liabilities.~~that the Onconclusions anof ~~ongoing~~management, ~~basis~~including the chief executive officer and treasurer, ~~management~~concerning ~~re-evaluates~~the ~~its~~effectiveness ~~estimates~~of our disclosure controls and procedures ~~judgments~~can be reported in our periodic reports.

~~The~~Our ~~going~~principal ~~concern~~executive ~~basis~~officer ofand ~~presentation~~principal ~~assumes~~financial weofficer (one ~~will~~person) ~~continue~~has inreviewed ~~operation~~the ~~throughout~~effectiveness ~~the~~of ~~next~~our ~~fiscal~~"disclosure ~~year~~controls and procedures" ~~into~~(as ~~the~~defined ~~foreseeable~~in ~~future~~the ~~and~~Securities ~~will~~Exchange beAct ~~able~~of to1934 ~~realize~~Rules ~~our assets~~ 13a-14(c) and ~~discharge~~15d-14(c)) ~~our~~as ~~liabilities~~of ~~and~~the ~~commitments~~end inof the ~~normal~~period ~~course~~covered ofby ~~business.~~this ~~Our~~report ~~intended~~and ~~business~~has concluded ~~activities~~that ~~are~~the ~~dependent~~disclosure ~~upon~~controls ~~our~~and ~~ability~~procedures are not effective to ensure ~~obtain~~that ~~financing~~material ininformation ~~the~~relating ~~form~~to ofus ~~debt~~is ~~and/or~~recorded, ~~equity~~processed, summarized, and ~~ultimately~~reported toin ~~generate~~a ~~future~~timely ~~profitable~~manner. ~~operational~~There ~~activity~~were orno ~~income~~significant ~~from~~changes in ~~its~~our ~~investments.~~internal Wecontrols ~~may~~or ~~look~~in toother ~~secure~~factors ~~additional~~that ~~funds~~could ~~through~~significantly ~~future~~affect these ~~debt~~controls orsubsequent ~~equity~~to ~~financings.~~the ~~Such~~last ~~financings~~day ~~may~~they ~~not~~were beevaluated ~~available~~by orour ~~may~~principal executive ~~not~~officer beand ~~available~~principal onfinancial ~~reasonable terms~~officer.

~~Conflicts~~(b) Changes ofin ~~Interest~~Internal Control over Financial Reporting

ToThere ~~ensure~~have ~~that~~been ~~potential~~no ~~conflicts~~changes ofin ~~interest~~our ~~are~~internal ~~avoided,~~control ~~and~~over financial toreporting ~~comply~~during ~~with~~ the ~~requirements~~last ofquarterly ~~the~~period ~~Sarbanes~~covered ~~Oxley~~by ~~Act~~this ofreport ~~2002,~~that have ~~the~~materially ~~Board of Directors adopted~~affected, onor ~~March~~are ~~26,~~reasonably ~~2006,~~likely ~~a Code of Business Conduct and Ethics. Good Earth Land Sales Company Code of Business Conduct and Ethics embodies our commitment~~ to ~~such~~materially ~~ethical principles and sets forth the responsibilities of Good Earth Land Sales Company and its officers and directors to its shareholders~~affect, ~~employees,~~our internal ~~customers,~~control ~~lenders~~over ~~and~~financial ~~other stakeholders~~reporting. ~~Our Code of Business Conduct and Ethics addresses general business ethical principles and other relevant issues.~~

~~Significant~~PART ~~Employees~~II OTHER INFORMATION

WeITEM ~~have one significant employee, our President, Petie Parnell Maguire~~1. ~~Ms.~~LEGAL ~~Maguire will be paid as an employee by Good Earth Land Sales Company when there is sufficient revenue and income to support such payments as determined by the Board of Directors~~PROCEEDINGS.

~~Competitive~~From ~~Factors~~time to time, we may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these, or other matters, may arise from time to time that may harm our business. We are currently not aware of any such legal proceedings or claims that we believe will have a material adverse affect on our business, financial condition or operating results.

~~The~~- ~~land~~13 development industry is highly fragmented. We are competing with many other commercial development companies looking for large commercial jobs as well as small strip store centers. We will be among the smallest land development companies in our area and are a small participant in the land development industry. We will compete with other companies for leasing contracts in commercial developments where the competition is fierce. While there is a readily available market for the business services that we offer, competition will make it difficult to secure clients. The competitive market segment we are in has us in direct competition with companies with greater financial resources than we have, more experience in both leasing and development than we have, and more employees than we have to develop a larger client base. -

~~Our~~ITEM ~~primary method of competing will be utilizing our contacts developed by our President, Ms~~1A. ~~Petie~~RISK ~~Maguire~~FACTORS. We will rely heavily on her personal relationships with potential clients to compete. Once Ms. Maguire developed the business plan for Good Earth, she moved her personal “book of business clients” into the business, thus, making all her clients (past and present) Good Earth clients.

~~Regulations~~Not applicable.

~~Our~~ITEM ~~commercial real estate development is subject to many city, county, state and federal regulations~~2. WeUNREGISTERED ~~are~~SALES ~~also~~OF ~~subject~~EQUITY toSECURITIES ~~local~~AND ~~and~~USE ~~county~~OF ~~regulations regarding our business licenses, insurance, workers compensation insurance and any other specifics required by the governing bodies covering land development~~PROCEEDS. We must comply with these government laws in order to operate our business. Complying with these rules will not adversely affect our operations. We will comply with all the requirements when we commence our land development operations.

~~We are obliged to adhere to any environmental regulations promulgated by the State of Florida as well as the U~~None.S. Environmental Protection Agency. It is reasonable to expect that compliance with environmental regulations will increase our costs. Such compliance may include costs associated with minimizing surface impact; water treatment and protection; reclamation activities, including rehabilitation of various sites; on-going efforts at alleviating the impact on wildlife; and permits or bonds as may be required to ensure our compliance with applicable regulations. It is possible that these costs and delays associated with such compliance could become so prohibitive that we may decide to not proceed with projects.

11ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

~~Employees~~None.

We will continue to use the services of our President Ms. Maguire for our professional services to clients. As our company grows, a Professional Employee Leasing Company will be considered for qualified technical personnel for our operations. Our President, Ms. Maguire, manages the day to day operations. At present, we have no employees other than our President and although each of our officers and directors devotes a portion of his/her time to the affairs of Good Earth none is deemed to be an employee. None of our officers and directors has an employment agreement with us. We presently do not have pension, health, annuity, insurance, profit sharing or similar benefit plans; however, we may adopt such plans in the future. There are presently no personnel benefits available to any employee.

ITEM 4.	(REMOVED AND RESERVED).

ITEM 5.	OTHER INFORMATION.

~~As indicated above we will consider hiring personnel through an employee leasing company on an as needed basis to reduce our personnel costs~~None. ~~We do not intend to initiate negotiations or hire anyone until we are nearing the time of commencement of our business plan.~~

~~Note~~ITEM ~~Regarding~~6. ~~Forward Looking Statements~~EXHIBITS.

~~This~~The ~~quarterly~~following ~~report~~exhibits on Form 10-Q of Good Earth Land Sales Company for the period ended September 30, 2010 contains certain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, which are ~~intended~~filed to be covered by the safe harbors created thereby. To the extent that such statements are not recitations of historical fact, such statements constitute forward-looking statements which, by definition, involve risks and uncertainties. In particular, statements under the Sections; Description of Business, Management's Discussion and Analysis of Financial Condition and Results of Operations contain forward-looking statements. Where, in any forward-looking statement, the Company expresses an expectation or belief as topart ~~future results or events, such expectation or belief is expressed in good faith and believed to have a reasonable basis, but there can be no assurance that the statement~~ of ~~expectation~~this orreport ~~belief will result~~ or incorporated beby ~~achieved~~reference: ~~or accomplished.~~

The following are factors that could cause actual results or events to differ materially from those anticipated, and include but are not limited to: general economic, financial and business conditions; changes in and compliance with governmental regulations; changes in tax laws; and the costs and effects of legal proceedings.

Exhibit No.		Description
31.1		Certification of Principal Executive, Accounting and Financial Officer pursuant to Rule 13a-14 of the Exchange Act, as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1		Certification of Principal Executive, Accounting and Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

~~You should not rely on forward~~-~~looking~~ ~~statements~~14 ~~in this quarterly report. This quarterly report contains forward~~-looking statements that involve risks and uncertainties. We use words such as “anticipates,” “believes,” “plans,” “expects,” “future,” “intends,” and similar expressions to identify these forward-looking statements. Prospective investors should not place undue reliance on these forward-looking statements, which apply only as of the date of this annual report. Our actual results could differ materially from those anticipated in these forward-looking statements for many reasons, including the risks faced by Good Earth Land Sales Company For example, a few of the uncertainties that could affect the accuracy of forward-looking statements include:

~~(a) an~~SIGNATURES ~~abrupt economic change resulting in an unexpected downturn in demand;~~

In accordance with Section 13 or 15(bd) ~~governmental~~ ~~restrictions~~of orthe ~~excessive~~Exchange ~~taxes~~Act, the registrant caused this report to be signed on ~~our~~its ~~products;~~behalf by the undersigned, thereunto duly authorized.

Date: May 13 , 2011	GOOD EARTH LAND SALES COMPANY


	By:	/s/ Ou, Chu Pan
		Ou, Chu Pan, Chief Executive Officer, President
		and Treasurer
		(Principal Executive, Accounting and Financial Officer)

~~(d) economic~~- ~~resources~~15 ~~to support the retail promotion of new products and services;~~ -

(e) expansion plans, access to potential clients, and advances in technology; and

(f) lack of working capital that could hinder the promotion and distribution of products and services to a broader based business and retail population.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

We are a Smaller Reporting Company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

Item 4T. Controls and Procedures.

(a) Evaluation of Disclosure Controls and Procedures. We conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as of September 30, 2010. The evaluation was conducted under the supervision and with the participation of management, including our chief executive officer and chief financial officer. Disclosure controls and procedures mean our controls and other procedures that are designed to ensure that information required to be disclosed in the reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Disclosure controls and procedures are also designed to provide reasonable assurance that such information is accumulated and communicated to our management, including the chief executive officer and chief financial officer, as appropriate to allow timely decisions regarding required disclosure. Our quarterly evaluation of disclosure controls and procedures includes an evaluation of some components of our internal control over financial reporting, and internal control over financial reporting is also separately evaluated on an annual basis for purposes of providing the management report. We did not make any changes in our internal controls over financial reporting during our recent fiscal quarter.

The evaluation of our disclosure controls and procedures included a review of their objectives and design, our implementation of the controls, and the effect of the controls on the information generated for use in this Form 10-Q. In the course of the controls evaluation, we sought to identify any past instances of data errors, control problems, or acts of fraud and sought to confirm that appropriate corrective actions, including process improvements, were being undertaken. This evaluation is performed on a quarterly basis so that the conclusions of management, including the chief executive officer and chief financial officer, concerning the effectiveness of our disclosure controls and procedures can be reported in our periodic reports.

Our chief executive officer and chief financial officer have concluded, based on the evaluation of the effectiveness of the disclosure controls and procedures by our management, that as of September 30, 2010, our disclosure controls and procedures were not effective due to the material weaknesses described in Management’s Report on Internal Control over Financial Reporting as noted in our annual report on Form 10-K for the year ended December 31, 2009.

(b) Changes in Internal Control over Financial Reporting. There were no changes in the Company's internal controls over financial reporting, known to the chief executive officer or the chief financial officer, that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, the Company's internal control over financial reporting.

Part II. Other Information

Item 1. Legal Proceedings.

None.

Item 1A. Risk Factors

We are a Smaller Reporting Company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

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

During the nine month period ending September 30, 2010, the Company did not issue any unregistered shares of its common stock.

Item 3. Defaults Upon Senior Securities

None.

Item 4. (Removed and Reserved)

Item 5. Other Information.

None.

Item 6. Exhibits

Exhibit Number and Description		Location Reference
(a)	Financial Statements	Filed Herewith
(b)	Exhibits required by Item 601, Regulation SB;
(31.0)	Certificate of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002	Filed herewith
(32.0)	Certification pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002	Filed herewith

SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the Registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

GOOD EARTH LAND SALES COMPANY

Date: November 8, 2010

By: /s/ Petie P. Maguire

PETIE P. MAGUIRE,

Chief Executive Officer, Chief Financial Officer

Chairman of the Board

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