UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

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

For the quarterly period ended ~~June~~December 3031, ~~2012~~2013

~~ePunk~~Blink Technologies, Inc. (Exact name of registrant as specified in Charter)

(formerly Truesport Alliances & Entertainment, Ltd.)

Nevada		000-53564		26-1395403
(State or other jurisdiction of incorporation or organization)		(Commission File No.)		(IRS Employee Identification No.)

~~(formerly~~5536 ~~Sewell~~S. ~~Ventures, Inc~~Ft.) Apache #102

~~(Exact~~Las ~~name~~Vegas, ofNV ~~registrant as specified in Charter)~~ 89148

Nevada		333-147394		26-1395403
(State or other jurisdiction of incorporation or organization)		(Commission File No.)		(IRS Employee Identification No.)

34105 Pacific Coast Highway

Dana Point, CA 92629

(Address of Principal Executive Offices)

(949) ~~514~~903-~~6724~~9144

(Issuer Telephone number)

Check whether the issuer (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the issuer was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ¨ 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 ¨ No x

Yes ¨ No ¨

Indicate by check mark whether the registrant is a larger accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act. (Check one)

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	¨	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 o ¨ No x

Indicate the number of shares outstanding of each of the registrant’s classes of common stock, as of the latest practicable date. At August 226, ~~2012~~2014 the registrant had outstanding 2243,~~549~~950,~~917~~602 shares of common stock, $.0001 par value per share. The registrant’s common stock is listed under the symbol “PUNK.PK”.

~~ePunk~~Blink Technologies, Inc.

FORM 10-Q

TABLE OF CONTENTS

PART I – FINANCIAL INFORMATION
Item 1.	Financial Statements		3
	Consolidated Balance Sheets as of June 30, 2012 (Unaudited) and September 30, 2011	1
	Condensed Consolidated Balance Sheets as of December 31, 2013 and September 30, 2013 (Unaudited)			3
	Consolidated Statements of Operations (Unaudited) for the Three Months Ended June 30, 2012 and 2011, the Nine Months Ended June 30, 2012 and the Period From February 25, 2011 (Inception) through June 30, 2011	2
	Condensed Consolidated Statements of Operations (Unaudited) for the Three Months Ended December 31, 2013 and 2012			4
	Consolidated Statement of Stockholders’ Deficit (Unaudited) for the Nine months ended June 30, 2012 and the Period From February 25, 2011 (Inception) through September 30, 2011	3
	Condensed Consolidated Statements of Cash Flows (Unaudited) for the Three Months Ended December 31, 2013 and 2012			5
	Consolidated Statements of Cash Flows (Unaudited) for the nine Months Ended June 30, 2012 and the Period From February 25, 2011 (Inception) through June 30, 2011	4
	Notes to the Condensed Consolidated Financial Statements (Unaudited)			6
	Notes to the Consolidated Financial Statements (Unaudited)	5
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations			11
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	12
Item 3.	Quantitative and Qualitative Disclosures About Market Risk			15
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	18
Item 4.	Control and Procedures			15
Item 4.	Controls and Procedures	18
PART II – OTHER INFORMATION
PART II – OTHER INFORMATION
Item 1.	Legal Proceedings	20
Item 1A.	Risk Factors	20
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	20
Item 3.	Defaults Upon Senior Securities	20
Item 4.	Mine Safety Disclosures	20
Item 5.	Other Information	20
Item 6.	Exhibits	20
Signatures		21

Item 1. Financial Statements.

Item 1.	Legal Proceedings	16
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds		16
Item 3.	Defaults Upon Senior Securities		16
Item 4.	Mine Safety Disclosures		16
Item 5.	Other Items		16
Item 6.	Exhibits		17
Signature			19

ePunk, Inc.
Consolidated Balance Sheets
	June 30,			September 30,
	2012			2011
ASSETS	(Unaudited)
Current assets:
Cash	$	26,496		$	18,206
Accounts receivable		-			1,136
Inventory		23,655			7,317
Other current assets		34,236			-
Total current assets		84,387			26,659
Property, plant and equipment, net of $5,244 and $207 of accumulated depreciation, respectively		37,777			2,293
Intangible assets net of $2,380 and $1,041 of amortization, respectively		10,120			11,459
Deposits		17,442			11,050
Total assets	$	149,726		$	51,461
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities:
Accounts payable and accrued liabilities (Note B)	$	181,334		$	24,335
Accrued interest (Note C)		17,571			4,297
Convertible notes payable (Note C)		133,821			395,588
Promissory notes, net of $44,139 and $0 discount, respectively (Note C)		235,861			-
Total current liabilities		568,587			424,220
Total liabilities		568,587			424,220
Commitments and contingencies
Stockholders' deficit (Note D):
Common stock, $0.0001 par value; 100,000,000 shares authorized; issued and outstanding 31,819,917 and 30,008,585 at June 30, 2012 and September 30, 2011, respectively.		3,182			3,001
Common stock payable		268,500			-
Deferred stock compensation		(90,400	)		-
Additional paid-in capital		228,619			(300,917	)
Accumulated earnings		(828,762	)		(74,843	)
Total stockholders' deficit		(418,861	)		(372,759	)
Total liabilities and stockholder's deficit	$	149,726		$	51,461
The accompanying notes are an integral part of these financial statements

ePunk, Inc.
Consolidated Statements of Operations (Unaudited)
For the Three Months Ended June 30, 2012 and 2011, the Nine Months ended June 30, 2012
and the Period From February 25, 2011 (Inception) through June 30, 2011
							Nine Months Ended June 30, 2012			February 25, Through June 30, 2011
	Three Months Ended June 30,
	2012			2011
Net sales	$	672,438		$	180,467		$	1,430,412		$	206,217
Cost of sales		564,774			161,483			1,227,412			186,464
Gross profit		107,664			18,984			203,000			19,753
Operating expenses:
General and administrative		468,998			14,377			666,086			16,577
Sales and marketing		70,810			1,106			121,524			1,106
Depreciation and amortization		3,195			595			6,375			595
Total operating expenses		543,003			16,078			793,985			18,278
Operating loss		(435,339	)		2,906			(590,985	)		1,475
Non-operating income (expense):
Interest expense - other		(11,453	)		(118	)		(24,622	)		(185	)
Interest expense - accretion of debt discount		(52,966	)		-			(61,794	)		-
Accretion of beneficial conversion feature		(19,400	)		-			(76,518	)		-
Total non-operating income (expense)		(83,819	)		(118	)		(162,934	)		(185	)
Income (loss) before income taxes		(519,158	)		2,788			(753,919	)		1,290
Income tax provision (benefit)		-			-			-			-
Net income (loss)	$	(519,158	)	$	2,788		$	(753,919	)	$	1,290
Net income (loss) per common share:
Basic:	$	(0.016	)	$	0.009		$	(0.025	)	$	0.004
Weighted average common shares outstanding basic		31,887,040			308,540			30,647,403			308,536
The average shares listed below were not included in the computation
of diluted losses per share because to do so would have been
antidilutive for the periods presented:
Convertible promissory notes		710,015			-			710,015			-
The accompanying notes are an integral part of these financial statements

ePunk, Inc.
Consolidated Statement of Stockholder's Deficit
For Nine Months Ended June 30, 2012 and the Period From February 25, 2011 (Inception) through September 30, 2011
							Deferred Stock Compensation			Additional paid-in Capital			Accumulated Deficit			Total Stockholders' Deficit
	Common stock
	Shares		Amount		Payable
Balance, February 25, 2011		-	$	-	$	-	$	-		$	-		$	-		$	-
Shares issued for website properties		24,750,000		2,475							10,025						12,500
Legal acquirer shares issued in merger		308,585		31							(359,947	)					(359,916	)
Shares issued upon the conversion of debt		4,950,000		495							49,005						49,500
Net loss														(74,843	)		(74,843	)
Balance, September 30, 2011		30,008,585	$	3,001	$	-	$	-		$	(300,917	)	$	(74,843	)	$	(372,759	)
Shares issued upon the conversion of debt		1,611,332		161							322,105						322,266
Shares issued in exchange for services		450,000		10		268,500		(113,000	)		59,990						215,500
Shares issued as inducement to lend		100,000		10							70,923						70,933
Beneficial conversion feature											76,518						76,518
Amortization of deferred stock compensation								22,600									22,600
Net loss														(753,919	)		(753,919	)
Balance, June 30, 2012		32,169,917	$	3,182	$	268,500	$	(90,400	)	$	228,619		$	(828,762	)	$	(418,861	)
The accompanying notes are an integral part of these financial statements

PART 1 – FINANCIAL INFORMATION

Item1. Financial Statements.

Blink Technologies, Inc.

Condensed Consolidated Balance Sheets (Unaudited)

			December 31,			September 30,
			2013			2013
ASSETS
Current assets:
	Cash		$	2,748		$	1,951
	Assets from discontinued operations			17,210			17,210
		Total current assets		19,958			19,161
Assets from discontinued operations				-			30,139
		Total assets	$	19,958		$	49,300

LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities:
	Accounts payable and accrued liabilities		$	25,974		$	19,323
	Accrued interest			50,160			40,182
	Convertible notes payable			344,809			344,809
	Promissory note			100,000			100,000
	Liabilities from discontinued operations			124,722			379,332
		Total current liabilities		645,665			883,646
		Total liabilities		645,665			883,646

Commitments and contingencies

Stockholders' deficit:
	Preferred stock, $0.0001 par value; 25,000,000 shares authorized; none issued and outstanding at December 31, 2013 and September 30, 2013			-			-
	Common stock, $0.0001 par value; 200,000,000 shares authorized; issued and outstanding 19,950,602 at December 31, 2013 and September 30, 2013			1,995			1,995
	Additional paid-in capital			1,444,102			1,385,250
	Accumulated deficit			(2,071,804	)		(2,221,591	)
		Total stockholders' deficit		(625,707	)		(834,346	)
		Total liabilities and stockholder's deficit	$	19,958		$	49,300

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements

ePunk, Inc.
Consolidated Statements of Cash Flows
For the Nine Months Ended June 30, 2012 and the Period From February 25, 2011 (Inception) through June 30, 2011
	Nine Months Ended June 30, 2012			February 25, 2011 through June 30, 2011
Cash flows from operating activities:
Net loss	$	(753,919	)	$	1,290
Reconciliation to net cash provided by (used in)
continuing operations:
Depreciation and amortization		6,375			595
Accretion of debt discount		61,794			-
Accretion of beneficial conversion feature		76,518			-
Shares issued in exchange for services		238,100			-
Changes in certain assets and liabilities:
Accounts receivable		1,136			(4,409	)
Inventory		(16,338	)		-
Other current assets		(34,236	)		-
Deposits		(6,392	)		-
Accounts payable		156,999			7,055
Accrued interest		24,215			185
Net cash (used) provided by operating activities		(245,748	)		4,716
Cash flows from investing activities:
Capital expenditures, net		(40,521	)		(2,500	)
Net cash used by investing activities		(40,521	)		(2,500	)
Net cash provided by financing activities:
Proceeds from convertible promissory notes		49,559			17,500
Proceeds from promissory notes		245,000			-
Net cash provided by financing activities		294,559			17,500
Net increase in cash		8,290			19,716
Cash - beginning of period		18,206			-
Cash - end of period	$	26,496		$	19,716
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
CASH PAID DURING THE YEAR FOR:
Taxes paid	$	-		$	-
Interest paid	$	-		$	-
NON-CASH FINANCING ACTIVITIES:
Value of Common Stock issued for accrued interest	$	10,941		$	-
Value of Common Stock issued for debt principle	$	311,325		$	-
Value of Common Stock issued for services	$	238,100		$	-
Value of common stock issued as inducement to lend	$	70,933		$	-
Beneficial conversion feature	$	76,518		$	-
Value of stock payable issued for deferred stock compensation	$	113,000		$	-
The accompanying notes are an integral part of these financial statements

Blink Technologies, Inc.

Consolidated Statements of Operations (Unaudited)

			Three Months Ended December 31,
			2013			2012
Net sales			$	-		$	-
Cost of sales				-			-
	Gross profit			-			-

Operating expenses:
	General and administrative			7,968			92,686
Operating loss				(7,968	)		(92,686	)

Other income (expense):
	Interest expense			(9,978	)		(4,840	)
	Interest expense - accretion of debt discount			(58,852	)		-
		Total other income (expense)		(68,830	)		(4,840	)
Loss from continung operations				(76,798	)		(97,526	)
Income tax provision (benefit)				-			-
Net loss from continuing operations				(76,798	)		(97,526	)

Gain (loss) from discontinued operations				226,585			(289,108	)
Net income (loss)				149,787			(386,634	)

Basic and diluted income (loss) per common share:
	Continuing operations		$	(0.004	)	$	(0.002	)
	Discontinued operations			0.011			(0.006	)
		Total	$	0.008		$	(0.008	)

Weighted average common shares outstanding - basic				19,950,602			46,057,164

The shares listed below were not included in the computation of diluted losses per share because to do so would have been antidilutive for the periods presented:

Convertible promissory notes				2,705,376			1,473,994

The accompanying notes are an integral part of these unadudited condensed consolidated financial statements

~~ePunk~~Blink Technologies, Inc.

~~Notes~~Consolidated toStatements ~~Consolidated~~of ~~Financial~~Cash ~~Statements~~Flows (Unaudited)

For the Three Months Ended June 30, 2012 and 2011, the Nine Months ended June 30, 2012

			Three Months Ended December 31,
			2013			2012
Cash flows from operating activities:
	Loss on continuing operations		$	(76,798	)	$	(97,526	)
	Income (loss) on discontinued operations			226,585			(289,108	)
	Reconciliation to net cash provided by (used in) continuing operations:
		Depreciation and amortization		-			3,551
		Accretion of debt discount		58,852			91,897
		Common stock issued for services		-			116,438
		Gain on forgivness of debt		(256,092	)		-
		Impairment of assets		29,507			-
	Changes in assets and liabilities:
		Accounts receivable		-			(4,353	)
		Inventory		-			960
		Other current assets		-			2,628
		Accounts payable		8,765			93,386
		Accrued interest		9,978			11,124
		Net cash provided (used) by operating activities		797			(71,003	)

Cash flows from investing activities:
	Capital expenditures, net			-			-
		Net cash used by investing activities		-			-

Net cash provided by financing activities:
	Proceeds from promissory notes			-			2,141
	Payment of promissory note			-			(100,000	)
	Proceeds from revolving credit facility			-			93,650
	Payments of revolving credit facility			-			(151,526	)
		Net cash used by financing activities		-			(155,735	)
Net increase (decrease) in cash				797			(226,738	)
Cash - beginning of period				1,951			226,738
Cash - end of period			$	2,748		$	-

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
CASH PAID DURING THE YEAR FOR:
	Taxes paid		$	-		$	-
	Interest paid		$	-		$	-

NON-CASH FINANCING ACTIVITIES:
	Value of common stock issued for services		$	-		$	82,538
	Value of debt discount recorded for beneficial conversion feature		$	58,852		$	91,897
	Value of stock issued for deferred stock compensation		$	-		$	33,900

~~and~~The ~~the~~accompanying ~~Period~~notes ~~From~~are ~~February~~an ~~25,~~integral ~~2011~~part ~~(Inception)~~of tothese ~~June~~unaudited ~~30,~~condensed ~~2011~~consolidated financial statements

Blink Technologies, Inc.

Notes to the Condensed Consolidated Financial Statements (Unaudited)

Basis of Presentation

The unaudited financial statements of ~~ePunk~~Blink Technologies, Inc. as of ~~June~~December 3031, ~~2012~~2013, and for the three months ended ~~June~~December 3031, ~~2012,~~2013 ~~the nine months ended June 30, 2012~~ and ~~the period from February 25~~2012, ~~2011 (Inception) through June 30, 2011~~ have been prepared in accordance with accounting principles generally accepted in the United States for interim financial reporting and include our wholly-owned subsidiary, Punk Industries, Inc. (“Punk”). Accordingly, they do not include all of the disclosures required by accounting principles generally accepted in the United States for complete financial statements and should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended September 30, ~~2011~~2013, as filed with the Securities and Exchange Commission as part of ~~our~~the Company's Form 10-K. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation of the interim financial information have been included. The Company did not record an income tax provision during the periods presented due to net taxable losses. The results of operations for any interim period are not necessarily indicative of the results of operations for the entire year.

Note A- – Organization and Going Concern

Organization

~~ePunk~~Blink Technologies, Inc. (~~the~~fka ~~“Company”)(formerly Truesport Alliances & Entertainment~~ePunk, ~~Ltd.) (formerly Sewell Ventures,~~ Inc.) was originally incorporated under the laws of the State of Delaware on April 27, 2007 as Sewell Ventures, Inc. On January 29, 2010, the Company was re-domiciled to the State of Nevada.

On ~~December~~February 1610, ~~2009~~2014, the Company ~~acquired~~entered ~~Seven~~into ~~Base~~a ~~Consulting~~Share Exchange Agreement with and Blink Technologies, ~~LLC~~Inc., a ~~privately~~Nevada ~~owned~~corporation ~~Nevada~~whereby ~~limited~~the ~~liability~~Company ~~company~~has ~~organized~~agreed ~~under~~to issue, on a pro rata basis, a total of 24,000,000 shares of the ~~laws~~Company’s common stock, which will represent 54.98% of the ~~State~~post-closing issued and outstanding shares of ~~Nevada~~the Company, in exchange for all of the issued and outstanding common share capital of Blink Technologies. Blink Technologies is based in Silicon Valley and is focused on ~~October~~delivering 17consumer technology solutions that enhance and expand the experiences people enjoy every-day while using essential electronic devices such as smartphones, ~~2008~~tablets, and TVs. On June 26, 2014, the Company issued 24,000,000 shares of common stock due and allocated as of February 10, 2014, to sixty nine shareholders of record in accordance with the terms and conditions of the Share Exchange Agreement with Blink Technologies, Inc., dated February 10, 2014.

On January 15, 2010, the Company name was changed with the State of Delaware from Sewell Ventures, Inc. to Truesport Alliances, Ltd., and on January 29, 2010, the Company changed its state of incorporation to the State of Nevada.

On April 22, 2011, the Company and Seven Base Consulting, LLC entered into an Agreement and Plan of Reorganization whereby the Company divested all Seven Base Consulting, LLC business related assets, liabilities and rights to the operation of the Seven Base Consulting, LLC business to Seven Base Consulting, LLC in exchange for the return of 90,000 shares of Truesport Alliances & Entertainment, Ltd. Common stock held by Seven Base Consulting, LLC members. As a result of this transaction all the Company’s assets were transferred and the Company kept certain notes payable totaling approximately $359,000.

On June 15, 2011, Excelsior Management, LLC, (“Seller”) as agent for the beneficial owners of a total of 202,852 shares of common stock of ePunk, Inc. (fka Truesport Alliances & Entertainment, Ltd.), entered into a stock purchase agreement with Richard Jesse Gonzales, Justin Matthew Dornan, and Frank J. Drechsler (the “Purchasers”) for the sale and purchase of the Common Shares. As a result of the execution of the Stock Purchase Agreement, Excelsior sold, 65.75% of the issued and outstanding shares of common stock of the Company to the Purchasers in exchange for $23,451.97.

On June 20, 2011 a majority of the shareholders of the Company approved the appointment of Richard Jesse Gonzales, Justin Matthew Dornan, and Frank J. Drechsler to the Board of Directors. In addition, at such time, Richard Jesse Gonzales was appointed the Company’s President and Chief Executive Officer, Justin Matthew Dornan as Treasurer, and Frank J. Drechsler as Secretary. None of the appointed directors or officers entered into an employment agreement with the Company.

On June 20, 2011, the board of directors and a majority of the shareholders of the Company approved the name change of the Company from TrueSport Alliance & Entertainment, Ltd. to ePunk, Inc. On June 20, 2011, the Company amended Article 1 of its Articles of Incorporation to change the Company’s name to ePunk, Inc.

On June 20, 2011, the shareholders and the board of directors of ePunk authorized a 1 for 100 reverse stock split. FINRA approved the reverse split on June 28, 2011 and declared the reverse split effective as of July 5, 2011.

ePunk, Inc.

Notes to Consolidated Financial Statements (Unaudited)

For the Three Months Ended June 30, 2012 and 2011, the Nine Months ended June 30, 2012

and the Period From February 25, 2011 (Inception) to June 30, 2011

Note A-Organization and Going Concern (Continued)

On June 30, 2011, The board and majority of the shareholders of the Company approved the issuance of 24,750,000 shares of common stock in exchange for 100% of the issued and outstanding capital stock of Punk Industries, Inc. causing Punk Industries, Inc. to become a wholly owned subsidiary of the Company. Punk Industries, Inc. was formed in February 2011 to develop off-road vehicle distribution. The Merger was accounted for as a “reverse merger,” as the stockholders of Punk Industries, Inc. owned a majority of the outstanding shares of ePunk, Inc. common stock immediately following the Merger. Punk Industries, Inc. was deemed to be the acquirer in the reverse merger. Consequently, the assets and liabilities and the historical operations of Punk Industries, Inc. prior to the Merger are reflected in the financial statements at the historical cost basis of Punk Industries, Inc. The Company's consolidated financial statements include the assets and liabilities of both ePunk, Inc. and Punk Industries, Inc., the historical operations of Punk Industries, Inc. and the Company's continuing operations from the Effective Date of the Merger. The Company accounted for the merger under recapitalization accounting whereby the equity of the acquiring enterprise (Punk Industries, Inc.) is presented as the equity of the combined enterprise and the capital stock account of the acquiring enterprise is adjusted to reflect the par value of the outstanding stock of the legal acquirer (ePunk, Inc.) after giving effect to the number of shares issued in the business combination. Shares retained by the legal acquirer (ePunk, Inc.) are reflected as an issuance as of the reverse merger date (June 30, 2011) for the historical amount of the net assets of the acquired entity.

The consolidated financial statements include the accounts of ePunk, Inc. and its wholly-owned subsidiary, Punk Industries, Inc. which are 100% consolidated in the financial statements.

Going Concern

InThe ~~its~~accompanying ~~report~~consolidated ~~with~~financial ~~respect~~statements tohave ~~the~~been ~~Company’s~~prepared ~~financial~~in ~~statements~~conformity ~~for~~with ~~the~~generally ~~year~~accepted ~~ended~~accounting ~~September~~principles ~~30,~~in ~~2011,~~ the ~~Company’s~~United ~~independent~~States ~~auditors~~of ~~expressed~~America, ~~substantial~~which ~~doubt~~contemplate ~~about~~continuation of the Company’s ~~ability to continue~~ as a going concern. ~~Because~~In the course of funding sales and marketing activities, the Company has ~~not~~sustained ~~yet~~operating ~~generated~~losses ~~sufficient~~since ~~revenues~~inception, ~~from~~and, ~~its~~as ~~operations~~of December 31, ~~its~~2013, ~~ability~~has toan ~~continue~~accumulated asdeficit aof ~~going~~$2,071,804 ~~concern~~and isnegative ~~dependent~~working ~~upon~~capital ~~its~~of ~~ability~~$625,707. The Company will continue to ~~obtain~~use ~~additional~~capital ~~financing~~and may not be profitable for the foreseeable future. ~~Currently,~~These factors raise doubt about the ability of the Company isto ~~seeking~~continue ~~additional~~as ~~financing~~a ~~but~~going ~~has~~concern. noIn ~~commitments~~this regard, management is proposing to ~~obtain~~raise any ~~such~~necessary ~~financing,~~additional ~~and~~funds ~~there~~not ~~can~~provided beby operations through loans or through sales of common stock. There is no assurance that ~~financing~~the Company will be ~~available~~successful in ~~amounts~~raising orthis additional capital. If adequate funds are not available on reasonable terms ~~acceptable~~or toat all, it would result in a material adverse effect on the Company’s business, ifoperating atresults, ~~all~~financial condition and prospects.

~~The~~In ~~accompanying~~view ~~consolidated~~of ~~financial~~these ~~statements~~conditions, ~~have~~the ~~been~~ability ~~prepared~~of inthe ~~conformity~~Company ~~with~~to ~~generally~~continue ~~accepted~~as ~~accounting~~a ~~principles~~going inconcern ~~the~~is ~~United~~in ~~States~~substantial ofdoubt ~~America,~~and ~~which~~dependent ~~contemplate~~upon ~~continuation~~achieving ofa ~~the~~profitable ~~Company~~level asof aoperations ~~going~~and ~~concern. In~~on the ~~course~~ability of ~~funding~~the ~~development~~Company ~~and~~to ~~sales~~obtain ~~and~~necessary ~~marketing~~financing ~~activities,~~to ~~the~~fund ~~Company~~ongoing ~~has~~operations. ~~sustained~~Management ~~operating~~is ~~losses~~planning ~~since~~to ~~inception~~raise ~~and~~necessary ~~has~~additional anfunds ~~accumulated~~for ~~deficit~~working ofcapital ~~$828,762~~through loans and ~~$74,843~~additional atsales ~~June~~of ~~30,~~its ~~2012~~common ~~and~~stock. ~~September 30~~However, ~~2011,~~there ~~respectively. In~~is ~~addition,~~no assurance that the Company ~~has~~will ~~negative~~be ~~working~~successful in raising additional capital ofor ~~$484,200~~that ~~and~~such ~~$397,561~~additional atfunds ~~June~~will ~~30,~~be ~~2012~~available ~~and~~on ~~September~~acceptable 30terms, ~~2011,~~if ~~respectively~~at all. ~~The~~Should the Company ~~will~~be ~~continue~~unable to ~~use~~raise ~~capital~~this toamount ~~market~~of capital its ~~products~~operating ~~and~~plans ~~may~~will ~~not~~ be ~~profitable~~limited ~~for~~to the ~~foreseeable~~amount ~~future. These factors raise doubt about the ability~~ of ~~the~~capital ~~Company~~that toit ~~continue~~can asaccess. aThese ~~going~~financial ~~concern. In~~statements ~~this~~do ~~regard,~~not ~~management~~give iseffect ~~proposing~~ to ~~raise~~ any ~~necessary~~adjustments ~~additional~~which ~~funds~~will ~~not~~be ~~provided~~necessary byshould ~~operations~~the ~~through~~Company ~~loans~~be orunable ~~through~~to ~~sales~~continue ofas ~~common~~a ~~stock.~~going ~~There~~concern isand notherefore ~~assurance~~be ~~that~~required ~~the~~to ~~Company~~realize ~~will~~its beassets ~~successful~~and indischarge ~~raising~~its ~~this~~liabilities ~~additional~~in ~~capital.~~other Ifthan ~~adequate~~the ~~funds~~normal ~~are~~course ~~not~~of ~~available~~business onand ~~reasonable terms or~~ at ~~all,~~amounts itdifferent ~~would~~from ~~result~~those reflected in ~~a material adverse effect on~~ the ~~Company’s~~accompanying ~~business,~~consolidated ~~operating results,~~ financial ~~condition and prospects~~statements.

In view of these conditions, the ability of the Company to continue as a going concern is in substantial doubt and dependent upon achieving a profitable level of operations and on the ability of the Company to obtain necessary financing to fund ongoing operations. These consolidated financial statements do not give effect to any adjustments which will be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts different from those reflected in the accompanying consolidated financial statements.

NOTE B - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses at June 30, 2012 consisted of $5,377 of professional services, $15,645 of customer deposits and $160,312 of trade payables compared to $24,335 of trade payables as of September 30, 2011.

~~ePunk,~~Note ~~Inc.~~B – Discontinued Operations

~~Notes~~On October 9, 2013, the Company and TCA Global Credit Master Fund ("TCA") executed an Assignment, Assumption Waiver and Termination Agreement (the "Assignment Agreement") as a result of the default by the Company under the Credit Agreement for failure to ~~Consolidated~~make ~~Financial~~principle ~~Statements~~and interest payments. Under the Assignment Agreement the Company assigned all of its right, title and interest in the website www.countyimports.com in consideration for (~~Unaudited~~i) the TCA’s waiver of its rights to foreclose upon the Collateral (as defined in the Credit Agreement), (ii) TCA’s immediate release and discharge of all liens and security interests currently held in favor of TCA against the Company, (ii) TCA’s immediate release and discharge of all obligations owed by the Company under and pursuant to the Credit Agreement and all Loan Documents (as defined therein) and (iii) TCA’s immediately termination of the Credit Agreement and all Loan Documents. As a result, the Company effectively ceased revenue generating activities and on October, 9, 2013, the Company impaired the full value of its fixed and intangible assets. These financial statements reflect the revenue generating activities and related financial statement items as discontinued operations.

~~For~~Discontinued ~~the~~operations ~~Three~~are ~~Months~~comprised ~~Ended~~of ~~June 30, 2012 and 2011,~~ the ~~Nine~~following ~~Months~~balance ~~ended~~sheet ~~June 30, 2012~~components:

and the Period From February 25, 2011 (Inception) to June 30, 2011

			December 31,		September 30,
			2013		2013
Current assets:
	Other current assets			17,210		17,210
		Total current assets		17,210		17,210

Non current assets:
	Property, plant and equipment, net			-		22,252
	Intangible assets net of $4,613 and $2,827 of amortization, respectively			-		7,887
		Total non current assets		-		30,139
		Total assets	$	17,210	$	47,349

Current liabilities:
	Accounts payable and accrued liabilities		$	124,722	$	123,240
	Accrued interest			-		13,968
	Revolving credit facility, net of $0 and $265,288 discount, respectively			-		242,124
		Total current liabilities	$	124,722	$	379,332

NOTE C – PROMISSORY NOTES

Convertible Promissory Notes

As of June 30, 2012 the Company had the following convertible promissory notes payable:

	Principle			Interest			Date of:		Accrued			Total
	Balance			Rate			Funding	Maturity	Interest			Due
Excelsior Management LLC note purchased by Amalfi Coast Capital on June 24, 2011 and $49,436 assigned to the RFF Family Trust on April 3, 2012 and converted to shares of common stock on April 3, 2012.		7,836			5.00	%	02/26/10	12/31/11	$	229		$	8,065
		59,000			5.00	%	05/27/10	08/27/10		1,722			60,722
		28,000			5.00	%	06/02/10	09/01/10		817			28,817
Conversion into 240,836 shares of common stock on 3/27/12		(45,400	)							(2,767	)		(48,167	)
Conversion into 247,182 shares of common stock on 4/3/12		(49,436	)										(49,436	)
Total	$	-							$	-		$	-
Palatine Capital Investment Group LLC note purchased by Ravello Capital Corp on June 24, 2011 and assigned to the RFF Family Trust on April 3, 2012 and converted to shares of common stock on April 3, 2012.
	$	50,592			5.00	%	01/30/10	12/31/10	$	1,912		$	52,504
		30,000			5.00	%	02/14/10	12/31/11		1,130			31,130
		25,000			5.00	%	02/26/10	12/31/11		942			25,942
		14,500			5.00	%	09/09/10	12/31/11		546			15,046
		25,000			5.00	%	09/17/10	12/31/11		942			25,942
Conversion into 752,818 shares of common stock on 4/3/12		(145,092	)							(5,472	)		(150,564	)
Total	$	-							$	-		$	-
Amalfi Coast Capital	$	5,000			8.00	%	01/28/11	07/28/11	$	568		$	5,568
		2,500			8.00	%	06/21/11	01/21/12		205			2,705
		10,000			8.00	%	06/24/11	01/24/12		815			10,815
		10,000			8.00	%	07/14/11	02/14/12		772			10,772
		10,000			8.00	%	07/28/11	02/28/12		741			10,741
		15,262			8.00	%	08/10/11	03/10/11		1,087			16,349
		10,000			8.00	%	08/19/11	02/19/12		695			10,695
		21,500			8.00	%	09/21/11	03/21/12		1,338			22,838
		2,900			8.00	%	10/12/11	04/12/12		159			3,059
		7,500			8.00	%	10/19/11	04/19/12		388			7,888
		11,950			8.00	%	11/09/11	05/09/12		532			12,482
		11,817			8.00	%	01/03/12	07/03/12		464			12,281
		15,392			8.00	%	02/27/12	08/27/12		418			15,810
Total	$	133,821							$	8,182		$	142,003
Grand Total	$	133,821							$	8,182		$	142,003
Number of shares issuable upon exercise of the above debt at $0.20													710,015

~~ePunk,~~Note ~~Inc.~~C – Promissory Notes

~~Notes~~Convertible toPromissory ~~Consolidated~~Notes ~~Financial Statements~~ (~~Unaudited~~"CPN")

~~For~~As ~~the~~of ~~Three~~December ~~Months Ended June 30~~31, ~~2012 and 2011~~2013, the ~~Nine~~Company ~~Months~~had ~~ended~~the ~~June~~following ~~30, 2012~~CPNs:

and the Period From February 25, 2011 (Inception) to June 30, 2011

Date of:		Conversion					Accrued		Total
Issuance	Maturity	Price		Status	Principle		Interest		Outstanding
01/28/11	07/28/11	$	0.10	In default	$	5,000	$	1,169	$	6,169
06/21/11	01/21/12	$	0.10	In default		2,500		506		3,006
06/24/11	01/24/12	$	0.10	In default		10,000		2,019		12,019
07/14/11	02/14/12	$	0.10	In default		10,000		1,975		11,975
07/28/11	02/28/12	$	0.10	In default		10,000		1,944		11,944
08/10/11	02/10/12	$	0.10	In default		15,263		2,924		18,187
08/19/11	02/19/12	$	0.10	In default		10,000		1,898		11,898
09/21/11	03/21/12	$	0.10	In default		21,500		3,925		25,425
10/12/11	04/12/12	$	0.10	In default		2,900		508		3,408
10/19/11	04/19/12	$	0.10	In default		7,500		1,290		8,790
11/09/11	05/09/12	$	0.10	In default		11,950		1,970		13,920
01/03/12	07/03/12	$	0.10	In default		11,817		1,886		13,703
02/27/12	08/27/12	$	0.10	In default		15,392		2,270		17,662
01/09/13	06/09/13	$	0.20	In default		75,021		5,854		80,875
02/08/13	08/08/13	$	0.20	In default		41,928		2,996		44,924
03/18/13	09/15/13	$	0.20	In default		35,185		2,221		37,406
05/22/13	11/22/13	$	0.20	In default		33,853		1,655		35,508
06/04/13	12/04/13	$	0.20	In default		25,000		1,151		26,151
					$	344,809	$	38,160	$	382,969
Number of shares issuable upon exercise of the above debt upon default										2,705,376

~~NOTE~~From Ctime –to ~~PROMISSORY~~time ~~NOTES~~the Company has issued CPNs all with identical terms, including a maturity date six to seven months from the date of issuance, eight percent (~~Continued~~8%) per annum interest rate, no requirement for any payments prior to maturity, and the right to convert the outstanding principle and interest in to into fully paid and non-assessable shares of the Company's common stock at a fixed conversion price of $0.10 or $0.20 per share upon default. The conversion privilege provides for net share settlement only. Pursuant to ASC 470-20-25-5, the Company determined that due to the market price of the Company's common stock being greater than the conversion price contained in each CPN on the commitment date, each CPN contained a beneficial conversion feature (“BCF”) with an intrinsic value in excess of the face amount of each CPN. The resulting discount to the Loan is recorded to interest expense upon default. The Company has not received notice from the holder of the defaulted notes to enforce collection. The Company communicates regularly with the holder who has not expressed a desire to force collection at this time.

~~Convertible~~During ~~Promissory~~the ~~Notes~~three ~~(Continued)~~ months ended December 31, 2013 and 2012, the Company recognized $58,852 and $0 of expense related to the debt discount arising from the beneficial conversion feature of CPN's entering default status. During the three months ended December 31, 2013 and 2012, the Company recognized $6,953 and $2,698, respectively, of interest expense related to the stated interest rate contained in the Company's CPNs.

During the nine months ended June 30, 2012 the following activity occurred related to our convertible promissory notes:

● Seacoast Advisors, Inc., Amalfi Coast Capital, Inc., and the RFF Family Partnership, LP (Assignee of Ravello notes), holders of all outstanding convertible notes amended their notes to increase the conversion price of their debt from $0.01 and $0.10 per share to $0.20 per share in order to reduce the potential number of shares issuable upon conversion and increase the attractiveness of the Company to potential outside investors.

● Amalfi Coast Capital, the owner of the Notes originally issued to Excelsior Management, LLC converted the entire balance outstanding of $74,099, including $71,397 of principle and $2,702 of interest into 370,496 shares of common stock at a conversion price of $0.20.

● Seacoast Advisors, Inc, the owner of the Notes originally issued to Rico Italia Investments, Inc. converted $48,167, including $45,400 of principle and $2,767 of interest into 240,836 shares of common stock at a conversion price of $0.20.

● Amalfi Coast Capital, Inc. assigned $49,436 of notes to the RFF Family Partnership, LP under the same terms and conditions of the original notes.

● Ravello Capital Advisors Corp. assigned $150,564 of notes to the RFF Family Partnership, LP under the same terms and conditions of the original notes.

● The RFF Family Partnership, LP converted the entire balance of the Amalfi and Ravello assigned notes above or $200,000 (i.e., $49,436 + $150,564) into 1,000,000 shares of common stock.

● Amalfi Coast Capital loaned the Company $49,559. The Notes due to Amalfi totaling $133,821 of principle as of June 30, 2012 bear interest at 8% per annum, mature six months from the date of issuance and contain a conversion feature that may only be exercised upon default at $0.20 per share which was increased from $0.10 per share on April 3, 2012. Accordingly, per ASC 470-20-25-20, a contingent feature will not be recorded until the triggering event occurs, or in the event of the note(s) falling into default. During the three months ended June 30, 2012, the notes above dated October 12, 2011 through November 9, 2011 and representing $22,350 of principle matured. During the nine months ended June 30, 2012, the notes above dated June 21, 2011 through November 9, 2011 and representing $101,612 of principle matured. The Company determined that the contingent conversion feature in the Notes resulted in a beneficial conversion feature (“BCF”) due to the conversion price of $0.20 being less than the closing stock prices, which ranged from $0.29 to $2.00 on the Note(s) commitment date(s), and the conversion feature being in-the-money. Thus, the BCF was determined based on each Notes principle amount, and recorded as a discount to reduce the carry value of the Note(s) and increase additional-paid-in-capital. The Company calculated the BCF for all the qualifying Notes as of the commitment date(s) using the intrinsic value method. The BCF discount was expensed when the notes became convertible which was on the date of maturity. As a result the company recorded a beneficial conversion feature of $19,400 and $76,518 for the three and nine months ended June 30, 2012.

During the year ended September 30, 2011, the Company converted $49,500 into 4,950,000 shares of common stock, including $28,515 of accrued principle and $20,985 of interest.

During the three months ended June 30, 2012 and 2011, interest expense related to the above Notes totaled $2,669 and $4,236, respectively. During the nine months ended June 30, 2012 and 2011, interest expense related to the above Notes totaled $14,825 and $12,379, respectively.

ePunk, Inc.

Notes to Consolidated Financial Statements (Unaudited)

For the Three Months Ended June 30, 2012 and 2011, the Nine Months ended June 30, 2012

and the Period From February 25, 2011 (Inception) to June 30, 2011

NOTE C – PROMISSORY NOTES (Continued)

Non-Convertible Promissory Notes

On March 19, 2012, the Company entered into a Securities Purchase Agreement, Guaranty and Note (the "Note") with Gemini Master Fund, Ltd. under which the Company issued a promissory note with a face amount of $280,000 and received net proceeds of $245,000. The net proceeds include a $30,000 original issue discount ("OID") and $5,000 in documentary fees associated with the note and with held by the lender. The ~~note~~Note ~~matures~~matured six months from the date of issue, bears interest of twelve percent (12%) per annum on the face amount and is payable in full upon maturity. In the event of default, the ~~note~~Note is subject to a penalty of 130% of the then outstanding principle and increase in the interest rate to twenty four percent (24%) per annum. In connection with the Note the Company issued ~~100~~200,000 shares of restricted common stock. Pursuant to ASC 470-20-25, the Company recorded a debt discount of $105,933 including $70,933 attributable to the ~~100~~200,000 shares of common stock and $35,000 to the OID and documentary fees. The debt discount iswas ~~being~~ accreted over the term of the ~~note~~Note, or 6six months on a straight line basis. ~~During~~during ~~the~~our ~~three~~second ~~and~~through ~~nine months ended June 30, 2012,~~ the ~~Company recognized $52,966 and $61,794, respectively of accretion of the debt discount. The remaining debt discount of $44,139 will be amortized in our~~ fourth quarter. ~~The Company recognized $8,377 and $9,390~~ of ~~interest expense related to this note during the three and nine months ended June 30,~~ 2012.

~~NOTE~~During Dthe –three ~~STOCKHOLDERS~~months ~~EQUITY~~ended December 31, 2012, on October 3, 2012, the Company paid an additional $100,000 against the principle balance of the Note and issued 20,000 shares of restricted common stock to Gemini Master Fund, Ltd. in exchange for their not exercising the default terms of the Note. The shares were valued on the date of the Agreement or $0.93 per share. On December 31, 2012, Gemini sold and Amalfi Coast Capital purchased the remaining $100,000 balance remaining under the Note.

During the three months ended December 31, 2013 and 2012, the Company recognized $3,025 and $2,142, respectively of interest expense related to this note.

Note D – Stockholders Deficit

Preferred Stock

The Company has authorized 25,000,000 shares of $0.0001 par value preferred stock available for issuance. No shares of preferred stock have been issued as of ~~June~~December 3031, ~~2012~~2013.

Common Stock

The Company has authorized ~~100~~200,000,000 shares of $0.0001 par value common stock available for issuance. 3119,~~819~~950,~~917~~602 shares ~~have~~are ~~been~~ issued and outstanding as of ~~June~~December 3031, ~~2012~~2013.

On ~~February~~May 322, ~~2012~~2013, 1) Jesse Gonzales, ~~Justin~~returned ~~Dornan~~ and ~~Frank~~the ~~Drechsler,~~company ~~collectively~~canceled ~~holding 24~~13,~~952~~000,~~852~~000 shares of ~~restricted~~ common stock orleaving 83Mr.2% ofGonzales ~~the~~with 3075,~~008,585~~000 ~~shares~~restricted ~~outstanding~~common ~~as of December 31~~shares, ~~2011,~~2) ~~entered~~Justin ~~into~~Dornan ~~separate~~returned ~~Lock-Up~~ and ~~Leak-Out~~the ~~Agreements~~company ~~pursuant~~canceled to100% ~~which each individual agreed to a lock-up period~~ of ~~24 months through February 3, 2014~~Mr. ~~Pursuant~~Dornan's toholdings ~~the~~or ~~leak-out provisions~~7, ~~for any month~~910,000 noshares ~~dispositions individually and no dispositions in the aggregate, will be allowed in excess~~ of ~~the~~common ~~shareholder's "leak-out allowance" where such term is defined to mean~~stock, ~~for any month, no amount on a disposition-by-disposition basis~~ and ~~in the aggregate (for that respective month~~3) ~~which~~Frank isDreschler ~~greater~~returned ~~than~~and ~~1% of~~ the ~~covered~~company ~~securities~~canceled ~~("Monthly Maximum Sales Percentage"); however, the Monthly Maximum Sales Percentage shall be increased to 4~~100% ~~if averaged over any consecutive twenty trading-day period (subsequent to the 360th day after the Effective Date any~~ of ~~the~~Mr. ~~following occurs: (i) the median of the daily low and daily high trade price of the Company~~Dreschler's ~~common~~holdings ~~stock shares average is above $0.80;~~ or ~~(ii) the ten lowest trading volume days (by number of shares traded) averages above~~ 5,300,000 shares ~~traded~~of ~~per~~common ~~day~~stock.

On May 10, 2012 ("Effective Date"), the Company's Board of Directors and Majority Shareholders adopted ~~("Effective Date")~~ the 2012 Stock Incentive Plan. (the "Plan")(See Exhibit 10.1 to the Company's December 31, 2011 Form 10-Q filed with the SEC on May 31, 2012). The purpose of the plan is to facilitate the ability of ~~ePunk,~~the ~~Inc.~~Company and its subsidiaries to attract, motivate and retain eligible employees, directors and other personnel through the use of equity-based and other incentive compensation opportunities. The Company may issue each of the following under the Plan: incentive options, nonqualified options, Director shares, stock appreciation rights, restricted stock and deferred stock rights, other types of awards and performance-based awards as approved by the Board. No Award shall be granted pursuant to the Plan ten years after the Effective Date. Stock options to purchase shares of our common stock expire no later than ten years after the date of grant. The total number of shares available under the Plan is four million (4,000,000). In any fiscal year, the total number of shares that may be covered by awards made to an employee may not exceed 1,000,000 plus the aggregate amount of such individual’s unused annual share limit as of the close of the preceding fiscal year, and the maximum amount of cash that may be payable to an employee pursuant to performance-based cash awards made under Section 10 of the Plan is $1,000,000 plus the aggregate amount of such individual’s unused annual dollar limit as of the close of the preceding fiscal year. During the year ended September 30, 2013 and 2012, 156,931 and 781,837 shares of restricted common stock were issued under the Plan, respectively. As of December 31, 2013, 938,768 shares of restricted common stock have been issued under the Plan.

~~ePunk,~~The ~~Inc~~Company measures and records stock-based compensation awards to employees pursuant to guidance in ASC 718 Compensation-Stock Compensation. The Company measures and records stock-based compensation awards to non-employees pursuant to guidance in ASC 505-50 Equity-Based Payments to Non-Employees.

~~Notes~~Note toE – ~~Consolidated~~Subsequent ~~Financial Statements (Unaudited)~~Events

~~For~~Pursuant ~~the~~to ~~Three~~FASB ~~Months~~Accounting ~~Ended~~Standards ~~June~~Codification 30855, ~~2012~~Subsequent ~~and~~Events, ~~2011~~Including ASC 855-10-S99-2, the ~~Nine~~Company ~~Months~~evaluated ~~ended~~subsequent ~~June~~events ~~30,~~through ~~2012~~the date of this report.

~~and~~On February 10, 2014, the ~~Period~~Company ~~From~~entered ~~February~~into 25a Share Exchange Agreement with Blink Technologies, ~~2011~~Inc., ~~(Inception)~~a Nevada corporation whereby the Company has agreed to issue, on a pro rata basis, a total of 24,000,000 shares of the Company’s common stock, which will represent 54.98% of the post-closing issued and outstanding shares of the Company, in exchange for all of the issued and outstanding common share capital of Blink Technologies. Blink Technologies is based in Silicon Valley and is focused on delivering consumer technology solutions that enhance and expand the experiences people enjoy every-day while using essential electronic devices such as smartphones, tablets, and TVs. On June 3026, ~~2011~~2014, the Company issued 24,000,000 shares of common stock due and allocated as of February 10, 2014, to sixty nine shareholders of record in accordance with the terms and conditions of the Share Exchange Agreement with Blink Technologies, Inc., dated February 10, 2014.

~~NOTE~~On DFebruary –27, ~~STOCKHOLDERS~~2014, ~~EQUITY~~Sean ~~(Continued)~~Clarke, acting CEO of the Registrant, tendered his resignation to the Board of Directors, and Dean Miller was appointed as CEO and President. Also on that date, Clarke resigned from his position as a director effective upon the expiration of the ten day notice period required by Rule 14f-1, at which time additional persons designated by Mr. Miller were appointed as directors of the Registrant, Steve Dowdell and Robert Gilbert.

~~Common~~On ~~Stock~~April 23, 2014, ePunk, Inc., a Nevada corporation changed its name from ePunk, Inc. to Blink Technologies, Inc. The Company has submitted an application for name and symbol change with the Financial Industry Regulatory Authority (~~Continued~~FINRA) but does not anticipate any name change to be finalized until after our Securities Exchange Act of 1934 filings are brought current.

WeOn ~~measure~~May ~~and~~22, record stock-based compensation awards to employees pursuant to guidance in ASC 718 Compensation-Stock Compensation. We measure and record stock-based compensation awards to non-employees pursuant to guidance in ASC 505-50 Equity-Based Payments to Non-Employees. For more information on stock-based compensation2014, ~~see~~Steve ~~Critical~~Dowdell ~~Accounting~~resigned ~~Estimates~~as ina ~~Item~~director ~~2. Management’s Discussion and Analysis~~ of ~~Financial~~the ~~Condition and Results of Operations below~~Company.

Stock Issued for Cash

No stock was issued for cash during the period from February 25, 2011 (inception) through June 30, 2012.

Stock Issued in Connection With Debt Issuance

Pursuant to the Securities Purchase Agreement, Guaranty and Note with Gemini Master Fund, Ltd. as described above in NOTE B, the Company issued 100,000 shares of restricted common stock and recorded a debt discount of $70,933.

Stock Issued upon Conversion of Debt

During the nine months ended June 30, 2012, and as described above in NOTE B, our convertible promissory note holders converted $322,266, including $311,325 of principle and 10,941 of interest into 1,611,332 shares of common stock at a conversion price of $0.20.

During the period from February 25, 2011 (Inception) through September 30, 2011, the Company converted $49,500 into 4,950,000 shares of common stock, including $28,515 of principle and $20,985 of accrued interest.

Stock Issued for Services

On February 29, 2012, the Company entered into an Advisory Engagement Agreement (the "Agreement"). Pursuant to the Agreement, Consultant is to provide SEC reporting, corporate housekeeping, corporate governance, financial and business planning and money raising services. In exchange the Company agreed to pay Consultant $5,000 per month and issue up to 1,000,000 shares of restricted common stock upon the completion of certain milestones. Consultant received 300,000 shares of restricted common stock pursuant to the Agreement and valued at the low bid price on the date of the Agreement or $0.60 per share. The Company recorded stock compensation during the three and nine months ended June 30, 2012 of $180,000 and $0, respectively.

On February 15, 2012, the Company entered into a Consulting Agreement (the "Agreement"). Pursuant to the Agreement, Consultant is to provide marketing related services. In exchange the Company agreed to pay Consultant $15,000 and issue up to 250,000 shares of restricted common stock upon the completion of certain milestones. Consultant received 50,000 shares of restricted common stock pursuant to the Agreement and valued at the low bid price on the date of the Agreement or $0.71 per share. The Company recorded stock compensation during the three and nine months ended June 30, 2012 of $35,500 and $0, respectively.

On May 15, 2012, the Company's Board approved the issuance of 100,000 shares of restricted common stock to a Consultant. The Company and Consultant entered into a Restricted Stock Award Agreement covering such shares. Pursuant to the RSA, Consultant is to provide substantial services through March 1, 2013 at which time the shares will be deemed vested. In the event the Company or Consultant terminate their relationship prior to March 1, 2013, the shares shall be forfeited to the Company without offset. Pursuant to ASC 505-50-30, the Company recorded deferred stock compensation in the equity portion of the balance sheet and is amortizing the fair value of the stock over the vesting period, or ten months at $11,300 per month. During the three and nine months ended June 30, 2012, the Company recognized $22,600 and $0 of expense related to this issuance.

~~ePunk,~~Item ~~Inc~~2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

~~Notes~~Forward-Looking ~~to Consolidated Financial~~ Statements ~~(Unaudited)~~

~~For~~This Form 10-Q includes "forward-looking statements" within the ~~Three~~meaning ~~Months~~of ~~Ended~~Section ~~June~~27A 30of the Securities Act of 1933, ~~2012~~as amended, and ~~2011~~Section 21E of the Securities Exchange Act of 1934, as amended. All statements, other than statements of historical facts, included or incorporated by reference in this Form 10-Q which address activities, events or developments which the ~~Nine~~Company ~~Months~~expects ~~ended~~or ~~June~~anticipates 30will or may occur in the future, ~~2012~~including such things as future capital expenditures (including the amount and nature thereof); finding suitable merger or acquisition candidates; expansion and growth of the Company's business and operations; and other such matters are forward-looking statements. These statements are based on certain assumptions and analyses made by the Company in light of its experience and its perception of historical trends, current conditions and expected future developments, as well as other factors it believes are appropriate under the circumstances. However, whether actual results or developments will conform with the Company's expectations and predictions is subject to a number of risks and uncertainties, including general economic, market and business conditions; the business opportunities (or lack thereof) that may be presented to and pursued by the Company; changes in laws or regulation; and other factors, most of which are beyond the control of the Company.

These forward-looking statements can be identified by the use of predictive, future-tense or forward-looking terminology, such as "believes," "anticipates," "expects," "estimates," "plans," "may," "will," or similar terms. These statements appear in a number of places in this Filing and include statements regarding the ~~Period~~intent, ~~From~~belief ~~February~~or 25current expectations of the Company, ~~2011~~and its directors or its officers with respect to, among other things: (~~Inception~~i) trends affecting the Company's financial condition or results of operations for its limited history; (ii) the Company's business and growth strategies; and, (iii) the Company's financing plans. Investors are cautioned that any such forward-looking statements are not guarantees of future performance and involve significant risks and uncertainties, and that actual results may differ materially from those projected in the forward-looking statements as a result of various factors. Such factors that could adversely affect actual results and performance include, but are not limited to, ~~June~~the 30Company's limited operating history, ~~2011~~potential fluctuations in quarterly operating results and expenses, government regulation, technological change and competition.

~~NOTE~~Consequently, Eall of the forward-looking ~~COMMITMENTS~~statements made in this Form 10-Q are qualified by these cautionary statements and there can be no assurance that the actual results or developments anticipated by the Company will be realized or, even if substantially realized, that they will have the expected consequence to or effects on the Company or its business or operations. The Company assumes no obligations to update any such forward-looking statements.

OnBusiness March 22, 2012, the Company entered into a lease for real property located at 1060 Calle Negocio, Suite B, San Clemente, CA 92673. The space includes 6,540 square feet of office and industrial space to be used for warehousing and fulfillment activities. The term of the lease is one year from May 1, 2012 through April 30, 2013 at a monthly cost of $5,332. Upon execution of the lease the company paid the first month's rent and deposit of the same amount or $10,464.

~~NOTE~~On FOctober –9, ~~SUBSEQUENT~~2013, ~~EVENTS~~we assigned all of our right, title and interest in the website www.countyimports.com to TCA Global Credit Master Fund as a result of the default by our Company under the Credit Agreement for failure to make principle and interest payments. As a result, we effectively ceased revenue generating activities.

On ~~August~~February 810, ~~2012~~2014, ~~the~~we ~~Board~~entered ofinto ~~Directors~~a ofShare ~~ePunk~~Exchange Agreement with Blink Technologies, Inc., a Nevada corporation whereby we agreed to issue, ~~and~~on ~~authorized~~a ~~the~~pro ~~cancellation~~rata basis, a total of 924,~~870~~000,000 shares of our common stock, which will represent 54.98% of the ~~Company’s~~post-closing issued and outstanding shares our company, in exchange for all of the issued and outstanding common ~~stock~~share ~~owned~~capital byof ~~Jesse~~Blink ~~Gonzalez~~Technologies. On June 26, ~~CEO~~2014, ~~Justin~~we ~~Dornan~~issued 24,000,000 ~~President~~shares of common stock due and ~~CFO~~allocated as of February 10, 2014, to sixty nine shareholders of record in accordance with the terms and aconditions ~~former~~of ~~director~~the Share Exchange Agreement with Blink Technologies, Inc., dated February 10, 2014.

~~On August 10, 2012 the Company sold 250,000 shares of common stock in a private placement in exchange for $125,000.~~11

OnPlan ~~August 16, 2012 the Company issued a press release announcing the approval~~ of ~~a two-for-one forward split of the Company’s common stock to be effective on August 31, 2012.~~Operation

11Blink Technologies is based in Silicon Valley and is focused on delivering consumer technology solutions that enhance and expand the experiences people enjoy every-day while using essential electronic devices such as smartphones, tablets, and TVs. Our long-term business strategy is to design, deliver, and support integrated data collection, aggregation, management, and content streaming solutions that include consumer electronic data computing devices complemented by innovative software-as-a-solution (SaaS), subscription-based data management applications. While we launched BiggiFi streaming media player into the domestic streaming media market in October 2013, management’s future business plan will focus on and deliver next-generation integrated consumer technology solutions that collect, aggregate, manage, and help make sense of data critical to maximizing user experiences, improving subject wellness, and optimizing personal performance.

~~Item~~Critical 2.Accounting ~~Management’s~~Estimates ~~Discussion and Analysis of Financial Condition and Results of Operations~~

~~Forward-Looking~~The preparation of financial statements and related disclosures in conformity with accounting principles generally accepted in the United States requires us to make judgments, assumptions and estimates that affect the amounts reported. Note A of Notes to Financial Statements as filed with our Form 10-K describes the significant accounting policies used in the preparation of the financial statements. Certain of these significant accounting policies are considered to be critical accounting policies, as defined below.

~~This~~A ~~Form~~critical ~~10-Q~~accounting ~~includes~~policy ~~"forward-looking~~is ~~statements"~~defined ~~within the meaning of Section 27A of the Securities Act of 1933,~~ as ~~amended,~~one ~~and~~that ~~Section~~is ~~21E~~both ofmaterial ~~the~~to Securities Exchange Act of 1934, as amended. All statements, other than statements of historical facts, included or incorporated by reference in this Form 10-Q which address activities, events or developments which the ~~Company~~presentation expects or anticipates will or may occur in the future, including such things as future capital expenditures (including the amount and nature thereof); finding suitable merger or acquisition candidates; expansion and growth of the Company's ~~business~~financial ~~and operations; and other such matters are forward-looking~~ statements. ~~These statements are based on certain assumptions~~ and ~~analyses~~requires ~~made~~management by the Company in light of its experience and its perception of historical trends, current conditions and expected future developments, as well as other factors it believes are appropriate under the circumstances. However, whether actual results or developments will conform with the Company's expectations and predictions is subject to amake ~~number of risks and uncertainties~~difficult, ~~including~~subjective ~~general economic, market and business conditions; the business opportunities (~~or ~~lack~~complex ~~thereof)~~judgments that ~~may~~could behave ~~presented~~a tomaterial ~~and~~effect ~~pursued~~on by the Company;'s ~~changes~~financial incondition ~~laws or regulation;~~ and ~~other~~results ~~factors, most~~ of ~~which~~operations. ~~are~~Specifically, ~~beyond~~critical ~~the~~accounting ~~control~~estimates ofhave the ~~Company.~~following attributes:

~~These~~We ~~forward-looking~~are ~~statements~~required ~~can~~to bemake ~~identified~~assumptions byabout ~~the~~matters ~~use~~that ofare ~~predictive,~~highly ~~future-tense~~uncertain orat forward-looking terminology, such as "believes," "anticipates," "expects," "estimates," "plans," "may," "will," or similar terms. These statements appear in a number of places in this Filing and include statements regarding the ~~intent,~~time ~~belief or current expectations~~ of the ~~Company,~~estimate; and ~~its~~Different ~~directors~~estimates orwe ~~its~~could ~~officers~~reasonably ~~with~~have ~~respect to~~used, ~~among other things: (i) trends affecting the Company's financial condition~~ or ~~results~~changes ofin ~~operations for its limited history; (ii)~~ the ~~Company's~~estimate ~~business and growth strategies; and, (iii) the Company's financing plans. Investors are cautioned~~ that ~~any such forward-looking statements~~ are ~~not~~reasonably ~~guarantees~~likely ofto ~~future performance and involve significant risks and uncertainties~~occur, ~~and~~would ~~that~~have ~~actual results may differ materially from those projected in the forward-looking statements as~~ a ~~result~~material ofeffect ~~various~~on ~~factors. Such factors that could adversely affect actual results and performance include, but are not limited to,~~ the Company's ~~limited~~financial ~~operating~~condition ~~history,~~or ~~potential fluctuations in quarterly operating~~ results ~~and~~of ~~expenses, government regulation, technological change and competition~~operations.

~~Consequently,~~Estimates ~~all~~and ofassumptions ~~the~~about ~~forward-looking~~future ~~statements~~events ~~made~~and intheir ~~this~~effects ~~Form~~cannot ~~10-Q~~be ~~are~~determined ~~qualified~~with bycertainty. ~~these~~We ~~cautionary~~base ~~statements~~estimates on historical experience and ~~there~~on ~~can~~various other assumptions believed to be noapplicable ~~assurance~~and ~~that~~reasonable under the ~~actual~~circumstances. ~~results~~These orestimates ~~developments~~may ~~anticipated~~change byas new events occur, as additional information is obtained and as the Company's ~~will~~operating beenvironment ~~realized~~changes. ~~or,~~These ~~even~~changes ifhave ~~substantially~~historically ~~realized,~~been ~~that~~minor ~~they~~and ~~will~~ have been included in the ~~expected~~consolidated ~~consequence~~financial tostatements oras ~~effects~~soon as they became known. Based on a critical assessment of the Company's oraccounting ~~its~~policies ~~business~~and orthe ~~operations.~~underlying ~~The~~judgments ~~Company~~and ~~assumes~~uncertainties noaffecting ~~obligations~~the toapplication ~~update~~of ~~any~~those ~~such~~policies, ~~forward-looking~~management believes that our financial statements are fairly stated in accordance with accounting principles generally accepted in the United States, and present a meaningful presentation of the Company's financial condition and results of operations.

~~Business~~In preparing the Company's financial statements to conform to accounting principles generally accepted in the United States, we make estimates and assumptions that affect the amounts reported in the Company's financial statements and accompanying notes. These estimates include useful lives for fixed assets for depreciation calculations and assumptions for valuing options and warrants. Actual results could differ from these estimates.

ePunk, Inc. (together with its subsidiaries and predecessors, unless the context requires otherwise, “ePunk,” the “Company,” “we,” “us,” or “our”) is a distributor of power sports products and accessories, including scooters, motorcycles (on road and off road), all-terrain vehicles (“ATVs”) utility terrain vehicles (“UTVs”), karts and buggies through its website properties CountyImports.com, CountyImportParts.com, BidPunks.com, ViperSportUSA.com, CountyCruisers.com, PCHRides.com and through our storefront, Pacific Coast House of Rides located in Dana Point, California. Marketing of our products is targeted toward value conscious consumers that find the price point of off-brand products attractive, but that still demand quality. We believe there is a consistently strong demand for the products we market and sell.12

~~We are establishing the CountyImports.com brand in the online marketplace by offering high~~Stock-~~quality~~Based merchandise, a unique, user-friendly shopping experience and the opportunity for buyers to achieve significant cost savings versus traditional retail channels. A key to our success has been our ability to efficiently and cost effectively source second-tier brand products and rapidly respond to changing consumer demands. Inventory is often sold that is held by our suppliers using a just in time ordering and/or drop ship model.Compensation

12We measure and record stock-based compensation awards to employees pursuant to guidance in ASC 718 Compensation-Stock Compensation. We measure and record stock-based compensation awards to non-employees pursuant to guidance in ASC 505-50 Equity-Based Payments to Non-Employees. We measure fair value by application of the Black-Scholes option pricing model and recognize expense over the requisite service period or upon completion of milestones for performance-based awards depending on the relevant guidance in ASC 708 or ASC 505.

~~Plan~~Accounting ofChanges ~~Operation~~and Recent Accounting Standards

~~Our~~We ~~long-term~~review ~~business~~new ~~strategy~~accounting orstandards ~~goal~~as isissued. toAlthough ~~become~~some ~~the~~of ~~leading~~these ~~distributor~~accounting ofstandards ~~power~~issued ~~sports~~or ~~products,~~effective ~~accessories~~after ~~and~~the ~~services~~end inof ~~the~~our ~~market~~previous ~~place.~~fiscal Inyear ~~implementing~~may ~~this~~be ~~strategy~~applicable to us, we ~~intend~~have tonot ~~execute~~identified ~~the~~any ~~following~~standards ~~matters~~that ~~for~~we believe merit further discussion. We believe that none of the ~~next~~new 12standards ~~months:~~will have a significant impact on our consolidated financial statements.

~~Continue~~Results ~~Building~~of ~~the County Imports.com Customer Base~~Operations

~~Our~~Three ~~primary~~Months ~~focus~~Ended ~~during~~December ~~2012~~31, is2013 toCompared ~~increase~~with ~~consumer~~the ~~traffic~~Three toMonths ~~our~~Ended ~~CountyImports.com~~December ~~website~~31, ~~building customer loyalty and repeat business by offering superior products and the most attractive prices.~~2012

~~Launch a Power Sports Penny Auction~~Revenue, ~~BidPunk.com~~COGS ~~Complimentary to Our County Imports.com Consumer~~ and ~~Product~~Gross ~~Base~~Profit

We intend to launch BidPunk.com, the first penny auction dedicated exclusively to the power sports industry. We believe that there are several advantages to adding BidPunk.com to our operations, including, but not limited to:

		Three Months Ended December 31,
		2013		2012
Discontinued operations:
	Net sales	$	-	$	329,453
	Cost of sales		-		225,586
	Gross profit	$	-	$	103,867

●Revenue ~~Creating~~in an2012 ~~additional~~was ~~revenue~~generated ~~stream~~through towww.Countyimports.com ~~our~~and ~~business~~consists of sales of scooters, ATV’s, UTV’s, motorcycles and parts and accessories. Sales decreased as a result of assigning all of the Company's right, title and interest in the website www.Countyimports.com to TCA Global Credit Master Fund in exchange for their release of all claims due under the Credit Agreement.

●Operating ~~Enabling us to mitigate inventory risk through opening up a new sales channel,~~Expenses

● Increasing customer loyalty through providing a platform to purchase quality power sports products, accessories and services at prices not available in other retail channels,

	Three Months Ended December 31,
	2013		2012
General and administrative	$	7,968	$	40,186
Stock compensation expense		-		52,500
Discontinued operations:
General and administrative		-		186,613
Sales and marketing		-		38,550
Depreciation and amortization		-		3,551
Stock compensation expense		-		63,938
Total operating expenses	$	7,968	$	385,338

●As ~~Creates~~a ~~further~~result of the assignment www.Countyimports.com and resulting decrease in operating ~~leverage~~activities, ~~enabling~~operating usexpenses declined to ~~convert~~reflect ~~CountyImports.com~~only ~~customers~~those toadministrative ~~BidPunk~~costs ~~users~~required ~~and~~to ~~vice~~maintain ~~versa,~~the ~~and~~corporate entity.

~~● High margin business enhances quality of revenue for the overall business.~~13

~~Add~~Other ~~Additional~~Income ~~Products and Services to our Offering~~(Expense)

We will continue to identify and add quality and popular products, accessories and services amongst the power sports consumer market place. Quality and reputation in the industry are the primary criterion for our selection process, and we intend to negotiate increasingly favorable price points with suppliers as our sales volume increase, to attract customers that are cost conscious. In addition, we intend to commence marketing and sales of a variety of ancillary products under existing brands that we currently market.

	Three Months Ended December 31,
	2013			2012
Interest expense	$	(9,978	)	$	(4,840	)
Interest expense - accretion of debt discount		(58,852	)		-
Discontinued operations:
Interest expense		-			(8,426	)
Interest expense - accretion of debt discount		-			(91,897	)
Gain on forgivness of debt		256,092			-
Impairment of assets		(29,507	)		-
Total other income (expense)	$	157,755		$	(105,163	)

~~Expansion~~"Interest expense" consists of ~~Sales~~interest related to our outstanding notes. "Interest expense - accretion of debt discount" relates to the amortization of the debt discount resulting from the beneficial conversion feature of our convertible notes due to Amalfi Coast Capital. Under discontinued operations, "interest expense" consists of interest related to our outstanding TCA notes. "Interest expense - accretion of debt discount" relates to the amortization of the debt discount resulting from the beneficial conversion feature of our convertible note due to TCA. As a result of the assignment of County Imports to TCA, and ~~Marketing~~resulting ~~Activities~~note forgiveness, the Company recorded a gain and an impairment of the net book value of our fixed and intangible assets.

WeNet will continue to expand upon our marketing activities which are primarily focused toward supporting County Imports.com and building consumer awareness. We will engage in ongoing advertising and promotional activities to develop and enhance the visibility of our County Imports.com image.Loss

~~Critical~~As ~~Accounting~~a ~~Estimates~~result of the foregoing, the Company recognized net income of $149,787 for the three months ended December 31, 2013 compared to a net loss of $386,634 during the three months ended December 31, 2012.

~~The~~Liquidity ~~preparation of financial statements~~ and ~~related~~Capital disclosures in conformity with accounting principles generally accepted in the United States requires us to make judgments, assumptions and estimates that affect the amounts reported. Note A of Notes to Financial Statements describes the significant accounting policies used in the preparation of the financial statements. Certain of these significant accounting policies are considered to be critical accounting policies, as defined below.Resources

AAt ~~critical~~December ~~accounting~~31, ~~policy~~2013, isthe ~~defined~~Company ashad ~~one~~current ~~that~~assets isof ~~both~~$19,958 ~~material~~and tocurrent ~~the~~liabilities ~~presentation~~totaling of$645,665, ~~the~~including ~~Company's~~$494,969 ~~financial~~of ~~statements~~loan principle and ~~requires~~accrued ~~management~~interest held by a single party. Management recognizes that in order for us to ~~make~~meet ~~difficult~~our capital requirements, ~~subjective~~and orcontinue ~~complex~~to ~~judgments~~operate, ~~that~~additional ~~could~~financing ~~have~~will abe ~~material~~necessary. ~~effect~~To ondate the Company's ~~financial~~has ~~condition~~financed its expenses primarily from loans, sales of our common stock for cash and ~~results~~issuances of ~~operations~~our common stock in exchange for services. ~~Specifically,~~Management ~~critical~~is ~~accounting~~planning ~~estimates~~to ~~have~~raise ~~the~~necessary ~~following~~additional ~~attributes:~~funds from those same sources.

●Net Wecash ~~are~~provided ~~required~~by tooperating ~~make~~activities ~~assumptions~~was ~~about~~$797 ~~matters~~for ~~that are highly uncertain at~~ the ~~time~~three ofmonths ~~the~~ended ~~estimate;~~December ~~and~~31, ●2013 ~~Different~~compared ~~estimates~~to wecash ~~could~~used ~~reasonably~~of ~~have used~~$71,003 orduring ~~changes in~~ the ~~estimate~~three ~~that~~months ~~are~~ended ~~reasonably~~December ~~likely to occur~~31, ~~would have a material effect on the Company's financial condition or results of operations~~2012.

13Net cash used by financing activities was $0 for the three months ended December 31, 2013 compared to cash used of $155,735 during the three months ended December 31, 2012.

Estimates and assumptions about future events and their effects cannot be determined with certainty. We base estimates on historical experience and on various other assumptions believed to be applicable and reasonable under the circumstances. These estimates may change as new events occur, as additional information is obtained and as the Company's operating environment changes. These changes have historically been minor and have been included in the consolidated financial statements as soon as they became known. Based on a critical assessment of the Company's accounting policies and the underlying judgments and uncertainties affecting the application of those policies, management believes that our financial statements are fairly stated in accordance with accounting principles generally accepted in the United States, and present a meaningful presentation of the Company's financial condition and results of operations.14

InOff-Balance ~~preparing~~Sheet the Company's financial statements to conform to accounting principles generally accepted in the United States, we make estimates and assumptions that affect the amounts reported in the Company's financial statements and accompanying notes. These estimates include useful lives for fixed assets for depreciation calculations and assumptions for valuing options and warrants. Actual results could differ from these estimates.Arrangements

~~Revenue~~We ~~Recognition~~have no off-balance sheet transactions.

~~The~~Item ~~Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition~~3. ~~The~~ ~~Company~~Quantitative ~~recognizes revenue when it is realized or realizable~~ and ~~earned~~Qualitative ~~less~~Disclosures ~~estimated~~About ~~future~~Market doubtful accounts. 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.Risk

~~Stock~~Not required under Regulation S-~~Based~~K ~~Compensation~~for “smaller reporting companies.”

WeItem ~~measure and record stock-based compensation awards to employees pursuant to guidance in ASC 718 Compensation-Stock Compensation~~4. WeControls ~~measure~~ and ~~record stock-based compensation awards to non-employees pursuant to guidance in ASC 505-50 Equity-Based Payments to Non-Employees~~Procedures. We measure fair value by application of the Black-Scholes option pricing model and recognize expense over the requisite service period or upon completion of milestones for performance-based awards depending on the relevant guidance in ASC 708 or ASC 505. The Black-Scholes option pricing model requires management to make certain assumptions as follows:

1)Disclosure ~~The~~Controls expected life. No incentive stock options have been granted to date. In the event the Company issues employee options, we will base our determination of expected life on the guidance in ASC 718-10-55-29 to 34. The Company utilizes the contract term of each non qualified option and ~~warrant except in the event that the option is not transferrable in which case we apply the aforementioned guidance in determining the expected term.~~Procedures

2At the end of the period covered by this quarterly report, the Chief Executive and Chief Financial Officer of the Company (the “Certifying Officer”) ~~Risk-free~~conducted ~~interest~~an ~~rate~~evaluation of the Company’s disclosure controls and procedures. WeAs ~~use~~defined under Sections 13a-15(e) and 15d-15(e) of the ~~treasury~~Securities ~~bill~~Exchange ~~rate~~Act ~~that~~of ~~most~~1934, ~~closely~~as ~~aligns~~amended ~~with~~(the “Exchange Act”), the ~~expected~~term ~~life~~“disclosure controls and procedures” means controls and other procedures of an issuer that are designed to ensure that information required to be disclosed by the ~~derivative~~issuer in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including the Certifying Officer, to allow timely decisions regarding required disclosure.

3)Based ~~Dividend~~on ~~yield.~~this ~~Until~~evaluation, athe ~~dividend~~Certifying isOfficer ~~offered~~has concluded that the Company’s disclosure controls and procedures were not effective, for the quarter covered by this ~~input~~report, ~~will~~to ~~always~~ensure bethat ~~zero~~material information is recorded, processed, summarized and reported by management of the Company on a timely basis in order to comply with the Company’s disclosure obligations under the Exchange Act, and the rules and regulations promulgated there under.

4)Internal ~~Volatility.~~Control ~~Due~~over toFinancial the short amount of time the Company's stock has traded, the Company uses the SPDR S&P (XRT) exchange traded fund ("ETF") that tracks the S&P Retail Index (RLX) from inception of the ETF to the date of grant.Reporting

5There were no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) ~~Forfeiture~~and ~~rate.~~15d-15(f) Tounder ~~date~~the Exchange Act) that occurred during the period covered by this ~~rate~~report that has ~~been~~materially ~~zero~~affected, or is reasonably likely to materially affect, our internal control over financial reporting.

~~6) Stock price. As quoted on the OTC Pink Tier.~~15

~~The~~PART ~~use~~II of— aOTHER ~~different estimate for any one of these components could have a material impact on the amount of calculated compensation expense.~~INFORMATION

14Item 1. Legal Proceedings.

~~Long~~ePunk, Inc. v. Jesse Richard Gonzales et. al. (District Court, Clark County Nevada, Case No. A-~~lived~~12-699135-C). ~~Assets~~On April 11, 2013, the Company filed and action against certain individuals and entities including former officers Jesse Richard Gonzales and Justin Dorman (the "Defendants") alleging damages relating to certain actions involving the stock of the Company. The Complaint was for: Breach of Contract; Unjust Enrichment; Intentional Interference with Contract; Concert of Action; Injunctive Relief; Breach of the Implied Covenant of Good Faith and Fair Dealing; and Breach of Fiduciary Duty. Plaintiff EPUNK, INC. prayed for judgment against Defendants, for the following: general and special damages in excess of Ten Thousand Dollars ($10,000), and in an amount to be determined at trial, For an Order from this Court enjoining Defendants from transferring or otherwise alienating EPUNK, INC. stock pending the outcome of this action, interest upon an award of damages according to law, for reasonable attorney’s fees, for costs of suit, for any such other relief as the Court may deem just and proper. This matter is still ongoing . The Company is confident that it will achieve a favorable result in this matter.

~~Long-lived~~Item ~~assets, comprised of equipment, and identifiable intangible assets, are evaluated for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable~~2. ~~Factors~~ ~~that~~Unregistered ~~may~~Sales cause an impairment review include significant changes in technology that make current computer-related assets obsolete or less useful and significant changes in the way we use these assets in operations. When evaluating long-lived assets for potential impairment, we first compare the carrying value of ~~the~~Equity ~~asset~~Securities ~~to the asset’s estimated future cash flows (undiscounted~~ and ~~without~~Use ~~interest charges). If the estimated future cash flows are less than the carrying value~~ of ~~the asset, we calculate an impairment loss~~Proceeds. The impairment loss calculation compares the carrying value of the asset to the asset’s estimated fair value, which may be based on estimated future cash flows (discounted and with interest charges). We recognize an impairment loss if the amount of the asset’s carrying value exceeds the asset’s estimated fair value. If we recognize an impairment loss, the adjusted carrying amount of the asset becomes its new cost basis. The new cost basis will be depreciated (amortized) over the remaining useful life of that asset. Using the impairment evaluation methodology described herein, there have been no long-lived asset impairment charges for each of the last two years.

The Company's impairment loss calculations contain uncertainties because they require management to make assumptions and to apply judgment to estimate future cash flows and asset fair values, including forecasting useful lives of the assets and selecting the discount rate that reflects the risk inherent in future cash flowsNone.

WeItem ~~have not made any material changes in the Company's impairment loss assessment methodology during the past two fiscal years~~3. We doDefaults ~~not~~Upon ~~believe~~Senior ~~there is a reasonable likelihood that there will be a material change in the estimates or assumptions we use to calculate long-lived asset impairment losses~~Securities. ~~However, if actual results are not consistent with estimates and assumptions used in estimating future cash flows and asset fair values, we may be exposed to losses that could be material.~~

~~Income~~Please ~~Taxes~~refer to the financial statement footnotes, "Note C - Promissory Notes". As of December 31, 2013, the Company is in default on all outstanding debt, including $494,969 of principal and accrued interest.

~~Provisions~~Item for income taxes are based on taxes payable or refundable for the current period and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between the tax bases of assets and liabilities and their reported amounts in the financial statements4. ~~Deferred~~Mine ~~tax~~Safety assets and liabilities are included in the financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settledDisclosures.

~~When~~Not ~~accounting for Uncertainty in Income Taxes, first, the tax position is evaluated to determine the likelihood that it will be sustained upon external examination~~applicable. If the tax position is deemed “more-likely-than-not” to be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the financial statements. The amount of the benefit that may be recognized is the largest amount that has a greater than 50 percent likelihood of being realized upon ultimate settlement. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company underwent a change of control for income tax purposes on October 8, 2003 according to Section 381 of the Internal Revenue Code. The Company’s utilization of U.S. Federal net operating losses will be limited in accordance to Section 381 rules. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.

~~Accounting~~Item ~~Changes~~5. ~~and~~Other ~~Recent Accounting Standards~~Information.

WeThere ~~review~~is ~~new~~no ~~accounting~~information ~~standards~~with asrespect ~~issued. Although some of these accounting standards issued or effective after the end of our previous fiscal year may be applicable~~ to ~~us,~~which weinformation ~~have~~is not ~~identified~~otherwise ~~any~~called ~~standards~~for ~~that~~by wethis ~~believe merit further discussion~~form. ~~We believe that none of the new standards will have a significant impact on our consolidated financial statements.~~

1516

~~RESULTS~~Item OF6. ~~OPERATIONS~~Exhibits.

Results of Operations

Exhibit						Description of Exhibit
2.1						Share Exchange Agreement by and among ePunk, Inc. a Nevada Corporation and Punk Industries, Inc. (Incorporated by reference from Exhibit 10.1 to Form 8-K filed with the Securities and Exchange Commission on July 21, 2011)

3.1						Articles of Incorporation (incorporated by reference from our Report on Form SB-2 filed on October 11, 2007)

3.2						Amended Articles of Incorporation (incorporated by reference from our Report on Form 8-K filed on February 8, 2010)

3.3						Amended and Restated Articles of Incorporation (incorporated by reference from our Report on Form 8-K filed on April 28, 2010)

3.4						Amended Articles of Incorporation (incorporated by reference from our Report on Form 8-K filed on June 22, 2011)

3.5						Bylaws (incorporated by reference from our Report on Form SB-2 filed on October 11, 2007)

10.1						Form of Stock Purchase Agreement dated June 15, 2011 (Incorporated by reference from Exhibit 10.1 to Form 8-K filed with the Securities and Exchange Commission on June 22, 2011).

10.2						Form of employment agreement between Jesse Gonzales and the Company (Incorporated by reference from Exhibit 10.2 to Form 10-K filed with the Securities and Exchange Commission on February 14, 2013).

10.3						Form of employment agreement between Justin Dornan and the Company (Incorporated by reference from Exhibit 10.3 to Form 10-K filed with the Securities and Exchange Commission on February 14, 2013).

10.4						Form of stock cancellation agreement from Jesse Gonzales, Justin Dornan and Frank Drechsler dated August 7, 2012 (Incorporated by reference from Exhibit 10.1, 10.2 and 10.3 to Form 8-K filed with the Securities and Exchange Commission on August 8, 2012).

10.5						Form of Senior Secured Revolving Credit Facility Agreement, Revolving Promissory Note, Guaranty Agreement and Security Agreement(s) between ePunk, Inc., Punk Industries, Inc. and TCA Global Credit Master Fund, LP (Incorporated by reference from Exhibit 10.1, 10.2, 10.3, 10.4 and 10.5 to Form 8-K filed with the Securities and Exchange Commission on September 28, 2012).

~~The following table sets forth certain unaudited consolidated statements of income data for the five most recent quarters and nine month period ending June 30, 2012:~~17

	Three Months Ended															Change From Prior Quarter			Nine Months Ended June 30, 2012			Trailing 12 Months
10.6				Operating Agreement between ePunk, Inc and San West, Inc. for the management and operation relating to the business of County Imports dated May 28, 2013 (Incorporated by reference from Exhibit 10.1 to Form 8-K filed with the Securities and Exchange Commission on June 21, 2013).
	June 30,			September 30,			December 31,			March 31,			June 30,
10.7				Restricted common stock cancellation: Jesse Gonzales cancelled 13,000,000 shares; Justin Dornan cancelled 7,910,000 shares and Frank Dreschler cancelled 5,300,000 shares (Incorporated by reference from Exhibit 10.2 to Form 8-K filed with the Securities and Exchange Commission on June 21, 2013).
	2011			2011			2011			2012			2012
10.8				Assignment, Assumption Waiver and Termination Agreement between ePunk, Inc. and TCA Global Credit Master Fund, LP. (Incorporated by reference to the exhibits filed as part of the report on Form 10-Q for the quarter ended December 31, 2012, , filed on June 5, 2014).
Net sales	$	180,467		$	148,298		$	226,706		$	531,268		$	672,438		$	141,170		$	1,430,412		$	1,578,710
31.1*				Chairman of the Board, Chief Executive Officer and Chief Financial Officer Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
Cost of sales		161,483			128,769			192,164			470,474			564,774			94,300			1,227,412			1,356,181
32.1*				Chairman of the Board, Chief Executive Officer and Chief Financial Certification Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
Gross profit		18,984			19,529			34,542			60,794			107,664			46,870			203,000			222,529
Gross margin		10.5	%		13.2	%		15.2	%		11.4	%		16.0	%					14.2	%		14.1	%
Operating expenses:
General and administrative		14,377			84,148			100,417			96,671			230,898			134,227			427,986			512,134
Sales and marketing		1,106			5,838			17,838			32,876			70,810			37,934			121,524			127,362
Depreciation and amortization		595			653			940			2,240			3,195			955			6,375			7,028
Stock compensation		-			-			-			-			238,100			238,100			238,100			238,100
Total operating expenses		16,078			90,639			119,195			131,787			543,003			411,216			793,985			884,624
Operating loss		2,906			(71,110	)		(84,653	)		(70,993	)		(435,339	)		(364,346	)		(590,985	)		(662,095	)
Non-operating income (expense):
Interest expense - other		(118	)		(5,022	)		(5,930	)		(7,239	)		(11,453	)		(4,214	)		(24,622	)		(29,644	)
Interest expense - accretion of debt discount		-			-			-			(8,828	)		(52,966	)		(44,138	)		(61,794	)		(61,794	)
Accretion of beneficial conversion feature		-			-			-			(57,118	)		(19,400	)		37,718			(76,518	)		(76,518	)
Total non-operating expense		(118	)		(5,022	)		(5,930	)		(73,185	)		(83,819	)		(10,634	)		(162,934	)		(167,956	)
Income (loss) before income taxes		2,788			(76,132	)		(90,583	)		(144,178	)		(519,158	)		(374,980	)		(753,919	)		(830,051	)
Income tax provision (benefit)		-			-			-			-			-			-			-			-
Net income (loss)	$	2,788		$	(76,132	)	$	(90,583	)	$	(144,178	)	$	(519,158	)	$	(374,980	)	$	(753,919	)	$	(830,051	)

On June 30, 2011, the Company entered into a “reverse merger” with Punk Industries, Inc. As such, the assets and liabilities and the historical operations of Punk Industries, Inc. prior to the Merger are reflected in the financial statements and have been recorded at the historical cost basis of Punk Industries, Inc. Our consolidated financial statements after completion of the Merger include the assets and liabilities of both ePunk, Inc. and Punk Industries, Inc., historical operations of Punk Industries, Inc. and our ePunk, Inc. operations from the Effective Date of the Merger. Thus, the discussion that follows relates to the operations of punk Industries, Inc. Punk Industries, Inc. was incorporated in February 25, 2011, as a result, the prior period comparative financial results are not meaningful with respect to a year-over-year comparison and have been excluded from the following discussion. However, in the table above and discussion below, we have included the operating result of the five most recent quarters.

101.INS **		XBRL Instance Document

101.SCH **		XBRL Taxonomy Extension Schema Document

101.CAL **		XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF **		XBRL Taxonomy Extension Definition Linkbase Document

101.LAB **		XBRL Taxonomy Extension Label Linkbase Document

101.PRE **		XBRL Taxonomy Extension Presentation Linkbase Document

~~Revenue and Gross Margin~~___________

~~During~~* Filed the three months ended June 30, 2012, revenues and gross profit totaled $672,438 and $107,664, respectively, representing an increase in revenue of $141,170 or 27% and an increase in gross profit of $46,870 or 77% compared to the three months ended March 31, 2012; an increase in revenue of $445,732 or 197% and an increase in gross profit of $73,122 or 212% compared to the three months ended December 31, 2011; and an increase in revenue of $524,140 or 353% and an increase in gross profit of $88,135 or 451% compared to the three months ended September 30, 2011. During the nine months ended June 30, 2012 revenues and gross profit totaled $1,430,412 and $203,000, respectively. Our gross margin has fluctuated from 13.2% to 15.2% to 11.4% to 16.0% in each of the past four quarters ending September 30, 2011, December 31, 2011, March 31, 2012 and June 30, 2012 respectively. Our revenue consists of sales of scooters, ATV’s, UTV’s, motorcycles and parts and accessories through our website properties CountyImports.com, CountyImportParts.com, BidPunks.com, ViperSportUSA.com, CountyCruisers.com, PCHRides.com and through our storefront, Pacific Coast House of Rides located in Dana Point, California. We expect our gross margin to increase as our sales increase. However, due to our short operating history and fluctuation in our sales mix we cannot provide assurances that the gross margin will increase or be consistent from period-to-period.Herewith

16** XBRL (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

~~Operating Expenses~~18

Operating expenses consist primarily of facility costs, sales and marketing costs, personnel costs, professional fees, other general operating costs and stock compensation. Actual operating expenses and operating costs excluding stock compensation and as a percentage of revenue were $90,639 or 61.1%; $119,195 or 52.6%; $131,787 or 24.8% and $304,903 or 45.3% in each of the past four quarters ending September 30, 2011, December 31, 2011, March 31, 2012 and June 30, 2012 respectively. Excluding stock compensation, operating costs increased $173,116 from the three months ended March 31, 2012 to the three months ended June 30, 2012 as a result of an increase in personnel costs of $54,958, increase in professional fees of $64,369, increase in sales and marketing costs of $37,934 and $15,855 increase in other operating costs.SIGNATURES

~~Non-operating~~In ~~Expense~~accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Non-operating expense during the three and nine months ended June 30, 2012 was $83,819 and $162,934, respectively and consists of interest related to our outstanding notes, accretion related to the debt discount of the Gemini note and amortization of the beneficial conversion feature related to the Amalfi loans as a result of the Company's default on certain convertible promissory notes whereby upon default the notes become convertible into shares of common stock at the option of the holder.

	Blink Technologies, Inc. (Registrant)

Dated: August 11, 2014	By:	/s/ Dean Miller
		Dean Miller
		Chief Executive Officer, Chief Financial Officer (Principal Accounting Officer)

~~Net Income (Loss)~~19

As a result of the foregoing, for the three months ended June 30, 2012 and 2011, the Company recognized a net loss of $519,158 and net income $2,788, respectively. During the nine months ended June 30, 2012, the Company recognized a net loss of $753,919. Excluding stock based compensation, the Company's net loss for the three and nine months ended June 30, 2012 was $281,058 and $515,819, respectively.

Liquidity and Capital Resources

The accompanying financial statements have been prepared assuming we will continue as a going concern. At June 30, 2012, The Company had current assets of $84,387, including cash on hand of $26,496, inventory of $23,655 and current liabilities totaling $568,587. Based on the past six months of operations, the Company currently receives approximately $28,000 per month in gross profit. Additionally, we have raised $378,821 from promissory notes from February 25, 2011 (inception) through June 30, 2012. As a result we have been able to fund our operations to date. Over the next twelve months, we intend to build our business which includes increasing our on-line and penny auction sales in addition to establishing over 100 additional dealerships. There can be no assurance that the Company will generate sufficient capital from operations to fund planned operations.

Management is planning to raise necessary additional funds for working and growth capital through loans and additional sales of its common stock. However, there is no assurance that the Company will be successful in raising additional capital or that such additional funds will be available on acceptable terms, if at all. Should the Company be unable to raise this amount of capital its operating plans will be limited to the amount of capital that it can access.

Net cash used by operating activities was $245,748 for the nine months ended June 30, 2012.

Net cash used by investing activities was $40,521 for the nine months ended June 30, 2012.

Net cash provided by financing activities was $294,559 for the nine months ended June 30, 2012.

Off-Balance Sheet Arrangements

We have no off-balance sheet transactions.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

Not applicable.

Item 4.Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

We maintain certain disclosure controls and procedures as defined under the Securities Exchange Act of 1934. They are designed to help ensure that material information is: (1) gathered and communicated to our management, including our principal executive and financial officers, in a manner that allows for timely decisions regarding required disclosures; and (2) recorded, processed, summarized, reported and filed with the SEC as required under the Securities Exchange Act of 1934 and within the time periods specified by the SEC. As of December 31, 2011, the Chief Executive Officer and Chief Financial Officer evaluated the effectiveness of our disclosure controls and procedures as defined in Rule 13a — 15(e) under the Securities Exchange Act of 1934, as amended. Based on the evaluation of these controls and procedures required by paragraph (b) of Sec. 240.13a-15 or 240.15d-15 the disclosure controls and procedures have been found to be ineffective to provide reasonable assurance that information we are required to disclose in our reports under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms, and that such information is accumulated and communicated to our management as appropriate to allow timely decisions regarding required disclosure due to the material weakness in our internal control over financial reporting as described below.

A material weakness in the Company’s internal control over financial reporting exists in that there is 1) limited segregation of duties amongst the Company’s employees with respect to the Company’s preparation and review of the Company’s financial statements; 2) lack of an independent audit committee; and 3) insufficient number of independent directors. These material weaknesses may affect management’s ability to effectively review and analyze elements of the financial statement closing process and prepare financial statements in accordance with U.S. GAAP.

Our management determined that these deficiencies constituted material weaknesses. Due to a lack of financial resources, we are not able to, and do not intend to, immediately take any action to remediate these material weaknesses. We will not be able to do so until we acquire sufficient financing to do so. We will implement further controls as circumstances, cash flow, and working capital permit. Notwithstanding the assessment that our ICFR was not effective and that there were material weaknesses as identified in this report, we believe that our consolidated financial statements contained in our annual report on form 10-Q for the three and nine months ended June 30, 2012, fairly present our financial position, results of operations and cash flows for the years covered thereby in all material respects.

Internal Control over Financial Reporting

The Company’s Chief Executive Officer and Principal Financial Officer are responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) Our internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes of accounting principles generally accepted in the United States. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurance of achieving their control objectives.

Changes in Internal Controls

There were no changes in the Company’s internal control over financial reporting during the quarter ended June 30, 2012 that have materially affected, or are reasonably likely to materially affect the Company’s internal control over financial reporting.

Limitations on the Effectiveness of Controls and Other Matters

Management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Securities Exchange Act of 1934, as amended). Internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally, controls may be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the control.

The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions; over time, a control may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.

Risk Factor Related to Controls and Procedures

The Company lacks an independent audit committee, has an insufficient number of independent directors and has limited segregation of duties amongst its employees with respect to the Company’s preparation and review of the Company’s financial statements due to the limited number of employees. The above represents a material weakness in internal controls, and if the Company fails to maintain an effective system of internal controls, it may not be able to accurately report its financial results or prevent fraud. As a result, current and potential stockholders could lose confidence in the Company’s financial reporting which could harm the trading price of the Company’s stock.

Management has found it necessary to limit the Company’s staffing in order to conserve cash until the Company’s level of business activity increases. As a result, there is limited segregation of duties amongst the employees. The Company and its independent public accounting firm have identified this as a material weakness in the Company’s internal controls. The Company intends to remedy this material weakness by hiring additional employees and reallocating duties, including responsibilities for financial reporting, among the employees as soon as there are sufficient resources available. However, until such time, this material weakness will continue to exist.

PART II — OTHER INFORMATION

Item 1. Legal Proceedings.

Not applicable.

Item 1a. Risk Factors.

Not applicable.

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

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosure.

Not applicable.

Item 5. Other Information.

None.

Item 6. Exhibits.

Exhibit Description of Exhibit

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

31.2* Director, President and Chief Financial Officer Certification of Periodic Financial Report Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1* Chairman of the Board and Chief Executive Officer Certification Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

32.2* Director, President and Chief Financial Officer Certification Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

* Filed Herewith

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	ePunk, Inc. (Registrant)
Dated: August 24, 2012	By:	/s/ Richard Gonzales
		Richard Gonzales, Chief Executive Officer

By: /s/ Justin Dornan Justin Dornan, Chief Financial Officer

Filing Compare · Blink Technologies, Inc.