UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended ~~January~~April 3130, 2011

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

For the transition period from ______ to __________

COMMISSION FILE NUMBER: ~~001~~333-~~34731~~158203

ECO ENERGY PUMPS, INC.

(Exact name of registrant as specified in its charter)

Nevada	26-3550371
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

112 North Curry Street, Carson City, Nevada 89703-4934

(Address of principal executive offices)

(775) 284 3713

(Registrant’s Telephone Number, Including Area Code)

Check whether the issuer (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the issuer 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 ¨ 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 filer. See definition of “accelerated filer” and “large accelerated filer” in Rule 12b-2 of the Exchange Act (Check one):

Large Accelerated Filer o

Accelerated Filer o

Non-Accelerated Filer o

Smaller Reporting Company x

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

Indicate the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: As of ~~March~~February 2113, ~~2011~~2013, the registrant had 29,~~267~~552,~~320~~500 shares of common stock, $0.001 par value, issued and outstanding.

Explanatory Note: The Registrant has filed this form 10-Q for the quarterly period ending April 30, 2011 taking into account the rescission agreement between the Registrant and DLT International, Ltd. on August 22, 20011. Accordingly, the financial statements reported herein reflect the Registrant’s financial statements as if said transaction had never occurred.

INDEX

		Page
		Number
	PART I – FINANCIAL INFORMATION
Item 1	Financial Statements	3
Item 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations	2013
Item 3	Quantitative and Qualitative Disclosures About Market Risk	2314
Item 4	Controls and Procedures	2415
	PART II – OTHER INFORMATION
Item 1	Legal Proceedings	2516
Item 2	Unregistered Sales of Equity Securities and Use of Proceeds	2516
Item 3	Defaults Upon Senior Securities	2516
Item 4	(Removed and Reserved)	2516
Item 5	Other Information	2516
Item 6	Exhibits	2516

2INDEX TO FINANCIAL STATEMENTS

ECO ENERGY PUMPS, INC.

BALANCE SHEETS	3

STATEMENTS OF OPERATION	4

STATEMENTS OF STOCKHOLDERS’ EQUITY	5

STATEMENTS OF CASH FLOWS	6

NOTES TO FINANCIAL STATEMENTS	7

~~CONSOLIDATED~~Eco ~~FINANCIAL~~Energy ~~STATEMENTS~~Pumps, Inc.

~~FOR~~ Balance ~~THE THREE MONTHS ENDED JANUARY 31, 2O11 AND 2010~~Sheets

(Stated in US Dollars)

	April 30, 2011			October 31, 2010
	(Unaudited)			(Unaudited)
ASSETS
CURRENT ASSETS:
Cash	$	-		$	49

Total Current Assets		-			49

Total Assets	$	-		$	49

LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES:
Accounts payable	$	13,290		$	13,290
Advances from related party		71,916			8,995

Total Current Liabilities		85,206			22,285

COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' DEFICIT:
Common stock at $0.001 par value: 75,000,000 shares authorized, 9,552,500 shares issued and outstanding		9,552			9,552
Additional paid-in capital		4,798			4,798
Accumulated deficit		(99,556	)		(36,586	)

Total Stockholders' Deficit		(85,206	)		(22,236	)

Total Liabilities and Stockholders' Deficit	$	-		$	49

~~Unaudited~~See accompanying notes to consolidated financial statements

CONSOLIDATED BALANCE SHEETS	4
CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME	5
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY	6
CONSOLIDATED STATEMENTS OF CASH FLOWS	7
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS	8

~~ECO~~Eco ~~ENERGY~~Energy ~~PUMPS~~Pumps, ~~INC~~Inc. ~~CONSOLIDATED BALANCE SHEETS AS OF JANUARY 31, 2011, AND OCTOBER 31 , 2010 (Stated in US Dollars)~~

	Note	January 31, 2011		October 31, 2010
		(unaudited)		(audited)
ASSETS
Current assets
Cash and cash equivalents		$	13,938	$	9,106
Trade receivables			2,040,461		2,735,326
Receivables from directors	6		82,285		-
Receivable from a related company	6		171,360		212,671
Other receivables			112,496		302,217
Prepaid expenses			-		218,407
Deposit			10,912		2,998
Deposit for acquisition of a company	5		1,822,794		-
Advances to suppliers			259,842		-
Inventories			173,154		13,782
Total current assets		$	4,687,242	$	3,494,507
Property, plant and equipment, net	4		1,399,379		1,407,458
TOTAL ASSETS		$	6,086,621	$	4,901,965
LIABILITIES AND STOCKHOLDERS’ EQUITY
Trade payables		$	29,296	$	33,335
Advances from customers			87,105		32,139
Other payables			2,124		-
Sale commission payable			17,894		28,612
Payables to related parties	6		41,649		25,369
Payables to key management	6		-		34,477
Accrued expenses			1,391		15,129
VAT payable			1,603,230		1,112,760
Income tax payables			662,583		525,358
Other tax payables			143,565		77,893
TOTAL LIABILITIES		$	2,588,837	$	1,885,072
Commitments and contingencies		$	-	$	-

Statements of Operations

STOCKHOLDERS’ EQUITY
	For the Three Months									For the Six Months
Preferred stock at $0.001 par value; 10,000,000 shares authorized Nil share issued and fully paid					$	-			$	-
	Ended					Ended				Ended			Ended
Common stock at $0.001 par value; 300,000,000 shares authorized; 36,001,083 shares issued and outstanding at January 31, 2011 and October 31, 2010		7			$	36,001			$	36,001
	April 30, 2011					April 30, 2010				April 30, 2011			April 30, 2010
Additional paid-in capital		7				1,347,261				1,347,261
	(Unaudited)					(Unaudited)				(Unaudited)			(Unaudited)
Retained earnings						1,945,055				1,557,885
REVENUES		$	-			$	-			$	-		$	-
Accumulated other comprehensive income						169,467				75,746
OPERATING EXPENSES:
					$	3,497,784			$	3,016,893
General and administrative expenses			5,000				4,435				12,970			8,235
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY					$	6,086,621			$	4,901,965
Total operating expenses			5,000				4,435				12,970			8,235
INCOME (LOSS) FROM OPERATIONS			(5,000	)			(4,435	)			(12,970	)		(8,235	)
OTHER (INCOME) EXPENSE:
Recission payment			50,000				-				50,000			-
Total other (income) expense			50,000				-				50,000			-
LOSS BEFORE INCOME TAX PROVISION			(55,000	)			(4,435	)			(62,970	)		(8,235	)
INCOME TAX PROVISION			-				-				-			-
NET LOSS		$	(55,000	)		$	(4,435	)		$	(62,970	)	$	(8,235	)
NET LOSS PER COMMON SHARE - BASIC AND DILUTED:		$	(0.01	)		$	(0.00	)		$	(0.01	)	$	(0.00	)
Weighted average common shares outstanding - basic and diluted			9,552,500				9,552,500				9,552,500			9,552,500

See accompanying notes to consolidated financial statements

~~ECO~~Eco ~~ENERGY~~Energy ~~PUMPS~~Pumps, ~~INC~~Inc. ~~CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010 (Stated in US Dollars)~~

		For the three months ended
	Note	January 31, 2011			January 31, 2010
Net revenues		$	2,779,504		$	-
Cost of net revenues			(1,469,844	)		-
Gross profit		$	1,309,660		$	-
Operating expenses:
Selling			(388,925	)		-
General and administrative			(402,354	)		(3,800	)
Income (loss) from operation		$	518,381		$	(3,800	)
Interest income			7			-
Interest expenses			(1,875	)		-
Other expenses			(286	)		-
Income (loss) before income taxes		$	516,227		$	(3,800	)
Income taxes	9		(129,057	)		-
Net income (loss)		$	387,170		$	(3,800	)
Foreign currency translation adjustment			93,721			-
Comprehensive income (loss)		$	480,891		$	(3,800	)
Weighted average number of shares outstanding:
Basic and diluted	10		36,001,083			9,552,500
Earning (loss) per share:
Basic and diluted	10	$	0.01		$	(0.00	)

Statement of Stockholders' Deficit

For the Interim Period Ended April 30, 2011

(Unaudited)

	Common Stock, $0.001 Par Value				Additional					Total
	Number of				Paid-in		Accumulated			Stockholders'
	Shares		Amount		Capital		Deficit			Equity

Balance, October 31, 2009		9,552,500	$	9,552	$	4,798	$	(22,946	)	$	(8,596	)

Net loss								(13,640	)		(13,640	)

Balance, October 30, 2010		9,552,500		9,552		4,798		(36,586	)		(22,236	)

Net loss								(62,970	)		(62,970	)

Balance, April 30, 2011		9,552,500	$	9,552	$	4,798	$	(99,556	)	$	(85,206	)

See accompanying notes to consolidated financial statements

~~ECO~~Eco ~~ENERGY~~Energy ~~PUMPS~~Pumps, ~~INC~~Inc. ~~CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY FOR THE QUARTERS ENDED JANUARY 31, 2011 AND FOR THE PERIOD ENDED OCTOBER 31, 2010 (Stated in US Dollars)~~

	Common stock		Additional paid-in capital			Retained earnings		Accumulated other comprehensive income		Total
Balance, June 3, 2010	$	32,400		1,373,099			-		-		1,405,499
Reverse merger		3,601		(25,838	)		-		-		(22,237	)
Net income		-		-			1,557,8851,557,885		-		1,557,885
Foreign currency translation adjustment		-		-			-		75,746		75,746
Balance, October 31, 2010	$	36,001		1,347,261			1,557,885		75,746		3,016,893
Balance, November 1, 2010	$	36,001		1,347,261			1,557,885		75,746		3,016,893
Net income		-		-			387,170		-		387,170
Foreign currency translation adjustment		-		-			-		93,721		93,721
Balance, January 31, 2011	$	36,001		1,347,261			1,945,055		169,467		3,497,784

Statements of Cash Flows

	For the Six Months				For the Six Months
	Ended				Ended
	April 30, 2011				April 30, 2010
	(Unaudited)				(Unaudited)

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss		$	(62,970	)	$	(8,235	)
Adjustments to reconcile net loss to net cash used in operating activities
Changes in operating assets and liabilities:
Accrued expenses			-			4,735

NET CASH USED IN OPERATING ACTIVITIES			(62,970	)		(3,500	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from related party advance			62,921			1,000

NET CASH PROVIDED BY FINANCING ACTIVITIES			62,921			1,000

NET CHANGE IN CASH			(49	)		(2,500	)

Cash at beginning of period			49			2,799

Cash at end of period		$	-		$	299


SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid		$	-		$	-

Income tax paid		$	-		$	-

See accompanying notes to consolidated financial statements

ECO ENERGY PUMPS, INC. CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010 (Stated in US Dollars)

	For the three months ended
	January 31, 2011			January 31, 2010
Cash flows from operating activities
Net income (loss)	$	387,170		$	(3,800	)
Depreciation		26,614			-
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Trade receivables		724,833			-
Other receivables		241,580			-
Inventories		(157,769	)		-
Prepaid expenses		219,348			-
Sales commission payable		(11,001	)		-
Trade payables		(4,444	)		-
Advances from customers		54,052			-
Accrued expenses		(13,816	)		300
VAT payables		471,388			-
Income tax payables		129,057			-
Other tax payables		64,056			-
Advances to suppliers		(257,527	)		-
Other payables		2,105			-
Deposit		(7,804	)		-
Net cash provided by (used in) operating activities	$	1,867,842		$	(3,500	)
Cash flows from investing activities
Receivable from a related company	$	43,754		$	-
Payables to related parties		15,800			1,000
Advances from key management		(34,626	)		-
Amounts due from directors		(81,552	)		-
Deposit paid for investment		(1,806,549	)		-
Net cash provided by (used in) investing activities	$	(1,863,173	)	$	1,000
Cash flows from financing activities
Net cash provided by financing activities	$	-		$	-

Net cash and cash equivalents sourced (used)	$	4,669	$	(2,500	)
Effect of foreign currency translation on cash and cash equivalents		163		-
Cash and cash equivalents–beginning of period		9,106		2,799
Cash and cash equivalents–end of period	$	13,938	$	299

See accompanying notes to consolidated financial statements

ECO ENERGY PUMPS, INC.

~~NOTES~~(A TODevelopment ~~CONSOLIDATED~~Stage ~~FINANCIAL STATEMENTS~~Company)

~~FOR~~NOTES TO THE ~~THREE~~FINANCIAL ~~MONTHS ENDED JANUARY 31, 2011 AND 2010~~STATEMENTS

~~(Stated~~As inof USApril ~~Dollars)~~30, 2011 and for the

~~1. ORGANIZATION~~Three ~~AND~~and ~~PRINCIPAL~~Six ~~ACTIVITIES~~Months Ended April 30, 2011 and 2010

~~Eco~~NOTE ~~Energy~~1 ~~Pumps,~~– ~~Inc.~~NATURE ~~(“the~~OF ~~Company”~~OPERATIONS orAND ~~“the~~BASIS ~~Group”)~~OF ~~was incorporated as a for-profit company in the State of Nevada on October 14, 2008 and established a fiscal year end of October 31.~~PRESENTATION

OnNote ~~October~~1 ~~25,~~– ~~2010,~~Organization the Company acquired DLT International Limited., a privately held corporation organized under the laws of the British Virgin Islands (“DLT”), in accordance with a Securities Exchange Agreement (the “Exchange”). DLT was organized under the laws of the British Virgin Islands on March 18, 2010. DLT is a holding company whose principal operating company develops, manufactures and ~~distributes automotive testing equipment in the People's Republic of China. Upon consummation of the Exchange, the Registrant adopted the business plan of DLT.~~Operations

~~Pursuant~~Eco toEnergy ~~the terms of the Exchange~~Pumps, ~~the~~Inc. ~~Company acquired DLT in exchange for an aggregate of 2,267,320 newly issued shares~~ (~~the~~ “~~Exchange Shares~~Eco”) ofor the ~~Company’s common stock, par value $0.001 per share (the~~ “~~Common Stock~~Company”) ~~issued~~was toincorporated ~~DLT~~under ~~Shareholders in accordance with their pro rata ownership of DLT equity. As a result of~~ the ~~Exchange,~~laws ~~DLT became a wholly-owned subsidiary~~ of the ~~Company. In~~State ~~addition, our principal stockholder agreed to retire their 9,300,000 shares~~ of ~~Common~~Nevada ~~Stock. Following~~on ~~the~~October ~~Exchange~~14, ~~and upon giving effect to the Split, the Company had an aggregate of approximately 36,001,083 shares issued and outstanding~~2008.

OnThe ~~October~~Company ~~18,~~originally ~~2010,~~intended ~~as a condition precedent~~ to ~~the~~develop ~~Exchange,~~ a ~~majority~~very ofefficient ~~the~~water ~~Company’s~~pump ~~Shareholders~~powered ~~voted~~by tosolar ~~amend~~energy. ~~the~~Its ~~Company’s~~main ~~Articles~~differential ofwas ~~Incorporation~~ to ~~(i)~~be ~~change~~the ~~its~~exclusive ~~name~~rotary tostyle ~~DLT~~positive ~~International,~~flow ~~Ltd. (the “Name Change”)~~pump, ~~(ii)~~which ~~increase~~would ~~the~~have ~~number~~been ofable ~~its~~to ~~authorized~~pump ~~shares~~water ofcontinually ~~capital~~with ~~stock~~no ~~from~~waste ~~75,000,000 to 310,000,000 shares~~ of ~~which~~energy. ~~(a) 300~~However,~~000,000~~ ~~shares~~the ~~were~~Company ~~designated~~was ~~common~~unable ~~stock,~~to ~~par~~develop ~~value~~this ~~$0.001~~water ~~per~~pump ~~share~~ and ~~(b)10,000,000~~therefore ~~were~~on ~~designated~~October ~~“preferred~~25, ~~stock~~2010, ~~par value $0.001 per share (~~the ~~“Preferred~~Company ~~Stock”),~~entered ~~(iii)~~into ~~authorize~~an ~~the~~agreement ~~creation~~with ofDLT aInternational ~~class of 10~~Ltd.,~~000,000~~ ~~shares~~a ofBritish ~~blank~~Virgin ~~check~~Islands ~~preferred~~company ~~stock,~~whereby ~~(iv)~~the ~~and~~Company toacquired ~~effect~~all aof ~~forward-split~~the ~~such~~issued ~~that fourteen~~ and ~~29/100~~outstanding ~~(14.29)~~capital ~~shares~~stock of ~~its~~DLT ~~Common~~in ~~Stock~~exchange ~~were issued~~ for ~~every~~2,267,320 1newly ~~share of Common Stock~~ issued ~~and~~shares ~~outstanding immediately prior to filing~~ of ~~the~~Common ~~Amendment (the “Split”)~~Stock.

~~Prior~~Subsequent to ~~the~~this ~~Exchange,~~transaction wethe ~~were~~Company consummated a ~~development-stage~~rescission ~~Company~~agreement with DLT International Limited whereby the Parties agreed to rescind that certain agreement, dated October 25, 2010. The rescission agreement was intended to ~~develop~~void, anab ~~efficient~~initio, ~~water~~the ~~pump~~original ~~powered~~agreement, bytreating ~~solar~~the ~~energy~~original agreement as invalid from the outset. Accordingly, both the Company and DLT mutually agreed to release each other of all respective obligations under the Agreement. As a result of the ~~Exchange~~recession, ~~with~~these ~~DLT~~financial ~~International~~statements ~~Limited~~have ~~(“DLT”),~~been wepresented ~~have~~as ~~adopted~~though the ~~business~~transaction ~~plan~~never occurred or impacted the balance sheets, statements of ~~DLT~~operations, statement of stockholders deficit or statements of cash flows.

The Company is currently inactive.

Note 2 – Summary of Significant Accounting Policies

Basis of Presentation - Unaudited Interim Financial Information

The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full fiscal year.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 reporting amounts of revenues and expenses during the reporting period.

The Company’s significant estimates and assumptions include the fair value of financial instruments; expected term of share options and similar instruments, expected volatility of the entity’s common shares and the method used to estimate it, expected annual rate of quarterly dividends, and risk free interest rate(s); income tax rate, income tax provision, deferred tax assets and valuation allowance of deferred tax assets; and the assumption that the Company will continue as a going concern. Those significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to those estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.

Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.

Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.

Actual results could differ from those estimates.

Fair Value of Financial Instruments

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in generally accepted accounting principles (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Level 1		Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2		Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3		Pricing inputs that are generally observable inputs and not corroborated by market data.

Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.

The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

The carrying amounts of the Company’s financial assets and liabilities, such as cash and accounts payable, approximate their fair values because of the short maturity of these instruments.

Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

It is not however, practical to determine the fair value of advances from stockholders, if any, due to their related party nature.

Fiscal Year End

The Company elected January 31 as its fiscal year ending date.

Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.

~~ECO~~Related ~~ENERGY PUMPS, INC.~~Parties

~~NOTES~~The TOCompany ~~CONSOLIDATED~~follows ~~FINANCIAL~~subtopic ~~STATEMENTS~~850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

~~FOR~~Pursuant ~~THE~~to ~~THREE~~Section ~~MONTHS~~850-10-20 ~~ENDED~~the ~~JANUARY~~related 31parties include a. affiliates of the Company; b. entities for which investments in their equity securities would be required, ~~2011~~absent ~~AND~~the ~~2010~~election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

~~(Stated~~The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in USthe ~~Dollars~~ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

~~DLT,~~Commitment ~~through its wholly-owned Chinese subsidiary, Dalei Vehicle Inspecting Technology (Shen Zhen) Co., Ltd (“Dalei”), is a manufacturer~~ and supplier of automotive emissions testing equipment and software control systems and a provider of comprehensive inspection station management services. Such services include the establishment of systems, standards and equipment supply, create inspection service market rules and formulate market rules with the government together in order to constitute a complete set of industry management methods and management measures, which include staff training, equipment access, inspection technology standards, management content and specific requirements.Contingencies

2The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. ~~SUMMARY~~ OFCertain ~~SIGNIFICANT~~conditions ~~ACCOUNTING~~may ~~POLICIES~~exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

(If the assessment of a) ~~Method~~contingency indicates that it is probable that a material loss has been incurred and the amount of ~~accounting~~the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.

~~The~~Loss ~~Group~~contingencies ~~maintains~~considered ~~its~~remote ~~general~~are ~~ledger~~generally ~~and~~not ~~journals~~disclosed ~~with~~unless ~~the~~they ~~accrual~~involve ~~method~~guarantees, ofin ~~accounting~~which ~~for~~case ~~financial~~the ~~reporting~~guarantees ~~purposes~~would be disclosed. ~~The~~Management ~~financial~~does ~~statements~~not ~~and~~believe, ~~notes~~based ~~are~~upon ~~representations~~information ofavailable ~~management. Accounting~~at ~~policies~~this ~~adopted~~time bythat ~~the~~these ~~Group~~matters ~~conform~~will tohave ~~generally~~a ~~accepted~~material ~~accounting~~adverse ~~principles~~effect inon the ~~United~~Company’s ~~States~~financial position, results of ~~America~~operations ~~(“US~~or ~~GAAP”)~~cash ~~and~~flows. ~~have~~However, ~~been~~there ~~consistently~~is ~~applied~~no inassurance that such matters will not materially and adversely affect the ~~presentation~~Company’s ofbusiness, financial ~~statements~~position, and results of operations or cash flows.

~~(b)~~Revenue ~~Principles of consolidation~~Recognition

The ~~consolidated~~Company ~~financial~~applies ~~statements~~paragraph ~~are~~605-10-S99-1 ~~presented~~of inthe USFASB ~~Dollars~~Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and ~~include~~earned. The Company considers revenue realized or realizable and earned when all of the ~~accounts~~following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the ~~Company~~product ~~and~~has ~~its~~been ~~subsidiary. All~~shipped ~~significant~~or ~~inter-company~~the ~~balances~~services have been rendered to the customer, (iii) the sales price is fixed or determinable, and ~~transactions~~(iv) ~~are~~collectability ~~eliminated~~is inreasonably ~~consolidation~~assured.

The Company owned its subsidiary soon after its inception and continued to own the equity’s interests through January 31, 2011. The following table depicts the identity of the subsidiaries:

Name of Subsidiary	Place & Date of Incorporation	Equity Interest Attributable to the Company (%)	Common Stock/ Registered Capital ($)	Registered Capital (RMB)
DLT International Limited (“DLT”)	BVI/March 18, 2010	100	$50,000	N/A
Dalei Vehicle Inspecting Technology (Shen Zhen) Co., Ltd (“Dalei”)	PRC/June 3, 2010	100	$730,855	RMB 5,000,000

~~ECO~~Income ~~ENERGY~~Tax ~~PUMPS, INC.~~Provision

~~NOTES~~The TOCompany ~~CONSOLIDATED~~accounts ~~FINANCIAL~~for ~~STATEMENTS~~income taxes under Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which 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 years 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 Income and Comprehensive Income in the period that includes the enactment date.

~~FOR~~The ~~THE~~Company ~~THREE~~adopted ~~MONTHS~~section ~~ENDED~~740-10-25 ~~JANUARY~~of 31the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, ~~2011~~the ~~AND~~Company ~~2010~~may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty (50) percent likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures.

~~(Stated~~Uncertain inTax ~~US Dollars)~~Positions

~~2. SUMMARY~~The OFCompany ~~SIGNIFICANT~~did ~~ACCOUNTING~~not ~~POLICIES~~take ~~(Continued)~~any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the interim period ended April 30, 2011 or 2010.

~~(c)~~Net ~~Use~~Loss ofPer ~~estimates~~Common Share

~~The~~Net ~~preparation~~loss ofper ~~the~~common ~~financial~~share ~~statements~~is incomputed ~~conformity~~pursuant ~~with~~to ~~generally~~section ~~accepted~~260-10-45 ~~accounting~~of ~~principles in~~ the ~~United~~FASB ~~States~~Accounting ofStandards ~~America~~Codification. Basic ~~requires~~net ~~management~~loss toper ~~make~~common ~~estimates~~share ~~and~~is ~~assumptions~~computed ~~that~~by ~~affect~~dividing ~~the~~net ~~reported~~loss ~~amounts~~by ofthe ~~assets~~weighted ~~and~~average ~~liabilities~~number ~~and disclosure~~ of ~~contingent~~shares ~~assets and liabilities at the date~~ of ~~the~~common ~~financial~~stock ~~statements~~outstanding ~~and~~during the ~~reported~~period. Diluted ~~amounts~~net ofloss ~~revenues~~per ~~and~~common ~~expenses~~share ~~during~~is ~~the~~computed ~~reporting~~by ~~periods.~~dividing ~~Management~~net ~~makes~~loss ~~these~~by ~~estimates using~~ the ~~best~~weighted ~~information~~average ~~available~~number atof ~~the~~shares ~~time~~of ~~the~~common ~~estimates~~stock ~~are~~and ~~made;~~potentially ~~however~~outstanding ~~actual~~shares ~~results~~of ~~could~~common ~~differ~~stock ~~materially~~during ~~from~~the ~~those estimates~~period.

~~(d)~~There ~~Economic~~were ~~and~~no ~~political~~potentially ~~risks~~dilutive shares outstanding for the interim period ended April 30, 2011 or 2010.

~~The~~Cash ~~Group’s~~Flows operations are conducted in the PRC. Accordingly, the Group’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC economy.Reporting

The ~~Group’s~~Company ~~operations~~adopted inparagraph 230-10-45-24 of the ~~PRC~~FASB ~~are~~Accounting ~~subject~~Standards toCodification ~~special~~for ~~considerations~~cash flows reporting, classifies cash receipts and ~~significant~~payments ~~risks~~according ~~not~~to ~~typically~~whether ~~associated~~they ~~with~~stem ~~companies~~from inoperating, ~~North~~investing, ~~America~~or ~~and~~financing ~~Western~~activities ~~Europe.~~and ~~These~~provides ~~include~~definitions ~~risks~~of ~~associated~~each ~~with~~category, ~~among~~and ~~others,~~uses the ~~political,~~indirect ~~economic~~or ~~and~~reconciliation ~~legal~~method ~~environment~~(“Indirect ~~and~~method”) ~~foreign~~as ~~currency~~defined ~~exchange.~~by ~~The~~paragraph ~~Group’s~~230-10-45-25 ~~results~~of ~~may~~the beFASB ~~adversely~~Accounting ~~affected~~Standards Codification to report net cash flow from operating activities by ~~changes~~adjusting innet income to reconcile it to net cash flow from operating activities by removing the ~~political~~effects of (a) all deferrals of past operating cash receipts and ~~social~~payments ~~conditions~~and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the ~~PRC~~reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and bythe effect of exchange rate changes on cash held in ~~governmental~~foreign ~~policies~~currencies ~~with~~is ~~respect~~reported toas ~~laws~~a separate item in the reconciliation of beginning and ~~regulations,~~ending ~~anti-inflationary~~balances ~~measures,~~of ~~currency~~cash ~~conversion,~~and ~~remittances~~cash ~~abroad,~~equivalents and ~~rates~~separately provides information about investing and ~~methods~~financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of ~~taxation,~~the ~~among~~FASB ~~other~~Accounting ~~things~~Standards Codification.

~~(e)~~Subsequent ~~Property, plant and equipment~~Events

~~Plant~~The ~~and~~Company ~~equipment~~follows ~~are~~the ~~carried~~guidance atin ~~cost~~Section ~~less~~855-10-50 ~~accumulated~~of ~~depreciation. Depreciation~~the isFASB ~~provided~~Accounting ~~over~~Standards ~~their~~Codification ~~estimated~~for ~~useful~~the ~~lives,~~disclosure ~~using~~of ~~the~~subsequent ~~straight-line method~~events. ~~Estimated~~The ~~useful~~Company ~~lives~~will ofevaluate subsequent events through the ~~plant~~date ~~and~~when ~~equipment~~the financial statements are ~~as follows:~~issued.

Buildings	40 years	Machinery & equipment	8 years
Office equipment	5 years

The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statement of income.

(f) Accounting for the impairment of long-lived assets

The Group periodically evaluates the carrying value of long-lived assets to be held and used, including intangible assets subject to amortization, when events and circumstances warrant such a review, pursuant to the guidelines established in ASC No. 360, “Property, Plant and Equipment”. The carrying value of a long-lived asset is considered impaired when the anticipated undiscounted cash flow from such asset is separately identifiable and is less than its carrying value. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair market value of the long-lived asset. Fair market value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. Losses on long-lived assets to be disposed of are determined in a similar manner, except that fair market values are reduced for the cost to dispose.

~~ECO~~Recently ~~ENERGY~~Issued ~~PUMPS,~~Accounting ~~INC.~~Pronouncements

~~NOTES~~FASB TOAccounting ~~CONSOLIDATED~~Standards ~~FINANCIAL~~Update ~~STATEMENTS~~No. 2011-08

~~FOR~~In ~~THE~~September ~~THREE~~2011, ~~MONTHS~~the ~~ENDED~~FASB ~~JANUARY~~issued ~~31,~~the FASB Accounting Standards Update No. 2011-08 ~~AND~~“Intangibles—Goodwill ~~2010~~and Other: Testing Goodwill for Impairment” (“ASU 2011-08”). This Update is to simplify how public and nonpublic entities test goodwill for impairment. The amendments permit an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test described in Topic 350. Under the amendments in this Update, an entity is not required to calculate the fair value of a reporting unit unless the entity determines that it is more likely than not that its fair value is less than its carrying amount.

~~(Stated~~The inguidance USis ~~Dollars)~~effective for interim and annual periods beginning on or after December 15, 2011. Early adoption is permitted.

~~2. SUMMARY~~FASB OFAccounting ~~SIGNIFICANT~~Standards ~~ACCOUNTING~~Update ~~POLICIES~~No. ~~(Continued)~~2011-11

~~During~~In December 2011, the ~~reporting~~FASB ~~periods,~~issued ~~there~~the ~~was~~FASB noAccounting ~~impairment~~Standards ~~loss~~Update No. 2011-11 “Balance Sheet: Disclosures about Offsetting Assets and Liabilities” (“ASU 2011-11”). This Update requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. The objective of this disclosure is to facilitate comparison between those entities that prepare their financial statements on the basis of U.S. GAAP and those entities that prepare their financial statements on the basis of IFRS.

~~(g)~~The ~~Foreign~~amended ~~currency~~guidance ~~translation~~is effective for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods.

~~The~~FASB ~~accompanying~~Accounting ~~financial~~Standards ~~statements~~Update ~~are presented in United States dollars~~No. ~~The functional currency of the Group is the Renminbi (RMB). The financial statements are translated into United States dollars from RMB at year~~2012-end exchange rates as to assets and liabilities and average exchange rates as to revenues and expenses. Capital accounts are translated at their historical exchange rates when the capital transactions occurred.02

~~The~~In ~~exchange~~July ~~rates~~2012, ~~used~~the toFASB ~~translate~~issued ~~amounts~~the inFASB ~~RMB~~Accounting ~~into~~Standards ~~USD~~Update ~~for~~No. ~~the~~2012-02 ~~purposes~~“Intangibles—Goodwill ofand ~~preparing~~Other ~~the~~(Topic ~~consolidated~~350) ~~financial~~Testing ~~statements~~Indefinite-Lived ~~were~~Intangible asAssets ~~follows:~~for Impairment” (“ASU 2012-02”).

January 31, 2011
Consolidated balance sheet	RMB 6.5833 to US$1.00
Consolidated statements of income and
comprehensive income	RMB 6.6425 to US$1.00

This Update is intended to reduce the cost and complexity of testing indefinite-lived intangible assets other than goodwill for impairment. This guidance builds upon the guidance in ASU 2011-08, entitled Testing Goodwill for Impairment. ASU 2011-08 was issued on September 15, 2011, and feedback from stakeholders during the exposure period related to the goodwill impairment testing guidance was that the guidance also would be helpful in impairment testing for intangible assets other than goodwill.

The ~~RMB~~revised isstandard ~~not~~allows ~~freely~~an ~~convertible~~entity ~~into~~the ~~foreign~~option ~~currency~~to ~~and~~first ~~all~~assess ~~foreign~~qualitatively ~~exchange~~whether ~~transactions~~it ~~must~~is ~~take~~more ~~place~~likely ~~through~~than ~~authorized~~not ~~institutions. No~~(that ~~representation~~ is, ~~made~~a ~~that~~likelihood ~~the~~of ~~RMB~~more ~~amounts~~than ~~could~~50 ~~have~~percent) ~~been,~~that oran ~~could~~indefinite-lived beintangible asset is impaired, ~~converted~~thus ~~into~~necessitating ~~USD~~that atit perform the ~~rates~~quantitative ~~used~~impairment ~~in translation~~test. InAn ~~addition,~~entity is not required to calculate the ~~current~~fair ~~foreign~~value ~~exchange~~of ~~control~~an ~~policies~~indefinite-lived ~~applicable~~intangible inasset ~~PRC~~and ~~also~~perform ~~restrict~~the quantitative impairment test unless the ~~transfer~~entity ofdetermines ~~assets~~that orit ~~dividends~~is ~~outside~~more likely than not that the ~~PRC~~asset is impaired.

~~(h)~~This ~~Cash~~Update is effective for annual and ~~cash~~interim ~~equivalents~~impairment tests performed in fiscal years beginning after September 15, 2012. Earlier implementation is permitted.

~~The~~Other ~~Group~~Recently ~~considers~~Issued, ~~all~~but ~~highly~~Not ~~liquid~~Yet ~~investments~~Effective ~~purchased~~Accounting with original maturities of three months or less to be cash equivalents. The Group maintains bank accounts in the PRC. The Group does not maintain any bank accounts in the United States of America. The cash located outside the United States is not restricted as to usage.Pronouncements

~~(i)~~Management ~~Accounts~~does ~~receivable~~not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

~~Accounts~~Note ~~receivable~~3 is– ~~recognized~~Financial and carried at the original invoice amount less allowance for any uncollectible amounts. An allowance for doubtful accounts is maintained for all customers based on a variety of factors, including the length of time the receivables are past due, significant one-time events and historical experience. Bad debts are written off as incurred. During the reporting years, there were no bad debts.Condition

~~Outstanding accounts balances are reviewed individually for collectability.~~ The ~~Company~~accompanying ~~does~~financial ~~not~~statements ~~charge~~have ~~any~~been ~~interest~~prepared ~~income~~assuming onthat ~~trade~~the ~~receivables.~~Company ~~Accounts~~will ~~balances~~continue ~~are~~as ~~charged~~a ~~off~~going ~~against~~concern, ~~the~~which ~~allowance~~contemplates ~~after~~continuity ~~all means~~ of ~~collection~~operations, ~~have~~realization ~~been~~of ~~exhausted~~assets, and ~~the~~liquidation ~~potential~~of ~~for~~liabilities ~~recovery~~in ~~is considered remote. To date,~~ the ~~Company~~normal ~~has~~course ~~not charged off any balances as it has yet to exhaust all means~~ of ~~collection~~business.

~~ECO~~As ~~ENERGY~~reflected ~~PUMPS~~in the accompanying financial statements, ~~INC~~the Company had an accumulated deficit at April 30, 2011 and had a net loss and net cash used in operating activities for the interim period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

~~NOTES~~While TOthe ~~CONSOLIDATED~~Company ~~FINANCIAL~~is ~~STATEMENTS~~attempting to commence operations and generate revenues, the Company’s cash position may not be significant enough to support the Company’s daily operations. Management intends to raise additional funds by way of a public or private offering. Management believes that the actions presently being taken to further implement its business plan and generate revenues provide the opportunity for the Company to continue as a going concern. While the Company believes in the viability of its strategy to generate revenues and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate revenues.

~~FOR~~The ~~THE~~financial ~~THREE~~statements ~~MONTHS~~do ~~ENDED~~not ~~JANUARY~~include ~~31,~~any ~~2011~~adjustments ~~AND~~related ~~2010~~to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that that might be necessary should the Company be unable to continue as a going concern.

~~(Stated~~Note in4 US– ~~Dollars)~~Stockholder’ Deficit

~~2. SUMMARY~~Shares ~~OF SIGNIFICANT ACCOUNTING POLICIES (Continued)~~Authorized

~~(j)~~Upon ~~Revenue~~formation ~~recognition~~the Company is authorized to issue 75,000,000 shares Common Stock, par value $0.001.

~~Revenue~~Note ~~represents~~5 ~~the~~– ~~invoiced~~Related ~~value~~Party ~~of goods sold recognized upon the delivery of goods to customers. Revenue is recognized when all of the following criteria are met:~~Transactions

-Advances ~~Persuasive~~from ~~evidence~~Related ~~of an arrangement exists;~~Party

-From ~~Delivery~~time ~~has~~to ~~occurred~~time, ora ~~services~~related ~~have~~party ~~been~~of ~~rendered;~~the Company advance funds to the Company for working capital purpose. Those advances are unsecured, non-interest bearing and due on demand.

-During ~~The~~the ~~seller’s~~six ~~price~~months ended April 30, 2011 and 2010, the related party advanced $62,921 and $1,000 to the ~~buyer~~Company isfor ~~fixed~~working orcapital ~~determinable;~~purposes, ~~and~~respectively.

-Free ~~Collection~~Office ~~is reasonably assured.~~Space

~~(k)~~The ~~Leases~~Company has been provided office space by the above related party at no cost. The management determined that such cost is nominal and did not recognize the rent expense in its financial statements.

~~The~~Note ~~Group~~6 ~~did~~– ~~not~~Subsequent have a lease that met the criteria of a capital lease. Leases that do not qualify as a capital lease are classified as an operating lease. Operating lease rental payments included in general and administrative expenses for the three months ended January 31, 2011 and 2010 were $28,343 and nil respectively.Events

~~(l)~~The ~~Advertising~~Company has evaluated all events that occur after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. The Management of the Company determined that there were no reportable subsequent events to be disclosed.

The Group expensed all advertising costs as incurred. Advertising expenses included in the general and administrative expense for the three months ended January 31, 2011 and 2010 were $3,764 and nil respectively.

(m) Income taxes

The Group accounts for income taxes using an asset and liability approach and allows for recognition of deferred tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Group is able to realize their benefits, or that future realization is uncertain.

The Group is operating in the PRC, and in accordance with the relevant tax laws and regulations of PRC, the enterprise income tax rate for the period ended January 31, 2011 was 25%.

(n) Cash and concentration of risk

Cash includes cash on hand and demand deposits in accounts maintained within the PRC. No bank deposit was maintained at January 31, 2011. The Group has not experienced any losses in such accounts and believes it is not exposed to any risk on its cash in bank accounts.

(o) Comprehensive income

Comprehensive income is defined to include all changes in equity except those resulting from investments by owners and distributions to owners. Among other disclosures, all items that are required to be recognized under current accounting standards as components of comprehensive income are required to be reported in a financial statement that is presented with the same prominence as other financial statements. The Group’s current component of other comprehensive income is the foreign currency translation adjustment.

ECO ENERGY PUMPS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(p) Recently implemented standards

ASC Update (“ASU”) No. 2010-01, Equity (Topic 505): Accounting for Distributions to Shareholders with Components of Stock and Cash. This update clarifies that the stock portion of a distribution to shareholders that allows them to elect to receive cash or stock with a potential limitation on the total amount of cash that all shareholders can elect to receive in the aggregate is considered a share issuance that is reflected in earnings per share prospectively and is not a stock dividend. This ASU codified the consensus reached in EITF Issue No. 09-E “Accounting for Stock Dividends, Including Distributions to Shareholders with Components of Stock and Cash”. ASU 2010-01 is effective for interim and annual periods ending on or after December 15, 2009, and should be applied on a retrospective basis. The adoption of this update did not have any material impact on the Company’s financial statements.

ASC Updated (“ASU”) No. 2010-02, Consolidation (Topics 810) – Accounting and Reporting for Decreases in Ownership of a Subsidiary - A Scope Clarification. This update provides guidance for non-controlling interests and changes in ownership interests of a subsidiary. An entity is required to deconsolidate a subsidiary when the entity ceases to have a controlling financial interest in the subsidiary. Upon deconsolidation of a subsidiary, an entity recognizes a gain or loss on the transaction and measures any retained investment in the subsidiary at fair value. The gain or loss includes any gain or loss associated with the difference between the fair value of the retained investment in the subsidiary and its carrying amount at the date the subsidiary is deconsolidated. In contrast, an entity is required to account for a decrease in its ownership interest of a subsidiary that does not result in a change of control of the subsidiary as an equity transaction. The adoption of this update did not have any material impact on the Company’s financial statements.

ASC Update (“ASU”) No. 2010-13, Compensation – Stock Compensation (Topic 718): Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades. This update is to codify the consensus reached in EITF Issue No. 09-J, “Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades.” The amendments to the Codification clarify that an employee share-based payment award with an exercise price denominated in the currency of a market in which a substantial portion of the entity’s equity shares trades should not be considered to contain a condition that is not a market, performance, or services condition. Therefore, an entity would not classify such an award as a liability if it otherwise qualifies as equity. The adoption of this update did not have any material impact on the Company’s financial statements.

ASC Update (“ASU”) No. 2010-21, Accounting for Technical Amendments to Various SEC Rules and Schedules. This update amends various SEC paragraphs in the FASB Accounting Standards Codification pursuant to SEC Final Rule, “Technical Amendments to Rules Forms, Schedules and Codification of Financial Reporting Policies”. The adoption of this update did not have any material impact on the Company’s financial statements.

ASC Update (“ASU”) No. 2010-22, Accounting for Various Topics. This update amends various SEC paragraphs in the FASB Accounting Standards Codification based on external comments received and the issuance of Staff Accounting Bulletin (SAB) No. 112 which amends or rescinds portion of certain SAB topics. SAB 112 was issued to bring existing SEC guidance into conformity with ASC 805 “Business Combination” and ASC 810 “Consolidation”. The adoption of this update did not have any material impact on the Company’s financial statements.

ECO ENERGY PUMPS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(p) Recently implemented standards (Continued)

ASC Update (“ASU”) No. 2010-29, Business Combinations (Topic 805): Disclosure of Supplementary Pro Forma Information for Business Combinations. This update reflects the decision reached in EITF Issue No. 10-G. The amendments in this ASU affect any public entity as defined by Topic 805, Business Combinations that enters into business combinations that are material on an individual or aggregate basis. The amendments in this ASU specify that if a public entity presents comparative financial statements, the entity should disclose revenue and earnings of the combined entity as though the business combination(s) that occurred during the current year had occurred as of the beginning of the comparable prior annual reporting period only. The amendments also expand the supplemental pro forma disclosures to include a description of the nature and amount of material, nonrecurring pro forma adjustments directly attributable to the business combination included in the reported pro forma revenue and earnings. The amendments are effective prospectively for business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2010. Early adoption is permitted.

Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s financial statements upon adoption.

3. CONCENTRATIONS OF CREDIT RISK AND MAJOR CUSTOMERS

Financial instruments that potentially expose the Group to concentrations of credit risk, consists of cash and accounts receivable as of January 31, 2011. The Group performs ongoing evaluations of its cash position and credit evaluations to ensure sound collections and minimize credit losses exposure.

As of January 31, 2011, all the Group’s bank deposits were conducted with banks in the PRC where there is currently no rule or regulation mandated on obligatory insurance of bank accounts.

For the three months ended January 31, 2011, all of the Group’s sales were generated from the PRC. In addition, all accounts receivable as of January 31, 2011 also arose in the PRC.

The maximum amount of loss exposure due to credit risk that the Group would bear if the counter parties of the financial instruments failed to perform represents the carrying amount of each financial asset on the balance sheet.

Normally, the Group does not require collateral from customers or debtors.

ECO ENERGY PUMPS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

3. CONCENTRATIONS OF CREDIT RISK AND MAJOR CUSTOMERS (Continued)

For the three months ended January 31, 2011, the following customers accounted for 10% or more of the Group’s revenue.

		For the
		three months ended
		January 31, 2011
Customer A		302,378
Customer B		283,077
Customer C		302,378
Customer D		283,077
Customer E		283,077

At January 31, 2011, the following customers accounted for 10% or more of the Group’s accounts receivable:

		January 31, 2011
Customer A		235,444
Customer B		212,659
Customer C		205,064

4. PROPERTY, PLANT AND EQUIPMENT, NET

Details of property, plant and equipment are as follows:

	January 31, 2011			October 31, 2010
At cost
Buildings	$	702,742		$	693,491
Machinery & equipment		757,295			747,326
Office equipment		1,975			1,949
Less: accumulated depreciation		(62,633	)		(35,308	)
	$	1,399,379		$	1,407,458

Depreciation expense included in the general and administrative expenses for the three months ended January 31, 2011 and 2010 were $26,614 and nil respectively.

5. DEPOSIT FOR ACQUISITION OF A COMPANY

Dalei entered into the agreement dated November 5, 2010 for acquisition of a company with the consideration of $1,822,794. The consideration has been fully paid during the three months ended January 31, 2011 but the acquisition process has not yet been completed. Dalei further entered into the supplementary agreement dated March 18, 2011 to extend the completion to the end of June 2011.

ECO ENERGY PUMPS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

6. RELATED PARTY TRANSACTIONS

In the normal course of its business, the Group carried out the following related party transactions during the period ended January 31, 2011 and 2010.

(b) Related party receivables and payables

Amounts receivable from and payable to related parties as of January 31, 2011 and October 31, 2010 are summarized as follows:

		January 31,		October 31,
	Common shareholder	2011		2010
Amount due from a related party:
Shenzhen Dalei Transportation Technology Co., Ltd	Mr. Zhang Xiuliang	$	79,438	$	212,671
Hefei Dalei Technology Co., Ltd	Mr. Zhang Xiuliang		91,922		-
		$	171,360	$	212,671
Amounts due to related companies:
Shenzhen Dalei Software Technology Co., Ltd	Mr. Zhang Xiuliang	$	41,649	$	18,647
Hefei Dalei Technology Co., Ltd	Mr. Zhang Xiuliang		-		6,722
		$	41,649	$	25,369

Balances with related parties represent advances to or loans from the respective related party. These balances were interest free, unsecured and repayable on demand. It was expected that the balances would be received or repaid within one year.

	January 31,		October 31,
	2011		2010
Amounts due from the directors:
Zhang Xiuliang	$	79,413	$	-
Liu Jun		2,872		-
	$	82,285	$	-

Amounts due from the directors are unsecured, interest-free, and repayable on demand.

ECO ENERGY PUMPS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

6. RELATED PARTY TRANSACTIONS (Continued)

(d) Payable to key management

	January 31,		October 31,
	2011		2010
Amounts due to the key management:
Liu Jun	$	-	$	23,984
Li Zhengying		-		10,493
	$	-	$	34,477

Amounts due to the key management are unsecured, interest-free, and repayable on demand.

7. CAPITALIZATION

As a result of the Group’s reverse-merger on October 25, 2010, the Group’s capital structure has been changed. The number of common stock was 36,001,083 after reverse-merger. The common stock is $36,001 with paid-in capital $1,347,262.

8. FAIR VALUE OF FINANCIAL INSTRUMENTS

The fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties. The carrying amounts of financial assets and liabilities, such as cash and cash equivalents, trade receivables, amount due from a director, other receivables, amount due to a shareholder and other payables, approximate their fair values because of the short maturity of these instruments and market rates of interest.

9. INCOME TAXES

The Company is registered in the State of Nevada whereas its subsidiary, DLT being incorporated in the British Virgin Islands is not subject to any income tax and conducts all of its business through its PRC subsidiary, Dalei (see note 1).

DLT was incorporated in the British Virgin Islands and is not subject to income taxes under the current laws of the British Virgin Islands.

The subsidiary, Dalei, being registered in the PRC, is subject to PRC’s Enterprise Income Tax (“EIT”). PRC EIT rate was 25% for the period ended January 31, 2011.

Income before income tax expenses of $516,227 for the period ended January 31, 2011, was attributed to operations in China. Income tax expense related to China income for the period ended January 31, 2011, was $129,057.

ECO ENERGY PUMPS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

9. INCOME TAXES (Continued)

A reconciliation between the income tax computed at the U.S. statutory rate and the Group’s provision for income tax is as follows:

	For the three months ended
	January 31, 2011			January 31, 2010
U.S. statutory rate		34	%		34	%
Foreign income not recognized in the U.S.		(34	%)		-
PRC Enterprise Income Tax		25	%		-
Provision for income tax		25	%		34	%

No deferred tax has been provided as there are no material temporary differences arising for the period ended January 31, 2011.

The Company did not have any interest and penalty recognized in the income statements for the period ended January 31, 2011 or balance sheet as of January 31, 2011. The Company did not have uncertainty tax positions or events leading to uncertainty tax position within the next 12 months.

10. EARNING (LOSS) PER SHARE

The Company calculates earnings per share in accordance with ASC 260, Earnings Per Share, which requires a dual presentation of basic and diluted earnings per share. Basic earnings per share are computed using the weighted average number of shares outstanding during the fiscal year. Potentially dilutive common shares consist of convertible preferred stock (using the if-converted method) and exercisable warrants and stock options outstanding (using the treasury method). The following table sets forth the computation of basic and diluted net income per common share:

	For the three months ended
	January 31, 2011		January 31, 2010
Net income (loss)	$	387,170	$	(3,800	)
Weighted-average shares of common stock outstanding:
Basic and diluted		36,001,083		9,552,500
Earning (loss) per share:
Basic and diluted	$	0.01	$	(0.00	)

ECO ENERGY PUMPS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

11. SUBSEQUENT EVENTS

Dalei has entered into the agreement dated November 5, 2010 and the supplementary agreement dated March 18, 2011 for acquisition of a company. The acquisition is expected to be completed before the end of June 2011.

The Company has evaluated all other subsequent events through March 22, 2011, the date these consolidated financial statements were issued, and determined that there were no other subsequent events or transactions that require recognition or disclosures in the financial statements.

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

This section of this report includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

Overview

Eco Energy Pumps, Inc. ("Eco Energy Pumps", "the Company", “our” or "we") was incorporated in the State of Nevada as a for-profit company on October 14, 2008. ~~and~~The ~~established~~Company is a ~~fiscal~~development ~~year~~stage ~~end~~company that intends to develop an efficient water pump powered by solar energy with an exclusive pump design. This product will be economical, portable and versatile; excellent for using in farms, irrigation, livestock watering and locations without power lines in general, such as remote homes and villages. It will be capable of ~~October~~pumping 31water from no matter how deep.

On October 25, 2010, the Company ~~acquired~~consummated ~~DLT~~a ~~International~~Securities ~~Limited.~~Exchange ~~DLT~~Agreement ~~International Limited~~ (the “~~DLT~~Exchange Agreement”) ~~was~~with ~~incorporated~~DLT ~~under~~International ~~the~~Ltd., ~~laws~~a ~~of the~~ British Virgin Islands oncompany ~~March 18~~(“DLT”), ~~2010~~ and ~~currently~~the ~~operates~~stockholders ~~through one operating company located in People’s Republic~~ of ~~China~~DLT (the ~~PRC~~“DLT Stockholders”): ~~Dalei~~whereby ~~Automobile~~the ~~Testing~~Registrant ~~Technology~~acquired ~~(Shenzhen)~~all ~~Co.,~~of ~~Ltd.~~the ~~(“Dalei”). Dalei~~issued ~~was~~and ~~incorporated~~outstanding ~~under~~capital ~~the~~stock ~~laws~~ of ~~the~~DLT ~~PRC~~in asexchange a(the ~~limited~~“Exchange”) ~~company~~for ~~on June 3~~2,267,320 ~~2010. Dalei~~newly isissued ashares ~~vehicle~~of ~~inspecting~~Common ~~technology~~Stock ~~provider~~(the in“Common ~~the~~Exchange ~~PRC~~Shares”).

~~For~~On August 22, 2011, Eco Energy Pumps, Inc. (the ~~first~~“Company”) ~~quarter~~entered ~~ended~~into ~~January~~a 31Rescission and Exchange Agreement (“Rescission Agreement”) with DLT, ~~2011~~KME Investments Group Limited, wethe ~~generated~~principal ~~revenues~~shareholder of $2the Company (“KME”),~~779~~ and John David Palmer (the “Shareholder”,~~504~~ ~~from~~collectively with KME, DLT and the ~~sales~~Company, ofthe ~~vehicle~~“Parties”), ~~inspecting~~whereby ~~machines~~the Parties agreed to aterminate ~~number~~and ofrescind ~~customers~~the Exchange Agreement.

~~Our~~Pursuant ~~gross~~to ~~profit~~the ~~margin~~Rescission ~~during~~Agreement, the ~~first~~Parties ~~quarter~~have ~~ended~~agreed ~~January~~to ~~31,~~rescind ~~2011~~the ~~was~~Exchange ~~47.1%.~~Agreement ~~During~~and unwind the ~~first~~transactions ~~quarter~~contemplated thereby as if they never occurred, ~~our~~subject ~~cost~~to ofthe ~~sales~~terms ofand ~~testing~~conditions ~~equipment~~set ~~consists~~forth ofin ~~purchasing~~the ~~machinery~~Rescission ~~and~~Agreement. ~~equipment,~~DLT ~~outsourced~~returned ~~instrumentation~~the Exchanged Shares to the Company and ~~control~~the ~~pane,~~Company ~~software,~~agreed ~~freight~~to re-issue the Retired Stock to the Shareholder. The Rescission Agreement contains customary representations, warranties and ~~installation~~covenants for like transactions.

~~Selling,~~Plan ~~general and administrative expenses for the first quarter ended January 31, 2011 was $791,279 or 28.5%~~ of ~~net sales. Selling, general and administrative expenses consist primarily of payroll.~~Operation

~~Income~~The Company has not yet generated any revenue from its operations ~~for~~since the ~~first~~date of inception. As of the fiscal quarter ended ~~January~~April 3130, 2011 ~~was~~we had no cash on hand and incurred operating expenses in the amount of $~~518~~5,~~381~~000. In the quarter ended April 30, ~~and~~2010 ~~net~~we ~~income~~had ~~after~~incurred ~~income~~operating ~~taxes~~expenses ~~for~~in the ~~same~~amount of $5,000. During the six months period ~~was~~ended April 30, 2011 the total operating expenses were in the amount of $~~387~~12,~~170~~970. These operating expenses were comprised of professional fees and office and general expenses.

Our ~~business~~current ~~operates~~cash ~~primarily~~holdings inwill ~~Chinese~~not ~~Renminbi~~satisfy ~~(“RMB”), but we report~~ our ~~results~~liquidity inrequirements ~~our~~and ~~SEC~~we ~~filings~~will inrequire ~~U.S.~~additional ~~Dollars. The~~financing ~~conversion~~to ofpursue our ~~accounts~~planned ~~from~~business ~~RMB to Dollars results in translation adjustments~~activities. ~~While~~ ~~our~~We ~~net income is added to the retained earnings on our balance sheet; the translation adjustments~~ are ~~added to a line item on our balance sheet labeled “accumulated other comprehensive income,” since it is more reflective of changes~~ in the ~~relative~~process ~~values~~ of ~~U.S.~~seeking ~~and~~equity ~~Chinese~~financing ~~currencies~~to ~~than~~fund ~~of the success of~~ our ~~business. During~~operations ~~the~~over ~~first quarter ended January 31, 2011,~~ the ~~effect~~next of12 ~~converting our financial results to Dollars was to add $93,721 to our accumulated other comprehensive income~~months.

~~Liquidity~~Management believes that if subsequent private placements are successful, we will generate sales revenue within the following twelve months thereof. However, additional equity financing may not be available to us on acceptable terms or at all, and ~~Capital~~thus ~~Resources~~we could fail to satisfy our future cash requirements.

Our principal liquidity requirements are for working capital and capital expenditures. We fund our liquidity requirements primarily through cash on hand, and cash flow from operations. We believe our cash on hand, future funds from operations and borrowings from our related parties will be sufficient to fund our cash requirements for at least the next twelve months.13

20As of April 30, 2011, the Company received advances from shareholders, contract vendees and related parties in the amount of $62,921 to pay for incorporation costs, filing fees and the costs associated with rescinding the transaction with DLT. The amount due to related parties are unsecured, non-interest bearing, and due on demand.

WeIf ~~ended~~the Company is unsuccessful in raising the ~~first~~additional ~~quarter~~proceeds ~~with~~through ~~$13~~a private placement offering it will then have to seek more additional funds through debt financing,~~938~~ ofwhich ~~cash~~would ~~and~~be ~~cash~~very ~~equivalents~~difficult for a new development stage company to secure. ~~The~~ ~~following~~However, ~~table~~if ~~sets~~such ~~forth~~financing were available, because Eco Energy Pumps is a ~~summary~~development ofstage ~~our~~company ~~cash~~with ~~flows~~no ~~for~~operations ~~the~~to ~~periods~~date, ~~indicated:~~it would likely have to pay additional costs associated with high risk loans and be subject to an above market interest rate.

The Quarter Ended January 31, 2011	2011
Net cash provided by operating activities	$	1,867,842
Net cash used in investing activities		(1,863,173	)
Net cash provided by financing activities		-
Effect of foreign currency translation		163
Net change in cash	$	13,938

Over the 12 month period starting upon the end of the sale of our stock, our company must raise capital and start its sales. The first stage of our operations over this period is to develop the prototype of our exclusive solar pump system and make all the adjustments necessary to assure high quality. We expect to complete this step within 120 days after we raise enough funds to implement our business plan.

~~Operating~~The ~~Activities~~second –stage ~~For~~is ~~the~~to ~~quarter~~develop ~~ended~~our ~~January~~company’s ~~31,~~website ~~2011,~~with ~~net~~detailed ~~cash~~information ~~provided~~and byanimated ~~operating~~demonstrations ~~activities~~of ~~was~~our ~~$1,867,842.~~unique ~~This~~pump issystem. ~~primarily~~We ~~attributable~~expect to ~~(i)~~complete ~~our~~this ~~net~~step ~~income of $387,170; (ii) decrease~~ in ~~net~~180 ~~trade~~days ~~receivables~~after ofwe ~~$724,833;~~raise ~~(iii)~~enough ~~decrease~~funds into ~~other~~implement ~~receivables~~our ofbusiness ~~$241,580 and (iv) increase in VAT payable of $471,388~~plan.

~~Investing~~The ~~Activities~~third –stage ~~Net~~consists ~~cash~~in ~~used~~our product Marketing and Sales campaign including: finding a storage space and buying pump supplies; exposition in ~~investing~~Trade ~~activities~~Shows ~~for~~across ~~the~~North ~~first~~America; ~~quarter~~distribution ~~2011~~of ~~was~~flyers ~~$1,863,173. This~~and isbrochures ~~primarily~~and ~~attributable~~demonstration of our products to anon-governmental ~~deposit~~and ofgovernmental ~~$1,806,549~~Institutions ~~paid~~that ~~for~~are anfunding ~~acquisition~~the development of aextraction ~~company~~and ~~which~~delivery isof ~~expected~~water and sanitation in Africa and in development stage countries in general. We expect to be ~~completed~~fully ~~before~~operational ~~the~~within ~~end~~360 ofdays ~~June~~after ~~2011~~we raise enough funds to implement our business plan.

~~Financing~~If ~~Activities~~we –are Nounable ~~cash~~to ~~from~~complete ~~financing~~any ~~activity~~phase isof ~~recorded~~our ~~during~~systems ~~the~~development ~~first~~or ~~quarter~~marketing ~~2011~~efforts because we don’t have enough money, we will cease our development and or marketing operations until we raise money. Attempting to raise capital after failing in any phase of our business development plan would be difficult. As such, if we cannot secure additional proceeds we will have to cease operations and investors would lose their entire investment.

~~Future~~We ~~Capital~~do ~~Requirements~~not –currently Wehave ~~had~~any ~~cash~~employees onand ~~hand~~management ofdoes ~~$13,938~~not atplan ~~January~~to ~~31,~~hire ~~2011~~employees at this time. We ~~did~~do not expect the purchase or sale of any ~~material~~significant ~~capital~~equipment ~~expenditures~~and ~~for~~has ~~fiscal~~no ~~2011~~current material commitments.

WeOff ~~believe~~Balance weSheet will be able to fund our cash requirements, for at least the next twelve months, from cash on hand, and operating cash flows. However, our ability to satisfy our cash requirements depends upon our future performance, which in turn is subject to general economic conditions and regional risks, and to financial, business and other factors affecting our operations, including factors beyond our control.Arrangement

IfThe wecompany ~~are~~is ~~unable~~dependent toupon ~~generate~~the ~~sufficient~~sale ~~cash~~of ~~flow~~its ~~from~~common ~~operations~~shares to ~~meet~~obtain ~~our~~the ~~obligations~~funding ~~and~~necessary ~~commitments, we will be required~~ to ~~refinance~~carry orits ~~restructure~~business ~~our indebtedness or raise additional debt or equity capital~~plan. ~~Additionally,~~We wehave ~~may~~previous bebeen ~~required~~provided towith ~~sell~~funding ~~material~~from ~~assets~~related orparties. ~~operations~~However, ~~suspend~~there oris ~~further~~no ~~reduce~~contract ~~dividend~~in ~~payments~~place or ~~delay~~written oragreement ~~forego~~securing ~~expansion~~these ~~opportunities~~agreements. ~~We might not be able to implement successful alternative strategies on satisfactory terms, if at all.~~

~~Capital~~Other ~~Expenditure~~than the above described situation the Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company's financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

We did not have any capital expenditures except a deposit payment for an acquisition of a company during the first quarter ended January 31, 2011.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition or results of operations.

Critical Accounting Policies and Estimates

This discussion and analysis of our financial condition and results of operations are based on our financial statements that have been prepared under accounting principle generally accepted in the United States of America. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect 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 reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and cash equivalents include cash and all highly liquid instruments with original maturities of three months or less.

Accounts Receivable

Accounts receivable is recognized and carried at the original invoice amount less allowance for any uncollectible amounts. An allowance for doubtful accounts is maintained for all customers based on a variety of factors, including the length of time the receivables are past due, significant one-time events and historical experience. Bad debts are written off as incurred. During the reporting years, there were no bad debts.

Outstanding accounts balances are reviewed individually for collectability. The Company does not charge any interest income on trade receivables. Accounts balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. To date, the Company has not charged off any balances as it has yet to exhaust all means of collection.

Recent Accounting Pronouncements

Impact of Accounting Pronouncements

There were no recent accounting pronouncements that have had a material effect on the Company’s financial position or results of operations.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

Not required.

2314

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Based upon an evaluation of the effectiveness of disclosure controls and procedures, our principal executive officer and principal financial officer have concluded that as of the end of the period covered by this Quarterly Report on Form 10-Q our disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act) were not effective to provide reasonable assurance that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified by the rules and forms of the SEC and is accumulated and communicated to management, including the CEO and CFO, as appropriate to allow timely decisions regarding required disclosure. As reported in our Annual Report on Form 10-K for the year ended October 31, 2010, the Company’s principal executive officer and principal financial officer has determined that there are material weaknesses in our disclosure controls and procedures.

The material weaknesses in our disclosure control procedures are as follows:

1. Lack of formal policies and procedures necessary to adequately review significant accounting transactions. The Company utilizes a third party independent contractor for the preparation of its financial statements. Although the financial statements and footnotes are reviewed by our management, we do not have a formal policy to review significant accounting transactions and the accounting treatment of such transactions. The third party independent contractor is not involved in the day to day operations of the Company and may not be provided information from management on a timely basis to allow for adequate reporting/consideration of certain transactions.

2. Audit Committee and Financial Expert. The Company does not have a formal audit committee with a financial expert, and thus the Company lacks the board oversight role within the financial reporting process.

We intend to initiate measures to remediate the identified material weaknesses including, but not necessarily limited to, the following:

●

Establishing a formal review process of significant accounting transactions that includes participation of the Chief Executive Officer, the Chief Financial Officer and the Company’s corporate legal counsel.

●

Form an Audit Committee that will establish policies and procedures that will provide the Board of Directors a formal review process that will among other things, assure that management controls and procedures are in place and being maintained consistently.

Changes in Internal Control over Financial Reporting

As reported in our Annual Report on Form 10-K for the year ended October 31, 2010, management is aware that there a significant deficiency and a material weakness in our internal control over financial reporting and therefore has concluded that the Company’s internal controls over financial reporting were not effective as of October 31, 2010. The significant deficiency relates to a lack of segregation of duties due to the small number of employees involvement with general administrative and financial matters. The material weakness relates to a lack of formal policies and procedures necessary to adequately review significant accounting transactions.

There have not been any changes in the Company's internal control over financial reporting during the quarter ended ~~January~~April 3130, 2011 that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.”

2415

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

The Company is not a party to any pending legal proceedings, and no such proceedings are known to be contemplated.

No director, officer, or affiliate of the issuer and no owner of record or beneficiary of more than 5% of the securities of the issuer, or any security holder is a party adverse to the registrant or has a material interest adverse to the registrant.

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

Exhibit No.		Description
31.1*		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2*		Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1*		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.1*		Certification of Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2*		Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

* Filed herewith

* As contemplated by SEC Release No. 33-8212, these exhibits are furnished with this quarterly report on Form 10-Q and are not deemed filed with the Securities and Exchange Commission and are not incorporated by reference in any filing of ~~AmbiCom~~Eco ~~Holdings~~Energy Pumps, Inc. under the Securities Act of 1933 or the Securities Exchange Act of 1934, including this quarterly report, whether made before or after the date hereof and irrespective of any general incorporation language in any filings.

2516

SIGNATURES

Pursuant to the requirements of the Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Dated: ~~March~~February 2213, ~~2011~~ 2013

ECO ENERGY PUMPS, INC.

By: /s/ ~~Jun~~John ~~Liu~~David Name: Jun Liu Title: Chief Executive Officer, Director (principal executive officer) By: /s/ Zhengying Li Name: Zhengying Li Title: Chief Financial Officer , Director (principal accounting officer) By: /s/ Xiuliang Zhang Name: Xiuliang Zhang Title:Chairman, PresidentPalmer

26 Name: John David Palmer

Title: President, Chief Executive Officer,

Chief Financial Officer, Director

(principal executive officer and principal accounting officer)

Filing Compare · Eco Energy Pumps, Inc.