UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q


x		QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended August 31, 2010


o		TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number (000-51419)

A Super Deal.com, Inc.

(Exact name of registrant as specified in its charter)


Florida (State or other jurisdiction of incorporation or organization)		02-1449410 (IRS Employer Identification No.)

601 Seafarer Circle, Suite 402
Jupiter, Florida		33477-9053
(Address of principal executive offices)		(Zip code)

(561) 249-1354
(Registrant's telephone number, including area code)

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 o No x

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 during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes o No x

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company (as defined by Rule 12b-2 of the Exchange Act).


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

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes x No o

As of September 1, 2010 there were 35,928,665 common shares of the registrant's common stock, par value $.01 per share, outstanding.

A Super Deal.com, Inc.

(A Development Stage Company)
INDEX

		Page
	PART 1 FINANCIAL INFORMATION
Item 1	Condensed Financial Statements		4
	Condensed Balance Sheets as of February 28, 2010 (unaudited) and May 31, 2009		4
	Condensed Balance Sheets as of August 31, 2010 (unaudited) and May 31, 2010		4
	Condensed Statements of Operations for the Three and Nine Month Periods Ended February 28, 2010 and 2009 and for the Period from March 28, 2008 (date of bankruptcy effectiveness) through February 28, 2010 (unaudited)		5
	Condensed Statements of Operations for the Three Month Periods Ended August 31, 2010 and 2009 and for the Period from March 28, 2008 (date of bankruptcy effectiveness) through August 31, 2010 (unaudited)		5
	Condensed Statement of Changes in Stockholders' Deficit for the Period from March 28, 2008 (date of bankruptcy effectiveness) through February 28, 2010 (unaudited)		6
	Condensed Statement of Changes in Stockholders' Deficit for the Period from March 28, 2008 (date of bankruptcy effectiveness) through August 31, 2010 (unaudited)		6
	Condensed Statements of Cash Flows for the Nine Months Ended February 28, 2010 and 2009 and for the Period from March 28, 2008 (date of bankruptcy effectiveness) through February 28, 2010 (unaudited)		7
	Condensed Statements of Cash Flows for the Three Months Ended August 31, 2010 and 2009 and for the Period from March 28, 2008 (date of bankruptcy effectiveness) through August 31, 2010 (unaudited)		7
	Notes to Condensed Financial Statements (unaudited)		8
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations		11
Item 3.	Quantitative and Qualitative Disclosures About Market Risk		12
Item 4.	Controls and Procedures		12
	PART 2 OTHER INFORMATION
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
	SIGNATURE		14

PART 1. FINANCIAL INFORMATION

Item 1. Financial Statements

A Super Deal.com, Inc.

(A Development Stage Company)

Condensed Balance Sheets

	February 28, 2010			May 31, 2009
	August 31, 2010			August 31, 2009
Assets		(unaudited)
Total Assets	$	0		$	0
Liabilities and Stockholders' Deficit
Current Liabilities
Accounts payable	$	~~650~~8,300		$	~~550~~650
Shareholder loans		~~150~~8,236			150
Total current liabilities		~~800~~16,536			~~700~~800
Total liabilities		~~800~~16,536			~~700~~800
Commitments and Contingencies
Stockholders' Deficit:
Common stock, $.01 par value; 100,000,000 shares authorized; 35,423,665 and 33,908,665 shares issued and outstanding, respectively		354,237			339,087
Common stock, $.01 par value; 100,000,000 shares authorized; 35,928,665 and 34,413,665 shares issued and outstanding, respectively		359,287			344,137
Par value in excess of reorganization value		(310,759	)		(310,759	)
Deficit accumulated during the development stage		(4465,~~278~~064	)		(2934,~~028~~178	)
Total stockholders' deficit		(~~800~~16,536	)		(~~700~~800	)
Total liabilities and stockholders' deficit	$	0		$	0

See accompanying notes to condensed financial statements.

A Super Deal.com, Inc.

(A Development Stage Company)

Condensed Statements of Operations

(unaudited)

													Period from March 28, 2008 (Date of Bankruptcy Effectiveness) Through February 28, 2010
							Period from March 28, 2008 (Date of Bankruptcy Effectiveness) Through August 31, 2010
	Quarter Ended February 28,						Nine Months Ended February 28,
	Quarter Ended August 31,
	2010			2009			~~2010~~			~~2009~~
Net Sales	$	0		$	0		$	0		$	0		$	0
Cost of Sales		0			0			0			0			0
Gross profit		0			0			0			0			0
Gross Profit		0			0			0
Operating expenses:
General & administrative (1)		515,~~050~~286			5,~~060~~150			1565,~~250~~064			~~15,160~~			~~44,278~~
Total expenses		5,050			5,060			15,250			15,160			44,278
Total operating expenses		15,286			5,150			65,064
Loss from operations		(515,~~050~~286	)		(5,~~060~~150	)		(1565,~~250~~064	)		~~(15,160~~	)		~~(44,278~~	)
Net Loss	$	(515,~~050~~286	)	$	(5,~~060~~150	)	$	(1565,~~250~~064	)	$	~~(15,160~~	)	$	~~(44,278~~	)
Basic and Diluted
Earnings per common share	$	(.000	)	$	(.000	)	$	(.~~000~~002	)	$	~~(.000~~	)	$	~~(.001~~	)
Weighted-average shares outstanding:		3435,~~924~~928,~~276~~665			3233,~~904~~914,~~276~~154			3433,~~415~~710,~~515~~667			~~32,395,515~~			~~33,194,787~~

(1) Includes stock based compensation of $~~5,050~~0 for the three months ended ~~and~~August 31, 2010, $155,~~150~~050 for the three ~~and nine~~ months ended August ~~February 28~~31, ~~2010~~2009, ~~respectively;~~ and $4348,~~475~~525 for the period from March 28, 2008 (date of bankruptcy effectiveness) through ~~February~~August 2831, 2010~~; and $5,050 and $15,150 for the three and nine months ended February 28, 2009, respectively~~.

See accompanying notes to condensed financial statements.

A Super Deal.com, Inc.

(A Development Stage Company)

Condensed Statements of Stockholders' Deficit

(unaudited)

	Common Stock			Par Value in Excess of Reorganization Value			Deficit Accumulated During the Development Stage			Total Stockholders' Deficit
	Number of Shares	at Par Value $.01
Balance March 28, 2008 (date of bankruptcy effectiveness)	31,076,165	$	310,762	$	(310,759	)	$	0		$	3
Issuance of common stock for services	812,500		8,125		0			0			8,125
Net loss 2008	0		0		0			(8,375	)		(8,375	)
Balance May 31, 2008	31,888,665,		318,887		(310,759	)		(8,375	)		(247	)
Issuance of common stock for services	2,020,000		20,200		0			0			20,200
Net loss 2009	0		0		0			(20,653	)		(20,653	)
Balance May 31, 2009	33,908,665		339,087		(310,759	)		(29,028	)		(700	)
Issuance of common stock for services	12,~~515~~020,000		1520,~~150~~200		0			0			1520,~~150~~200
Net loss nine months ended February 28, 2010	0		0		0			(15,250	)		(15,250	)
Net loss 2010	0		0		0			(20,750	)		(20,750	)
Balance February 28, 2010	35,423,665	$	354,237	$	(310,759	)	$	(44,278	)	$	(800	)
Balance May 31, 2010	35,928,665		359,287		(310,759	)		(49,778	)		(1,250	)
Net loss three months ended August 31, 2010	0		0		0			(15,286	)		(15,286	)
Balance August 31, 2010	35,928,665	$	359,287	$	(310,759	)	$	(65,064	)	$	(16,536	)

See accompanying notes to condensed financial statements.

A Super Deal.com, Inc.

(A Development Stage Company)

Condensed Statements of Cash Flows

(unaudited)

	Nine Months Ended February 28,						Period from March 28 2008 (Date of Bankruptcy Effectiveness) Through February 28 2010
	Three Months Ended August 31,						Period from March 28 2008 (Date of Bankruptcy Effectiveness) Through August 31, 2010
	2010			2009
Cash flows from operating activities:
Net loss	$	(15,~~250~~286	)	$	(155,~~160~~150	)	$	(4465,~~278~~064	)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation		~~15,150~~0			155,~~150~~050			4348,~~475~~525
Changes in operating assets and liabilities
Increase in accounts payable and accrued expenses		~~100~~15,286			10100			~~800~~16,536
Net cash used in operating activities		0			0			(3	)
Net decrease in cash		0			0			(3	)
Cash at beginning of period		0			3			3
Cash at end of period	$	0		$	3		$	0
Supplemental Disclosure of Cash Flow Information:
Interest paid	$	0		$	0		$	0
Income taxes paid	$	0		$	0		$	0

See accompanying notes to condensed financial statements.

A Super Deal.com, Inc.

(A Development Stage Company)

Notes to Condensed Financial Statements

Note A. Description of Business

A Super Deal.com, Inc. (the "Company" or "A Super Deal") was incorporated in the State of Florida on March 1, 2004 as a wholly owned subsidiary of eCom eCom.com, Inc. ("eCom"). A Super Deal.com's core business was the marketing of guaranteed authentic hand-signed sports memorabilia.

Pursuant to SEC Staff Legal Bulletin No. 4, eCom decided to spin off A Super Deal.com into a independent company in the belief that the independent company, with a distinct business, would be better able to obtain necessary funding and develop their business plans.

On June 4, 2004, the Board of Directors of eCom eCom.com, Inc., approved the spin-off of A Super Deal.com.

eCom eCom.com, Inc. spun off A Super Deal.com, Inc. on June 4, 2004.

As a result of the emergence of A Super Deal.com, Inc. (Prior Super Deal) from operating under Chapter 11 of the United States Bankruptcy Code on March 28, 2008 (the Effective Date), the Company is the successor registrant to Prior Super Deal pursuant to Rule 12g-3 under the Securities Exchange Act of 1934.

On July 8, 2010, the Company entered into an agreement to exchange, upon the completion of certain activities by the Company as defined in the agreement, 83% of its common stock for certain intellectual property that will allow the Company to produce various commodities through the process of biomass transformation. The Company has yet to complete this transaction. The exchange will be treated as a reverse merger for financial reporting purposes.

Note B. Summary of Significant Accounting Policies

BASIS OF PRESENTATION

The Company maintains its accounts on the accrual basis of accounting. The preparation of financial statements in conformity with U.S. 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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

STOCK-BASED COMPENSATION

The accounting for common stock issued for services was based on the estimated fair value of the common stock issued as of the grant date. Because there is no market for the Company's common stock and no operations, the Company recorded the issuance of common stock for services at Par Value, which approximated the value of services received. The accounting for common stock issued for services based the estimated fair value of the common stock issued as of the grant date. Because there is no market for the Company's common stock and no operations, the Company recorded the issuance of common stock for services at Par Value, which approximated the value of services received.

INCOME TAXES

Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related to certain income and expenses recognized in different periods for financial and income tax reporting purposes. Deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled. Deferred taxes also are recognized for operating losses and tax credits that are available to offset future taxable income and income taxes, respectively. A Valuation allowance is provided if it is more likely than not that some or all of the deferred tax asset will not be realized.

The Company adopted the new accounting for uncertainty in income taxes guidance on June 1, 2009. The adoption of that guidance did not result in the recognition of any unrecognized tax benefits and the Company has no unrecognized tax benefits at May 31, 2010. The Company's U.S. Federal and state income tax returns prior to fiscal year May 31, 2007 are closed and management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The Company recognizes interest and penalties associated with tax matters as part of the income tax provision and includes accrued interest and penalties with the related tax liability in the consolidated balance sheets.

NET LOSS PER COMMON SHARE

Basic net loss per common share is computed using the weighted average number of common shares outstanding during each period presented. Diluted net loss per common share is computed by using the weighted average number of common shares and potential common shares outstanding during the period. We has not issued any instruments resulting in potential common shares outstanding.

RECENTLY ISSUED ACCOUNTING STANDARDS

In June 2009, the Financial Accounting Standards Board ("FASB") issued Statement of Financial Accounting Standards ("SFAS") No. 168, The FASB Accounting Standards Codification^TM and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162 ("FASB SFAS 168"). SFAS 168 establishes the FASB Accounting Standards Codification^TM ("Codification") as the source of authoritative U.S. GAAP for nongovernmental entities. The Codification does not change U.S. GAAP. Instead, it takes the thousands of individual pronouncements that currently comprise U.S. GAAP and reorganizes them into approximately 90 accounting Topics, and displays all Topics using a consistent structure. Contents in each Topic are further organized first by Subtopic, then Section and finally Paragraph. The Paragraph level is the only level that contains substantive content. Citing particular content in the Codification involves specifying the unique numeric path to the content through the Topic, Subtopic, Section and Paragraph structure. FASB suggests that all citations begin with "FASB ASC," where ASC stands for Accounting Standards Codification. Changes to the ASC subsequent to June 30, 2009 are referred to as Accounting Standards Updates ("ASU").

In conjunction with the issuance of FASB SFAS 168, the FASB also issued ASU No. 2009-1, Topic 105—Generally Accepted Accounting Principles ("FASB ASU 2009-1"), which includes FASB SFAS 168 in its entirety as a transition to the ASC. FASB ASU 2009-1 is effective for interim and annual periods ending after September 15, 2009 and had no impact on the Company's financial position or results of operations but changed the referencing system for accounting standards.

Certain of the following pronouncements were issued prior to the issuance of the ASC and adoption of the ASUs. For such pronouncements, citations to the applicable Codification by Topic, Subtopic and Section are provided where applicable in addition to the original standard type and number.

In June 2009, the FASB issued additional guidance under ASC 860 "Accounting for Transfer of financial Assets and Extinguishment of Liabilities" which improves the relevance, representational faithfulness, and comparability of the information that a reporting entity provides in its financial statements about a transfer of financial asset; the effects of a transfer on its financial position, financial performance, and cash flows; and a transferor's continuing involvement, if any, in transferred financial assets. This additional guidance requires that a transferor recognize and initially measure at fair value all assets obtained (including a transferor's beneficial interest) and liabilities incurred as a result of a transfer of financial assets accounted for as a sale. Enhanced disclosures are required to provide financial statement users with greater transparency about transfers of financial assets and a transferor's continuing involvement with transferred financial assets. This additional guidance must be applied as of the beginning of

RECENTLY ISSUED ACCOUNTING STANDARDS - (continued)

each reporting entity's first annual reporting period that begins after November 15, 2009, for interim periods within that first annual reporting period and for interim and annual reporting periods thereafter. Earlier application is prohibited. This additional guidance must be applied to transfers occurring on or after the effective date. The adoption of this ASC 860 is not expected to have a material impact on the Company's financial statements and disclosures.

In January 2010, the FASB issued Accounting Standards Update ("ASU") 2010-06, "improving Disclosures about Fair Value Measurements," which clarifies certain existing requirements in ASC 820 "Fair Value Measurements and Disclosures," and required disclosures related to significant transfers between each level and additional information about Level 3 activity. FASB ASU 2010-06 begins phasing in the first fiscal period beginning after December 15, 2009. The Company is currently assessing the impact on its consolidated results of operations and financial conditions.

In February 2010, the FASB issued FASB ASU 2010-09, "Subsequent Events, Amendments to Certain Recognition and Disclosure Requirements," which clarifies certain existing evaluation and disclosure requirements in ASC 855 "Subsequent Events" related to subsequent events. FASB ASU 2010-09 requires SEC filers to evaluate subsequent events through the date in which the financial statements are issued and is effective immediately. The new guidance does not have an effect on the Company's consolidated results of operations and financial condition.

Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

Note C. Involuntary Reorganization under Chapter 11

The Plan of Reorganization became effective and the Company emerged from Chapter 11 reorganization proceedings on March 28, 2008 (the "Reorganization Effective Date"). On the Reorganization Effective Date, the Company implemented fresh-start reporting in accordance with American Institute of Certified Public Accounts Statement of Position 90-7: Financial Reporting by Entities in Reorganization under the Bankruptcy Code ("SOP 90-7").

All conditions required for the adoption of fresh-start reporting were met upon emergence from the reorganization Proceedings on the Reorganization Effective Date. As a result, the fair value of the Prior Super Deal assets became the new basis for the Company's statement of financial position as of the Fresh-Start Adoption Date, and all operations beginning on or after March 28, 2008 are related to the Successor Company.

As a result of the application of fresh-start reporting, the financial statements prior to and including March 28, 2008 represent the operations of the Prior Super Deal and are not comparable with the financial statements for periods on or after March 28, 2008. References to "New Super Deal" refer to the Company on or after March 28, 2008, after giving effect to the application of fresh-start reporting. References to the "Prior Super Deal" refer to the Company prior to and including March 28, 2008.

Note D. Income Taxes

No provision for federal and state income taxes has been recorded because the Company has incurred net operating losses since inception. The Company's net operating loss carryforward as of ~~February~~August 2831, 2010 totals approximately $~~390~~380,000. These carry forwards, which will be available to offset future taxable income, expire beginning in May 31, 2024 and last until May 31, 2029.

The Company does not believe that the realization of the related net deferred tax asset meets the criteria required by generally accepted accounting principles and, accordingly, the deferred income tax asset arising from such loss carry forward has been fully reserved.

Deferred income taxes (benefits) are provided for certain income and expenses which are recognized in different periods for tax and financial reporting purposes. The Company had cumulative net operating loss carry-forwards for income tax purposes at ~~February~~August 2831, 2010 of approximately $~~390~~380,000, expiring through May 31, 2029. The Company has established a 100% valuation allowance against this deferred tax asset, as the Company has no history of profitable operations.

Note E. Related Party Transactions

The Company is allocated certain expenses such as rent, travel and administrative that are paid on behalf of the Company by American Capital Holdings, Inc., aand ~~company~~United States Financial Group, Inc. companies that isare related to the Company by mutual stockholders and Directors. The total expenses allocated to the Company in the ~~nine~~three months ended ~~February~~August 2831, 2010 and 2009 and for the period from March 28, 2008 (date of bankruptcy effectiveness) through February 28, 2010 is approximately $155,000, $155,000, and $4348,000, respectively.

These expenses were paid with the issuance of 10,~~515,000,~~ 1,515,000 and 4,~~347~~852,500 shares of common stock for the three ~~nine~~ months ended ~~February~~August 2831, 2010 and 2009 and for the period from March 28, 2008 (date of bankruptcy effectiveness) through ~~February~~August 2831, 2010 respectively. Because there is no market for the Company's common stock and the Company has no assets, shares were issued at the shares par value of $.01 per share, which approximated the value of services received.

Note F. Subsequent Events

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

Revenue for the ~~nine~~three months ended February 28, 2010 and 2009 was $0.

Total operating expenses for the ~~nine~~three months ended ~~February~~August 2831, 2010 was $15,~~250~~286 compared to $155,~~160~~150 for the ~~nine~~three months ended ~~February~~August 2831, 2009 resulting from the company ~~focusing~~incurring ~~its~~costs ~~efforts~~related ~~towards~~to retaining a new PCAOB registered accounting firm to complete audits for May 31, 2008 2009 and 2010 and keeping the Company current with rent, transfer work, and other administrative costs.

The operations for the ~~nine~~three months ended ~~February~~August 2831, 2010 resulted in a net loss of $15,~~250~~286 versus a net loss of $155,~~160~~150 recorded in the ~~nine~~three months ended ~~February~~August 2831, 2009.

History of the Company

To review the History of the Company, see Part 1, Item 1 of our annual report filed for the Period May 31, ~~2009~~2010. That note is hereby incorporated by reference into this Part 1, Item 2.

Recently Adopted Accounting Pronouncements

For a discussion of recently adopted accounting pronouncements, see Note B to our financial statements at Part 1, Item 1 to this quarterly report.

Accounting Pronouncements That We Have Not Yet Adopted

For a discussion of recently issued accounting pronouncements that we have not yet adopted, see Note B to our financial statements at Part 1, Item 1 to this quarterly report.

Forward-Looking Statements

This quarterly report on Form 10-Q contains "forward-looking statements" within the meaning of the federal securities laws. Statements regarding future events and developments and our future performance, as well as management's current expectations, beliefs, plans, estimates or projections relating to the future, are forward-looking statements within the meaning of these laws. Actual results could differ materially from those set forth in the forward-looking statements.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

We have not entered into any financial derivative instruments that expose us to material market risk, including any instruments designed to hedge the impact of foreign currency exposures. We may, however, hedge such exposure to foreign currency exchange rate fluctuations in the future.

Item 4. Controls and Procedures

(a) Disclosure Controls and Procedures

Disclosure controls and procedures are controls and other procedures of a registrant designed to ensure that information required to be disclosed by the registrant in the reports that it files or submits under the Securities Exchange Act of 1934 (the "Exchange Act") are properly recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission's ("SEC") rules and forms. Disclosure controls and procedures include processes to accumulate and evaluate relevant information and communicate such information to a registrant's management, including its principal executive and financial officers, as appropriate, to allow for timely decisions regarding required disclosures.

(b) CEO and CFO Certifications

Attached as Exhibit 31.1 and 31.2 to this quarterly report are certifications by our Chief Executive Officer ("CEO") and Chief Financial Officer ("CFO"). These certifications are required in accordance with Section 302 of the Sarbanes-Oxley Act of 2002. This portion of our quarterly report describes the results of our controls evaluation referred to in those certifications.

(c) Our Evaluation of Disclosure Controls and Procedures

As of the end of the period covered by this report, we evaluated the effectiveness of the design and operation of A Super Deal's disclosure controls and procedures, as required by Rule 13a-15 of the Exchange Act. This evaluation was carried out under the supervision and with the participation of our management, including our CEO and CFO. Based on the evaluation as of the end of the period covered by this report, our CEO and CFO concluded that our disclosure controls and procedures were effective to ensure that information required to be disclosed by us in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms.

(d) Changes in Internal Control Over Financial Reporting

There were no changes to our internal control over financial reporting or in other factors that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting during the period covered by this report.

(e) Inherent Limitations of Any Control System

We do not expect that our disclosure controls and procedures or our internal control over financial reporting will prevent all error and all fraud. A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the control system's objectives will be met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the company have been detected.

PART 2. OTHER INFORMATION

Item 1. Legal Proceedings

None

Item 1A. Risk Factors

There have been no material changes to the risk factors presently disclosed in our May 31, ~~2009~~2010 Form 10-K.

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

None

Item 3. Defaults Upon Senior Securities

None

Item 4. (Removed and Reserved)

Item 5. Other Information

None

Item 6. Exhibits

(a) Exhibits


Exhibit 31.1		Certification pursuant to Rule 13a — 14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

Exhibit 31.2		Certification pursuant to Rule 13a — 14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

Exhibit 32.1		Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

SIGNATURE

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.

	A Super Deal.com, Inc.
Date: September 9, 2010	By:	/s/ Richard C. Turner
Date: October 15, 2010	By:	/s/ Richard C. Turner
		Richard C. Turner
		Chief Financial Officer (Duly Authorized Officer and Principal Financial and Accounting Officer)

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Filing Compare · Diamond Energy Partners, L.P.