UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

~~[X]~~S QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended August31, 2012

~~For~~£ ~~the quarterly~~TRANSITION ~~period~~REPORT ~~ended~~UNDER ~~February~~SECTION ~~29,~~13 ~~2012~~OR 15(d) OF THE SECURITIES EXCHANGE ACT

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

For the transition period from ____________ to ______________

Commission file number: 333-167984

ACM CORPORATION

(Name of registrant in its charter)

Nevada

7380

68-0680465

(State or jurisdiction

of incorporation or organization)

(Primary Standard

Industrial Classification

Code Number)

(IRS Employer Identification No.)

~~1736 Angel~~488 ~~Falls~~Madison ~~Street~~Avenue, 12th Floor New York, NY 10022

Las Vegas, NV, 89142-1230

(Address of principal executive offices)

(~~209~~212) ~~694~~ 400-~~4885~~6900

(Registrant's telephone number)

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

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x No o¨

Indicate by check mark whether the registrant is a large accelerated filer, and accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer o¨ Accelerated filer o¨ Non-accelerated filer o¨ (Do not check if a smaller reporting company) Smaller reporting company x

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

At ~~April 6~~October 10, 2012, there were 89,642,640 shares of the Issuer's common stock outstanding.

1Table of Contents

PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

ACM CORPORATION (FKA INCOME NOW CONSULTING)(A Development Stage Company) Balance Sheets
ASSETS
	February 29,				May 31,
	2012				2011
		(unaudited)
CURRENT ASSETS
Cash		$	-			$	291
Total Current Assets			-				291
TOTAL ASSETS		$	-			$	291
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
CURRENT LIABILITIES
Accounts payable		$	-			$	177
Accounts payable - related party			-				17,605
Total Current Liabilities			-				17,782
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, 50,000,000 shares authorized at
par value of $0.0001, no shares issued and outstanding			-				-
Common stock, 100,000,000 shares authorized at
par value of $0.0001, 89,642,640 shares
issued and outstanding			89,642				89,642
Additional paid-in capital			(677	)			(49,042	)
Deficit accumulated during the development stage			(88,965	)			(58,091	)
Total Stockholders' Equity (Deficit)			-				(17,491	)
TOTAL LIABILITIES AND
STOCKHOLDERS' EQUITY (DEFICIT)		$	-			$	291

The accompanying notes are an integral part of these financial statements.

ACM CORPORATION
(FKA INCOME NOW CONSULTING)
(A Development Stage Company)
Statements of Operations
(Unaudited)
	For the Three Months Ended February 29,			For the Three Months Ended February 28,			For the Nine Months Ended February 29,			For the Nine Months Ended February 28,			From Inception on April 23, 2010 through February 29,
	2012			2011			2012			2011			2012
REVENUES	$	-		$	-		$	-		$	-		$	-
COST OF SALES		-			-			-			-			-
GROSS MARGIN		-			-			-			-			-
OPERATING EXPENSES
Professional fees		18,773			9,637			29,880			36,341			79,661
General and administrative		254			43			290			6,013			8,600
Total Operating
Expenses		19,027			9,680			30,170			42,354			88,261
INCOME (LOSS) FROM
LOSS FROM OPERATIONS		(19,027	)		(9,680	)		(30,170	)		(42,354	)		(88,261	)
OTHER INCOME (EXPENSE)
Interest expense		-			-			(704	)		-			(704	)
Total other income (expense)		-			-			(704	)		-			(704	)
INCOME (LOSS) BEFORE
LOSS BEFORE INCOME TAXES		(19,027	)		(9,680	)		(30,874	)		(42,354	)		(88,965	)
CURRENT INCOME TAX EXPENSE (BENEFIT)		-			-			-			-			-
PROVISION FOR INCOME TAXES		-			-			-			-			-
NET LOSS	$	(19,027	)	$	(9,680	)	$	(30,874	)	$	(42,354	)	$	(88,965	)
BASIC AND DILUTED LOSS PER COMMON SHARE	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES
OUTSTANDING - BASIC AND DILUTED		89,642,640			89,642,640			89,642,640			89,642,640

The accompanying notes are an integral part of these financial statements

ACM CORPORATION (FKA INCOME NOW CONSULTING)
(A Development Stage Company) Statements of Cash Flows
	For the Nine Months EndedFebruary 29,			For the Nine Months EndedFebruary 28,			From Inception on April 23, 2010 ThroughFebruary 29,
	2012			2011			2012
OPERATING ACTIVITIES
Net loss	$	(30,874	)	$	(42,354	)	$	(88,965	)
Adjustments to reconcile net loss to
net cash used by operating activities:		-			-			-
Changes in operating assets and liabilities:
Prepaid expenses		-			6,750			-
Accrued interest payable		-			-			-
Accounts payable		(177	)		1,998			-
Net Cash Used in Operating Activities		(31,051	)		(33,606	)		(88,965	)
INVESTING ACTIVITIES		-			-			-
FINANCING ACTIVITIES
Proceeds from common stock issued		-			-			40,600
Proceeds from related party payables		30,760			4,074			48,365
Net Cash Provided by Financing Activities		30,760			4,074			88,965
NET INCREASE (DECREASE) IN CASH		(291	)		(29,532	)		-
CASH AT BEGINNING OF PERIOD		291			29,841			-
CASH AT END OF PERIOD	$	-		$	309		$	-
SUPPLEMENTAL DISCLOSURES OF
CASH FLOW INFORMATION:
CASH PAID FOR:
Interest	$	-		$	-		$	-
Income taxes	$	-		$	-		$	-
NON CASH FINANCING ACTIVITIES:
Contributed capital	$	48,365		$	-		$	48,365

The accompanying notes are an integral part of these financial statements.

ACM CORPORATION

(A Development Stage Company)

Notes to the Financial Statements

Part I.	Financial Information	2

Item 1.	Financial Statements	2

Item 2.	Management's Discussion and Analysis	8

Item 3.	Quantitative and Qualitative Disclosures about Market Risk	10

Item 4.	Controls and Procedures	10

Part II.	Other Information	11

Item 1.	Legal Proceedings	11
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	11
Item 3.	Defaults Upon Senior Securities	11
Item 4.	Submission of Matters To a Vote of Security Holders	11
Item 5.	Other Information	11
Item 6.	Exhibits	11

Signature		12

~~NOTE~~ 1 ~~- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES~~

~~Nature~~Table of ~~Business~~ Contents

~~ACM Corporation~~PART ~~(formerly known as Income Now Consulting) (the “Company”) was incorporated in the State of Nevada on April 23, 2010~~I. ~~The~~FINANCIAL Company is engaged in offering an interactive web-based fundraising program designed for non-profit organizations, schools and clubs. The Company has no revenues and limited operations and is accordingly classified as a development stage company.INFORMATION

~~Basis~~ITEM ~~of Presentation~~1. FINANCIAL STATEMENTS

The unaudited financial statements as of February 29, 2012 and for the nine months ended February 29, 2012 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information in accordance with Securities and Exchange Commission (SEC) Regulation S-X rule 8-03. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of February 29, 2012 and the results of operations and cash flows for the periods then ended. The financial data and other information disclosed in these notes to the interim financial statements related to the period are unaudited. The results for the nine month period ended February 29, 2012, are not necessarily indicative of the results to be expected for any subsequent quarters or for the entire year ending May 31, 2012. The balance sheet at May 31, 2011 has been derived from the audited financial statements at that date.


INDEX TO UNAUDITED FINANCIAL STATEMENTS	PAGE


Balance Sheets at August 31, 2012 and May 31, 2012	3

Unaudited Statements of Operations for the three months period ended August 31, 2012 and 2011 and for the period from inception, April 23, 2010, through August 31, 2012	4

Unaudited Statements of Cash Flows for the three months periods ended August 31, 2012 and 2011 and for the period from inception, April 23, 2010, through August 31, 2012	5

Notes to Financial Statements	6

~~Use of Estimates~~2

~~The preparation~~Table of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.Contents

Recent Accounting Pronouncements

ACM CORPORATION
(FKA INCOME NOW CONSULTING)
(A Development Stage Company)
Balance Sheets
ASSETS
		August 31,			May 31,
		2012			2012
		(unaudited)
CURRENT ASSETS
Cash	$	66		$	141

Total Current Assets		66			141

TOTAL ASSETS	$	66		$	141

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
CURRENT LIABILITIES
	$			$
Interest payable		219			—
Notes payable - related party		14,033			5,562

Total Current Liabilities		14,252			5,562
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, 50,000,000 shares authorized at
par value of $0.0001, no shares issued and outstanding		—			—
Common stock, 100,000,000 shares authorized at
par value of $0.0001; 89,642,640 shares
issued and outstanding		8,964			8,964
Additional paid-in capital		80,001			80,001
Deficit accumulated during the development stage		(103,151	)		(94,386	)

Total Stockholders' Equity (Deficit)		(14,186	)		(5,421	)

TOTAL LIABILITIES AND
STOCKHOLDERS' EQUITY (DEFICIT)	$	66		$	141

The accompanying notes are an integral part of these financial statements.

Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.3

~~NOTE 2~~Table -of ~~GOING CONCERN~~Contents

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which contemplate continuation of the Company as a going concern. However, the Company has not generated revenues since inception and has an accumulated deficit of $88,965as of February 29, 2012. The Company currently has limited liquidity and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

ACM CORPORATION
(FKA INCOME NOW CONSULTING)
(A Development Stage Company)
Statements of Operations
(unaudited)
	For the Three Months Ended						From Inception on April 23, 2010 through
	August 31,						August 31,
	2012			2011			2012
REVENUES	$	—		$	—		$	—

COST OF SALES		—			—			—
GROSS MARGIN		—			—			—

OPERATING EXPENSES
Professional fees		8,437			7,590			90,460
General and administrative		109			18			11,768
Total Operating
Expenses		8,546			7,608			102,228
INCOME (LOSS) FROM
LOSS FROM OPERATIONS		(8,546	)		(7,608	)		(102,228	)
OTHER INCOME (EXPENSE)
Interest expense		(219	)		(176	)		(923	)
Total other income (expense)		(219	)		(176	)		(923	)
INCOME (LOSS) BEFORE
LOSS BEFORE INCOME TAXES		(8,765	)		(7,784	)		(103,151	)
CURRENT INCOME TAX EXPENSE (BENEFIT)		—			—			—
PROVISION FOR INCOME TAXES		—			—			—
NET LOSS	$	(8,765	)	$	(7,784	)	$	(103,151	)

BASIC AND DILUTED LOSS PER COMMON SHARE	$	(0.00	)	$	(0.00	)

WEIGHTED AVERAGE NUMBER OF COMMON SHARES
OUTSTANDING - BASIC AND DILUTED		89,642,640			89,642,640

The accompanying notes are an integral part of these financial statements

Management anticipates that the Company will be dependent, for the near future, on additional investment capital, primarily from its shareholders, to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.4

5Table of Contents

NOTE 3 – RELATED PARTY PAYABLES

ACM CORPORATION
(FKA INCOME NOW CONSULTING)
(A Development Stage Company)
Statements of Cash Flows
(unaudited)


	For the Three Months Ended						From Inception on April 23, 2010 through
	August 31,						August 31,
	2012			2011			2012

OPERATING ACTIVITIES
Net loss	$	(8,765	)	$	(7,784	)	$	(103,151	)
Adjustments to reconcile net loss to
net cash used by operating activities:		—			—			—
Changes in operating assets and liabilities:
Accrued interest payable		217			176			217
Accounts payable		—			3,090			—
Net Cash Used in Operating Activities		(8,548	)		(4,518	)		(102,934	)
INVESTING ACTIVITIES		—			—			—
Net Cash Used in Investing Activities		—			—			—
FINANCING ACTIVITIES
Proceeds from common stock issued		—			—			40,600
Proceeds from related party payables		8,473			4,500			62,400
Net Cash Provided by Financing Activities		8,473			4,500			103,000
NET INCREASE (DECREASE) IN CASH		(75	)		(18	)		66
CASH AT BEGINNING OF PERIOD		141			291			—
CASH AT END OF PERIOD	$	66		$	273		$	66
SUPPLEMENTAL DISCLOSURES OF
CASH FLOW INFORMATION:
CASH PAID FOR:
Interest	$	—		$	—		$	—
Income taxes	$	—		$	—		$	—
NON CASH FINANCING ACTIVITIES:
Contributed capital	$	—		$	—		$	48,365

The accompanying notes are an integral part of these financial statements.

~~On July 31, 2011, the Company entered into a Promissory Note with Ruthy Navon (the Company’s prior Secretary and Promoter, who the Company is party to a Consulting Agreement with).~~ 5

~~Various expenses~~Table of the Company, including general and administrative expenses and professional fees, have been paid for or made by a related party. On January 25, 2012, the Company entered into an extinguishment of debt agreement with Ruthy Navon (related-party). The agreement extinguishes all debt, including interest payable, due to Ruthy Navon. The total of debt extinguished was $48,365.Contents

~~NOTE 4~~ACM ~~– SUBSEQUENT EVENTS~~CORPORATION

~~On March 13, 2012~~ (~~subsequent~~A toDevelopment ~~the~~Stage ~~end of the period covered by this report), the~~ Company ~~filed an amendment to its Articles of Incorporation (the “Amended Articles”~~) with the Secretary of the State of Nevada, pursuant to which the Company changed its name from Income Now Consulting to ACM Corporation. The Company’s new name was declared effective by FINRA, for OTC trading purposes, on March 30, 2012. The name change was accompanied by a new trading symbol for its common stock, “ACMA.”

~~The Company~~Notes is currently engaged in discussions with ACM Corporation, a Bahamas corporation (“ACM Bahamas”), regarding a possible business combination involving the two companies. At this stage, no definitive terms have been agreed to, ~~and neither party is currently bound to proceed with any transaction. With~~ the ~~permission~~ ofFinancial ACM Bahamas, the Company has changed its name to facilitate these discussions. If the parties determine not to proceed with a business combination, the Company will change its name back to Income Now Consulting or adopt another name.Statements

~~The Company’s~~NOTE ~~Board of Directors also declared an 18.66-for-~~1 ~~forward stock split on the Company’s common stock in the form of a dividend, with a record date of March 9, 2012, a payment date of March 22, 2012, an ex~~-~~dividend~~ ~~date~~SUMMARY ofOF ~~March 23,~~SIGNIFICANT ~~2012,~~ACCOUNTING and a due bill redeemable date of March 27, 2012. The stock split entitled each shareholder as of the record date to receive 17.66 additional shares of common stock for each one share owned. Additional shares issued as a result of the stock split were distributed on the payment date.POLICIES

~~ACM Bahamas~~Nature isof a junior mining enterprise with a focus on West Africa. ACM has one producing manganese mine in Burkina Faso, and one manganese mine in development in Mali. Manganese is essential to steel production, which is its primary use; it is also used in aluminum alloys and other industrial applications. ACM’s global headquarters is located in the United States in Boston, Massachusetts, with West African regional offices in Ouagadougou, Burkina Faso, and Bamako, Mali.Business

~~In accordance~~ACM ~~with~~Corporation ~~ASC~~(formerly ~~855~~known as Income Now Consulting) (the “Company’s”) ~~management~~was ~~reviewed~~incorporated ~~all~~in ~~material~~the ~~events~~State of Nevada on April 23, 2010. The Company was originally ~~through~~engaged ~~the~~in ~~date~~offering ofan ~~this~~interactive ~~report~~web-based fundraising program designed for non-profit organizations, schools and ~~there~~clubs. ~~are~~The Company has no ~~additional~~revenues ~~material~~and ~~subsequent events~~limited tooperations ~~report~~and is accordingly classified as a development stage company.

6The Company has determined that it cannot continue with its business operations as outlined in its original business plan because of a lack of financial results and resources; therefore, although the Company may return to its intended business operations at a later date, it has redirected its focus towards identifying and pursuing options regarding the development of a new business plan and direction. The Company intends to explore various business opportunities that have the potential to generate positive revenue, profits and cash flow in order to financially accommodate the costs of being a publicly held company. However, the Company cannot guarantee that there will be any other business opportunities available, or of the nature of any business opportunity that it may find, or of the financial resources required of any possible business opportunity.

~~ITEM~~Basis 2.of ~~MANAGEMENT'S DISCUSSION AND ANALYSIS~~Presentation

~~ALL STATEMENTS~~The INunaudited ~~THIS~~financial ~~DISCUSSION~~statements ~~THAT ARE NOT HISTORICAL ARE FORWARD-LOOKING~~for ~~STATEMENTS~~the ~~WITHIN~~three ~~THE~~months ~~MEANING~~ended OFAugust ~~SECTION 21E OF THE SECURITIES EXCHANGE ACT OF 1934~~31, AS2012 ~~AMENDED.~~have ~~STATEMENTS~~been ~~PRECEDED~~prepared ~~BY,~~in ~~FOLLOWED~~accordance BYwith ORaccounting ~~THAT~~principles ~~OTHERWISE~~generally ~~INCLUDE THE~~accepted ~~WORDS~~in ~~"BELIEVES,"~~the ~~"EXPECTS," "ANTICIPATES," "INTENDS," "PROJECTS,"~~United ~~"ESTIMATES,"~~States ~~"PLANS,"~~for ~~"MAY~~interim ~~INCREASE,"~~financial ~~"MAY~~information ~~FLUCTUATE,"~~in ~~AND~~accordance ~~SIMILAR~~with ~~EXPRESSIONS OR~~Securities ~~FUTURE~~and ORExchange ~~CONDITIONAL~~Commission (SEC) ~~VERBS~~Regulation ~~SUCH AS "SHOULD," "WOULD," "MAY" AND "COULD" ARE~~S-X ~~GENERALLY~~rule ~~FORWARD~~8-~~LOOKING IN NATURE AND NOT HISTORICAL FACTS~~03. ~~THESE FORWARD-LOOKING~~In ~~STATEMENTS~~the ~~WERE~~opinion ~~BASED~~of ONmanagement, ~~VARIOUS~~the ~~FACTORS~~unaudited ~~AND~~financial ~~WERE~~statements ~~DERIVED UTILIZING~~have ~~NUMEROUS~~been ~~IMPORTANT~~prepared ~~ASSUMPTIONS~~on ~~AND~~the ~~OTHER~~same ~~IMPORTANT~~basis ~~FACTORS~~as ~~THAT~~the ~~COULD~~annual ~~CAUSE~~financial ~~ACTUAL~~statements ~~RESULTS~~and TOreflect ~~DIFFER~~all ~~MATERIALLY FROM THOSE IN THE FORWARD-LOOKING STATEMENTS. FORWARD-LOOKING STATEMENTS INCLUDE THE INFORMATION CONCERNING OUR FUTURE FINANCIAL PERFORMANCE~~adjustments, ~~BUSINESS~~which ~~STRATEGY,~~include ~~PROJECTED~~only ~~PLANS~~normal ~~AND~~recurring ~~OBJECTIVES. THESE FACTORS INCLUDE~~adjustments, ~~AMONG~~necessary ~~OTHERS,~~to ~~THE~~present ~~FACTORS SET FORTH BELOW UNDER THE~~fairly ~~HEADING~~the ~~"RISK~~financial ~~FACTORS."~~position ~~ALTHOUGH~~as WEof ~~BELIEVE~~August ~~THAT~~31, ~~THE~~2012 ~~EXPECTATIONS~~and ~~REFLECTED~~the ~~IN THE~~results ~~FORWARD-LOOKING~~of ~~STATEMENTS~~operations ~~ARE~~and ~~REASONABLE,~~cash WEflows ~~CANNOT~~for ~~GUARANTEE~~the ~~FUTURE RESULTS,~~periods ~~LEVELS~~then ~~OF ACTIVITY, PERFORMANCE OR ACHIEVEMENTS~~ended. ~~MOST~~The ~~OF THESE FACTORS~~financial ~~ARE~~data ~~DIFFICULT~~and TOother ~~PREDICT~~information ~~ACCURATELY~~disclosed ~~AND~~in ~~ARE~~these ~~GENERALLY~~notes ~~BEYOND~~to ~~OUR~~the ~~CONTROL.~~interim WEfinancial ~~ARE UNDER~~statements NOrelated ~~OBLIGATION~~to TOthe ~~PUBLICLY~~period ~~UPDATE~~are ~~ANY~~unaudited. ~~OF THE FORWARD-LOOKING STATEMENTS TO~~The ~~REFLECT~~results ~~EVENTS~~for ORthe ~~CIRCUMSTANCES~~three ~~AFTER~~month ~~THE~~period ~~DATE~~ended August ~~HEREOF~~31, OR2012, TOare ~~REFLECT~~not ~~THE OCCURRENCE~~necessarily OFindicative ~~UNANTICIPATED~~of ~~EVENTS.~~the ~~READERS~~results ~~ARE~~to ~~CAUTIONED~~be ~~NOT~~expected ~~TO PLACE UNDUE~~for ~~RELIANCE~~any ONsubsequent ~~THESE~~quarters ~~FORWARD-LOOKING~~or ~~STATEMENTS.~~for ~~REFERENCES~~the INentire ~~THIS~~year ~~FORM~~ending ~~10-Q, UNLESS~~May ~~ANOTHER DATE IS STATED, ARE TO AUGUST~~ 31, ~~2011~~2013. ASThe ~~USED~~balance ~~HEREIN,~~sheet ~~THE "COMPANY,"~~at ~~“INCOME~~May ~~NOW~~31,” ~~"WE,"~~2012 has ~~"US,"~~been ~~"OUR"~~derived ~~AND~~from the ~~WORDS~~audited OFfinancial ~~SIMILAR~~statements ~~MEANING~~at ~~REFER~~that ~~TO ACM CORPORATION~~date.

~~Overview~~ Use of ~~the Company~~Estimates

WeThe ~~were~~preparation of financial statements ~~incorporated~~in conformity with accounting principles generally accepted in the ~~state~~United States of ~~Nevada~~America onrequires ~~April~~management ~~23,~~to ~~2010.~~make Weestimates and ~~had~~assumptions ~~been~~that ~~focused~~affect ~~on developing~~the reported amounts of assets and ~~marketing~~liabilities aat ~~web-based~~the ~~interactive~~date ~~fundraising program. Our~~of ~~head~~the ~~offices~~financial ~~are~~statements ~~currently~~and ~~located~~the reported ~~at 1736 Angel~~amounts ~~Falls~~of ~~Street,~~revenue ~~Las~~and ~~Vegas,~~expenses NVduring ~~89142~~the reporting period. ~~Our~~Actual ~~telephone~~results ~~number is~~could ~~1-209-694-4885~~differ from those estimates.

OnRecent ~~March 13,~~Accounting 2012 (subsequent to the end of the period covered by this report), we filed an amendment to our Articles of Incorporation (the “Amended Articles”) with the Secretary of the State of Nevada, pursuant to which we changed our name from Income Now Consulting to ACM Corporation. The Company’s new name was declared effective by FINRA, for OTC trading purposes, on March 30, 2012. The name change was accompanied by a new trading symbol for our common stock, “ACMA.”Pronouncements

WeManagement ~~are currently~~has ~~engaged~~considered inall ~~discussions with ACM Corporation, a Bahamas corporation~~recent ~~(“ACM~~accounting ~~Bahamas”),~~pronouncements ~~regarding~~issued asince ~~possible business combination involving~~ the ~~two companies.~~last Ataudit ~~this~~of ~~stage,~~our nofinancial ~~definitive terms have been agreed to, and neither party is currently bound to proceed with any transaction~~statements. ~~With~~The ~~the~~Company’s ~~permission~~management ~~of ACM Bahamas,~~believes wethat ~~have changed our name to facilitate~~ these ~~discussions.~~recent Ifpronouncements ~~the~~will ~~parties determine~~ not tohave ~~proceed with~~ a ~~business~~material ~~combination,~~effect weon ~~will~~the ~~change~~Company’s ~~our~~financial ~~name back to Income Now Consulting or adopt another name~~statements.

~~ACM Bahamas~~NOTE is2 a- ~~junior~~GOING mining enterprise with a focus on West Africa. ACM has one producing manganese mine in Burkina Faso, and one manganese mine in development in Mali. Manganese is essential to steel production, which is its primary use; it is also used in aluminum alloys and other industrial applications. ACM’s global headquarters is located in the United States in Boston, Massachusetts, with West African regional offices in Ouagadougou, Burkina Faso, and Bamako, Mali.CONCERN

~~Our~~The ~~Board of~~accompanying ~~Directors~~financial ~~also~~statements have ~~declared~~been anprepared ~~18.66-for-1~~in ~~forward~~conformity ~~stock~~with ~~split~~accounting onprinciples ~~the~~generally ~~Company’s common~~accepted ~~stock~~ in the ~~form~~United ~~of a dividend~~States, ~~with~~which acontemplate ~~record date~~ continuation of ~~March~~the 9,Company ~~2012,~~as a ~~payment~~ ~~date~~going ~~of March 22~~concern. However, ~~2012,~~the anCompany ~~ex-dividend~~has ~~date~~not ofgenerated ~~March~~revenues ~~23,~~since ~~2012,~~inception and ahas ~~due~~an accumulated ~~bill~~deficit ~~redeemable~~of ~~date~~$103,151 as of ~~March~~August 2731, 2012. The ~~stock~~Company ~~split~~currently ~~entitled~~has ~~each shareholder~~limited asliquidity ofand ~~the~~has ~~record~~not ~~date~~completed its efforts to ~~receive~~establish ~~17.66~~a ~~additional~~stabilized ~~shares~~source of ~~common stock~~revenues ~~for~~sufficient ~~each~~to ~~one~~cover ~~share~~operating ~~owned.~~costs ~~Additional~~over ~~shares~~an ~~issued~~extended asperiod ~~a result~~ of ~~the~~time. These ~~stock~~factors ~~split~~raise ~~were~~substantial ~~distributed~~doubt onabout the ~~payment~~Company’s ~~date~~ability to continue as a going concern.

7Management anticipates that the Company will be dependent, for the near future, on additional investment capital, primarily from its shareholders, to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

~~Unless otherwise indicated, all historical share and per share numbers relating to our common stock in this report have been adjusted to give effect to the stock split.~~6

~~PLAN OF~~Table ~~OPERATION~~of Contents

~~No definitive~~NOTE ~~terms~~3 ~~regarding~~– aRELATED ~~possible~~PARTY business combination between us and ACM have been agreed to, and neither party is currently bound to proceed with any transaction, and there can be no assurance that any such transaction will be consummated. The following discussion assumes no such transaction will occur.PAYABLES

WeOn ~~plan to~~March ~~establish~~27, ~~ourselves~~2012, as a ~~company~~related ~~that~~party ~~will~~deposited $5,562 ~~produce~~into ~~and~~the ~~distribute~~Company. ~~an interactive~~The ~~web~~liability is non-~~based~~interest ~~fundraising~~bearing ~~program~~and is due on demand. ~~Distribution~~An isadditional ~~planned~~$8,473 towas bereceived ~~made~~during July ~~via~~2012 ~~the~~which ~~internet~~accrues ~~directly~~interest toat ~~our~~12% ~~future~~per ~~clients,~~annum ~~non-profit~~and ~~organizations, schools~~is ~~and~~due ~~clubs~~on demand.

~~Our~~Various expenses of the Company, including ~~target~~general ~~market~~and administrative expenses and professional fees, have been paid for or made by a related party.

~~Our~~On January 25, 2012, the Company entered into ~~initial~~an ~~target~~extinguishment ~~market~~of isdebt agreement with Ruthy Navon (related-party). The agreement extinguished all ~~those~~debt ~~who~~as ~~fundraise,~~of ~~particularly~~January ~~non-profit organizations~~25, ~~schools~~2012, including ~~and~~interest ~~clubs~~payable, ~~firstly~~due into ~~the~~Ruthy ~~United~~Navon. ~~States,~~The ~~followed~~total ~~by Canada~~of ~~and~~debt ~~Europe~~extinguished was $48,365.

~~Our mission~~NOTE 4 – SUBSEQUENT EVENTS

ToIn ~~offer a~~accordance ~~three~~with ~~step~~ASC ~~service~~855 tothe ~~non-profit organizations, schools and clubs by offering~~Company’s ~~assistance~~management inreviewed ~~identifying~~all ~~their~~material ~~needs~~events ~~and~~through ~~target~~the ~~market,~~date ~~offering~~of ~~links~~this ~~and suggestions~~report ~~on what fundraising product to use,~~ and ~~finally~~there toare ~~offer~~no ~~an interactive~~additional ~~web-based~~material ~~database~~subsequent ~~management program designed~~ events to ~~track and link the customers of our clients~~report.

~~Our business objectives are~~7

●Table Toof further develop an interactive web-based program that will benefit non-profit organizations, schools and clubs, giving our clients the opportunity to maximize their fundraising efforts. ● To execute our web-based marketing campaign and to create interest in our services and product. ● To establish a brand name that will be associated with user-friendly interactive program and database management.Contents

~~During the~~ITEM ~~first~~2. ~~stages~~MANAGEMENT'S ofDISCUSSION ~~our~~AND growth, our officers and Directors will provide all of the labor required to execute our business plan at no charge, except we intend to hire a website programmer on a contract basis for two months at an estimated cost of $8,000 to finish and upgrade our website, and we also plan to outsource the final program development tasks at an estimated cost of $10,000, and finally contract administration and marketing support for three months at an estimated cost of $10,000 which costs we plan to pay out of our working capital and through funds raised through the sale of debt or equity securities and/or traditional bank funding.ANALYSIS

~~Estimated~~ALL STATEMENTS IN THIS DISCUSSION THAT ARE ~~Expenses~~NOT ~~for~~HISTORICAL ~~the~~ARE ~~Next~~FORWARD-LOOKING ~~Twelve~~STATEMENTS ~~Month~~WITHIN ~~Period~~THE MEANING OF SECTION 21E OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED. STATEMENTS PRECEDED BY, FOLLOWED BY OR THAT OTHERWISE INCLUDE THE WORDS "BELIEVES," "EXPECTS," "ANTICIPATES," "INTENDS," "PROJECTS," "ESTIMATES," "PLANS," "MAY INCREASE," "MAY FLUCTUATE," AND SIMILAR EXPRESSIONS OR FUTURE OR CONDITIONAL VERBS SUCH AS "SHOULD," "WOULD," "MAY" AND "COULD" ARE GENERALLY FORWARD-LOOKING IN NATURE AND NOT HISTORICAL FACTS. THESE FORWARD-LOOKING STATEMENTS WERE BASED ON VARIOUS FACTORS AND WERE DERIVED UTILIZING NUMEROUS IMPORTANT ASSUMPTIONS AND OTHER IMPORTANT FACTORS THAT COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROM THOSE IN THE FORWARD-LOOKING STATEMENTS. FORWARD-LOOKING STATEMENTS INCLUDE THE INFORMATION CONCERNING OUR FUTURE FINANCIAL PERFORMANCE, BUSINESS STRATEGY, PROJECTED PLANS AND OBJECTIVES. THESE FACTORS INCLUDE, AMONG OTHERS, THE FACTORS SET FORTH BELOW UNDER THE HEADING "RISK FACTORS." ALTHOUGH WE BELIEVE THAT THE EXPECTATIONS REFLECTED IN THE FORWARD-LOOKING STATEMENTS ARE REASONABLE, WE CANNOT GUARANTEE FUTURE RESULTS, LEVELS OF ACTIVITY, PERFORMANCE OR ACHIEVEMENTS. MOST OF THESE FACTORS ARE DIFFICULT TO PREDICT ACCURATELY AND ARE GENERALLY BEYOND OUR CONTROL. WE ARE UNDER NO OBLIGATION TO PUBLICLY UPDATE ANY OF THE FORWARD-LOOKING STATEMENTS TO REFLECT EVENTS OR CIRCUMSTANCES AFTER THE DATE HEREOF OR TO REFLECT THE OCCURRENCE OF UNANTICIPATED EVENTS. READERS ARE CAUTIONED NOT TO PLACE UNDUE RELIANCE ON THESE FORWARD-LOOKING STATEMENTS. REFERENCES IN THIS FORM 10-Q, UNLESS ANOTHER DATE IS STATED, ARE TO AUGUST 31, 2011. AS USED HEREIN, THE "COMPANY," “INCOME NOW,” "WE," "US," "OUR" AND WORDS OF SIMILAR MEANING REFER TO ACM CORPORATION.

~~The following~~Overview ~~provides an overview~~ of ~~our expenses to fund our plan of operation over~~ the ~~next twelve months:~~Company

Legal, Accounting and Transfer Agent Fees	$	30,000
Program Development	$	10,000
Website Development	$	8,000
Marketing and Advertising	$	6,000
Office Rent	$	1,000
Administration	$	10,000
Total	$	65,000

We were incorporated in the state of Nevada on April 23, 2010. We had been focused on developing and marketing a web-based interactive fundraising program. However, we have determined that we cannot continue with our business operations as outlined in our original business plan because of a lack of financial results and resources; therefore, although we may return to our intended business operations at a later date, we have redirected our focus towards identifying and pursuing options regarding the development of a new business plan and direction. We intend to explore various business opportunities that have the potential to generate positive revenue, profits and cash flow in order to financially accommodate the costs of being a publicly held company. However, we cannot assure you that there will be any other business opportunities available, or of the nature of any business opportunity that we may find, or of the financial resources required of any possible business opportunity.

8Our head offices are currently located at 1736 Angel Falls Street, Las Vegas, NV 89142. Our telephone number is 1-209-694-4885.

~~RESULTS~~On March 13, 2012 (subsequent to the end of OFthe ~~OPERATIONS~~period ~~FOR~~covered ~~THE~~by ~~THREE~~this ~~MONTHS~~report), ~~ENDED~~we ~~FEBRUARY~~filed 29an amendment to our Articles of Incorporation (the “Amended Articles”) with the Secretary of the State of Nevada, pursuant to which we changed our name from Income Now Consulting to ACM Corporation. The Company’s new name was declared effective by FINRA, for OTC trading purposes, on March 30, 2012. The name change was accompanied by a new trading symbol for our common stock, “ACMA.”

We had ~~no revenues~~been ~~for~~engaged ~~the~~in ~~three~~discussions ~~months~~with ~~ended~~ACM Corporation, ~~February~~a 29Bahamas corporation (“ACM Bahamas”), ~~2012~~regarding ~~and~~a ~~2011. The Company~~possible isbusiness ~~currently~~combination ininvolving the ~~development~~two ~~stage~~companies. However, ofsuch ~~its~~discussions ~~business~~have ~~development~~subsequently ~~and has~~terminated. ~~had~~We ~~only~~changed ~~limited~~our ~~operations~~name to ~~date~~facilitate these discussions. WeSince dothe parties have determined not ~~anticipate~~to ~~earning~~proceed ~~revenues until~~with a business combination, we ~~are~~may ~~able~~change our name back to ~~successfully~~Income ~~complete~~Now ~~and~~Consulting ~~market~~or ~~our~~adopt ~~interactive~~another ~~fundraising program~~name.

Our ~~total operating~~Board ~~expenses~~of Directors also declared an 18.66-for-1 forward ~~the~~stock ~~three~~split ~~months~~on ~~ended~~the ~~February~~Company’s ~~29,~~common ~~2012~~stock ~~were~~in ~~$19,028, and~~the ~~consisted~~form of ~~$255~~a individend, ~~general~~with ~~and~~a ~~administrative~~record ~~expenses~~date ~~and~~of ~~$18~~March 9,~~773~~ ~~in professional fees. Comparatively~~2012, ~~our~~a ~~total~~payment date ~~operating~~of ~~expenses~~March ~~for the~~22, ~~three~~2012, ~~months~~an ~~ended~~ex-dividend ~~February~~date ~~28,~~of ~~2011~~March ~~were~~23, $92012,~~680,~~ and ~~consisted~~a ofdue ~~$43~~bill ~~in general~~redeemable ~~and~~date ~~administrative~~of ~~expenses~~March ~~and $9~~27,~~637~~ ~~in professional fees~~2012. We ~~incurred~~The $0stock insplit entitled ~~accrued~~each ~~interest~~shareholder ~~expense~~as ~~during~~of the ~~three months~~record ~~ended~~date ~~February~~to ~~29,~~receive ~~2012~~17.66 ~~compared~~additional toshares ~~$-0-~~of ~~during~~common ~~2011.~~stock Wefor ~~therefore recorded~~each aone ~~net~~share ~~loss~~owned. ofAdditional shares ~~$19,028~~issued ~~for~~as a result of the ~~three~~stock ~~months~~split ~~ended~~were ~~February~~distributed ~~29,~~on ~~2012 compared~~the topayment ~~$9,680~~date.

~~RESULTS~~Unless otherwise indicated, all historical OFshare ~~OPERATIONS~~and ~~FOR~~per ~~THE~~share ~~NINE~~numbers ~~MONTHS~~relating ~~ENDED~~to ~~FEBRUARY~~our ~~29,~~common ~~2012~~stock in this report have been adjusted to give effect to the stock split.

We had no revenues for the nine months ended February 29, 2012 and 2011. The Company is currently in the development stage of its business development and has had only limited operations to date. We do not anticipate earning revenues until we are able to successfully complete and market our interactive fundraising program.8

~~Our~~Table ~~total operating expenses for the nine months ended February 29, 2012 were $30,171, and consisted~~ of $291 in general and administrative expenses and $29,880 in professional fees. Comparatively, our total operating expenses for the nine months ended February 28, 2011 were $42,354, and consisted of $6,013 in general and administrative expenses and $36,341 in professional fees. We incurred $704 in accrued interest expense during the nine months ended February 29, 2012 compared to $-0- during 2011. We therefore recorded a net loss of $30,875 for the nine months ended February 29, 2012 compared to $42,354. During 2010 we were completing the registration of our company with the SEC which caused a much higher professional fee expense. During 2011 our expenses related to maintaining our filings with the SEC.Contents

~~We anticipate~~RESULTS ~~our~~OF ~~operating~~OPERATIONS ~~expenses~~FOR ~~will~~THE ~~increase~~THREE asMONTHS weENDED ~~implement~~AUGUST ~~our business plan. The increase will be attributable to expenses to implement our business plan~~31, and the professional fees to be incurred in connection with the filing of periodic and current reports required to maintain our status as a reporting company under the Securities Exchange Act of 1934, as amended.2012

~~LIQUIDITY~~We had no revenues for the three months ended ~~AND~~August ~~CAPITAL~~31, ~~RESOURCES~~2012 and 2011. The Company is currently in the development stage of its business development and has had only limited operations to date. We do not anticipate earning revenues until we are able to successfully complete and market our interactive fundraising program.

~~During~~Our total operating expenses for the three months ended August 31, 2012 were $8,546, and consisted of $109 in general and administrative expenses and $8,437 in professional fees. Comparatively, our total operating expenses for the ~~nine~~three months ended August 31, 2011 were $7,608, and consisted of $18 in general and administrative expenses and $7,590 in professional fees. We incurred $219 in accrued interest expense during the three months ended February 29, 2012, wecompared ~~raised~~to $30176 during 2011. We therefore recorded a net loss of $8,~~670 from~~765 ~~loans~~for ~~from~~the ~~our~~three ~~officers~~months ~~and~~ended ~~Directors~~August 31, 2012 compared to $7,784.

~~At February~~LIQUIDITY ~~29,~~AND ~~2012,~~CAPITAL ~~we had total assets, consisting solely of cash of $0.~~RESOURCES

~~At February~~During 29the three months ended August 31, 2012, we ~~had~~raised ~~total~~$8,472 ~~liabilities~~from ofloans $0from Paradigm Capital Holdings, LLC.

At ~~February~~ 29August 31, 2012, we had ~~working~~total ~~capital~~assets, ~~deficit~~consisting solely of cash of $066.

WeAt ~~have no~~August ~~cash balance as of February 29~~31, 2012~~. As discussed above~~, we ~~estimate~~had ~~the~~total liabilities ~~need~~of ~~for approximately~~ $6514,~~000~~252 inconsisting ~~additional~~of ~~funding~~$219 ~~to support our operations over the next approximately 12 months. Although there can be no assurance at present, we hope to be~~ in ainterest ~~position~~payable ~~to generate revenues by September 2012 however, we will still need to raise additional funding to support our operations~~ and ~~pay the expenses described above~~$14,033 asin ~~discussed~~related ~~in greater~~party ~~detail~~notes ~~below~~payable. .

WeAt ~~had net~~August ~~cash used in operating activities of $~~31,~~051~~ ~~for the nine months ended February 29,~~ 2012, ~~which~~we ~~included~~had ~~$30,874~~working ~~of net loss and a $177~~capital deficit of ~~decrease in accounts payable. We received~~ $3014,~~760 of related party advances during the nine month period~~186.

9We have a cash balance of $66 as of August 31, 2012.

We ~~have never~~ had ~~any~~net ~~income~~cash ~~from~~used ~~operations.~~in Weoperating ~~will require additional funds to~~activities ~~implement~~of ~~our~~$8,548 ~~plans.~~for ~~These~~the ~~funds~~three ~~may~~months beended ~~raised~~August ~~through equity financing~~31, ~~debt financing~~2012, orwhich ~~other~~included ~~sources~~$8,766 ~~which may result in the dilution in the equity ownership~~ of ~~our~~a ~~shares.~~net Weloss ~~will~~partially ~~also~~offset ~~need~~by ~~more~~a ~~funds~~$217 ifincrease ~~the costs of the~~in ~~development~~interest ~~of our website are greater than we have budgeted~~payable. We ~~will~~received ~~also require~~$8,473 ~~additional~~of ~~financing to sustain our business operations if we are not successful~~ in ~~earning~~debt ~~revenues. We currently do not have any arrangements for further~~ financing ~~and~~during wethe ~~may~~three ~~not~~month ~~be able to obtain financing when required~~period. ~~Our future is dependent upon our ability to obtain financing.~~

~~Our continuation~~We ~~is dependent upon us raising additional capital. In this regard we~~ have ~~raised~~never ~~additional~~had ~~capital~~any ~~through~~income ~~the~~from ~~private placements noted above, but we will still require additional funds to continue our~~ operations ~~and plans~~.

~~The~~We have minimal operating costs and expenses ~~continuation~~at ofthe present time due to our limited business isactivities. ~~dependent~~We ~~upon~~may, ushowever, ~~obtaining~~be ~~further~~required ~~financing,~~to raise additional capital over the next ~~development~~twelve ofmonths to meet our ~~program~~current ~~and~~administrative ~~website~~expenses, aand ~~successful~~we ~~marketing~~may ~~and~~do ~~promotion~~so in connection with or in anticipation of possible acquisition ~~program~~transactions. ~~The~~ This financing may take the form of additional sales of our equity securities and/or loans from our directors. The issuance of additional equity securities by us could result in a significant dilution in the equity interests of our current stockholders. Obtaining commercial loans, assuming those loans would be available, will increase our liabilities and future cash commitments.

There are no assurances that we will be able to obtain further funds required for our continued operations. We will pursue various financing alternatives to meet our ~~immediate~~ immediate and long-term financial requirements. There can be no assurance that additional financing will be available to us when needed or, if available, that it can be obtained on commercially reasonable terms. If we are not able to obtain the additional financing on a timely basis, we will be unable to conduct our operations as planned, and we will not be able to meet our other obligations as as they become due. In such event, we will be forced to scale down or perhaps even cease our operations.

GOING CONCERN

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which contemplate ~~continuation~~ continuation of the Company as a going concern. However, the Company has not generated revenues since inception and has an accumulated deficit of $88103,~~966~~151 as of ~~February~~August 2931, 2012. The Company currently has limited liquidity and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

~~ITEM~~Table 3.of ~~QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK~~Contents

~~Pursuant~~Management anticipates that the Company will be dependent, for the near future, on additional investment capital, primarily from its shareholders, to ~~Item~~fund ~~305(e)~~operating ofexpenses. The ~~Regulation~~Company ~~S-K~~intends (§to ~~229~~position itself so that it may be able to raise additional funds through the capital markets.~~305(e))~~ In light of management’s efforts, wethere are ~~not~~no ~~required~~assurances tothat ~~provide~~ the ~~information~~Company ~~required~~will bybe successful in this ~~Item~~or asany itof isits aendeavors ~~“smaller~~or ~~reporting~~become financially ~~company,”~~viable and continue as ~~defined~~ bya ~~Rule~~going ~~229~~concern.~~10(f)(1).~~

ITEM 43. ~~CONTROLS~~QUANTITATIVE AND ~~PROCEDURES~~ QUALITATIVE DISCLOSURES ABOUT MARKET RISK

~~(a) Evaluation of~~Pursuant ~~disclosure~~to ~~controls~~Item ~~and procedures. Our Chief Executive Officer and Principal Financial Officer, after evaluating the effectiveness of our "disclosure controls and procedures"~~ 305(~~as defined in the Securities Exchange Act of 1934 Rules 13a-15(~~e) ~~and 15d-15(e)) as~~ of ~~the~~Regulation ~~end of the period covered by this Quarterly Report on Form 10~~S-QK (~~the "Evaluation Date"), has concluded that as of~~§ ~~the Evaluation Date, our disclosure controls and procedures were not effective due to a lack of segregation of duties and no audit committee~~229. ~~As resources become available to our Company~~305(e)), we ~~plan~~are tonot ~~begin~~required to ~~hire sufficient employees to maintain adequate internal controls to~~ provide ~~reasonable assurance~~the ~~that~~ information ~~we are~~ required toby ~~disclose~~this inItem ~~reports~~as ~~that~~it ~~we file or submit under the Exchange Act~~ is ~~recorded,~~a ~~processed,~~“smaller ~~summarized~~reporting ~~and reported within the time periods specified in the Securities and Exchange Commission rules and forms~~company, ~~and that such information is accumulated and communicated to~~” ~~our management, including our Chief Executive Officer and Chief Financial Officer,~~ as ~~appropriate,~~defined toby ~~allow~~Rule ~~timely decisions regarding required disclosure~~229. 10(f)(1).

~~(b) Changes in~~ITEM ~~internal control over financial reporting~~4. ~~There~~CONTROLS ~~were~~AND no changes in our internal control over financial reporting during our most recent fiscal quarter that materially affected, or were reasonably likely to materially affect, our internal control over financial reporting.PROCEDURES

(a) Evaluation of disclosure controls and procedures. Our Chief Executive Officer and Principal Financial Officer, after evaluating the effectiveness of our "disclosure controls and procedures" (as defined in the Securities Exchange Act of 1934 Rules 13a-15(e) and 15d-15(e)) as of the end of the period covered by this Quarterly Report on Form 10-Q (the "Evaluation Date"), has concluded that as of the Evaluation Date, our disclosure controls and procedures were not effective due to a lack of segregation of duties and no audit committee. As resources become available to our Company, we plan to begin to hire sufficient employees to maintain adequate internal controls to provide reasonable assurance that information we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

~~PART~~(b) Changes in IIinternal -control ~~OTHER~~over financial reporting. There were no changes in our internal control over financial reporting during our ~~INFORMATION~~most recent fiscal quarter that materially affected, or were reasonably likely to materially affect, our internal control over financial reporting.

~~ITEM 1. LEGAL PROCEEDINGS~~10

~~From~~Table ~~time to time, we may become party to litigation or other legal proceedings that we consider to be a part~~ of the ordinary course of our business. We are not currently involved in legal proceedings that could reasonably be expected to have a material adverse effect on our business, prospects, financial condition or results of operations. We may become involved in material legal proceedings in the future.Contents

~~ITEM~~PART ~~1A.~~II ~~RISK FACTORS~~- OTHER INFORMATION

~~Our securities~~ITEM ~~are highly speculative and should only be purchased by persons who can afford to lose their entire investment in us~~1. ~~You~~LEGAL should carefully consider the risk factors and other information described in our Annual Report on Form 10-K for the fiscal year ended May 31, 2011, as filed with the Commission (the “Form 10-K”), before deciding to become a holder of our common stock. If any of the risks set forth in our Form 10-K actually occur, our business and financial results could be negatively affected to a significant extent. There has not been any material changes in the risk factors set forth in our Form 10-K as of the date of this filing.PROCEEDINGS

~~ITEM~~From 2time to time, we may become party to litigation or other legal proceedings that we consider to be a part of the ordinary course of our business. ~~UNREGISTERED~~We ~~SALES~~are not currently involved in legal proceedings OFthat ~~EQUITY~~could ~~SECURITIES~~reasonably ~~AND~~be ~~USE~~expected OFto ~~PROCEEDS~~have a material adverse effect on our business, prospects, financial condition or results of operations. We may become involved in material legal proceedings in the future.

~~None~~ITEM 1A. RISK FACTORS

~~ITEM~~Because 3.we ~~DEFAULTS~~are ~~UPON~~a ~~SENIOR~~“smaller reporting company” as that ~~SECURITIES~~term is defined by the SEC, we are not required to present risk factors at this time.

~~None~~ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

~~ITEM 4~~None. ~~SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS~~

~~None~~ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

~~ITEM 5~~None. ~~OTHER INFORMATION~~

~~None~~ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

~~ITEM~~As previously 6.reported, Effective September 28, 2012, stockholders of the Company holding at least the requisite voting power, ~~EXHIBITS~~under Nevada law, of the issued and outstanding stock of the Company entitled to vote, acting by written consent without a meeting, appointed Kenneth Spiegeland as sole director of the Company, to serve until the next annual meeting of the stockholders of the Company, and until his successor is duly elected or appointed and qualified, or until his prior resignation or removal.

EXHIBIT NO.		DESCRIPTION OF EXHIBIT
3.1(1)		Articles of Incorporation
3.2(1)		Bylaws
10.1 (2)		Independent Contractor Agreement
31*		Certificate of the Chief Executive Officer and Principal Accounting Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32*		Certificate of the Chief Executive Officer and Principal Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

The number of votes cast in favor of the election of Mr. Spiegeland as a director of the Company was 74,640,000. No votes were cast against or withheld, nor were there any abstentions or broker non-votes. As of the date of the written consent of stockholders, there were 89,642,640 shares of the Company’s common stock, $0.0001 par value per share, issued and outstanding.

~~(1)~~ITEM ~~Filed as~~5. ~~exhibits~~OTHER ~~to the Company’s Registration Statement on Form S-1, filed with the Commission on July 6, 2010, and incorporated herein by reference.~~INFORMATION

~~(2) Filed as an exhibit to the Company’s Registration Statement on Form S-1/A, filed with the Commission on October 8, 2010, and incorporated herein by reference~~None.

*ITEM ~~Filed herewith~~6. EXHIBITS

EXHIBIT NO.	DESCRIPTION OF EXHIBIT

3.1(1)	Articles of Incorporation

3.2(1)	Bylaws

10.1 (2)	Independent Contractor Agreement

31*	Certificate of the Chief Executive Officer and Principal Accounting Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

32*	Certificate of the Chief Executive Officer and Principal Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

~~SIGNATURES~~(1) Filed as exhibits to the Company’s Registration Statement on Form S-1, filed with the Commission on July 6, 2010, and incorporated herein by reference.

~~In accordance~~(2) ~~with~~Filed ~~the~~as ~~requirements~~an ofexhibit to the ~~Exchange~~Company’s ~~Act,~~Registration ~~the~~Statement on ~~registrant~~Form ~~caused~~S-1/A, ~~this report~~filed towith bethe ~~signed~~Commission on ~~its~~October ~~behalf~~8, by2010, ~~the~~and ~~undersigned,~~incorporated ~~thereunto~~herein ~~duly authorized~~by reference.

	ACM CORPORATION
DATED: April 13, 2012	By:	/s/ Issam Abud
	Issam Abud
	President, Chief Executive Officer
	(Principal Executive Officer,
	Principal Accounting Officer and
	Principal Financial Officer),
	and Director

* Filed herewith.

1211

Table of Contents

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.

	ACM CORPORATION

DATED: October 10, 2012	By: /s/ Kenneth Spiegeland
	Kenneth Spiegeland
	President, Treasurer
	(Principal Executive Officer,
	Principal Accounting Officer and
	Principal Financial Officer)

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