UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(MARK ONE)

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

For the quarterly period ended: ~~December~~June 3130, ~~2011~~2012

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

For the transition period from _____ to ____

Commission File No. 000-54387

MASSIVE DYNAMICS, INC.

(Exact name of registrant as specified in its charter)


Nevada	45-0836120
(State or other jurisdiction of	(I.R.S. Employer
incorporation or organization)	Identification No.)

527 Baypointe ~~Drive~~Dr, Newport Beach, CA 92660

(Address of principal executive offices, zip code)

(310) 200-5199

(Registrant’s telephone number, including area code)

~~320 Otero, Newport Beach, CA 92660~~_________________________________

(Former name, former address and former fiscal year,

if changed since last report)

Indicate by check mark whether the issuer (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes [ ] No [X]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes [X] No [ ]

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

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

Yes [ ] No [X]

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 [ ]

APPLICABLE ONLY TO CORPORATE ISSUERS

As of ~~February~~August 1413, 2012, there were 5,~~000~~471,~~000~~125 shares of common stock, $0.001 par value per share, outstanding.

MASSIVE ~~DYNAMICS~~DYNAMISC, INC.

(A Development Stage Company)

QUARTERLY REPORT ON FORM 10-Q

FOR THE PERIOD ENDED ~~December~~JUNE 3130, ~~2011~~2012

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Quarterly Report on Form 10-Q of Massive Dynamics, Inc., a Nevada corporation (the “Company”), contains “forward-looking statements,” as defined in the United States Private Securities Litigation Reform Act of 1995. In some cases, you can identify forward-looking statements by terminology such as “may”, “will”, “should”, “could”, “expects”, “plans”, “intends”, “anticipates”, “believes”, “estimates”, “predicts”, “potential” or “continue” or the negative of such terms and other comparable terminology. These forward-looking statements include, without limitation, statements about our market opportunity, our strategies, competition, expected activities and expenditures as we pursue our business plan, and the adequacy of our available cash resources. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Actual results may differ materially from the predictions discussed in these forward-looking statements. The economic environment within which we operate could materially affect our actual results. Additional factors that could materially affect these forward-looking statements and/or predictions include, among other things: the Company’s need for and ability to obtain additional financing and that there will be little demand for the Company’s services and products, and other factors over which we have little or no control; and other factors discussed in the Company’s filings with the Securities and Exchange Commission (“SEC”).

Our management has included projections and estimates in this Form 10-Q, which are based primarily on management’s experience in the industry, assessments of our results of operations, discussions and negotiations with third parties and a review of information filed by our competitors with the SEC or otherwise publicly available. We caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statements or to reflect the occurrence of anticipated or unanticipated events.

PART I. FINANCIAL INFORMATION

ITEM 1. CONDENSED FINANCIAL STATEMENTS.


Massive Dynamics, Inc. (A Development Stage Company) Balance Sheets (unaudited)

		June 30,	March 31,
		2012	2012

ASSETS

Current Assets
	Cash	$ 2	$ (35)

	Total Current Assets	$ 2	$ -

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

Current Liabilities
	Accounts Payable	$ 10,036	$ 8,344
	Bank Overdraft	$ -	$ 35
	Loan Payable Officer	$ 15,856	$ 12,201

	Total Current Liabilities	25,892	$ 20,580

Stockholders' Equity (Deficit)

	Common Stock, authorized
	75,000,000 shares, par value $0.001
	5,471,125 & 5,000,000 issued & outstanding on
	June 30, 2012 & March 31, 2012 respectively	5,471	5,000

	Additional Paid-In Capital	19,529	-
	Deficit Accumulated During the Development Stage	(50,890)	$ (25,580)

	Total Stockholders' Equity (Deficit)	(25,890)	$ (20,850)

Total Liabilities and Stockholders' Equity (Deficit)		$ 2	$ -

The accompanying footnotes are an integral part of these financial statements

Massive Dynamics, Inc. (A Development Stage Company) Balance Sheets (unaudited)
		December 31,	March 31,
		2011	2011
ASSETS
Current Assets
	Cash	$ 25	$ -
	Total Current Assets	$ 25	$ -
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current Liabilities
	Loan Payable Officer	$ 12,201	$ 2,785
	Total Current Liabilities	12,201	2,785
Stockholders' Equity (Deficit)
	Common Stock, authorized 75,000,000 shares, par
	value $0.001, 5,000,000 issued and outstanding on
	December 31, 2011 & March 31, 2011 respectively	5,000	5,000
	Additional Paid-In Capital	-	-
	Deficit Accumulated During the Development Stage	(17,167)	(7,785)
	Total Stockholders' Equity (Deficit)	(12,176)	(2,785)
Total Liabilities and Stockholders' Equity (Deficit)		$ 25	$ -
The accompanying footnotes are an integral part of these financial statements


Massive Dynamics, Inc. (A Development Stage Company) Statements of Operations (unaudited)

			3-mo period		3-mo period	From Inception
			ending on		ending on	on March 15, 2011
			June 30, 2012		June 30, 2011	through June 30, 2012

Revenue		$	-	$	-	5,000

Expenses
	General and Administrative		95		0	1,311
	Professional Fees		25,215		2,626	42,829
	Professional Fees - Related Party		0		2,500	11,750

	Total Expenses	$	25,310	$	5,126	55,890

	Provision for Income Taxes		-		-	-

Net Income (Loss)		$	(25,310)	$	(5,126)	(50,890)

Basic and Diluted
	(Loss) per Share	$	(0.01)		(0.00)

	Weighted Average Number of Shares		5,010,354		5,000,000

The accompanying footnotes are an integral part of these financial statements

Massive Dynamics, Inc. (A Development Stage Company) Statements of Operations (unaudited)
						From Inception
		3-mo period		9-mo period		on March 15, 2011
		ending Dec 30, 2011		ending Dec 31, 2011		through Dec 31, 2011
Revenue	$	5,000	$	5,000	$	5,000
Expenses
General and Administrative		461		461		746
Professional Fees		3,287		9,680		9,680
Professional Fees - Related Party		1,750		4,250		11,750
Total Expenses	$	5,498	$	14,391	$	22,176
Provision for Income Taxes		-		-		-
Net Income (Loss)	$	(498)	$	(9,391)	$	(17,176)
Basic and Diluted
(Loss) per Share	$	(0.00)	$	(0.00)
Weighted Average
Number of Shares		5,000,000		5,000,000
The accompanying footnotes are an integral part of these financial statements


Massive Dynamics, Inc. (A Development Stage Company) Statements of Cash Flows for period ending June 30, 2012 (unaudited)


		3-mo Period	3-mo Period	From Inception
		Ended	Ended	on March 15, 2011
		June 30, 2012	June 30, 2011	through June 30, 2012

Operating Activities

	Net (Loss)	$ (25,310)	$ (5,126)	$ (50,890)
	Expenses Paid by a Related Party	3,655	5,126	15,856
	Accounts Payable	1,692		10,036
	Shares Issued for Services	20,000		25,000

Net Cash (Used) by Operating Activities		37	-	2

Financing Activities		$ -	$ -	$ -

Cash, Beginning of Period		$ (35)	$ -	$ -

Cash, End of Period		$ 2	$ -	$ 2


SUPPLEMENTAL DISCLOSURES
	Non-Cash Activities:

	Common Stock Issued for Services	$ 20,000		25,000

The accompanying footnotes are an integral part of these financial statements

Massive Dynamics, Inc. (A Development Stage Company) Statements of Cash Flows for period ending December 31, 2011 (unaudited)
			9-mo Period	From Inception
			Ended	on March 15, 2011
			Dec 31, 2011	through Dec 31, 2011
Operating Activities
	Net (Loss)		$ (9,391)	$ (17,176)
	Expenses Paid by a Related Party		9,416	12,201
	Shares Issued for Services		-	5,000
Net Cash (Used) by Operating Activities			25	25
Financing Activities			$ -	$ -
Cash, End of Period			$ 25	$ 25
SUPPLEMENTAL DISCLOSURES
	Non-Cash Activities:
	Common Stock Issued for Services	$		5,000
The accompanying footnotes are an integral part of these financial statements

6MASSIVE DYNAMICS, INC.

~~MASSIVE~~(A ~~DYNAMICS,~~DEVELOPMENT ~~INC.~~STAGE COMPANY)

(ANOTES ~~DEVELOPMENT~~TO ~~STAGE~~THE ~~COMPANY)~~UNAUDITED INTERIM FINANCIAL STATEMENTSJune 30, 2012

~~NOTES~~1 TO– ~~THE~~SUMMARY ~~UNAUDITED~~OF ~~INTERIM~~SIGNIFICANT ~~FINANCIAL~~ACCOUNTING ~~STATEMENTS~~POLICIES

~~December~~Description ~~31,~~of ~~2011~~Business

1Massive –Dynamics, ~~SUMMARY~~Inc. OF(the ~~SIGNIFICANT~~“Company”) ~~ACCOUNTING~~was ~~POLICIES~~incorporated under the laws of the state of Nevada on March 15, 2011. The Company changed its fiscal year ending to be on March 31. On July 11, 2011, the Company entered into a services agreement with a communications tower operator and ceased to be a shell company. During the year ending March 31, 2012, the Company generated its first revenues from the business activity of providing services to communication tower operators. Interim results are not necessarily indicative of results for a full year. The information provided in this Form 10-Q should be read in conjunction with information included in the Form 10-K.

~~Description~~Accounting ~~of Business~~Basis

~~Massive~~These ~~Dynamics,~~financial ~~Inc.~~statements ~~(the~~are ~~“Company”)~~prepared ~~was~~on ~~incorporated under~~ the ~~laws~~accrual ofbasis ~~the state~~ of ~~Nevada~~accounting ~~on March 15, 2011. The Company changed its fiscal year ending to be on March 31. The Company is currently~~ in ~~the~~conformity ~~development stage as defined in the Accounting Standards Codification 915, Development Stage Entities. On July 11, 2011, the Company entered into a services agreement~~ with aaccounting ~~communications~~principles ~~tower~~generally ~~operator~~accepted ~~and~~in ~~ceased to be a shell company. During~~ the ~~period~~United ~~ending~~States ~~December 31, 2011, the Company generated its first revenues from the business activity~~ of ~~providing services to communication tower operators~~America.

Recent Accounting ~~Basis~~Pronouncements

~~These~~The ~~financial~~Company ~~statements~~has ~~are~~evaluated ~~prepared~~all onrecent ~~the~~accounting ~~accrual~~pronouncements ~~basis~~and ofbelieves ~~accounting~~that innone ~~conformity~~will ~~with~~have ~~accounting~~a ~~principles~~material ~~generally~~effect ~~accepted~~on in the ~~United States of America~~Company.

~~Recent~~Use ~~Accounting~~of ~~Pronouncements~~Estimates

~~The~~In ~~Company~~the ~~has~~opinion ~~evaluated~~of management, the accompanying balance sheets and related statements of income, cash flows, and stockholders' equity include all ~~recent~~adjustments, consisting only of normal recurring items, necessary for their fair presentation in conformity with accounting ~~pronouncements~~principles generally accepted in the United States of America ("U.S. GAAP"). Preparing financial statements requires management to make estimates and ~~believes~~assumptions that ~~none~~affect ~~will~~the ~~have~~reported aamounts ~~material~~of ~~effect~~assets, onliabilities, ~~the~~revenue, ~~Company~~and expenses. Actual results and outcomes may differ from management's estimates and assumptions.

~~Use~~Earnings of(Loss) ~~Estimates~~per Share

InThe ~~the~~basic ~~opinion~~earnings of(loss) ~~management,~~per share are calculated by dividing the ~~accompanying~~Company’s ~~balance~~net ~~sheets~~income ~~and~~available ~~related~~to ~~interim~~common ~~statements~~shareholders ofby ~~income,~~the ~~cash~~weighted ~~flows,~~average ~~and~~number ~~stockholders'~~of ~~equity~~common ~~include~~shares ~~all~~outstanding ~~adjustments,~~during ~~consisting~~the ~~only~~year. ofThe ~~normal~~diluted ~~recurring~~earnings ~~items,~~(loss) ~~necessary~~per ~~for~~share ~~their~~are ~~fair~~calculated ~~presentation~~by individing ~~conformity~~the ~~with~~Company’s ~~accounting~~net ~~principles~~income ~~generally~~(loss) ~~accepted~~available into common shareholders by the ~~United~~diluted ~~States~~weighted average number of ~~America~~shares ~~("U.S.~~outstanding ~~GAAP")~~during the year. ~~Preparing~~The ~~financial~~diluted ~~statements~~weighted ~~requires~~average ~~management~~number toof ~~make~~shares ~~estimates~~outstanding ~~and~~is ~~assumptions~~the ~~that~~basic ~~affect~~weighted ~~the~~number ~~reported~~of ~~amounts~~shares adjusted as of ~~assets,~~the ~~liabilities,~~first ~~revenue,~~of ~~and~~the ~~expenses.~~year ~~Actual~~for ~~results~~any ~~and~~potentially ~~outcomes~~dilutive ~~may~~debt ~~differ~~or ~~from~~equity. There ~~management's~~are ~~estimates~~no ~~and~~diluted ~~assumptions~~shares outstanding.

~~Interim~~Advertising ~~results are not necessarily indicative of results for a full year. The information included in this 10Q Filing should be read in conjunction with information included in the S-1 Filing.~~Costs

~~Earnings~~The ~~(Loss)~~Company’s ~~per~~policy ~~Share~~regarding advertising is to expense advertising when incurred. The Company had not incurred any advertising expense as of June 30, 2012 and 2011.

~~The~~Revenue ~~basic~~and ~~earnings~~Cost (loss) per share are calculated by dividing the Company’s net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding. Recognition

~~Advertising~~The ~~Costs~~Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an

~~The Company’s policy regarding advertising is to expense advertising when incurred. The Company had not incurred any advertising expense as of December 31, 2011.~~7

~~Revenue~~arrangement exists, (ii) the services have been rendered to the customer and ~~Cost~~accepted ~~Recognition~~by the customer as completed pursuant to Company’s Service Agreement, (iii) all deliverables within any pay points of Service Agreement are completed in their entirety and (iv) collectability is reasonably assured. Five thousand dollars ($5000) of revenue was received during the year ended March 31, 2012. No revenue was received during the three-month period ended June 30 2012.

7Cash and Cash Equivalents

~~MASSIVE~~The ~~DYNAMICS~~Company considers all highly liquid investments with maturity of three months or less to be cash equivalents. The Company has $2 of cash or cash equivalents as of June 30, ~~INC~~2012 and $35 bank overdraft as of March 31, 2012.

(AStart-up ~~DEVELOPMENT STAGE COMPANY)~~Cost

~~NOTES~~The TOCompany ~~THE~~accounts ~~UNAUDITED~~for ~~INTERIM~~start-up ~~FINANCIAL~~costs ~~STATEMENTS~~pursuant to the provisions of the Accounting Standard Codification 720-15. Accounting for start-up costs require all costs incurred in connection with the start-up and organization of the Company be expensed as incurred.

~~December~~Property ~~31, 2011~~Policy

~~The~~As ~~Company follows paragraph 605-10-S99-1~~ of ~~the~~June ~~FASB~~30, ~~Accounting~~2012 ~~Standards~~and ~~Codification~~2011 ~~for~~the ~~revenue recognition. The~~ Company ~~recognizes~~does ~~revenue~~not ~~when~~own ~~it is realized~~ or ~~realizable~~rent ~~and earned~~property. The Company ~~considers~~is ~~revenue~~provided ~~realized~~office orspace ~~realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the services have been rendered to the customer and accepted~~ by the ~~customer~~President asat ~~completed~~no ~~pursuant to Company’s Service Agreement, (iii) all deliverables within any pay points of Service Agreement are completed in their entirety and (iv) collectability is reasonably assured~~charge.

~~Start-up~~Income ~~Cost~~Taxes

The Company accounts for ~~start-up~~income ~~costs~~taxes pursuant to the provisions of the Accounting ~~Standard~~Standards Codification ~~720-15.~~ 740, Accounting for ~~start-up~~Income ~~costs~~Taxes, ~~require~~which ~~all~~requires ~~costs~~an ~~incurred~~asset inand ~~connection~~liability ~~with~~approach to calculate deferred income taxes. The asset and liability approach requires the ~~start-up~~recognition of deferred tax liabilities and ~~organization~~assets for the expected future tax consequences of temporary difference between the ~~Company~~carrying beamounts ~~expensed~~and asthe tax basis of assets and liabilities. As a result of the initial year’s incurred loss the deferred tax asset has been fully reserved.

~~Income~~2 ~~Taxes~~- GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company ~~accounts~~will ~~for~~continue ~~income~~as ~~taxes~~a ~~pursuant~~going toconcern. As shown in the ~~provisions~~accompanying offinancial statements, the ~~Accounting~~Company ~~Standards~~has ~~Codification~~incurred ~~740,~~net ~~Accounting~~losses and negative cash flows from operating activities for ~~Income~~the ~~Taxes~~period ending June 30, ~~which~~2012 ~~requires~~and has an ~~asset~~accumulated ~~and~~deficit ~~liability~~of ~~approach~~$50,890 toas ~~calculate~~of ~~deferred~~June ~~income~~30, ~~taxes~~2012. The ~~asset~~Company ~~and~~has ~~liability~~relied ~~approach~~upon ~~requires~~its ~~the~~officers ~~recognition~~to offund ~~deferred~~its ~~tax~~ongoing ~~liabilities~~operations to date, and ~~assets~~expects ~~for~~to ~~the~~continue ~~expected~~to ~~future~~do ~~tax~~so. ~~consequences~~These offactors ~~temporary~~raise ~~difference~~substantial ~~between~~doubt about the ~~carrying~~Company’s ~~amounts~~ability ~~and~~to ~~the~~continue ~~tax~~as ~~basis~~a ofgoing ~~assets~~concern ~~and~~until ~~liabilities. As~~it acompletes ~~result~~its offinancing ~~the~~activities. ~~initial~~The ~~year~~Company’s ~~incurred~~officers ~~loss~~intend on borrowing money, restructuring debt, reducing or delaying expenditures and/or increasing ownership equity to ensure the ~~deferred~~Company ~~tax~~continues ~~asset~~operations. ~~has~~The ~~been~~financial ~~fully~~statements ~~reserved~~do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

23 -– ~~GOING~~RELATED ~~CONCERN~~PARTY TRANSACTIONS

~~The~~During ~~accompanying financial statements have been prepared assuming that~~ the ~~Company~~period ~~will continue as a going concern. As shown in the accompanying financial statements, the Company has incurred net losses and negative cash flows~~ from ~~operating~~inception ~~activities~~on ~~for the period~~ March 15, 2011 ~~(date~~through ofJune ~~inception) to December 31~~30, ~~2011~~2012, ~~and~~the ~~has an accumulated deficit of $17,176 as of December 31, 2011. The~~ Company ~~has~~entered ~~relied~~into ~~upon~~Promissory ~~its~~Notes ~~officers~~with tothe ~~fund~~sole ~~its~~officer ~~ongoing~~of ~~operations~~the ~~to date~~Company, ~~and~~Donald ~~expects~~Calabria. The toNotes ~~continue~~are tofor doreimbursement ~~so,~~of aspayments itmade ~~has~~by ~~only generated $5,000 cash from its operating activities~~Mr. ~~These~~Calabria ~~factors~~on ~~raise substantial doubt about~~ the Company’s ~~ability~~behalf toand ~~continue~~ as aof ~~going~~June ~~concern until it completes its financing activities. However~~30, if2012 ~~necessary,~~ the ~~Company’s~~amount ~~officers~~owed ~~intend on borrowing money~~is $15,856 ~~restructuring debt, reducing or delaying expenditures~~ and~~/or~~ ~~increasing~~as ~~ownership~~of ~~equity~~March to31, ~~ensure~~2012 the ~~Company~~amount ~~continues~~owed ~~operations~~was $12,201. The ~~financial~~notes ~~statements~~have dono ~~not~~stated ~~include~~interest ~~any~~and ~~adjustments~~are ~~that~~due ~~might~~on ~~be necessary if the Company is unable to continue as a going concern~~demand.

3The –Company ~~INCOME~~has ~~TAXES~~a Contingent Liability to its attorney, a shareholder. See Note 6.

~~The~~5 ~~Company~~– ~~provides~~STOCKHOLDERS’ for income taxes under ASC Topic 740 which requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect currently.EQUITY

~~ASC~~The ~~740~~Company ~~requires~~has ~~the~~authorized ~~reduction~~75,000,000 ofCommon ~~deferred~~Shares ~~tax~~at ~~assets by~~ a ~~valuation~~par ~~allowance~~value ~~if, based on the weight~~ of ~~available~~$0.001 ~~evidence,~~per itshare. No isPreferred ~~more~~Shares ~~likely~~have ~~than~~been ~~not~~authorized ~~that some~~ or ~~all of the deferred tax assets will not be realized~~issued. InAs ~~the~~of ~~Company’s~~June ~~opinion~~30, it2012 isand ~~uncertain whether they will generate sufficient taxable income in the future to fully utilize the net deferred tax asset. Accordingly~~2011, athere ~~valuation~~are ~~allowance equal to the deferred tax asset has been recorded. The total deferred tax asset is $3~~5,~~778~~471,125 ~~which~~and ~~is calculated by multiplying a 22% estimated tax rate by the cumulative NOL of $17~~5,~~176. The~~000,000 ~~total~~shares ~~valuation~~issued ~~allowance~~and ~~is a comparable $3~~outstanding,~~778. Details~~ ~~are as follows:~~respectively.

Period from Inception March 15, 2011 through June 30, 2011	2011
Deferred Tax Asset	3,778
Valuation Allowance	(3,778)
Current Taxes Payable	0.00
Income Tax Expense	$ 0.00

8On March 21, 2011, 5,000,000 Common shares were issued to three founders at par value for an equivalent of $5,000. Neither the value of the shares nor the value of the services the company received had a reliably measurable fair value that would allow us to apply ASC 505-50-30-6, so we valued the issuance of shares for services at par value.

~~MASSIVE~~On ~~DYNAMICS~~June 29, ~~INC~~2012 471,125 Common Shares were issued at $0.042 per share to Globex Transfer LLC for an equivalent of $20,000 for professional services rendered towards DTC filing and eligibility.

(A6 ~~DEVELOPMENT~~– ~~STAGE~~CONTINGENCIES ~~COMPANY)~~& COMMITMENTS

~~NOTES~~Pursuant TOto ~~THE~~a ~~UNAUDITED~~Legal ~~INTERIM~~Engagement ~~FINANCIAL~~Letter ~~STATEMENTS~~dated March 8, 2011, the Company is still obligated to pay its attorney, Frank Hariton, an additional $10,000 pursuant to the following terms: $10,000 on any sale of control in the Company. While a sale of control is always a possibility, as of June 30, 2012 and March 31, 2012, it is not probable.

~~December~~7 ~~31,~~- ~~2011~~SUBSEQUENT EVENTS

~~Below~~The isCompany ahas ~~chart~~evaluated ~~showing~~subsequent events from the ~~estimated~~balance ~~corporate~~sheet ~~federal~~date ~~net~~through ~~operating~~the ~~loss~~date ~~(NOL)~~the financial statements were issued and ~~the~~has ~~year~~determined inthat ~~which~~no itsuch ~~will~~events ~~expire~~have occurred.

Year	Amount	Expiration
2011	$ 17,176	2031
Total NOL	$ 17,176

The Company has filed no income tax returns since inception.

4 – RELATED PARTY TRANSACTIONS

During the period from inception on March 15 through December 31, 2011, the Company entered into Promissory Notes with the sole officer of the Company, Donald Calabria. The Notes are for reimbursement of payments made by Mr. Calabria on the Company’s behalf in the amount of $12,201. The notes have no stated interest and are due on demand or on December 31, 2012.

The Company has a Contingent Liability to its attorney, a shareholder. See Note 6.

5 – STOCKHOLDERS’ EQUITY

The Company has authorized 75,000,000 Common Shares at a par value of $0.001 per share. No Preferred Shares have been authorized or issued.

On March 21, 2011, 5,000,000 Common shares were issued to three founders at par value for an equivalent of $5,000. Neither the value of the shares nor the value of the services the company received had a reliably measurable fair value that would allow us to apply ASC 505-50-30-6, so we valued the issuance of shares for services at par value.

6 – CONTINGENCIES & COMMITMENTS

The Company is still obligated to pay its attorney, Frank Hariton, an additional $10,000 pursuant to the following terms: $10,000 on any sale of control in the Company.

7 - SUBSEQUENT EVENTS

The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined that no such events have occurred.

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

The following information should be read in conjunction with (i) the financial statements of Massive Dynamics, Inc., a Nevada corporation and development stage company, and the notes thereto appearing elsewhere in this Form 10-Q together with (ii) the more detailed business information and the March 31, ~~2011~~2012audited ~~audited~~ financial statements and related notes included in the Company’s ~~amended~~Amended ~~registration statement on~~ Form ~~S-1~~10 as filed with the Securities and Exchange Commission on ~~December~~May 1427, 2011. Statements in this section and elsewhere in this Form 10-Q that are not statements of historical or current fact constitute “forward-looking” statements

OVERVIEW

Going Concern

We were formed in Nevada on March 15, 2011. To date the Company has limited operations and revenues and, consequently, has incurred losses from operations. Our independent public accounting firm has issued an opinion for us which includes a statement raising substantial doubt as to our ability to continue as a going concern.

We were a “shell company” until we entered into Services Agreement with Horizon Tower, LLC on July 11, 2011. Accordingly, comparisons between the current period and any other period are not meaningful.

CRITICAL ACCOUNTING POLICIES

The discussion and analysis of our financial condition and results of operations are based on our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”). The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an ongoing basis, we evaluate our estimates based on historical experience and on various other assumptions that are believed to be reasonable 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. Actual results may differ from these estimates under different assumptions or conditions. We have identified the policies below as critical to our business operations and to the understanding of our financial results:

Description of Business

Massive Dynamics, Inc. (the “Company”) was incorporated under the laws of the state of Nevada on March 15, 2011. The Company changed its fiscal year ending to be on March 31. The Company is currently in the development stage as defined in the Accounting Standards Codification 915, Development Stage Entities. On July 11, 2011, the Company entered into a services agreement with a communications tower operator and ceased to be a shell company. During the period ending December 31, 2011, the Company generated its first revenues from the business activity of providing services to communication tower operators.

Basis of presentation

These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.

Development stage company

The Company is a development stage company as defined by section 915-10-20 of the FASB Accounting Standards Codification. The Company is still devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced. All losses accumulated since inception have been considered as part of the Company’s development stage activities.

Use of estimates

In the opinion of management, the accompanying balance sheets and related interim statements of income, cash flows, and stockholders' equity include all adjustments, consisting only of normal recurring items, necessary for their fair presentation in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP"). Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ from management's estimates and assumptions.

Interim results are not necessarily indicative of results for a full year. The information included in this 10Q Filing should be read in conjunction with information included in the S-1 Filing.

Cash equivalents

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.

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 (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.

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

The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value at December 31, 2011 or March 31, 2011; no gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the interim period ended December 31, 2011.

Revenue recognition

The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.

Start-up Cost

The Company accounts for start-up costs pursuant to the provisions of the Accounting Standard Codification 720-15. Accounting for start-up costs require all costs incurred in connection with the start-up and organization of the Company be expensed as incurred.

Income taxes

The Company accounts for income taxes pursuant to the provisions of the Accounting Standards Codification 740, Accounting for Income Taxes, which requires an asset and liability approach to calculate deferred income taxes. The asset and liability approach requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary difference between the carrying amounts and the tax basis of assets and liabilities. As a result of the initial year’s incurred loss the deferred tax asset has been fully reserved.

Net income (loss) per common share

The basic earnings (loss) per share are calculated by dividing the Company’s net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding.

Advertising Costs

The Company’s policy regarding advertising is to expense advertising when incurred. The Company had not incurred any advertising expense as of December 31, 2011.

Commitments and contingencies

The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.

Cash flows reporting

The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments 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 reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.

Subsequent events

The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial

statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.

Recently issued accounting pronouncements

The Company has evaluated all recent accounting pronouncements and believes that none will have a material effect on the Company.

PLAN OF OPERATION

Our plan is to become a publicly traded company operating as a company providing services to the wireless communications industry. Our operations can be at a number of levels. WeHowever, we have ~~had~~filed a Registration Statement on Form S-1 for selling security holders, ~~declared~~obtained ~~effective and are in the process of obtaining~~ a trading symbol~~. We~~ ~~will~~and ~~then~~ seek to raise additional capital in private offerings. We do not have a specific timetable for these events, but expect them to be accomplished during calendar 2012.

Since Massive Dynamics was formed on March 15, 2011, it has only earned revenue of $5,000 and has incurred a net loss since its inception of $17,176 through December 31, 2011. For the nine months ended December 31, 2011, our total operating expenses were $14,391 compared to $ 7,785 for the period ended March 31, 2011.

Our cash in the bank at December 31, 2011 was $25 while our cash in the bank at March 31, 2011 was $0. Net cash used in operating activities during the nine months ended December 31, 2011 was $25, compared to net cash used in operating activities during the period ended March 31, 2011 of $0.

Liquidity and Capital Resources

As of ~~December~~June 3130, ~~2011~~2012 we have $252 cash on hand and ~~total~~had a $35 overdraft for the year ending 3/31/12. Total current liabilities have increased from $220,~~785~~580 at March 31, ~~2011~~2012 to $1225,~~201~~892 as of June 30, 2012. We are currently dependent upon cash advances from our sole ~~executive~~ officer and director Mr. Calabria, whom has no legal obligation to continue to make these cash advances. For the period ending ~~December~~June 3130, ~~2011~~2012, we incurred additional expenses of $525,~~498~~310 and from inception to ~~December~~June 3130, ~~2011~~2012 we have incurred total expenses of $2255,~~176. We~~890 ~~also~~and ~~anticipate~~expenses ~~additional~~of ~~revenues~~$5,126 ~~from~~as ~~our~~of ~~operating~~June ~~business~~30, ~~during the current quarter~~2011.

Subsequent Events

None through date of this filing.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

As a smaller reporting company (as defined in Rule 12b-2 of the Exchange Act), we are not required to provide the information called for by this Item 3.

ITEM 4. CONTROLS AND PROCEDURES.

DISCLOSURE CONTROLS AND PROCEDURES

Under the supervision and with the participation of our management, our principal executive officer who is also our principal financial officer is responsible for conducting an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as of the end of the fiscal ~~year~~quarter covered by this report. Disclosure controls and procedures means that the material information required to be included in our Securities and Exchange Commission reports is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms relating to our company, including any consolidating subsidiaries, and was made known to us by others within those entities, particularly during the period when this report was being prepared. Based on this evaluation, our principal

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procedures means that the material information required to be included in our Securities and Exchange Commission reports is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms relating to our company, including any consolidating subsidiaries, and was made known to us by others within those entities, particularly during the period when this report was being prepared. Based on this evaluation, our principal executive officer concluded as of the evaluation date that our disclosure controls and procedures were not effective as of ~~December~~June 3130, ~~2011~~2012.

There were no changes in the Company’s internal controls over financial reporting during the most recently completed fiscal quarter that have materially affected or are reasonably likely to materially affect the Company’s internal control over financial reporting.

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

The Company is not currently subject to any legal proceedings. From time to time, the Company may become subject to litigation or proceedings in connection with its business, as either a plaintiff or defendant. There are no such pending legal proceedings to which the Company is a party that, in the opinion of management, is likely to have a material adverse effect on the Company’s business, financial condition or results of operations.

ITEM 1A. RISK FACTORS

As a smaller reporting company (as defined in Rule 12b-2 of the Exchange Act), we are not required to provide the information called for by this Item 1A.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4. ~~(REMOVED~~MINE ~~AND~~SAFETY ~~RESERVED)~~DISCLOSURES.

Not applicable.

ITEM 5. OTHER INFORMATION.

None.

ITEM 6. EXHIBITS.

(a) Exhibits required by Item 601 of Regulation SK.


Number		Description

31.1		Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1		Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

SIGNATURES

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

	MASSIVE DYNAMICS, INC.
	(Name of Registrant)
Date: February 14, 2012	By:	/s/ Don Calabria
Date: August 13, 2012	By:	/s/ Don Calabria
		Name: Don Calabria
		Title: President and Chief Executive Officer, principal executive, financial officer and principal accounting officer

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