UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-Q

[X]	Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
	For the quarterly period ended May 31, 2013
	For the quarterly period ended May 31, 2014
[ ]	Transition Report pursuant to 13 or 15(d) of the Securities Exchange Act of 1934
	For the transition period from to __________
	For the transition period from __________ to __________
	Commission File Number: 333-178464

Skookum Safety Solutions Corp.

(Exact name of registrant as specified in its charter)

Nevada	05-0554762
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

E09 Calle Jacarandas, Urbanizacion Los Laureles,

Escazu San Jose, Costa Rica

(Address of principal executive offices)

(866) 279-7880 (Registrant’s telephone number) ~~___________________________________~~_______________________________________________________________ (Former name, former address and former fiscal year, if changed since last report)

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

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

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

[ ] Large accelerated filer [ ] ~~Non-accelerated~~Accelerated filer [ ] ~~Accelerated~~Non-accelerated filer [X] Smaller reporting company

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

State the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 2,300,000 common shares as of ~~February~~June 2524, 2014.

Table of Contents

	TABLE OF CONTENTS	Page
PART I – FINANCIAL INFORMATION
Item 1:	Financial Statements	3
Item 2:	Management’s Discussion and Analysis of Financial Condition and Results of Operations	4
Item 3:	Quantitative and Qualitative Disclosures About Market Risk	5
Item 4:	Controls and Procedures	5
PART II – OTHER INFORMATION
Item 1:	Legal Proceedings	6
Item 1A:	Risk Factors	6
Item 2:	Unregistered Sales of Equity Securities and Use of Proceeds	6
Item 3:	Defaults Upon Senior Securities	6
Item 4:	Mine Safety Disclosures	6
Item 5:	Other Information	6
Item 6:	Exhibits	6

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PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

Our financial statements included in this Form 10-Q are as follows:

F-1	Balance Sheets as of May 31, ~~2013~~2014 and August 31, ~~2012~~2013 (unaudited);
F-2	Statements of Operations for the three and nine months ended May 31, ~~2013~~2014 and ~~2012~~May 31, 2013 and period from November 19, 2010 (Inception) to May 31, ~~2013~~2014 (unaudited);
F-3	Statements of Cash Flows for the nine months ended May 31, ~~2013~~2014 and ~~2012~~May 31, 2013 and period from November 19, 2010 (Inception) to May 31, ~~2013~~2014;
F-4	Notes to Financial Statements.

These financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and the SEC instructions to Form 10-Q. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the interim period ended May 31, ~~2013~~2014 are not necessarily indicative of the results that can be expected for the full year.

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SKOOKUM SAFETY SOLUTIONS CORP.

(A DEVELOPMENT STAGE COMPANY)

BALANCE SHEETS (unaudited)

AS OF MAY 31, ~~2013~~2014 AND AUGUST 31, ~~2012~~2013

	May 31, 2013			August 31, 2012
	May 31, 2014			August 31, 2013
ASSETS
Current Assets
Cash and equivalents	$	2010,~~295~~061		$	4017,~~948~~505
TOTAL ASSETS	$	2010,~~295~~061		$	4017,~~948~~505
LIABILITIES AND STOCKHOLDERS’ EQUITY
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
Liabilities
Current Liabilities
Accrued expenses	$	210,~~350~~109		$	67,~~900~~950
Total Liabilities		210,~~350~~109			67,~~900~~950
Stockholders’ Equity
Stockholders’ Equity (Deficit)
Common Stock, $.001 par value, 30,000,000 shares authorized, 2,300,000 shares issued and outstanding (2,300,000 – August 31, 2012)		2,300			2,300
Common Stock, $.001 par value, 30,000,000 shares authorized, 2,300,000 shares issued and outstanding (2,300,000 – August 31, 2013)		2,300			2,300
Additional paid-in capital		100,825			100,825
Deficit accumulated during the development stage		(85103,~~180~~173	)		(6993,~~077~~570	)
Total Stockholders’ Equity		17,945			34,048
Total Stockholders’ Equity (Deficit)		(48	)		9,555
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	20,295		$	40,948
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$	10,061		$	17,505

See accompanying notes to financial statements.

F-1

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SKOOKUM SAFETY SOLUTIONS CORP.

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF OPERATIONS (unaudited)

FOR THE THREE MONTHS AND NINE MONTHS ENDED MAY 31, ~~2013~~2014 AND ~~MAY 31, 2012~~2013

FOR THE PERIOD FROM OCTOBER 19, 2010 (INCEPTION) TO MAY 31, ~~2013~~2014

	Three months ended May 31, 2013			Three months ended May 31, 2012			Nine months ended May 31, 2013			Nine months ended May 31, 2012			Period from October 19, 2010 (Inception) to May 31, 2013
	Three months ended May 31, 2014			Three months ended May 31, 2013			Nine months ended May 31, 2014			Nine months ended May 31, 2013			Period from October 19, 2010 (Inception) to May 31, 2014
REVENUES	$	0		$	0		$	0		$	0		$	0
EXPENSES
Professional fees		64,~~743~~235			76,~~132~~743			158,~~294~~609			1115,~~363~~294			6380,~~623~~531
Officer compensation		0			0			0			0			8,125
General and administrative		~~102~~126			~~5,273~~102			~~809~~994			~~13,870~~809			1314,~~432~~517
TOTAL EXPENSES		64,~~845~~361			126,~~405~~845			169,~~103~~603			2516,~~233~~103			85103,~~180~~173
LOSS FROM OPERATIONS		(64,~~845~~361	)		(126,~~405~~845	)		(169,~~103~~603	)		(2516,~~233~~103	)		(85103,~~180~~173	)
PROVISION FOR INCOME TAXES		0			0			0			0			0
NET LOSS	$	(64,~~845~~361	)	$	(126,~~405~~845	)	$	(169,~~103~~603	)	$	(2516,~~233~~103	)	$	(85103,~~180~~173	)
NET LOSS PER SHARE: BASIC AND DILUTED	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		2,300,000			2,~~000~~300,000			2,300,000			2,~~000~~300,000

See accompanying notes to financial statements.

F-2

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SKOOKUM SAFETY SOLUTIONS CORP.

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF CASH FLOWS (unaudited)

FOR THE NINE MONTHS ENDED MAY 31, ~~2013~~2014 AND ~~MAY 31, 2012~~2013

FOR THE PERIOD FROM OCTOBER 19, 2010 (INCEPTION) TO MAY 31, ~~2013~~2014

	Nine months ended May 31, 2013			Nine months ended May 31, 2012			Period from October 19, 2010 (Inception) to May 31, 2013
	Nine months ended May 31, 2014			Nine months ended May 31, 2013			Period from October 19, 2010 (Inception) to May 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$	(169,~~103~~603	)	$	(2516,~~233~~103	)	$	(85103,~~180~~173	)
Adjustments to reconciled net loss to net cash used in operating activities:
Changes in assets and liabilities:
(Increase) decrease in prepaid expenses		0			0			0
Increase (decrease) in accrued expenses		(42,~~550~~159	)		(4,~~500~~550	)		210,~~350~~109
Increase (decrease) in due to officer		0			~~(503~~0	)		0
Net Cash Used in Operating Activities		(207,~~653~~444	)		(3020,~~236~~653	)		(8293,~~830~~064	)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock		0			0			100,000
Capital contribution		0			0			3,125
Net Cash Provided by Financing Activities		0			0			103,125
NET INCREASE (DECREASE) IN CASH		(207,~~653~~444	)		(3020,~~236~~653	)		2010,~~295~~061
Cash, beginning of period		4017,~~948~~505			5440,~~895~~948			0
Cash, end of period	$	2010,~~295~~061		$	2420,~~659~~295		$	2010,~~295~~061
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	$	0		$	0		$	0
Cash paid for income taxes	$	0		$	0		$	0
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING INFORMATION:
Forgiveness of accrued officer compensation	$	0		$	0		$	3,125

See accompanying notes to financial statements.

F-3

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SKOOKUM SAFETY SOLUTIONS CORP.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

MAY 31, ~~2013~~2014

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Business

Skookum Safety Solutions Corp. (‘Skookum” or “the Company”) was incorporated under the laws of the State of Nevada, U.S. on October 19, 2010. Skookum is developing a line of baby products. Skookum is a development stage company and has not yet realized any revenues from its planned operations.

Development Stage Company

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles related to development-stage companies. A development-stage company is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from.

Basis of Presentation

The accompanying unaudited interim financial statements of Skookum Safety Solutions Corp. have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s annual report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the most recent fiscal year ~~2012~~2013 have been omitted.

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted an August 31 fiscal year end.

Cash and Cash Equivalents

Skookum considers all highly liquid investments with maturities of three months or less to be cash equivalents. At May 31, ~~2013~~2014 and August 31, ~~2012~~2013, respectively, the Company had $2010,~~295~~061 and $4017,~~948~~505 of cash.

Fair Value of Financial Instruments

The Company’s financial instruments consist of cash and cash equivalents, prepaid expenses, accrued expenses and an amount due to an officer. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

F-4

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SKOOKUM SAFETY SOLUTIONS CORP.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

MAY 31, ~~2013~~2014

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.

Foreign Currency

~~The operations of the Company are located in Canada.~~ Skookum maintains both U.S. Dollar and Canadian Dollar bank accounts. The functional currency is the U.S. Dollar. Transactions in foreign currencies other than the functional currency, if any, are re-measured into the functional currency at the rate in effect at the time of the transaction. Re-measurement gains and losses that arise from exchange rate fluctuations are included in income or loss from operations due to materiality. Monetary assets and liabilities denominated in Canadian Dollars are translated into U.S. Dollars at the rate in effect at the balance sheet date. Revenue and expenses denominated in Canadian Dollars are translated at the average exchange rate.

Basic Income (Loss) Per Share

Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of May 31, ~~2013~~2014.

Stock-Based Compensation

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Recent Accounting Pronouncements

Skookum does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

NOTE 2 – ACCRUED EXPENSES

Accrued expenses at May 31, ~~2013~~2014 and August 31, ~~2012~~2013 consisted of amounts due to the Company’s legal counsel, accountant and outside ~~independent~~ independent auditors.

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SKOOKUM SAFETY SOLUTIONS CORP.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

MAY 31, ~~2013~~2014

NOTE 3 – COMMON STOCK

The Company has 30,000,000 shares of $0.001 par value common stock authorized.

During the period ended August 31, 2011, the Company issued 1,500,000 shares of common stock at $0.02 per share to its founder for total cash proceeds of $30,000. Additionally, the Company issued 500,000 shares of common stock at $0.08 per share for total cash proceeds of $40,000.

~~Additionally,~~During the year ended August 31, 2012, the Company issued ~~500~~300,000 shares of common stock at $0.0810 per share for total cash proceeds of $4030,000. On July 19, 2012, a shareholder forgave a balance due of $3,125. The amount was recorded as contributed capital.

~~During~~As ~~the~~of ~~year~~May ~~ended August~~ 31, ~~2012,~~2014 ~~the~~there ~~Company~~were ~~issued~~ 2,300,000 shares of common stock atissued ~~$0.10~~and ~~per share for total cash proceeds of $30,000~~outstanding.

On July 19, 2012, a shareholder forgave a balance due of $3,125. The amount was recorded as contributed capital.

As of May 31, 2013 there were 2,300,000 shares of common stock issued and outstanding.

NOTE 4 – INCOME TAXES

As of May 31, ~~2013~~2014, the Company had net operating loss carry forwards of approximately $85103,~~180~~173 that may be available to reduce future years’ taxable income through 2032. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.

The provision for Federal income tax consists of the following for the nine month periods ended May 31, ~~2013~~2014 and ~~May 31, 2012~~2013:

	May 31, 2013			May 31, 2012
	May 31, 2014			May 31, 2013
Federal income tax benefit attributable to:
Current Operations	$	53,~~475~~421		$	85,~~579~~475
Less: valuation allowance		(53,~~475~~421	)		(85,~~579~~475	)
Net provision for Federal income taxes	$	0		$	0

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows as of May 31, ~~2013~~2014 and August 31, ~~2012~~2013:

	May 31, 2013			August 31, 2012
	May 31, 2014			August 31, 2013
Deferred tax asset attributable to:
Net operating loss carryover	$	2835,~~960~~235		$	2331,~~486~~814
Less: valuation allowance		(2835,~~960~~235	)		(2331,~~486~~814	)
Net deferred tax asset	$	0		$	0

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of $78103,~~335~~173 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur net operating loss carry forwards may be limited as to use in future years.

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SKOOKUM SAFETY SOLUTIONS CORP.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

MAY 31, ~~2013~~2014

NOTE 5 – COMMITMENTS AND CONTINGENCIES

The Company neither owns nor leases any real or personal property. An officer has provided office services without charge. There is no obligation for the officer to continue this arrangement. Such costs are immaterial to the financial statements and accordingly are not reflected herein. The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.

NOTE 6 – RELATED PARTY TRANSACTIONS

During the year ended August 31, 2012, the Company entered into an agreement with an officer and shareholder for compensation in the amount of $10,000. The agreement was for the period from January 1, 2012 through August 31, 2012. The officer and shareholder was paid $5,000 on this agreement as of August 31, 2012. On July 19, 2012, the officer resigned and forgave the prorated balance due on the agreement of $3,125. The amount was recorded as contributed capital.

NOTE 7 – GOING CONCERN

Skookum has a deficit accumulated during the development stage of $85103,~~180~~173 as of May 31, ~~2013~~2014. Skookum's financial statements are prepared using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, Skookum has no current source of revenue and a limited amount of working capital. Without realization of additional capital, it would be unlikely for Skookum to continue as a going concern. Skookum's management plans on raising cash from public or private debt or equity financing, on an as needed basis and in the longer term, and, ultimately, upon achieving profitable operations through the development of business activities.

NOTE 8 – SUBSEQUENT EVENTS

In accordance with ASC Topic 855-10, the Company has analyzed its operations subsequent to May 31, ~~2013~~2014 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.

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

Forward-Looking Statements

Certain statements, other than purely historical information, including estimates, projections, statements relating to our business plans, objectives, and expected operating results, and the assumptions upon which those statements are based, are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements generally are identified by the words “believes,” “project,” “expects,” “anticipates,” “estimates,” “intends,” “strategy,” “plan,” “may,” “will,” “would,” “will be,” “will continue,” “will likely result,” and similar expressions. We intend such forward-looking statements to be covered by the safe-harbor provisions for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995, and are including this statement for purposes of complying with those safe-harbor provisions. Forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially from the forward-looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors which could have a material adverse affect on our operations and future prospects on a consolidated basis include, but are not limited to: changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition, and generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements. We undertake no obligation to update or revise publicly any forward-looking statements, whether as a result of new information, future events or otherwise. Further information concerning our business, including additional factors that could materially affect our financial results, is included herein and in our other filings with the SEC.

Company Overview

We are engaged in the business of developing, manufacturing, and selling blocks designed to elevate the head of a bed or crib specifically for the treatment of symptoms associated with certain medical disorders in children and adults. These products will be marketed to the doctors who treat these disorders, as well as the patients (and the parents of minor patients) who are afflicted by them. We are currently in the process of developing our product design, seeking manufacturers, and planning marketing strategies. We have had discussions with product designers, manufacturers, and marketing consultants regarding these activities, but we have not, however, entered into any oral or written agreement concerning the designing, manufacturing, or marketing of our products as of the date of this report. When we are able to raise sufficient capital and we are satisfied that our products will compete effectively in the Home Healthcare Industry, we will begin the manufacture and distribution of the products online initially, and eventually through conventional retailers.

Natalie M. Rydstrom is our president and sole director. Our offices are located at E09 Calle Jacarandas, Urbanizacion Los Laureles, Escazu San Jose, Costa Rica.

Results of operations for the three and nine months ended May 31, ~~2013~~2014 and ~~2012~~May 31, 2013 and for the period from Inception (November 19, 2010) to May 31, ~~2013~~2014

We have not earned any revenues since our inception on November 19, 2010. We do not anticipate earning revenues until such time that we have fully developed and are able to market our products.

We incurred operating expenses in the amount of $64,~~845~~361 for the three months ended May 31, ~~2013~~2014, as compared with $126,~~405~~845 for the ~~three~~ three months ended May 31, ~~2012~~2013. We incurred operating expenses in the amount of $169,~~103~~603 for the nine months ended May 31, ~~2013~~2014, as compared with $2516,~~233~~103 for the nine months ended May 31, ~~2012~~2013. We incurred operating expenses in the amount of $85103,~~180~~173 for the period from November 19, 2010 (Inception) to May 31, ~~2013~~2014. For ~~all~~the ~~periods~~three ~~mentioned~~and nine months ended November 31, 2013 and 2012, our operating expenses consisted of general and administrative expenses and professional fees.

We incurred a net loss in the amount of $64,~~845~~361 for the three months ended May 31, ~~2013~~2014, as compared with $126,~~405~~845 for the three months ended May 31, ~~2012~~2013. We incurred a net loss in the amount of $169,~~103~~603 for the nine months ended May 31, ~~2013~~2014, as compared with $2516,~~233~~103 for the nine months ended May 31, ~~2012~~2013. We incurred a net loss of $85103,~~180~~173 for the period from November 19, 2010 (Inception) to May 31, ~~2013~~2014. Our losses for each period are attributable to operating expenses together with a lack of any revenues.

Liquidity and Capital Resources

As of May 31, ~~2013~~2014, we had $2010,~~295~~061 in current assets. Our total current liabilities as of May 31, ~~2013~~2014 were $210,~~350~~109. As a result, we ~~have~~had a working capital deficit of $~~17,945~~48 as of May 31, ~~2013~~2014.

Operating activities used $207,~~653~~444 in cash for ~~the~~ nine months ended May 31, ~~2013~~2014. Our net loss of $169,~~103~~603 ~~and~~for athis ~~decrease~~period ~~in accrued expenses of $4,550~~ was the ~~basis~~main component of our negative operating cash flow., Weoffset ~~primarily~~by ~~relied~~an onincrease ~~cash~~in ~~from~~accrued ~~the~~expenses ~~sale~~ of ~~our common stock to fund our operations for the period from inception (November 19~~$2, ~~2010) to May 31, 2013~~159.

The success of our business plan beyond the next 12 months is contingent upon us obtaining additional financing. We intend to fund operations through debt and/or equity financing arrangements, which may be insufficient to fund our capital expenditures, working capital, or other cash requirements. We do not have any formal commitments or arrangements for the sales of stock or the advancement or loan of funds at this time. There can be no assurance that such additional financing will be available to us on acceptable terms, or at all.

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Off Balance Sheet Arrangements

As of May 31, ~~2013~~2014, there were no off balance sheet arrangements.

Going Concern

We have a deficit accumulated during the development stage of $85103,~~180~~173 as of May 31, ~~2013~~2014. Our financial statements are prepared ~~using~~ using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, we have no current source of revenue. Without realization of additional capital, it would be unlikely for us to continue as a going concern. Our management plans on raising cash from public or private debt or equity financing, on an as needed basis and in the longer term, and, ultimately, upon achieving profitable ~~operations~~ operations through the development of business activities.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

A smaller reporting company is not required to provide the information required by this Item.

Item 4. Controls and Procedures

Disclosure Controls and Procedures

We carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of May 31, ~~2013~~2014. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer and our Chief Financial Officer. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of May 31, ~~2013~~2014, our disclosure controls and procedures were not effective due to the presence of material weaknesses in internal control over financial reporting.

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. Management has identified the following material weaknesses which have caused management to conclude that, as of May 31, ~~2013~~2014, our disclosure controls and procedures were not effective: (i) inadequate segregation of duties and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.

Remediation Plan to Address the Material Weaknesses in Internal Control over Financial Reporting

Our company plans to take steps to enhance and improve the design of our internal controls over financial reporting. During the period covered by this quarterly report on Form 10-Q, we have not been able to remediate the material weaknesses identified above. To remediate such weaknesses, we plan to implement the following changes during our fiscal year ending August 31, 2014: (i) appoint additional qualified personnel to address inadequate segregation of duties and ineffective risk management; and (ii) adopt sufficient written policies and procedures for accounting and financial reporting. The remediation efforts set out are largely dependent upon our securing additional financing to cover the costs of implementing the changes required. If we are unsuccessful in securing such funds, remediation efforts may be adversely affected in a material manner.

We are unable to remedy our controls related to the inadequate segregation of duties and ineffective risk management until we receive financing to hire additional employees.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during the three months ended May 31, ~~2013~~2014 that have materially affected, or are reasonable likely to materially affect, our internal control over financial reporting.

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PART II – OTHER INFORMATION

Item 1. Legal Proceedings

We are not a party to any pending legal proceeding. We are not aware of any pending legal proceeding to which any of our officers, directors, or any beneficial holders of 5% or more of our voting securities are adverse to us or have a material interest adverse to us.

Item 1A: Risk Factors

A smaller reporting company is not required to provide the information required by this Item.

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

None

Item 3. Defaults upon Senior Securities

None

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information

None

Item 6. Exhibits

Exhibit Number	Description of Exhibit
31.1	Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2	Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1	Certification 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**	The following materials from the Company’s Quarterly Report on Form 10-Q for the quarter ended May 31, ~~2013~~2014 formatted in Extensible Business Reporting Language (XBRL).

**Provided herewith

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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.

	Skookum Safety Solutions Corp.
Date:	~~March~~July 201, 2014
By:	/s/ Natalie M. ~~Rystrom~~Rydstrom Natalie M. Rydstrom
Title:	Chief Executive Officer and Director

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