U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended ~~March~~June 3130, 2009

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

For the transition period from

Commission File No. 000-52162

MCA HOLDINGS CORPORATION
(Exact name of small business issuer as specified in its charter)


Nevada		98-0497320
(State or other jurisdiction of incorporation or formation)		(I.R.S. employer identification number)

Suite 2806

505 – 6^th Street S.W.

Calgary, Alberta

Canada T2P 1X5

(Address of principal executive offices) (Zip Code)

Issuer's telephone number: (403) 237-8330
Issuer's facsimile number: (403) 228-3013

No change
(Former name, former address and former
fiscal year, if changed since last report)

Copies to: Richard W. Jones Jones, Haley & ~~Haley~~Mottern, P.C. 115 Perimeter Center Place, Suite 170 Atlanta, Georgia 30346 (770) 804-0500 www.corplaw.net

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the 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 is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [X] No [ ]

{A0054824.DOC}

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS

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

Yes [ ] No [ ]

APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 10,645,000 shares of $.0001 par value common stock outstanding as of ~~March~~June 3130, 2009.

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 “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large Accelerated Filer [ ]

Accelerated Filer [ ]

Non-Accelerated Filer [ ]

Smaller reporting company [X]

(Do not check if a smaller reporting company)

{A0054824.DOC}

MCA HOLDINGS CORPORATION
(a corporation in the development stage)

INTERIM AND UNAUDITED FINANCIAL STATEMENTS INDEX

PART I – FINANCIAL INFORMATION:

Page

Item 1.

Financial Statements

Balance Sheet (Unaudited)

Statements of Operations (Unaudited)

Statement of Stockholders' Deficit (Unaudited)

Statements of Cash (Unaudited)

Item 2.

Management's Discussion and Analysis of Financial Conditions &and Results of Operations

Item 3.

~~Quantitive~~ Quantitative and Qualitative Disclosure About Market Risks

Item 4.T. Controls and Procedures

PART II – OTHER INFORMATION:

Item 1.

Legal Proceedings

Item 1A.

Risk Factors

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

Item 3.

Defaults Upon Senior Securities

Item 4.

Submission of Matters to a Vote of Security Holders

Item 5.

Other Information

Item 6.

Exhibits

Signatures

{A0054824.DOC}

PART I — FINANCIAL INFORMATION

Item 1. Unaudited Financial Statements

MCA Holdings, Inc.
(A Development Stage Company)
Balance Sheet--Unaudited
As of June 30, 2009
	As of
	March 31, 2009	December 31, 2008
	December 31,
	June 30, 2009	December 31, 2008
ASSETS
CURRENT ASSETS:
Cash	$ ~~528~~510	$ 545
Accounts Receivable	-	-
	-	-
TOTAL CURRENT ASSETS	-	-
TOTAL CURRENT ASSETS	528	545
	510	545
FIXED ASSETS:
Furniture, Fixtures, and Equipment	20,098	20,098
Accumulated Depreciation	(89,~~709~~714)	(7,704)
TOTAL FIXED ASSETS	1110,~~389~~384	12,394
TOTAL ASSETS	$ 1110,~~917~~894	$ 12,939
LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES:
Accounts Payable	$ 3541,~~536~~906	$ 26,960
Due to Related Party	21,888	21,888
TOTAL CURRENT LIABILITIES	5763,~~424~~794	48,848
TOTAL LIABILITIES	5763,~~424~~794	48,848
Preferred stock ($0.0001 par value; 10,000,000 shares authorized:
no shares issued and outstanding at March 31, 2009)	-	-
no shares issued and outstanding at June 30, 2008)	-	-
Common stock ($0.0001 par value; 100,000,000 shares authorized:
10,645,000 shares issued and outstanding at March 31, 2009)	1,065	1,065
10,645,000 shares issued and outstanding at June 30, 2008)	1,065	1,065
Paid in Capital	407,835	407,835
Accumulated Deficit	(454,407)	(444,809)
Retained Deficit	(461,800)	(444,809)
TOTAL STOCKHOLDERS' DEFICIT	(4552,~~507~~900)	(35,909)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1110,~~917~~894	$ 12,939

{A0054824.DOC}

MCA Holdings, Inc.
(A Development Stage Company)
Statement of Operations--Unaudited
			~~Cumulative~~		Cumulative
	For the Three Months Ended		Totals Since
					Totals Since
	March 31,		Inception
	For the three months ended		For the six months ended		Inception
	2009	2008	April 19, 2006
	30-Jun-09	30-Jun-08	30-Jun-09	30-Jun-08	April 19, 2006
REVENUES:
Income	$ -	$ -	$ -	$ -	$ -
Total Revenue	-	-	-	-	-
EXPENSES:
Consulting Fees	-	~~3,300~~-	~~247,833~~-	3,300	247,183
Legal and Professional Fees	34,~~045~~419	72,~~243~~507	~~104~~7,~~996~~464	12,249	109,416
Rent	~~4,131~~-	5,~~205~~579	594,~~765~~131	10,784	59,765
Depreciation	1,005	1,005	82,~~709~~010	2,010	9,714
Selling, General, and Administrative	1,~~417~~968	12,~~450~~813	333,~~104~~386	4,265	35,722
Total Expenses	97,~~598~~392	1811,~~203~~904	~~454~~16,~~407~~991	32,608	461,800
Loss from operations	$ (97,~~598~~392)	$ (1811,~~203~~904)	$ (~~454~~16,~~407~~991)	$ (32,608)	$ (461,800)
Basic and fully diluted net loss per common share:	$ (0.00)	$ (0.00)	$ (0.0400)	$ (0.00)	$ (0.04)
Weighted average common shares outstanding	10,645,000	10,~~590~~645,000	10,645,000	10,645,000	10,645,000

{A0054824.DOC}

MCA Holdings, Inc.
(A Development Stage Company)
Statement of Stockholders' Deficit--Unaudited
For the Six Months Ended June 30, 2009
					Additional
	Common Stock		Preferred Stock		Paid-in	Deficit
	Shares	Amount	Shares	Amount	Capital	Accumulated
Balances, December 31, 2007	10,645,000	$ 1,065	-	$ -	$ 407,835	$ (391,818)
Net loss for the year	-	-	-	-	-	(52,991)
Issuance of common shares	-	-	-	-	-	-
Balances, December 31, 2008	10,645,000	$ 1,065	-	$ -	$ 407,835	$ (444,809)
Net loss for the period	-	-	-	-	-	(916,~~598~~991)
Balances, March 31, 2009	10,645,000	$ 1,065	-	$ -	$ 407,835	$ (454,407)
Balances, June 30, 3009	10,645,000	$ 1,065	-	$ -	$ 407,835	$ (461,800)

{A0054824.DOC}

MCA Holdings, Inc.
(A Development Stage Company)
Statement of Cash Flows--Unaudited
			Cumulative
	For the Three Months Ended		Totals Since
			Totals Since
	March 31,		Inception
	For the Six Months Ended		Inception
	2009	2008	April 19, 2006
	30-Jun-09	30-Jun-08	April 19, 2006
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (916,~~598~~991)	$ (1832,~~203~~608)	$ (~~454~~461,~~407~~800)
Adjustments to reconcile net (loss) to net cash used in operations:
Depreciation Expense	12,~~005~~010	12,~~005~~010	89,~~709~~714
Changes in Assets and Liabilities:
(Increase)/decrease in Accounts Receivable	-	23,263	-
(Increase)/decrease in Prepaid Expenses	-	2,650	-
Increase/(decrease) in Accounts Payable	814,~~576~~946	(811,~~817~~602)	3541,~~536~~906
Increase/(decrease) in Due to Related Party	-	8216,249	21,888
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(1735)	(2038)	(388,~~274~~292)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of Fixed Assets	-	-	(20,098)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	-	-	(20,098)
CASH FLOWS FROM FINANCING ACTIVITIES:
Shareholder Loan	-	-	-
Proceeds from issuance of Common Stock	-	-	408,900
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	-	-	408,900
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(1735)	(2038)	~~528~~510
BALANCE AT BEGINNING OF PERIOD	545	620	-
BALANCE AT END OF PERIOD	$ ~~528~~510	$ ~~600~~582	$ ~~528~~510

{A0054824.DOC}

Item 2. Management Discussion and Analysis of Financial Conditions and Results of Operations.

~~Management~~THE ~~Discussion~~THREE ~~and~~MONTHS ~~Analysis~~ENDED ofJUNE ~~Financial~~30, ~~Conditions~~2009 ~~and~~COMPARED ~~Results~~TO ofTHE ~~Operations~~THREE MONTHS ENDED JUNE 30, 2008

~~THE THREE MONTHS ENDED MARCH 31, 2009 COMPARED TO THE THREE MONTHS ENDED MARCH 31, 2008~~REVENUES

~~REVENUES~~Our total sales revenue remained at $0 for the three months ended June 30, 2009, when compared to the three months ended June 30, 2008. There are no previous or current sales of merchandise to compare in 2009 or 2008 for a percentage of increase/decrease.

~~Our~~COSTS ~~total~~OF sales revenue remained at $0 for the three months ended March 31, 2009, when compared to the three months ended March 31, 2008. There are no previous or current sales of merchandise to compare in 2009 or 2008 for a percentage of increase/decrease.SALES

~~COSTS~~Our OFoverall ~~SALES~~ cost of sales remained at $0 for the three months ended June 30, 2009, when compared to the three months ended June 30, 2008. There are no previous or current costs of sales of merchandise to compare in 2009 or 2008 for a percentage of increase/decrease in a systematic manner.

~~Our~~OPERATION ~~overall~~AND ~~cost~~ADMINISTRATIVE of sales remained at $0 for the three months ended March 31, 2009, when compared to the three months ended March 31, 2008. There are no previous or current costs of sales of merchandise to compare in 2009 or 2008 for a percentage of increase/decrease in a systematic manner.EXPENSES

~~OPERATION~~During ~~AND~~the ~~ADMINISTRATIVE~~three ~~EXPENSES~~months ended June 30, 2009, our operating expenses totaled $7,392 compared to $11,904 for the same period in the previous year. Professional fees, included accounting fees and legal fees, increased by $1,912 over the same period in 2008. These are fees we pay to accountants and attorneys throughout the year for performing various tasks.

~~During~~LIQUIDITY ~~the~~AND ~~quarter~~CAPITAL ended March 31, 2009, our operating expenses totaled $9,598 compared to $18,203 for the same period in the previous year. Professional fees, included accounting fees and legal fees, decreased by $4,198 over the same period in 2008. These are fees we pay to accountants and attorneys throughout the year for performing various tasks. RESOURCES

~~LIQUIDITY~~As ~~AND~~of ~~CAPITAL~~June ~~RESOURCES~~30, 2009, the Company had assets consisting of cash in the amount of $510. At June 30, 2009 the Company had total liabilities of $63,794. This amount includes shareholder loans for $21,888. The shareholder loans accrue simple interest at the rate of 10% per annum.

AsGOING ofCONCERN March 31, 2009, the Company had assets consisting of cash in the amount of $528. At March 31, 2009 the Company had total liabilities of $57,424. This amount includes shareholder loans for $21,888. The shareholder loans accrue simple interest at the rate of 10% per annum.QUALIFICATION

~~GOING~~In ~~CONCERN~~our ~~QUALIFICATION~~Auditor's Report for the fiscal year ending December 31, 2008, Traci J. Anderson stated that we have incurred annual losses since inception, and that this raised substantial doubt about our ability to continue as a going concern.

InCASH our Auditor's Report for the fiscal year ending December 31, 2008, Traci J. Anderson stated that we have incurred annual losses since inception, and that this raised substantial doubt about our ability to continue as a going concern.FLOW

~~CASH~~Our ~~FLOW~~primary sources of liquidity have been the sale of common stock and shareholder loans.

~~Our~~WE ~~primary~~MAY ~~sources~~HAVE ofTO ~~liquidity~~DISCONTINUE ~~have been the sale of common stock and shareholder loans~~OPERATIONS.

WEIf ~~MAY~~we ~~HAVE~~are TOunable ~~DISCONTINUE~~to ~~OPERATIONS~~achieve or sustain profitability, or if operating losses increase in the future, we may not be able to remain a viable company and may have to discontinue operations. Our expenses have historically exceeded our revenues and we have had losses in all fiscal years of operation, including those in the fiscal year ending 2008, and the losses are projected to continue in 2009. Our net losses for the three months ending June 30, 2009 and the year ending December 31, 2008 were $7,392 and $52,991, respectively. The Company has a cumulative net loss of $461,800 since inception to June 30, 2009. We have been concentrating on the development of our business plan. There is no assurance that we will be successful in implementing our business plan or that we will be profitable now or in the future.

IfCOMMON we are unable to achieve or sustain profitability, or if operating losses increase in the future, we may not be able to remain a viable company and may have to discontinue operations. Our expenses have historically exceeded our revenues and we have had losses in all fiscal years of operation, including those in the fiscal year ending 2008, and the losses are projected to continue in 2009. Our net losses for the three months ending March 31, 2009 and the year ending December 31, 2008 were $9,598 and $52,991, respectively. The Company has a cumulative net loss of $454,407 since inception to the period ended March 31, 2009. We have been concentrating on the development of our business plan. There is no assurance that we will be successful in implementing our business plan or that we will be profitable now or in the future.STOCK

~~COMMON~~We ~~STOCK~~are authorized to issue 100,000,000 shares of Common Stock, with a par value of $0.0001. There are 10,645,000 shares of Common Stock issued and outstanding as of the date of this Quarterly Report on Form 10-Q. All shares of common stock have one vote per share on all matters including election of directors, without provision for cumulative voting. The common stock is not redeemable and has no conversion or preemptive rights. The common stock currently outstanding is validly issued, fully paid and non- assessable. In the event of liquidation of the Company, the holders of common stock will share equally in any balance of the Company's assets available for distribution to them after satisfaction of creditors and preferred shareholders, if

~~We are authorized to issue 100,000,000 shares of Common Stock, with a par value of $0~~{A0054824.0001. There are 10,645,000 shares of Common Stock issued and outstanding as of the date of this Quarterly Report on Form 10-Q. All shares of common stock have one vote per share on all matters including election of directors, without provision for cumulative voting. The common stock is not redeemable and has no conversion or preemptive rights. The common stock currently outstanding is validly issued, fully DOC}

~~paid and non- assessable. In the event of liquidation of the Company, the holders of common stock will share equally in~~ any ~~balance of the Company's assets available for distribution to them after satisfaction of creditors and preferred shareholders, if any~~. The holders of common stock of the Company are entitled to equal dividends and distributions per share with respect to the common stock when, as and if, declared by the board of directors from funds legally available.

PREFERRED STOCK

We are authorized to issue 10,000,000 shares of Preferred Stock, with a par value of $0.0001. There are 0 shares of preferred stock issued and outstanding as of the date of this Quarterly Report on Form 10-Q.

CAUTIONARY STATEMENT FOR FORWARD-LOOKING STATEMENTS

Statements contained in this "Management's Discussion and Analysis or Plan of Operation" may contain information that includes or is based upon certain "forward-looking statements" relating to our business. These forward-looking statements represent management’s current judgment and assumptions, and can be identified by the fact that they do not relate strictly to historical or current facts. Forward-looking statements are frequently accompanied by the use of such words as "anticipates," "plans," "believes," "expects," "projects," "intends," and similar expressions. Such forward-looking statements involve known and unknown risks, uncertainties, and other factors, including, while it is not possible to predict or identify all such risks, uncertainties, and other factors, those relating to:

our ability to secure the additional financing adequate to execute our business plan;

our ability to identify, negotiate and complete the acquisition of an operating business, consistent with our business plan.

Any one of these or other risks, uncertainties, other factors, or any inaccurate assumptions may cause actual results to be materially different from those described herein or elsewhere by us. We caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date they were made. Certain of these risks, uncertainties, and other factors may be described in greater detail in our filings from time to time with the Securities and Exchange Commission, which we strongly urge you to read and consider. Subsequent written and oral forward-looking statements attributable to us or to persons acting on our behalf are expressly qualified in their entirety by the cautionary statements set forth above and elsewhere in our reports filed with the Securities and Exchange Commission. We expressly disclaim any intent or obligation to update any forward-looking statements.

Item 3. Quantitative and Qualitative Disclosure about Market Risks.

~~Quantitive~~Not ~~and Qualitative Disclosure About Market Risks~~Applicable.

~~Not~~Item ~~Applicable~~4.T. Controls and Procedures.

~~Item 4T.~~(a)

~~Controls~~Evaluation of disclosure controls and ~~Procedures~~procedures.

As required by paragraph (ab) of Rules 13a-15 or 15d-15 under the Securities Exchange Act of 1934, the Company's principal executive officer and principal financial officer have evaluated the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act) as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on this evaluation these officers have concluded that as of the end of the period covered by this Quarterly Report on Form 10-Q, our disclosure controls and procedures were effective and were adequate to insure that the information required to be disclosed by the Company in reports it files or submits under the Exchange Act were recorded, processed, summarized and reported within the time period specified in the Commission's rules and forms.

~~Evaluation of disclosure controls and procedures.~~(b)

AsChanges required by paragraph (b) of Rules 13a-15 or 15d-15 under the Securities Exchange Act of 1934, the Company's principal executive officer and principal financial officer have evaluated the Company's disclosure controls and procedures (as defined in ~~Rules~~internal 13a-15(e) and 15d-15(e) of the Exchange Act) as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on this evaluation these officers have concluded that as of the end of the period covered by this Quarterly Report on Form 10-Q, our disclosure controls and procedures were effective and were adequate to insure that the information required to be disclosed by the Company in reports it files or submits under the Exchange Act were recorded, processed, summarized and reported within the time period specified in the Commission's rules and forms.

~~(b)~~There have been no significant changes in our internal controls or other factors that could significantly affect such controls and procedures subsequent to the date we completed our evaluation. Therefore, no corrective actions were taken.

~~Changes in internal controls~~{A0054824.DOC}

There have been no significant changes in our internal controls or other factors that could significantly affect such controls and procedures subsequent to the date we completed our evaluation. Therefore, no corrective actions were taken.9

9PART II - OTHER INFORMATION

~~PART~~Item II1. -Legal ~~OTHER INFORMATION~~Proceedings.

~~Item~~To 1the best knowledge of the Company's officers and directors, the Company is currently not a party to any pending legal proceedings.

Legal Proceedings.

To the best knowledge of the Company's officers and directors, the Company is currently not a party to any pending legal proceedings.

Item 1A. Risk Factors.

There have been no material changes to the risk factors previously disclosed under item 1 of the Company’s Registration Statement on Form 10-SB as initially filed with the United States Securities and Exchange Commission on August 3, 2006.

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

~~Unregistered sales of Equity Securities and Use of Proceeds~~None.

~~None~~Item 3. Defaults Upon Senior Securities.

~~Item 3~~None.

~~Defaults~~Item ~~Upon~~4.T. ~~Senior~~Submission ~~Securities~~of Matters to a Vote of Security Holders.

None.

Item 45. Other Information.

~~Submission of Matters to a Vote of Security Holders~~None.

~~None~~Item 6. Exhibits and Reports of Form 8-K.

~~Item 5.~~(a)

~~Other Information.~~Exhibits

~~None~~*3.1

~~Item~~Certificate 6of Incorporation, as filed with the Nevada Secretary of State on April 16, 2006.

~~Exhibits and Reports of Form 8-K~~*3.2

~~(a)~~By-Laws.

~~Exhibits~~31.1

*3Certification pursuant to Section 302 of Sarbanes Oxley Act of 2002.1

~~Certificate of Incorporation, as filed with the Nevada Secretary of State on April 16, 2006~~31.2

*3Certification pursuant to Section 302 of Sarbanes Oxley Act of 2002.2

~~By-Laws~~32.1

31Certification pursuant to Section 906 of Sarbanes Oxley Act of 2002.1

~~Certification pursuant to Section 302 of Sarbanes Oxley Act of 2002~~32.2

31Certification pursuant to Section 906 of Sarbanes Oxley Act of 2002.2

~~Certification~~* ~~pursuant~~Filed as an exhibit to ~~Section~~the ~~302~~Company's ofRegistration ~~Sarbanes~~Statement ~~Oxley~~on ~~Act~~Form of10-SB, ~~2002~~as initially filed with the Securities and Exchange Commission on August 3, 2006, and incorporated herein by this reference.

32None.1

~~Certification pursuant to Section 906 of Sarbanes Oxley Act of 2002.~~SIGNATURES

32In 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, there unto duly authorized.2

~~Certification~~Dated: September ~~pursuant~~28, ~~to Section 906 of Sarbanes Oxley Act of 2002.~~2009

*MCA ~~Filed~~HOLDINGS ~~as an exhibit to the Company's Registration Statement on Form 10-SB, as initially filed with the Securities and Exchange Commission on August 3, 2006, and incorporated herein by this reference.~~CORPORATION

10By: /s/

~~SIGNATURES~~Wai Leung Cheng

InWai ~~accordance~~Leung ~~with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, there unto duly authorized.~~Cheng

~~Dated: May~~Principle ~~18,~~Executive ~~2009~~Officer

~~MCA HOLDINGS CORPORATION~~Chairman

~~By: /s/ Wai Leung Cheng~~{A0054824.DOC}

~~Wai Leung Cheng~~10

Principle Executive Officer

Chairman

Filing Compare · MCA Holdings CORP