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

U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.

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 31, 2011

[ ]

Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Commission File No. 333-169924

Louisiana Food Company

(Exact name of registrant as specified in its charter)

NEVADA

27-3257760

(State or Other Jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification Number)

17485 Opportunity Drive, Suite E, Baton Rouge, Louisiana 70817

(Address of principal executive offices, including zip code)

(877) 732-2143

(Issuer’s telephone number, including area code)

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

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. 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 [ ] (Do not check if a smaller reporting company)

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 [ ] No [ X ]

As of April 9, 2012, there were 29,530,000 shares of the issuer’s common stock outstanding.

Form 10-Q

PART I - FINANCIAL INFORMATION
Item 1. Financial Statements
INDEX TO FINANCIAL STATEMENTS
	Page
Louisiana Food Company
Balance Sheets as of December 31, 2011 (unaudited), and September 30, 2011	3
Statements of Operations For the Three Months Ended December 31, 2011 and 2010, and the Period from Inception (August 17, 2010) to December 31, 2011	4
Statements of Cash Flows For the Three Months Ended December 31, 2011 and 2010, and the Period from Inception (August 17, 2010) to December 31, 2011	5
Notes to Financial Statements	6

(Mark one)

					LOUISIANA FOOD COMPANY (A Development Stage Company)
		BALANCE SHEETS
					December 31, 2011, and September 30, 2011
						12/31/11 (unaudited)	9/30/11
ASSETS
Current assets
	Cash and cash equivalents					$200	$500
	Inventory					3,389	3,389
	Deposits					603	603
		Total current assets				4,192	4,492
Equipment, net of accumulated depreciation of $880 and $715						1,913	2,078
Intangible assets						10,483	10,483
				Total assets		$16,588	$17,053
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities
	Bank overdraft					$3,713	$820
	Accounts payable and accrued expenses					6,830	17,551
	Accrued rent					850	2,650
	Accrued interest					2,246	445
	Notes payable - shareholders					14,000	14,000
	Loan payable - director					300	300
	Convertible debt, net					29,659	---
			Total current liabilities			57,598	35,766
Commitments and contingencies						–	–
Stockholders’ deficit
	Preferred stock, $.001 par value: 5,000,000 shares authorized; zero shares issued and outstanding as of December 31, 2011, and September 30, 2011					$ ---	$ ---
	Common stock, $.001 par value: 500,000,000 shares authorized; 29,530,000 and 28,820,000 shares issued and outstanding as of December 31, 2011, and September 30, 2011, respectively					29,530	28,280
	Additional paid-in capital					178,160	93,046
	Deficit accumulated during development stage					(248,700)	(140,039)
		Total stockholders’ deficit				(41,010)	(18,713)
				Total liabilities and stockholders’ deficit		$16,588	$17,053
The accompanying notes are an integral part of these statements.

[ X ] Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the quarterly period ended June 30, 2011

				LOUISIANA FOOD COMPANY (A Development Stage Company)
			STATEMENTS OF OPERATIONS
			For the Three Months Ended December 31, 2011 and 2010, and the Period from Inception (August 17, 2010) to December 31, 2011
					Three Months Ended 12/31/11 (unaudited)	Three Months Ended 12/31/10 (unaudited)	Period from Inception (8/17/10) to 12/31/11 (unaudited)
Revenues					$ ---	$668	$9,142
Cost of sales					---	(234)	(3,532)
Gross profit					---	434	5,610
Expenses:
	Compensation				---	---	14,380
	Consulting				24,855	12,520	46,575
	Legal and professional				4,411	3,500	33,999
	Depreciation and amortization				165	167	880
	Corporate expenses				44,080	3,344	80,346
	Rent				2,550	1,725	7,789
	General and administrative				13,793	19,527	50,525
		Total operating expenses			89,854	40,783	234,494
Other expenses
	Other expense				983	---	1,547
	Interest expense				17,824	---	18,269
		Total other expenses			18,807	---	19,816
Loss before income taxes					(108,661)	(40,349)	(248,700)
Provision for income taxes					---	---	---
Net loss					$(108,661)	$(40,349)	$(248,700)
Loss per share:
Basic and diluted					$(0.00)	$(0.00)
Weighted average number of shares outstanding:
Basic and diluted					29,190,326	26,162,667
The accompanying notes are an integral part of these statements.

			LOUISIANA FOOD COMPANY (A Development Stage Company)
		STATEMENTS OF CASH FLOWS
		For the Three Months Ended December 31, 2011 and 2010, and the Period from Inception (August 17, 2010) to December 31, 2011
				Three Months Ended 12/31/11 (unaudited)	Three Months Ended 12/31/10 (unaudited)	Period from Inception (8/17/10) to 12/31/11 (unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss				$(108,661)	$(40,349)	$(248,700)
	Adjustments to reconcile net loss to cash used for operating activities:
		Depreciation and amortization		165	167	880
		Bad debt expense		---	---	8,280
		Non-cash operating expenses		41,023	---	66,799
		(Increase) in accounts receivable		---	(543)	(8,280)
		(Increase) in deposits		---	---	(603)
		(Increase) decrease in inventory		---	---	(872)
		Increase (decrease) in accounts payable and accrued expenses		(10,720)	---	9,926
Net cash used for operating activities				(78,193)	(40,725)	(172,570)
CASH FLOWS FROM INVESTING ACTIVITIES
	Purchase of equipment			---	---	(2,793)
Net cash used in investing activities				---	---	(2,793)
CASH FLOWS FROM FINANCING ACTIVITIES
	Overdrafts			2,893	---	3,713
	Proceeds from sale of common stock for cash			---	15,600	82,550
	Subscription receivable			---	15,000	---
	Proceeds from notes payable - shareholders			---	---	14,000
	Proceeds from advance - director			---	---	300
	Proceeds from convertible notes payable			75,000	---	75,000
Net cash provided by financing activities				77,893	30,600	175,563
NET CHANGE IN CASH				(300)	(10,125)	200
Cash, beginning of period				500	22,353	---
Cash, end of period				$200	$12,228	$200
The accompanying notes are an integral part of these statements.

[ ] Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

			LOUISIANA FOOD COMPANY (A Development Stage Company)
		STATEMENTS OF CASH FLOWS
		For the Three Months Ended December 31, 2011 and 2010, and the Period from Inception (August 17, 2010) to December 31, 2011 (cont.)
				Three Months Ended 12/31/11 (unaudited)	Three Months Ended 12/31/10 (unaudited)	Period from Inception (8/17/10) to 12/31/11 (unaudited)
Supplemental disclosure:
	Interest paid			$---	$---	$---
	Income taxes paid			$---	$---	$---
	Stock issued for services			$25,000	$---	$45,000
	Stock issued for inventory and intangible asset			$---	$---	$13,000
	Stock issued for bonus			$---	$---	$2,500
	Warrants issued for services			$---	$---	$3,276
	Beneficial conversion feature of convertible notes payable			$61,364	$---	$61,364
The accompanying notes are an integral part of these statements.

Commission File No. 333-169924

			LOUISIANA FOOD COMPANY (A Development Stage Company)
	NOTES TO FINANCIAL STATEMENTS
		December 31, 2011 (unaudited)
NOTE 1. THE COMPANY
Louisiana Food Company (the “Company”) was incorporated in the State of Nevada on August 17, 2010 (“Inception”). The Company’s focus is on the development and commercial exploitation of food-related business opportunities in the State of Louisiana. To date, the Company has developed a line of specialty packaged dry products, a line of specialty pasta sauces and a line of specialty coffee products, and sells these specialty food product lines to distributors, retailers and over the Internet. Because each of the Company’s products is produced locally in Louisiana, the Louisiana Department of Agriculture and Forestry has granted the Company a license to affix the Department’s “Certified” logos on the Company’s products.
In January 2012, one of the Company’s directors contributed assets useful in the operation of an online poker website. See Note 10. Subsequent Events.
Liquidity and Management Plans
At December 31, 2011, the Company had cash and cash equivalents of $200, a working capital deficit of $53,406 and an accumulated deficit during the development stage of $248,700. The Company lacks sufficient cash with which to operate and will be unable to engage in meaningful operations unless and until it obtains additional cash. Management has minimized its monthly expenses and suspended discretionary expenditures. The Company is seeking additional debt and/or equity funds to support operations from private parties. Management is unable to predict whether the Company will obtain to meet even its basic future working capital needs.
Going Concern
The Company has incurred losses totaling $248,700 from its Inception through December 31, 2011, and had a working capital deficit at December 31, 2011. Because of these conditions, the Company will require additional working capital to continue operations and develop its business. The Company intends to raise additional working capital through private debt and/or equity funding transactions
There are no assurances that the Company will be able to achieve a level of revenues adequate to generate sufficient cash flow from operations or obtain additional financing to support the Company’s working capital requirements. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available, the Company may not continue its operations or execute its business plan.
These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
NOTE 2. BASIS OF PRESENTATION
Basis of Presentation
The accompanying unaudited interim financial statements of the Company have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America, pursuant to the Securities and Exchange Commission rules and regulations. In management’s opinion all adjustments necessary for a fair presentation of the results for interim periods have been reflected in the interim financial statements. The results of operations for any interim period are not necessarily indicative of the results for a full year. All adjustments to the financial statements are of a normal recurring nature.
Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. Such disclosures are those that would substantially duplicate information contained in the most recent audited financial statements of the Company, such as significant accounting policies and stock options. Management presumes that users of the interim statements have read or have access to the audited financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2011.

LOUISIANA FOOD COMPANY (Exact name of registrant as specified in its charter)

Revenue Recognition
The Company derives its revenue from sales of its food and coffee products. The Company recognizes revenue in accordance with ASC 605, Revenue Recognition. Under the authoritative guidance, revenue is recognized when there is persuasive evidence of an arrangement, delivery has occurred and services have been rendered, the sales price is determinable and collectability is reasonable assured. Sales are recorded net of discounts, rebates and returns.
Accounts Receivable
Accounts receivable are recorded at the invoiced amount, net of an allowance for doubtful accounts. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on historical write-off experience, customer specific facts and economic conditions. Outstanding account balances are reviewed individually for collectability. Bad debt expense is included in general and administrative expenses.
The Company does not have any off-balance-sheet credit exposure to its customers.
NOTE 3. RELATED-PARTY TRANSACTIONS
During Fiscal 2011, one of the Company’s directors advanced the Company $300 on account. This amount is reflected on the accompanying balance sheet. Also during Fiscal 2011, two shareholders loaned the Company a total net amount of $14,000, through the issuance of promissory notes now due and payable, bearing interest at 8% per annum until paid. These $14,000 in loans payable to shareholders is reflected on the accompanying balance sheet.
The Company was formed pursuant to a pre-incorporation agreement. The Company’s President was a party to this agreement and was, upon formation of the Company and in accordance with the pre-incorporation agreement, issued 13,000,000 shares of Company common stock and 2,000,000 warrants to purchase a like number of shares at an exercise price of $.10 per share. The Company received items of personal and intellectual property in exchange for its shares of common stock. The Company’s Board of Directors determined that the aggregate value of the items of property was $13,000, of which $2,517 has been recorded as inventory and $10,483 has been recorded as an intangible asset. The value of the warrants of $1,638 has been included in compensation expense, during the period from Inception to December 31, 2010.
The Company’s legal counsel was also a party to the pre-incorporation agreement and is considered a promoter of the Company. Upon formation of the Company and in accordance with the pre-incorporation agreement, the Company’s legal counsel was issued 5,000,000 shares of Company common stock and 2,000,000 warrants to purchase a like number of shares at an exercise price of $.10 per share, in payment of $10,000 in legal services. The value of the warrants of $1,638 has been included in professional fees, during the period from Inception to December 31, 2010.
NOTE 4. DEPOSITS
At December 31, 2011, and September 30, 2011, deposits, comprised entirely of a utility security deposit, were $603.
NOTE 5. INTANGIBLE ASSETS
The Company’s intangible assets include trademarks, brand names and recipes of its food and coffee products acquired in exchange for the issuance of common stock. The Company’s intangible assets are not amortized because they have indefinite lives.
NOTE 6. CAPITAL STOCK
Amendment of Articles of Incorporation
Effective November 17, 2011, the Company filed an amendment to its articles of incorporation. Pursuant to this amendment, the Company increased the authorized number of shares of its common stock from 50,000,000 to 500,000,000.
Common Stock Issued for Property
During the three months ended December 31, 2011, the Company did not issue shares of its common stock for property. During the period from Inception through September 30, 2010, the Company issued 13,000,000 shares of its common stock for items of personal and intangible property. Specifically, the Company received goods and recipes useful in its specialty food business. The Company’s Board of Directors determined that the aggregate value of the items of property was $13,000, of which $2,517 was determined to be inventory and $10,483 was determined to be recipes and brand names.
Common Stock Issued for Services
During the three months ended December 31, 2011, the Company issued a total of 1,250,000 shares of its common stock to third-party consultants for services. These shares were valued at $25,000, in the aggregate.
During the three months ended December 31, 2010, the Company did not issue shares of its common stock for services. During the period from Inception through September 30, 2010, the Company issued a total of 7,000,000 shares of its common stock for services to third-party consultants for services, resulting in $20,000 in non-cash compensation expense included in professional and legal expenses and consulting fees in the accompanying statement of operations. The value of the transactions was determined based on value of shares of common stock issued as determined by the board of directors. As there are no performance commitments or penalties for non-performance, the Company recorded the expense at the date of issuance.
Common Stock Issued for Cash
During the three months ended December 31, 2011, the Company did not issue shares of its common stock for cash.
In October 2010, the Company completed a private offering of its common stock. In this private offering, the Company sold 180,000 shares of its common stock for cash in the aggregate amount of $3,600, or $.02 per share.
In December 2010, the Company issued 1,200,000 shares of its common stock for cash in the total amount of $12,000.
During the period from Inception through September 30, 2010, the Company issued a total of 5,200,000 shares of its common stock for cash in the total amount of $52,000.
NOTE 7. WARRANTS TO PURCHASE COMMON STOCK
Outstanding Stock Warrants
During the three months ended December 31, 2011, the Company did not issue warrants to purchase shares of its common stock.
In July 2011, the Company issued 120,000 stock warrants to a purchaser of common stock. The warrants allow the warrant holder to purchase 120,000 shares of common stock at a price of $0.10 per share. The two-year warrants expire in July 2013.
In December 2010, the Company issued 240,000 stock warrants to a purchaser of common stock. The warrants allow the warrant holder to purchase 240,000 shares of common stock at a price of $0.10 per share. The two-year warrants expire in December 2012.
In August and September 2010, the Company issued warrants to two related-parties. The Company’s President was issued 2,000,000 warrants for services rendered in establishing the Company. The Company’s legal counsel was issued 2,000,000 warrants for professional services rendered for organizing the Company. Additionally, 1,100,000 warrants were issued to purchasers of common shares during the period from Inception (August 17, 2010) through September 30, 2010. The warrants allow the warrant holders to purchase, in aggregate, 5,100,000 shares of common stock at a price of $0.10 per share. The two-year warrants expire during August 2012 and September 2012. All warrants are fully vested and exercisable at December 31, 2010.
A summary of the status and changes of the warrants issued during the period from September 30, 2011, through December 31, 2011, is as follows:
		Shares	Weighted Average Exercise Price
	Outstanding at beginning of period	5,460,000	$0.10
	Issued	-0-	-0-
	Exercised	-0-	-0-
	Forfeited	-0-	-0-
	Expired	-0-	-0-
	Outstanding at end of period	5,460,000	$0.10
	Exercisable at end of period	5,460,000	$0.10

NEVADA 27-3257760

A summary of the status of the warrants outstanding at December 31, 2011, is presented below:

Warrants Outstanding

Warrants Exercisable

Exercise Price

Number Outstanding

Weighted Average

Remaining Contractual Life

Weighted Average Exercise Price

Number Exercisable

Weighted Average Exercise Price

$0.10

5,460,000

.75 years

$0.10

5,460,000

$0.10

At December 31, 2011, vested warrants of 5,340,000 had an aggregate intrinsic value of $-0-.

The fair value of each of the Company’s stock warrants is estimated on the date of grant using a Black-Scholes option-pricing model that uses the assumptions noted in the table below. Expected volatility is based on an average of historical volatility of the Company’s common stock. The risk-free interest rate for periods within the contractual life of the stock warrant award is based on the yield curve of a zero-coupon U.S. Treasury bond on the date the award is granted with a maturity equal to the expected term of the award. The Company uses historical data to estimate forfeitures within its valuation model.

The significant weighted average assumptions relating to the valuation of the Company’s options for the period ended December 31, 2011, were as follows:

Grant price

$0.01

Strike price

$0.10

Dividend yield

Expected life

2 years

Expected volatility

100%

Risk-free interest rate (2 YR U.S. Treasury)

0.37% to 0.58%

NOTE 8. CONVERTIBLE NOTES PAYABLE

In October 2011, the Company borrowed $42,500 from a third party, through the issuance of a convertible promissory note, payable in June 2012, bearing interest at 8% per annum, and convertible into a number of shares based on the market price of the Company’s common stock. On the date of issuance, this promissory note was convertible into an aggregate of approximately 10,000,000 shares of Company common stock.

In November 2011, the Company borrowed $32,500 from a third party, through the issuance of a convertible promissory note, payable in August 2012, bearing interest at 8% per annum, and convertible into a number of shares based on the market price of the Company’s common stock. On the date of issuance, this promissory note was convertible into an aggregate of approximately 2,200,000 shares of Company common stock.

The Company recorded the convertible notes payable and accrued interest net of discount for the value of the beneficial conversion feature totaling $61,364. This discount related to the beneficial conversion feature is amortized as additional interest expense in the accompanying statements of operations and the amortization totaled $16,023 for the three months ended December 31, 2011. The outstanding balance on the convertible notes payable was $75,000, less a discount of $45,341 at December 31, 2011.

NOTE 9. COMMITMENTS AND CONTINGENCIES

Operating Leases

The Company’s corporate office is located in Baton Rouge, Louisiana, under a lease that expires January 2013, and requires monthly rental payments of $850 per month. The Company had rental expense under operating leases of $2,550 during the three months ended December 31, 2011.

NOTE 10. SUBSEQUENT EVENT

Contribution of Assets; New Business Segment

In December 2011, the U.S. Department of Justice (“Justice”) issued an opinion that sparked renewed hope for, and interest in, the development of online, intrastate poker in the United States. In fact, prior to Justice’s opinion, the State of Nevada had passed legislation that would allow for companies to offer online poker and the new ruling may allow that state to proceed with an intrastate online poker offering for its citizens. Also, earlier in 2011, the Nevada Gaming Control Board announced that certain companies had applied for licenses, but that the Board was holding off until the federal government announced a stance. With the change in Justice’s opinion, that Nevada regulatory body may be able to move forward with offering online intrastate poker to Nevada residents.

In response to this circumstance, in January 2012, one of the Company’s directors assigned to the Company, as a contribution to capital, certain assets useful in the operation of an online poker website; the Company’s board of directors accepted such assigned assets, which were not assigned any value for financial reporting purposes.

Included in the contributed assets is the website known as TouchPoker.com and the software required to run the online poker operations. Until such time as the Company obtains the necessary licensing, the TouchPoker.com website will feature free Texas Hold ‘em virtual tables and, currently, is a for-entertainment-only site, legal for all users, including those in the United States.

It is the Company’s intention to seek a license for intrastate online poker in one or more jurisdictions.

Loan from Third Party

In February 2012, the Company borrowed $14,690 from a third party, through the issuance of a convertible promissory note, payable in June 2012, bearing interest at 8% per annum, and convertible into a number of shares based on the market price of the Company’s common stock. On the date of issuance, this promissory note was convertible into an aggregate of approximately 3,000,000 shares of Company common stock. The proceeds of this loan will be used to pay current and future professional fees.

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~~As of August 16, 2011, there were 28,280,000 shares of the issuer’s common stock outstanding.~~General

~~PART~~We Iare a development-stage ~~FINANCIAL~~company ~~INFORMATION~~incorporated in the State of Nevada on August 17, 2010. We are in the business of developing and exploiting food-related business opportunities in the State of Louisiana. To date, we have developed a line of specialty packaged dry food products, a line of specialty sauces and a line of specialty coffee products. We will sell these specialty food product lines to distributors, directly to retailers and directly to consumers over the Internet.

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~~INDEX TO FINANCIAL STATEMENTS~~Overview

~~Page~~While we are a business in the early-stage of development, we have begun to derive revenues from our operations, through sales to retail grocery stores and through our online store. Our current focus is on (1) sales to established food distributors, (2) direct sales to retail grocery stores, (3) developing our Charter Independent Distributor Program and (4) sales through our web site, www.louisianafoodcompany.com.

~~Louisiana~~In ~~Food~~order ~~Company~~to accelerate the growth of our business, we will need to obtain additional capital. We intend to apply additional capital, as and if obtained, to the pursuit of national retail accounts, the expansion of our Charter Independent Distributor Program, the and to the expansion of sales through our web site, primarily through Internet advertising strategies.

~~Balance~~Our ~~Sheets~~management asbelieves there to be a multitude of ~~June~~small, 30locally-owned food businesses throughout Louisiana, ~~2011~~the ~~(unaudited)~~products of which are worthy of national distribution. Our management further believes that we have the opportunity to bring to these locally produced and ~~September~~sold 30Louisiana-centric specialty food products to the national market, ~~2010~~by 3way of distribution agreements, private label arrangements or acquisition.

~~Statements~~As part of ~~Operations~~our ~~For~~business ~~the~~strategy, ~~Three~~after ~~Months~~we have better established the sales and ~~Nine~~distribution ~~Months~~channels ~~Ended~~of ~~June~~our 30current lines of specialty food products, ~~2011~~we intend to consider acquisitions of existing food-related businesses, as such acquisition opportunities become available to us. There is no current arrangement or understanding between our company and ~~the~~any ~~Period~~other ~~from~~company ~~Inception~~or ~~(August~~person ~~17,~~with ~~2010)~~regard to ~~June~~a ~~30,~~merger ~~2011~~or 4acquisition transaction.

~~Statements~~Recent ~~of Cash Flows For the Nine Months Ended June 30, 2011, and the Period from Inception (August 17, 2010) to June 30, 2011 5~~Event

~~Notes~~In December 2011, the U.S. Department of Justice (“Justice”) issued an opinion that sparked renewed hope for, and interest in, the development of online, intrastate poker in the United States. In fact, prior to ~~Financial~~Justice’s ~~Statements~~opinion, 7the State of Nevada had passed legislation that would allow for companies to offer online poker and the new ruling may allow that state to proceed with an intrastate online poker offering for its citizens. Also, earlier in 2011, the Nevada Gaming Control Board announced that some companies had applied for licenses, but that the Board was holding off until the federal government announced a stance. With the change in Justice’s opinion, that Nevada regulatory body may be able to move forward with offering online intrastate poker to Nevada residents.

~~LOUISIANA~~In ~~FOOD~~response ~~COMPANY~~to (Athis ~~Development~~circumstance, ~~Stage~~in ~~Company)~~January 2012, one of our directors assigned to our company, as a contribution to capital, certain assets useful in the operation of an online poker website; our board of directors accepted such assigned assets, which were not assigned any value for financial reporting purposes.

~~BALANCE~~Included ~~SHEETS~~in the contributed assets is the website known as TouchPoker.com and the software required to run the online poker operations. Until such time as we obtain the necessary licensing, the TouchPoker.com website will feature free Texas Hold ’em virtual tables and, currently, is a for-entertainment-only site, legal for all users, including those in the United States.

~~June~~As ~~30,~~a ~~2011~~Nevada corporation, ~~and~~it ~~September~~is 30our intention to seek a license for intrastate online poker in one or more jurisdictions. However, ~~2010~~we can make no assurances that we will be successful in our efforts in this regard.

~~6/30/11~~Our ~~(unaudited)~~director ~~9/30/10~~initiated this action as a way of enhancing shareholder value, while we continue our efforts in developing our specialty food business.

~~ASSETS~~Beginning with the three months ended March 31, 2012, our disclosure will reflect the addition of this new online gaming business segment.

~~Current~~Principal ~~assets~~Factors Affecting Our Financial Performance

~~Cash~~Our ~~and~~operating ~~cash~~results ~~equivalents~~are ~~$479~~primarily ~~$22,353~~affected by the following factors:

~~Accounts~~ • our ~~receivable~~level 9of available capital,~~230~~ ~~---~~which has been significantly impaired during the past several months;

~~Inventory~~ • our 3ability to maintain,~~389~~ on 5commercially reasonable terms,~~031~~ the supply of our packaged dry products and our coffee products;

~~Deposits~~ • our ~~603~~ability ~~603~~to expand the channels of distribution for our specialty food products;

~~Total~~ • our ~~current~~ability ~~assets~~to ~~13,701~~attract new ~~27,987~~and repeat customers to our online store; and

~~Equipment,~~ • our ~~net~~ability ofto ~~accumulated~~contain our ~~depreciation~~costs of ~~$550~~goods sold and ~~$55~~maintain ~~2,243~~our ~~1,945~~law overheard.

~~Intangible~~Based ~~assets~~on 10our current business plan,~~483~~ 10we expect to incur operating losses for at least the first three quarters of Fiscal 2012. However,~~483~~ because our specialty food products are new, we cannot predict the levels of our future sales.

~~Total~~To ~~assets~~date, ~~$26~~we have sold our specialty food products to only a small number of customers. We do not have a formal relationship with any of our customers and they may,~~427~~ ~~$40~~in their sole discretion and without penalty,~~415~~ cease purchasing our specialty food products. Our only other channel of distribution is through our website, which has generated only a small level of sales revenues.

~~LIABILITIES~~We ~~AND~~have ~~STOCKHOLDERS’~~a ~~EQUITY~~single source for our packaged dry products and a single source for our coffee products. Each of these suppliers is located within 60 miles of our production, packaging and distribution location in Baton Rouge, Louisiana. We have not entered into any formal supply agreements with these suppliers. We are required to pay in full for inventory purchased from these suppliers, upon our receipt of their shipments. If the prices charged by these suppliers increase and we are not able to pass on the increased prices to our customers, then our margins would be reduced, which would, in turn, adversely affect our future profitability.

~~Current~~Results ~~liabilities~~of Operations

~~Accounts~~Three ~~payable~~Months ~~and~~Ended ~~accrued~~December ~~expenses~~31, $42011 (“Current Period”) versus Three Months Ended December 31,~~755~~ $2010 ~~---~~(“Prior Period”). Due to our lack of capital, during the Current Period, we generated no revenues from sales of our specialty food products; no revenues were generated during the Prior Period. We expect that our revenues will increase during the remainder of Fiscal 2012, assuming we obtain a small level of additional capital. However, due to our current lack of available capital with which to market our products, we cannot predict the exact levels of sales of specialty food products.

~~Notes~~For ~~payable~~the -Current ~~shareholders~~Period, 15we incurred a net loss of $108,~~300~~661 compared to a net loss of $40,349 ~~---~~for the Prior Period. Our operations for the Current Period were negatively impacted by a lack of capital with which to market our specialty food products. Our operations for the Prior Period reflect the fact that we were in the process of preparing to begin the marketing of our specialty food products.

~~Total~~During ~~current~~the ~~liabilities~~Current 20Period we issued a total of 1,~~055~~250,000 shares of our common stock to third-party consultants. These shares were valued at $25,000 in the aggregate. We did not issue shares of our common stock in payment of services during the Prior Period. It is possible that, if we lack the cash needed to obtain necessary services in the future, we would issue additional shares of common stock in payment thereof. By issuing common stock in payment of these necessary services, we would be able to better preserve our then--available cash.

~~Commitments~~Plan ~~and~~of ~~contingencies – –~~Operations

~~Stockholders’~~Our ~~equity~~Plan of Operations for our specialty food products, which is detailed in the following paragraphs, generally involves the development of distribution channels for our specialty food products, as well as our locating food-related business opportunities in the State of Louisiana.

~~Preferred~~We ~~stock,~~have ~~$.001~~developed ~~par~~the ~~value:~~following ~~5,000,000~~specialty ~~shares authorized; no shares issued and outstanding as of June 30, 2011, and September 30, 2010 --- ---~~food products:

~~Common~~Packaged ~~stock,~~Dry ~~$.001~~Products: ~~par~~Our ~~value:~~Jammin’ 50Jambalaya,~~000~~ Acadiana Dirty Rice,~~000~~ ~~shares~~Bayou ~~authorized;~~Moon 27Jamasta,~~080,000~~ ~~and~~Breaux 25Bridge Etouffee,~~700,000~~ ~~shares~~Fais ~~issued~~do-do Gumbo and ~~outstanding~~Bon asTemps ofLou’siana ~~June~~Fry ~~30,~~are ~~2011~~currently available to purchasers. We expect that our Red Stick Red Beans, Elysian Fields Black-Eyed Peas and ~~September~~Pirogue ~~30,~~Rice ~~2010,~~will ~~respectively~~be ~~27,080~~available during ~~25,450~~the second quarter of 2012.

~~Additional~~Sauce ~~paid-in~~Products: ~~capital~~We ~~79,296~~expect ~~65,326~~that our The Quarter’s Pasta Sauce and The Quarter’s Creole Sauce will be available to purchasers during the second quarter of 2012.

~~Subscription~~Coffee ~~receivable~~Products: ~~---~~Our ~~(15~~Voodoo Roast Dark,~~000~~ Voodoo Roast Medium, Voodoo Roast Dark (Decaf) and Voodoo Roast Chicory Blend products are currently available to purchasers.

~~Deficit~~A ~~accumulated~~portion ~~during~~of ~~development~~funds ~~stage~~that ~~(100~~we obtain in the future will be applied to the expansion of our distribution channels. Specifically,~~004)~~ ~~(35~~we intend to expend funds in advertising for participants in our Charter Independent Distributor Program. Our advertising will be done in local newspapers around the United States and over the Internet via one or more of the existing Internet advertising systems,~~361)~~ such as Google AdSense®. Additionally, we intend to use Internet advertising to entice retail consumers to purchase our specialty food products directly from our online store that is a part of our web site, www.louisianafoodcompany.com.

~~Total~~As ~~stockholders’~~we ~~equity~~increase ~~6,372~~our 40sales,~~415~~ we will apply available funds to the expansion of our food manufacturing capabilities. We intend to produce our wet products at a certified commercial kitchen facility housed within our corporate headquarters premises and we expect that this kitchen will be adequate for at least the next year.

~~Total~~Our ~~liabilities~~management believes there to be a multitude of small, locally-owned food businesses throughout Louisiana, the products of which are worthy of national distribution. Our management further believes that we have the opportunity to bring to these locally produced and ~~stockholders’~~sold ~~equity~~Louisiana-centric ~~$26~~specialty food products to the national market,~~427~~ ~~$40~~by way of distribution agreements,~~415~~ private label arrangements or acquisition.

~~The~~With ~~accompanying~~respect ~~notes~~to our recently formed online gaming business, we do not expect to, nor do we believe it necessary to, devote significant funds to its development, during the time we are anpursuing ~~integral~~a ~~part~~license. ofThere ~~these~~can ~~statements~~be no prediction made with respect to whether or when we will be able to obtain the licensing needed to operate an intrastate online poker website.

~~LOUISIANA~~While ~~FOOD~~our ~~COMPANY~~level (Aof ~~Development~~future ~~Stage~~funding ~~Company)~~will determine the potential rate of growth for our business, our Plan of Operations will be the same. Without additional funding, we will expand our operations only to the extent that our operations generate adequate funds. There is, of course, no assurance that our operations will be successful, in this regard. With additional funding, we believe that we will be able to increase sales of our products through our aggressive advertising strategy. As with any start-up company that offers unproven products, there is no assurance that our company will be successful with any level of additional funding.

~~STATEMENTS OF OPERATIONS~~Liquidity

~~For~~As ~~the~~at ~~Three~~December ~~Months and Nine Months Ended June 30~~31, 2011~~, and the Period from Inception (August 17, 2010) to June 30, 2011~~.

~~Three~~Working ~~Months~~Capital. ~~Ended~~At ~~6/30/11~~December ~~(unaudited)~~31, ~~Nine~~2011, we ~~Months~~had ~~Ended~~a ~~6/30/11~~working ~~(unaudited)~~capital ~~Period~~deficit of $53,406 and a cash balance of $200. Since our inception, we have raised a total of $82,550 from ~~Inception~~private ~~(8/17/10)~~sales toof ~~6/30/11~~our ~~(unaudited)~~common stock and obtained a total of $89,300 in loans from shareholders and third parties. Our cash position will not improve unless and until we obtain additional capital, of which there is no assurance. Currently, we are seeking additional funding from private sources.

~~Revenues~~Cash ~~$863~~Flows. For the three months ended December 31, 2011, we used $1078,~~092~~193 in our operating activities. Our investing activities used $10-0- in cash. Our financing activities provided $77,~~092~~893 in cash, which we received from loans from shareholders and third parties.

~~Cost~~Contractual ~~of sales (246) (3,532) (3,532)~~Obligations

~~Gross~~To ~~profit~~date, ~~617~~we 6have not entered into any significant long-term obligations that require us to make monthly cash payments,~~560~~ 6except the lease agreement for our corporate headquarters and commercial kitchen facility,~~560~~ which expires in January 2013. Our monthly obligation under this lease is $850.

~~Expenses:~~Critical Accounting Policies

~~Compensation~~Our 1critical accounting policies,~~809~~ 18including the assumptions and judgments underlying them,~~202~~ 33are disclosed in the notes to our financial statements included herein. We have consistently applied these policies in all material respects. We do not believe that our operations to date have involved uncertainty of accounting treatment,~~200~~ subjective judgment or estimates, to any significant degree.

~~Legal~~Uncertainties and ~~professional 6,010 14,510 31,148~~Trends

~~Depreciation~~Our operations and ~~amortization~~revenues ~~162~~are ~~495~~dependent, ~~550~~now and in the future, upon the following factors:

~~Corporate~~ • whether ~~expenses~~we ~~6,986~~successfully ~~11,071~~commercialize ~~12,127~~our new specialty food products;

~~Rent~~ • whether ~~600~~we ~~2,720~~compete ~~3,189~~effectively in the severely competitive food industry;

~~Interest~~• ~~expense~~whether ~~155~~the ~~155~~continuing ~~155~~economic recession in the United States will adversely affect our ability to attract customers to our specialty food products; and

~~General~~• ~~and~~our ~~administrative~~ability ~~455~~to ~~24,050~~obtain ~~26,195~~a gaming license for our online poker business segment.

~~Total~~There ~~operating~~is ~~expenses~~no ~~16,177~~assurance ~~71,203~~that ~~106,564~~our company will be able to accomplish our objectives. Our failure to do so would likely cause purchasers of our common stock to lose their entire investments in our company.

~~Loss before income taxes (15,560) (64,643) (100,004)~~Inflation

~~Provision~~Inflation ~~for~~can ~~income~~be ~~taxes~~expected ~~---~~to ~~---~~have ~~---~~an impact on our operating costs. A prolonged period of inflation could cause interest rates, wages and other costs to increase which would adversely affect our results of operations. In the current economic and political climate, no predictions can be made with respect to the future effects of inflation on or business.

~~Net~~Off-Balance ~~loss~~Sheet ~~$(15,560) $(64,643) $(100,004)~~Arrangements

~~Loss~~We ~~per~~do ~~share:~~not have any off-balance sheet arrangements that would have any current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

~~Basic~~Capital ~~and diluted $(0.00) $(0.00)~~Expenditures

~~Weighted~~During ~~average~~the ~~number~~three months ended December 31, 2011, we made minimal capital expenditures. Should we obtain at least $50,000 in additional funding, we expect to purchase selected items of ~~shares~~equipment ~~outstanding:~~for use in the production of our specialty food products, including product packaging equipment. However, we cannot predict the exact amount of these potential capital expenditures.

~~Basic~~Item 3. Quantitative and ~~diluted~~Qualitative ~~27,080,000~~Disclosures ~~26,314,222~~About Market Risk.

~~The~~Not ~~accompanying notes are an integral part of these statements~~applicable.

~~LOUISIANA~~Item ~~FOOD~~4T. ~~COMPANY~~Controls (Aand ~~Development Stage Company)~~Procedures.

~~STATEMENTS~~Our OFChief ~~CASH~~Executive ~~FLOWS~~Officer and our Acting Chief Financial Officer, after evaluating the effectiveness of our disclosure controls and procedures, as defined in Rule 13a-15(e) of the Securities Exchange Act of 1934, have concluded that, as of the end of the fiscal quarter covered by this report on Form 10-Q, our disclosure controls and procedures were not effective to provide reasonable assurances that information required to be disclosed in the reports filed or submitted under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms and such information is accumulated and communicated to management, including the Chief Executive Officer and the Acting Chief Financial Officer, as appropriate, to allow timely decisions regarding disclosures.

~~For~~There ~~the~~was ~~Nine~~no ~~Months~~change ~~Ended~~in ~~June~~our 30internal control over financial reporting during the quarter ended December 31, 2011, ~~and~~that ~~the~~has ~~Period~~materially ~~from~~affected, ~~Inception~~or ~~(August~~is ~~17,~~reasonably ~~2010)~~likely to ~~June 30~~materially affect, ~~2011~~our internal control over financial reporting.

~~Nine~~PART ~~Months~~II ~~Ended~~- ~~6/30/11~~OTHER ~~(unaudited) Period from Inception (8/17/10) to 6/30/11 (unaudited)~~INFORMATION

~~CASH~~Item ~~FLOWS~~1. ~~FROM~~Legal ~~OPERATING ACTIVITIES~~Proceedings.

~~Net loss $(64,643) $(100,004)~~None.

~~Adjustments~~Item to2. ~~reconcile~~Unregistered ~~net~~Sales ~~loss~~of toEquity ~~cash~~Securities ~~used~~and ~~for~~Use ~~operating~~of ~~activities:~~Proceeds.

~~Depreciation~~During ~~and~~the ~~amortization~~three ~~495~~months ~~550~~ended December 31, 2011, we did not issue unregistered securities that have not been reported previously.

~~Non-cash~~Subsequent ~~operating~~to ~~expenses~~December ~~---~~31, 252011,~~776~~ we issued unregistered securities, as follows:

~~Changes~~1. in(a) ~~operating~~Securities ~~assets~~Sold. In February 2012, we issued a $14,690 principal amount convertible promissory note, bearing interest at 8% per annum and ~~liabilities:~~payable on demand; (b) Underwriter or Other Purchasers. Such convertible promissory note was issued to Asher Enterprises, Inc.; (c) Consideration. Such convertible promissory note was issued pursuant to a securities purchase agreement; (d) Exemption from Registration Claimed. The convertible promissory note is exempt from registration under the Securities Act of 1933, as amended, pursuant to the provisions of Section 4(2) thereof and Rule 506 thereunder, as a transaction not involving a public offering; and (e) Terms of Conversion or Exercise. The convertible promissory note may be converted into shares of common stock at a variable rate based on then-current market prices.

~~Accounts~~Item ~~receivable~~3. ~~(9,230)~~Defaults ~~(9,230)~~upon Senior Securities.

~~Deposits --- (603)~~None.

~~Inventory~~Item ~~1,642~~4. ~~(872)~~Submission of Matters to a Vote of Security Holders.

~~Accounts~~On ~~payable~~November 416,~~755~~ 42011,~~755~~ holders of a majority of our outstanding shares took action by written consent in lieu of a meeting, whereby such persons approved an increase in the authorized number of shares of our common stock from 50,000,000 to 500,000,000.

~~Net~~Item ~~cash~~5. ~~used~~Other ~~for operating activities (66,981) (79,628)~~Information.

~~CASH FLOWS FROM INVESTING ACTIVITIES~~None.

~~Purchase~~Item of6. ~~equipment (793) (2,793)~~Exhibits.

Net cash used in investing activities (793) (2,793)

	Exhibit No.		Description
	10.1 *		Securities Purchase Agreement between Registrant and Asher Enterprises, Inc.
	10.2 *		Convertible Promissory Note, $14,690 face amount.
	31.1 *		Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

CASH FLOWS FROM FINANCING ACTIVITIES

	Exhibit No.		Description
	31.2 *		Certification of Principal Financial and Accounting Officer Pursuant to Section 302 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

Proceeds from sale of common stock for cash 15,600 67,600

	32.2 *	Certification of Principal Financial and Accounting Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
	* filed herewith.

SIGNATURES
In accordance with the requirements of the Securities Exchange Act of 1934, Registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

Date: April 13, 2012.			LOUISIANA FOOD COMPANY

			By:	/s/ WADDELL D. LOFLIN
					Waddell D. Loflin, Vice President and Acting Chief Financial Officer

			By:	/s/ DAVID LOFLIN
					David Loflin, President

Proceeds from note payable - shareholder 15,300 15,300

Subscription receivable 15,000 ---

Net cash provided by financing activities 45,900 82,900

NET CHANGE IN CASH (21,874) 479

Cash, beginning of period 22,353 ---

Cash, end of period $479 $479

The accompanying notes are an integral part of these statements.

LOUISIANA FOOD COMPANY (A Development Stage Company)

STATEMENTS OF CASH FLOWS

For the Nine Months Ended June 30, 2011, and the Period from Inception (August 17, 2010) to June 30, 2011

Nine Months Ended 6/30/11 (unaudited) Period from Inception (8/17/10) to 6/30/11 (unaudited)

Supplemental disclosure:

Interest paid $155 $155

Income taxes paid $--- $ ---

Non-cash financing and investing activities $---

Stock and warrants issued for services $--- $20,000

Stock issued for inventory and intangible asset $--- $13,000

Stock issued for bonus $--- $2,500

Warrants issued for services $--- $3,276

The accompanying notes are an integral part of these statements.

LOUISIANA FOOD COMPANY (A Development Stage Company)

NOTES TO FINANCIAL STATEMENTS

June 30, 2011 (unaudited)

NOTE 1. THE COMPANY

Louisiana Food Company (the “Company”) was incorporated in the State of Nevada on August 17, 2010 (“Inception”). The Company’s focus is on the development and commercial exploitation of food-related business opportunities in the State of Louisiana. To date, the Company has developed a line of specialty packaged dry products, a line of specialty pasta sauces and a line of specialty coffee products, and sells these specialty food product lines to distributors, retailers and over the Internet. Because each of the Company’s products is produced locally in Louisiana, the Louisiana Department of Agriculture and Forestry has granted the Company a license to affix the Department’s “Certified” logos on the Company’s products. The Company’s leased headquarters and kitchen facilities are located within a food technology incubator established by the River Parish Community Development Corporation which offers the Company extremely economical access to FDA-approved commercial kitchen facilities.

Liquidity and Management Plans

At June 30, 2011, the Company had a cash balance of $479, a working capital deficit of $6,354 and an accumulated deficit during the development stage of $100,004. Management has taken several actions to ensure that the Company will have sufficient cash for its working capital needs through September 30, 2011, including minimization of discretionary expenditures, minimization, to the extent possible, of liabilities, commitment to a minimal office lease of $200 per month for one year, and use of health code compliant kitchen facilities on an hourly basis to handle its sales orders on an as needed basis. As discussed in Note 8, the Company has borrowed approximately $15,000 from certain shareholders, in order to pay for certain corporate and operating expenses. The Company is seeking additional equity funds to support operations through private transactions. Management believes that these actions will enable the Company to meet its working capital needs through September 30, 2011.

Going Concern

The Company has incurred losses totaling $100,004 from its Inception through June 30, 2011, and a working capital deficit at June 30, 2011. Because of these conditions, the Company will require additional working capital to continue operations and develop its business. The Company intends to raise additional working capital through a direct public offering.

There are no assurances that the Company will be able to achieve a level of revenues adequate to generate sufficient cash flow from operations or obtain additional financing to support the Company’s working capital requirements. To the extent that funds generated from a direct public offering are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available, the Company may not continue its operations or execute its business plan.

These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

NOTE 2. BASIS OF PRESENTATION

Basis of Presentation

The accompanying unaudited interim financial statements of the Company have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America, pursuant to the Securities and Exchange Commission rules and regulations. In management’s opinion, all adjustments necessary for a fair presentation of the results for interim periods have been reflected in the interim financial statements. The results of operations for any interim period are not necessarily indicative of the results for a full year. All adjustments to the financial statements are of a normal recurring nature.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. Such disclosures are those that would substantially duplicate information contained in the most recent audited financial statements of the Company, such as significant accounting policies and stock options. Management presumes that users of the interim statements have read or have access to the audited financial statements and notes thereto included in the Company’s Registration Statement on Form S-1 (SEC File No. 333-169924).

Revenue Recognition

The Company derives its revenue from sales of its food and coffee products. Revenue is recognized when there is persuasive evidence of an arrangement, delivery has occurred and services have been rendered, the sales price is determinable and collectability is reasonable assured. Sales are recorded net of discounts, rebates and returns.

Accounts Receivable

Accounts receivable are recorded at the invoiced amount, net of an allowance for doubtful accounts. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on historical write-off experience, customer specific facts and economic conditions. Outstanding account balances are reviewed individually for collectability. Bad debt expense is included in general and administrative expenses. To date, the Company has not charged off any balances. Of the Company’s $9,230 in accounts receivable at June 30, 2011, $8,280 of such amount is of an “aged” nature and is due from a single customer. The Company expects that it will receive payment of this entire account receivable during fiscal year 2011, but is unable to predict the timing of such payment.

The Company does not have any off-balance-sheet credit exposure to its customers.

NOTE 3. RELATED-PARTY TRANSACTIONS

The Company was formed pursuant to a pre-incorporation agreement. The Company’s President was a party to this agreement and was, upon formation of the Company and in accordance with the pre-incorporation agreement, issued 13,000,000 shares of Company common stock and 2,000,000 warrants to purchase a like number of shares at an exercise price of $0.10 per share. The Company received items of personal and intellectual property in exchange for its shares of common stock. The Company’s Board of Directors determined that the aggregate value of the items of property was $13,000, of which $2,517 has been recorded as inventory and $10,483 has been recorded as an intangible asset. The value of the warrants of $1,638 has been included in compensation expense, during the period from Inception to June 30, 2011.

The Company’s legal counsel was also a party to the pre-incorporation agreement and is considered a promoter of the Company. Upon formation of the Company and in accordance with the pre-incorporation agreement, the Company’s legal counsel was issued 5,000,000 shares of Company common stock and 2,000,000 warrants to purchase a like number of shares at an exercise price of $0.10 per share, in payment of $10,000 in legal services. The value of the warrants of $1,638 has been included in professional fees, during the period from Inception to June 30, 2011.

NOTE 4. DEPOSITS

At June 30, 2011, and September 30, 2010, deposits, comprised entirely of a utility security deposit, were $603.

NOTE 5. INTANGIBLE ASSETS

The Company’s intangible assets include trademarks, brand names and recipes of its food and coffee products acquired in exchange for the issuance of common stock. The Company’s intangible assets are not amortized because they have indefinite lives.

Impairment of Long-lived Assets

Long-lived assets are continually monitored and are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of any such asset may not be recoverable. The determination of recoverability is based on an estimate of undiscounted cash flows expected to result from the use of an asset and its eventual disposition. The estimate of undiscounted cash flows is based upon, among other things, certain assumptions about expected future operating performance, growth rates and other factors. The Company’s estimates of undiscounted cash flows may differ from actual cash flows due to, among other things, technological changes, economic conditions, changes to its business model or changes in its operating performance. If the sum of the undiscounted cash flows is less than the carrying value of the asset, an impairment charge is recognized, measured as the amount by which the carrying value exceeds the fair value of the asset. During the nine months ended June 30, 2011, the Company did not record an impairment of the Company’s long-lived assets.

NOTE 6. CAPITAL STOCK

Common Stock Issued for Property

During the nine months ended June 30, 2011, the Company did not issue shares of its common stock for property. During the period from Inception through September 30, 2010, the Company issued 13,000,000 shares of its common stock for items of personal and intangible property. Specifically, the Company received goods and recipes useful in its specialty food business. The Company’s Board of Directors determined that the aggregate value of the items of property was $13,000, of which $2,517 was determined to be inventory and $10,483 was determined to be recipes and brand names.

Common Stock Issued for Services

During the nine months ended June 30, 2011, the Company did not issue shares of its common stock for services. During the period from Inception through September 30, 2010, the Company issued a total of 7,000,000 shares of its common stock for services to third-party consultants for services, resulting in an expense of $20,000 included in professional and legal expenses and consulting fees in the accompanying statement of operations. The value of the transactions was determined based on value of shares of common stock issued as determined by the board of directors. As there are no performance commitments or penalties for non-performance, the Company recorded the expense at the date of issuance.

Common Stock Issued for Cash

In October 2010, the Company completed a private offering of its common stock. In this private offering, the Company sold 180,000 shares of its common stock for cash in the aggregate amount of $3,600, or $0.02 per share.

In December 2010, the Company issued 1,200,000 shares of its common stock for cash in the total amount of $12,000.

During the period from Inception through September 30, 2010, the Company issued a total of 5,200,000 shares of its common stock for cash in the total amount of $52,000.

Subscription Receivable

At September 30, 2010, the Company had not received a total of $15,000 in payment of 1,500,000 shares of common stock sold. During October 2010, the Company received all $15,000 in cash associated with such subscription receivable.

NOTE 7. WARRANTS TO PURCHASE COMMON STOCK

Outstanding Stock Warrants

In December 2010, the Company issued 240,000 stock warrants to a purchaser of common stock. The warrants allow the warrant holder to purchase 240,000 shares of common stock at a price of $0.10 per share. The two-year warrants expire in December 2012.

In August and September 2010, the Company issued warrants to two related-parties. The President, Mr. David Loflin, was issued 2,000,000 warrants for services rendered in establishing the Company. The law firm of Newlan & Newlan, Counsel to the Company, was issued 2,000,000 warrants for professional services rendered for organizing the Company. Additionally, 1,100,000 warrants were issued to purchasers of common shares during the period from Inception (August 17, 2010) through September 30, 2010. The warrants allow the warrant holders to purchase, in aggregate, 5,100,000 shares of common stock at a price of $0.10 per share. The two-year warrants expire during August 2012 and September 2012. All warrants are fully vested and exercisable at June 30, 2011.

A summary of the status and changes of the warrants issued during the period from September 30, 2010, through June 30, 2011, are as follows:

Shares Weighted Average Exercise Price

Outstanding at beginning of period 5,100,000 $0.10

Issued 240,000 $0.10

Exercised -0- -0-

Forfeited -0- -0-

Expired -0- -0-

Outstanding at end of period 5,340,000 $0.10

Exercisable at end of period 5,340,000 $0.10

A summary of the status of the warrants outstanding at June 30, 2011, is presented below:

Warrants Outstanding Warrants Exercisable

Exercise Price Number Outstanding Weighted Average Remaining Contractual Life Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price

$0.10 5,340,000 2 years $0.10 5,340,000 $0.10

At June 30, 2011, vested warrants of 5,340,000 had an aggregate intrinsic value of $-0-.

The significant weighted average assumptions relating to the valuation of the Company’s options for the period ended June 30, 2011, were as follows:

Stock price $0.01

Strike price $0.10

Dividend yield 0%

Expected life 2 years

Expected volatility 100%

Risk-free interest rate (2 YR U.S. Treasury) 0.37% to 0.58%

NOTE 8. LOANS FROM SHAREHOLDERS

During the three months ended June 30, 2011, the Company obtained unsecured loans from two shareholders in the aggregate amount of $15,000. Each of these loans is evidenced by a promissory note, bears interest at the rate of 8% per annum and is due, as to $10,000, on June 30, 2011, and, as to $5,000, on September 30, 2011. At June 30, 2011, the Company had $155 in accrued interest. Since June 30, 2011, the Company has repaid $1,000 of the $10,000 loan, the balance of which remains due and payable. The proceeds of these loans were used for corporate purposes.

NOTE 9. COMMITMENTS AND CONTINGENCIES

Operating Leases

The Company’s corporate office is located in Norco, Louisiana, under a one year lease that expires September 30, 2011, and requires monthly rental payments of $200 per month. The Company has no future minimum rental commitments beyond September 30, 2011. The Company had rental expense under operating leases of $2,720 for the nine months ended June 30, 2011.

NOTE 10. DIRECT PUBLIC OFFERING

In January 2011, the Company’s Registration Statement on Form S-1 (SEC File No. 333-169924) was declared effective. Pursuant to such Registration Statement, the Company originally registered for sale 1,000,000 shares of its common stock at an offering price of $0.80 per share. In March 2011, the Company withdrew such shares from registration, without having sold any of such shares.

NOTE 11. SUBSEQUENT EVENT

Securities Issued for Cash

In July 2011, the Company issued units of its securities for cash in the amount of $14,950. Included in such units were a total of 1,200,000 shares of the Company’s common stock and 120,000 warrants to purchase a like number of shares of common stock at an exercise price of $.10 per share.

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

Cautionary Statement

The following discussion and analysis should be read in conjunction with the balance sheet as of June 30, 2011, and the financial statements for the three months and nine months ended June 30, 2011, included elsewhere herein. The results shown herein are not necessarily indicative of the results to be expected for any future periods.

This discussion contains forward-looking statements. These forward-looking statements are based on our management’s current expectations with respect to future events, financial performance and operating results, which statements are subject to risks and uncertainties, including, but not limited to, those discussed below and elsewhere herein. The risks and uncertainties discussed herein could cause our actual results to differ from the results contemplated by these forward-looking statements.

General

We are a development-stage company incorporated in the State of Nevada on August 17, 2010. We are in the business of developing and exploiting food-related business opportunities in the State of Louisiana. To date, we have developed a line of specialty packaged dry food products, a line of specialty sauces and a line of specialty coffee products. We will sell these specialty food product lines to distributors, directly to retailers and directly to consumers over the Internet.

Overview

While we are a business in the early-stage of development, we have begun to derive revenues from our operations, through sales to retail grocery stores and through our online store. Our current focus is on (1) sales to established food distributors, (2) direct sales to retail grocery stores, (3) developing our Charter Independent Distributor Program and (4) sales through our web site, www.lafoodco.com.

In order to accelerate the growth of our business, we will need to obtain additional capital from our Direct Public Offering or from another source or sources. We intend to apply additional capital, as and if obtained, to the expansion of our Charter Independent Distributor Program, the pursuit of nation retail accounts and to the expansion of sales through our web site, primarily through Internet advertising strategies.

Our management believes there to be a multitude of small, locally-owned food businesses throughout Louisiana, the products of which are worthy of national distribution. Our management further believes that we have the opportunity to bring to these locally produced and sold Louisiana-centric specialty food products to the national market, by way of distribution agreements, private label arrangements or acquisition.

As part of our business strategy, after we have better established the sales and distribution channels of our current lines of specialty food products, we intend to consider acquisitions of existing food-related businesses, as such acquisition opportunities become available to us. There is no current arrangement or understanding between our company and any other company or person with regard to a merger or acquisition transaction.

Direct Public Offering

Principal Factors Affecting Our Financial Performance

Our operating results are primarily affected by the following factors:

• our ability to maintain, on commercially reasonable terms, the supply of our packaged dry products and our coffee products;

• our ability to expand the channels of distribution for our specialty food products;

• our ability to attract new and repeat customers to our online store; and

• our ability to contain our costs of goods sold and maintain our law overheard.

Based on our current business plan, we expect to incur operating losses for the final quarter of Fiscal 2011 and the first quarter of Fiscal 2012. However, because our specialty food products are new, we cannot predict the levels of our sales during the next six months.

To date, we have sold our products to only a small number of customers. We do not have a formal relationship with any of our customers and they may, in their sole discretion and without penalty, cease purchasing our specialty food products. Our only other channel of distribution is through our website, which has generated only a small level of sales revenues.

We have a single source for our packaged dry products and a single source for our coffee products. Each of these suppliers is located within 60 miles of our production, packaging and distribution location in Norco, Louisiana. We have not entered into any formal supply agreements with these suppliers. We are required to pay in full for inventory purchased from these suppliers, upon our receipt of their shipments. If the prices charged by these suppliers increase and we are not able to pass on the increased prices to our customers, then our margins would be reduced, which would, in turn, adversely affect our future profitability.

Results of Operations

For the Nine Months Ended June 30, 2011. During the Nine Months Ended June 30, 2011 (the “Current Period”), we generated $10,092 in revenues from sales of our specialty food products. Sales during the three months ended June 30, 2011, were $863, compared to sales of $8,561, including sales of $8,280 to a single customer, for the prior three months ended March 31, 2011. We expect that our revenues will increase during each of the next three fiscal quarters. However, we cannot predict the exact levels of such expected increases.

For the Current Period, we incurred a net loss of $64,643. Our operations for the three months ended June 30, 2011, were negatively impacted by a lack of capital caused by (1) unexpected delays in our obtaining a trading symbol for our common stock and (2) our withdrawal from registration of the shares of our common stock that we intended to sell in a Direct Public Offering – this withdrawal from registration was effected, following our advice from FINRA that a trading symbol would not be assigned to our common stock for so long as we maintained the registration of our Direct Public Offering and our selling shareholder offering. This determination was made by our board of directors, having determined such course of action to be in the best interests of our company and our shareholders.

While we did not issue shares of our common stock in payment of services during the Current Period, it is possible that, if we lack the cash needed to obtain necessary services, we would issue shares of common stock in payment thereof. By issuing common stock in payment of these necessary services, we would be able to better preserve our then-available cash.

Plan of Operations

Our Plan of Operations, which is detailed in the following paragraphs, generally involves the development of distribution channels for our specialty food products, as well as our locating food-related business opportunities in the State of Louisiana.

We have developed the following specialty food products:

Packaged Dry Products: Our Jammin’ Jambalaya, Acadiana Dirty Rice, Bayou Moon Jamasta, Breaux Bridge Etouffee, Fais do-do Gumbo and Bon Temps Lou’siana Fry are currently available to purchasers. We expect that our Red Stick Red Beans, Elysian Fields Black-Eyed Peas and Pirogue Rice will be available during the fourth quarter of 2011.

Sauce Products: We expect that our The Quarter’s Pasta Sauce and The Quarter’s Creole Sauce will be available to purchasers during the fourth quarter of 2011.

Coffee Products: Our Voodoo Roast Dark, Voodoo Roast Medium, Voodoo Roast Dark (Decaf) and Voodoo Roast Chicory Blend products are currently available to purchasers, and our Voodoo Roast Southern Pecan Seasonal Blend is scheduled to be available to purchasers near the end of September 2011.

A portion of funds that we obtain in the future will be applied to the expansion of our distribution channels. Specifically, we intend to expend funds in advertising for participants in our Charter Independent Distributor Program. Our advertising will be done in local newspapers around the United States and over the Internet via one or more of the existing Internet advertising systems, such as Google AdSense®. Additionally, we intend to use Internet advertising to entice retail consumers to purchase our specialty food products directly from our online store that is a part of our web site, www.lafoodco.com.

As we increase our sales, we will apply available funds to the expansion of our food manufacturing capabilities. We currently produce our wet products at a certified commercial kitchen housed in the same building as our corporate headquarters and we expect that this kitchen will be adequate for at least the next six months.

While our level of future funding will determine the potential rate of growth for our business, our Plan of Operations will be the same. Without additional funding, we will expand our operations only to the extent that our operations generate adequate funds. There is, of course, no assurance that our operations will be successful, in this regard. With additional funding, we believe that we will be able to increase sales of our products through our aggressive advertising strategy. As with any start-up company that offers unproven products, there is no assurance that our company will be successful with any level of additional funding.

Liquidity

As at June 30, 2011.

Working Capital. At June 30, 2011, we had a working capital deficit of $6,354 and a cash balance of $479. Since our inception, we have raised a total of $82,550 from private sales of our common stock. Our cash position is expected to improve as we collect our accounts receivable during the fourth quarter of Fiscal 2011. In particular, we expect to collect our $8,280 account receivable from a single customer in September 2011, although, as of the date of this report, we had not collected any portion of such account receivable. Currently, we are seeking additional funding from private sources.

Cash Flows. For the Nine Months Ended June 30, 2011, we used $66,981 in our operating activities. Our investing activities used $793 in cash. Our financing activities provided $45,900 in cash, which we received from private sales of our common stock ($30,600) and loans from shareholders ($15,300).

Contractual Obligations

To date, we have not entered into any significant long-term obligations that require us to make monthly cash payments. Our longest-lived obligation is the lease agreement for our corporate headquarters, which expires in September 2011. Our monthly obligation under this lease is $200.

Critical Accounting Policies

Our critical accounting policies, including the assumptions and judgments underlying them, are disclosed in the notes to our financial statements included herein. We have consistently applied these policies in all material respects. We do not believe that our operations to date have involved uncertainty of accounting treatment, subjective judgment or estimates, to any significant degree.

Uncertainties and Trends

Our operations and revenues are dependent, now and in the future, upon the following factors:

• whether we successfully commercialize our new specialty food products;

• whether we compete effectively in the severely competitive food industry; and

• whether the continuing economic recession in the United States will adversely affect our ability to attract customers to our specialty food products.

There is no assurance that our company will be able to accomplish our objectives. Our failure to do so would likely cause purchasers of our common stock to lose their entire investments in our company.

Inflation

Inflation can be expected to have an impact on our operating costs. A prolonged period of inflation could cause interest rates, wages and other costs to increase which would adversely affect our results of operations. In the current economic and political climate, no predictions can be made with respect to the future effects of inflation on or business.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements that would have any current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

Capital Expenditures

During the nine months ended June 30, 2011, we made minimal capital expenditures. Should we obtain at least $30,000 in additional funding, we expect to purchase selected items of equipment for use in the production of our specialty food products, including product packaging equipment. However, we cannot predict the exact amount of these potential capital expenditures.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

Not applicable.

Item 4. Controls and Procedures.

Our Chief Executive Officer and our Acting Chief Financial Officer, after evaluating the effectiveness of our disclosure controls and procedures, as defined in Rule 13a-15(e) of the Securities Exchange Act of 1934, have concluded that, as of the end of the fiscal quarter covered by this report on Form 10-Q, our disclosure controls and procedures were not effective to provide reasonable assurances that information required to be disclosed in the reports filed or submitted under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms and such information is accumulated and communicated to management, including the Chief Executive Officer and the Acting Chief Financial Officer, as appropriate, to allow timely decisions regarding disclosures.

There was no change in our internal control over financial reporting during the quarter ended June 30, 2011, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

None.

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

1. (a) Securities Sold. In July 2011, 1,200,000 shares of common stock were issued; (b) Underwriter or Other Purchasers. Such shares of common stock were issued to END-IRA, Inc. fbo Blayne St. James IRA; (c) Consideration. Such shares of common stock were issued for $14,950 in cash; and (d) Exemption from Registration Claimed. These securities are exempt from registration under the Securities Act of 1933, as amended, pursuant to the provisions of Section 4(2) thereof and Rule 506 thereunder, as a transaction not involving a public offering. This purchaser was a sophisticated investor capable of evaluating an investment in our company.

2. (a) Securities Sold. In July 2011, 120,000 common stock purchase warrants to purchase a like number of shares of common stock were issued; (b) Underwriter or Other Purchasers. Such common stock purchase warrants were issued to END-IRA, Inc. fbo Blayne St. James IRA; (c) Consideration. Such common stock purchase warrants were issued as part of a securities unit, there being no consideration assigned to such common stock purchase warrants; and (d) Exemption from Registration Claimed. These securities are exempt from registration under the Securities Act of 1933, as amended, pursuant to the provisions of Section 4(2) thereof and Rule 506 thereunder, as a transaction not involving a public offering. This purchaser was a sophisticated investor capable of evaluating an investment in our company; (e) Terms of Conversion or Exercise. The exercise price of the common stock purchase warrants is $.10 per share. All of the common stock purchase warrants are exercisable until July 2013.

Item 3. Defaults upon Senior Securities.

None.

Item 4. Submission of Matters to a Vote of Security Holders.

No matter was submitted to our shareholders, during the three months ended June 30, 2011.

Item 5. Other Information.

None.

Item 6. Exhibits.

Exhibit No. Description

31.1 * Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

31.2 * Certification of Principal Financial and Accounting Officer Pursuant to Section 302 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 Principal Financial and Accounting Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

* filed herewith.

SIGNATURES

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

Date: August 22, 2011. LOUISIANA FOOD COMPANY

By: /s/ WADDELL D. LOFLIN

Waddell D. Loflin, Vice President and Acting Chief Financial Officer

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