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 March 31, 207
	For the quarterly period ended September 30, 2017
[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
	For the transition period from __________ to __________

333-212791
000-55856
Commission File Number
KELVIN MEDICAL, INC.
(Exact name of registrant as specified in its charter)
Nevada	81-2552488
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
10930 Skyranch Place Nevada City, CA	95959
(Address of principal executive offices)	(Zip Code)
(530) 388-8706
(Registrant’s telephone number, including area code)
(Registrant's telephone number, including area code)
(Former name, former address and former fiscal year, if changed since last report)

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 [ ]

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

Yes [X] No [ ]

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

Large accelerated filer [ ]	Accelerated filer [ ]
Non-accelerated filer [ ] (Do not check if a smaller reporting company)	Smaller reporting company [X]
	Emerging growth company [X]

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. [ ]

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

Yes [ ] No [ X ]

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes [ ] No [ ]

APPLICABLE ONLY TO CORPORATE ISSUERS

6364,~~000~~097,~~000~~500 common shares outstanding as of ~~May~~November 83, 2017 (Indicate the number of shares outstanding of each of the issuer’'s classes of common stock, as of the latest practicable date.)

KELVIN MEDICAL, INC.

		Page
	PART I – Financial Information
Item 1.	Financial Statements	4
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	5
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	8
Item 4.	Controls and Procedures	8
	PART II – Other Information
Item 1.	Legal Proceedings	9
Item 1A.	Risk Factors	9
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	9
Item 3.	Defaults Upon Senior Securities	9
Item 4.	Mine Safety Disclosures	9
Item 5.	Other Information	9
Item 6.	Exhibits	10
	Signatures	11

Table of Contents

		Page
	PART I – Financial Information
Item 1.	Financial Statements	3
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	4
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	6
Item 4.	Controls and Procedures	6

	PART II – Other Information
Item 1.	Legal Proceedings	7
Item 1A.	Risk Factors	7
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	7
Item 3.	Defaults Upon Senior Securities	7
Item 4.	Mine Safety Disclosures	7
Item 5.	Other Information	7
Item 6.	Exhibits	7
	Signatures	8

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions for Form 10-Q and Article 210 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. All such adjustments are of a normal recurring nature. Operating results for the ~~nine~~three months ended ~~March~~September 3130, 2017, are not necessarily indicative of the results that may be expected for the year ending June 30, ~~2017~~2018. For further information, refer to the financial statements and footnotes thereto included in our company’'s ~~Registration~~Annual Report on Form S10-~~1/A~~K as filed with the Securities and Exchange Commission on ~~December~~October 3013, ~~2016~~2017.

REPORTED IN UNITED STATES DOLLARS

	Page
Balance Sheets as of March 31, 2017 (Unaudited) and June 30, 2016	F-1
Balance Sheets as of September 30, 2017 (Unaudited) and June 30, 2017	F-1
Interim Unaudited Statements of Operations for the three and nine months ended March 31, 2017	F-2
Interim Unaudited Statements of Operations for the three months ended September 30, 2017 and 2016	F-2
Interim Unaudited Statement of Cash Flows for the nine months ended March 31, 2017	F-3
Interim Unaudited Statement of Cash Flows for the three months ended September 30, 2017 and 2016	F-3
Notes to Financial Statements (Unaudited)	F-4 to F-87

KELVIN MEDICAL, INC.

BALANCE SHEETS

	March 31, 2017			June 30,
	September 30,			June 30,
	(Unaudited)			2016
	2017			2017
	(Unaudited)
ASSETS
Current assets
Cash and cash equivalents	$	86,~~506~~375		$	117,~~076~~280
Other receivable		3,000			-3,000
Deferred offering costs		60,000			60,000
Total current assets		9,375			20,280
Total current assets		71,506			61,076
TOTAL ASSETS	$	9,375		$	20,280
TOTAL ASSETS	$	71,506		$	61,076
LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
LIABILITIES & STOCKHOLDERS’ EQUITY
Current liabilities
Accounts payable	$	39,~~379~~000		$	-4,500
Accounts payable, related parties		1621,~~833~~289			219,~~583~~039
Advances, related parties		45,~~890~~934			15,~~830~~309
Customer deposit		120			120
Liability for unissued shares		7,400			-
Total current liabilities		36,343			28,968
Total current liabilities		32,622			4,533
Total liabilities		36,343			28,968
Total liabilities		32,622			4,533
Commitments and Contingencies
Commitments and Contingencies					-
Stockholders' equity (deficit)
Stockholders’ equity
Common stock, $0.001 par value: shares authorized 100,000,000; 64,097,500 and shares issued and outstanding as September 30, 2017 and June 30, 2017		64,098			64,098
Common stock, $0.001 par value: shares authorized 100,000,000; 63,000,000 shares issued and outstanding		63,000			63,000
Additional paid in capital		77,852			77,852
Additional paid in capital		57,000			57,000
Retained deficit		(168,918	)		(150,638	)
Retained deficit		(81,116	)		(63,457	)
Total stockholders' equity (deficit)		(26,968	)		(8,688	)
Total stockholders’ equity		38,884			56,543
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	$	9,375		$	20,280
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY	$	71,506		$	61,076

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

F-1

KELVIN MEDICAL, INC.

STATEMENTS OF OPERATIONS

(~~Unaudited~~unaudited)

	Three Months Ended March 31, 2017				Nine Months Ended March 31, 2017
		Three Months ended September 30,
		2017				2016
Net sales		$	-			$	-
Cost of goods sold			-				-
Gross profit			-				-
Operating expenses:
Management fees			3,000				93,000
Patent license fees			1,750				51,~~250~~750
Professional fees			213,~~093~~500				~~2,093~~-
General and administrative expenses			~~1,286~~30				~~1,316~~30
Total operating expenses			818,~~129~~280				174,~~659~~780
Loss from operations			(818,~~129~~280	)			(174,~~659)~~780	)
Net (loss)		$	(8,129	)		$	(17,659)
(Loss) before taxes			(18,280	)			(4,780	)
Net (loss) per common shares (basic and diluted)		$	(0.00	)		$	(0.00)
Provision for income tax expense			-				-
Weighted average shares outstanding - Basic and diluted			63,049,611				63,016,296
Net (loss)		$	(18,280	)		$	(4,780	)
Net (loss) per common share (basic and diluted)		$	(0.00	)		$	(0.00	)
Weighted average shares outstanding - Basic and diluted			64,097,500				63,000,000

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

F-2

KELVIN MEDICAL, INC.

STATEMENT OF CASH FLOWS

(~~Unaudited~~unaudited)

	Nine Months Ended March 31, 2017
	Three Months ended September 30,
Cash Flows from Operating Activities
	2017			2016
Net loss	$	(17,659	)
Cash Flows from Operating Activities
Adjustments to reconcile net loss to net cash provided from operating activities:
Net loss	$	(18,280	)	$	(4,780	)
Changes in operating assets and liabilities:
Adjustments to reconcile net loss to net cash used in operating activities:
Other receivable		(3,000	)
Changes in operating assets and liabilities:
Liability for unissued shares		7,400
Accounts payable		4,500			(3,000	)
Subscriptions received		(7,400	)
Accounts payable, related parties		2,250			4,750
Accounts payable		3,379
Net cash used in operating activities		(11,530	)		(3,030	)
Accounts payable – related parties		14,250
Cash Flows from Investing Activities
Net cash provided by operating activities		(3,030	)
Net cash provided from (used by) investing activities		-			-
Cash Flows from Investing Activities		-
Cash Flows from Financing Activities
Net cash provided from (used by) investing activities		-
Advances, related parties		625			3,060
Cash Flows from Financing Activities		-
Net cash provided from (used by) financing activities		625			3,060
Advances – related parties		3,060
Increase (decrease) in cash and cash equivalents		(10,905	)		30
Net cash provided from (used by) financing activities		3,060
Cash and cash equivalents at beginning of period		17,280			1,076
Increase (decrease) in cash and cash equivalents		30
Cash and cash equivalents at end of period	$	6,375		$	1,106
Cash and cash equivalents at beginning of period		1,076
Supplemental Disclosures of Cash Flow Information:
Cash and cash equivalents at end of period	$	1,106
Cash paid (received) during year for:
Supplemental Disclosures of Cash Flow Information:
Interest	$	-		$	-
Cash paid (received) during year for:
Income taxes	$	-		$	-
Interest	$	-
Income taxes	$	-

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

F-3

KELVIN MEDICAL, INC.

NOTES TO UNAUDITED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2017

1.	BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Business Activity: Kelvin Medical, Inc. (the “"Company”") was incorporated in the State of Nevada on May 5, 2016. We are a recently organized company that ~~engages~~intends to engage in the sale of medical devices. The Company was founded to market the product called Therm-N-Ice. Therm-N-Ice is a device that applies hot or cold externally to the body part upon which it has been placed. The use of hot and cold applied externally to a body part is found in medical and even non-medical locations. The Company suggests a simple solution that will reduce the burden of these tasks and allow people to remain mobile rather than pausing life activities. Our headquarters are located at 10930 Skyranch Place, Nevada City, California 95959.

To date, our activities have been limited to formation and the development of a business plan. During Wethe ~~engaged~~year aended ~~legal~~June ~~consulting~~30, ~~firm~~2017 towe ~~assist~~concluded usa inregistration ~~registering~~statement ~~securities~~to ~~for~~offer ~~trading~~up byto ~~filing~~30,000,000 ashares ~~Form~~at ~~S-1~~$0.02 ~~with~~per ~~the U~~share.S. ~~Securities~~We ~~and~~have ~~Exchange~~successfully ~~Commission~~obtained ~~and by applying for~~ a listing on the OTC Pink Markets. ~~We have commenced raising capital~~ under the ~~Form~~symbol ~~S-1~~"KVMD", ~~offering~~but athave anot ~~price~~yet ofcommenced ~~$0.02~~trading ~~per~~of ~~share~~our ~~for~~shares. upOur tooffering ~~30,000,000~~was ~~shares~~completed orduring ~~$600,000~~the inyear ~~gross~~and ~~proceeds.~~we We are now exploring other sources of capital to fund our operations ~~until~~so ~~our~~that ~~offering~~we iscan ~~complete~~fully implement our business plan. In the current ~~start~~emerging upgrowth ~~stage~~phase, we anticipate ~~incurring~~we ~~operating~~will ~~losses~~continue asto weincur ~~implement~~operating ~~our business plan~~losses.

Financial Statement Presentation: The ~~unaudited~~ financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP").

Fiscal year end: The Company has selected June 30 as its fiscal year end.

Use of Estimates: The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported therein. Due to the inherent uncertainty involved in making estimates, actual results reported in future periods may be based upon amounts that differ from these estimates.

Cash Equivalents: The Company considers all highly liquid investments with maturities of 90 days or less from the date of purchase to be cash equivalents.

Revenue recognition and related allowances: Revenue from the sale of goods is recognized when the risks and rewards of ownership have been transferred to the customer, which is usually when title passes. Revenue is measured at the fair value of the consideration received, net of trade discounts and sales taxes.

Accounts Receivable and Allowance for Doubtful Accounts: Accounts receivable are stated at the amount that management expects to collect from outstanding balances. Bad debts and allowances are provided based on historical experience and management’'s evaluation of outstanding accounts receivable. Management evaluates past due or delinquency of accounts receivable based on the open invoices aged on due date basis. The allowance for doubtful accounts at ~~March~~September 3130, 2017 and June 30, ~~2016~~2017 is $Nil, respectively.

Inventories: Presently the Company has no inventory. We intend to maintain an inventory of Therm-N-Ice medical devices once our business plan is complete. Inventories will be measured at lower of cost and net realizable value after providing for obsolescence, if any. Cost of inventories includes cost of purchase, including manufacturing overheads and transportation to bring them to their location of distribution.

Warranty: Products will be shipped to customers and retail locations from our warehouse facility. All products will be covered by a limited one-year warranty for defects and non-performance. Upon commencement of sales we will provide a provision for any obligations which may arise under our warranty policy which will be tested against actual warranty returns on an annual basis. Our products will carry a manufacturer’'s warranty for parts and assembly that will address defects in production or parts which will be recoverable from the original manufacturers in those circumstances.

Advertising and Marketing Costs: Advertising and marketing costs are expensed as incurred and were $Nil during the nine months ended March 31, 2017.

F-4

KELVIN MEDICAL, INC.

NOTES TO UNAUDITED FINANCIAL STATEMENTS

1.FOR ~~BASIS~~THE OFTHREE ~~PRESENTATION~~MONTHS ~~AND~~ENDED ~~SUMMARY~~SEPTEMBER OF30, ~~SIGNIFICANT ACCOUNTING POLICIES (cont’d)~~2017

~~Income taxes: The Company has adopted ASC Topic 740, “Income Taxes”~~1. ~~ASC~~BASIS ~~Topic~~OF ~~740~~PRESENTATION ~~requires~~AND ~~the~~SUMMARY ~~use~~OF ofSIGNIFICANT ~~the~~ACCOUNTING ~~asset~~POLICIES and liability method of accounting for income taxes. Under the asset and liability method of ASC Topic 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.(cont'd)

~~Basic~~Advertising and ~~Diluted~~Marketing ~~Loss Per Share~~Costs: Advertising Inand ~~accordance~~marketing ~~with~~costs ~~ASC~~are ~~Topic~~expensed ~~280~~as –incurred ~~“Earnings~~and ~~Per~~were ~~Share”,~~$Nil ~~the~~during ~~basic loss per common share is computed by dividing net loss available to common stockholders by~~ the ~~weighted~~three ~~average~~months ~~number~~ended ofSeptember ~~common~~30, ~~shares~~2017 outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if2016, ~~the additional common shares were dilutive~~respectively.

Income taxes: The Company has adopted ASC Topic 740, "Income Taxes". ASC Topic 740 requires the use of the asset and liability method of accounting for income taxes. Under the asset and liability method of ASC Topic 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.

Basic and Diluted Loss Per Share: In accordance with ASC Topic 280 – "Earnings Per Share", the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.

New Accounting Pronouncements:

In ~~January~~August 2017, the FASB issued ASU ~~No.~~ 2017-0412, ~~Intangibles—Goodwill~~Derivatives and ~~Other~~Hedging (Topic ~~350~~815): ~~Simplifying~~Targeted ~~the~~Improvements ~~Test~~to Accounting for ~~Goodwill~~Hedging ~~Impairment,~~Activities or ("ASU 2017-0412"). ~~This~~ ~~guidance~~The ~~eliminates~~objective ~~Step~~of ~~2 from~~ the ~~goodwill~~ASU ~~impairment~~is ~~test.~~to ~~Instead,~~improve ~~under~~ the ~~amendments~~financial inreporting ~~ASU~~of ~~2017-04,~~hedging anrelationships ~~entity~~in ~~should~~order ~~perform~~to ~~its~~better ~~annual,~~portray ~~or interim, goodwill impairment test by comparing~~ the ~~fair~~economic ~~value~~results of ~~a reporting unit with its carrying amount. An entity should recognize~~ an ~~impairment charge for the amount by which the carrying amount exceeds the reporting unit’~~entity's ~~fair~~risk ~~value;~~management ~~however,~~activities ~~the~~in ~~loss~~its ~~recognized~~financial ~~should~~statements ~~not~~and ~~exceed~~to ~~the~~make ~~total~~certain ~~amount~~targeted ofimprovements ~~goodwill allocated~~ to ~~that~~simplify ~~reporting unit. Additionally, an entity should consider income tax effects from any tax deductible goodwill on~~ the ~~carrying~~application ~~amount~~ of ~~the~~hedge ~~reporting~~accounting ~~unit when measuring the goodwill impairment loss, if applicable~~guidance. ASU 2017-0412 is effective for ~~all~~ interim and annual reporting periods beginning after December 15, ~~2019.~~2018, ~~Early~~and early adoption is permitted. WeThe ~~are~~ Company is currently evaluating the impact ~~that~~of ~~this~~ASU ~~guidance~~2017-12 ~~will have~~ on ~~our~~the ~~consolidated~~Company's financial statements.

~~In January 2017, the FASB issued ASU No~~2. ~~2017-01, Business~~GOING Combinations (Topic 805): Clarifying the Definition of a Business, or ASU 2017-01. In an effort to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The amendments of ASU 2017-01 are effective for fiscal years beginning after December 15, 2017 and interim periods within those fiscal years. We do not expect the adoption of ASU 2017-01 to have a material impact on our consolidated financial statements.CONCERN

InThe ~~October~~Company ~~2016,~~has ~~the~~experienced ~~Financial~~net ~~Accounting~~losses ~~Standards~~to ~~Board~~date, ~~("FASB")~~and ~~issued~~it ~~Accounting~~has ~~Standards~~not ~~Update~~generated ~~("ASU")~~revenue Nofrom operations. ~~2016-16,~~The ~~Income~~Company ~~Taxes~~will -need ~~Intra-Entity~~additional ~~Transfers~~working ofcapital ~~Assets~~to ~~Other~~service ~~Than~~debt ~~Inventory~~and ~~(Topic~~for ~~740):~~ongoing ~~This~~operations, ~~update~~which ~~simplifies~~raises ~~the~~substantial ~~accounting~~doubt ~~for~~about ~~the~~its ~~income~~ability ~~tax~~to ~~consequences~~continue ofas ~~transfers~~a ofgoing ~~assets~~concern. ~~from~~Management ~~one~~of ~~unit~~the ofCompany has developed a ~~corporation~~strategy to ~~another~~meet ~~unit~~operational orshortfalls ~~subsidiary~~which bymay ~~eliminating~~include anequity ~~accounting~~funding, ~~exception~~short-term ~~that~~or ~~prevents~~long-term ~~the~~financing ~~recognition~~or ofdebt ~~current~~financing, ~~and~~to ~~deferred~~enable ~~income~~the ~~tax~~Company ~~consequences~~to reach ~~for~~profitable ~~such~~operations. ~~“intra-entity~~If ~~transfers” until~~ the ~~assets~~Company ~~have~~fails ~~been sold~~ to angenerate ~~outside~~positive ~~party.~~cash ~~The~~flow ~~amendment~~or ~~should~~obtain beadditional ~~applied~~financing, ~~using~~when arequired, ~~modified~~it ~~retrospective~~may ~~transition~~have ~~method~~to bymodify, ~~means~~delay, ofor aabandon ~~cumulative-effect~~some ~~adjustment~~or ~~directly~~all ~~to retained earnings as~~ of ~~the~~its ~~beginning~~business ofand ~~the~~expansion ~~period~~plans.

InThe ~~August~~financial ~~2016,~~statements ~~the~~do ~~FASB~~not ~~issued~~include ~~ASU~~any ~~2016-15, “Statement~~adjustments ofrelating ~~Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15). ASU 2016-15 will make eight targeted changes~~ to ~~how~~the ~~cash~~recoverability ~~receipts~~ and ~~cash~~classification ~~payments are presented and classified in the statement~~ of ~~cash~~recorded ~~flows.~~asset ~~ASU 2016-15 is effective for fiscal years beginning after December 15~~amounts, ~~2017.~~or ~~ASU~~amount ~~2016-15~~and ~~requires~~classification ~~adoption on a retrospective basis unless it is impracticable to apply, in which case the Company would be required to apply the amendments prospectively as~~ of ~~the~~liabilities ~~earliest~~that ~~date~~might ~~practicable.~~cause ~~The~~results ~~Company~~from ~~is currently evaluating the effect that adopting~~ this ~~new accounting guidance will have on its condensed consolidated cash flows and related disclosures~~uncertainty.

~~The~~3. ~~Company~~PATENT ~~has~~LICENSE evaluated all new accounting standards that are in effect and may impact its condensed consolidated financial statements and does not believe that there are any other new accounting standards that have been issued that might have a material impact on its financial position or results of operations.AGREEMENT

On May 10, 2016, the Company entered into a patent license agreement with Oasis Medical Solutions, a sole proprietorship controlled by our board of directors and organized in the State of California ("Licensor") under which the Licensor desires to grant and the Company desires to accept an exclusive license of the Patent for the building of, and use of, machines incorporating the Patent's technology under certain terms and conditions. Both of the parties agree that the ownership of the Patent and the goodwill relating thereto, and any associated improvements, whether developed by the Company, or both parties jointly, shall remain vested in Licensor both during the term of the agreement and thereafter, and the Company further agrees never to challenge, contest or question the validity of the Licensor's ownership of the Patent or any associated registrations therewith.

F-5

KELVIN MEDICAL, INC.

NOTES TO UNAUDITED FINANCIAL STATEMENTS

2.FOR ~~GOING~~THE ~~CONCERN~~THREE MONTHS ENDED SEPTEMBER 30, 2017

~~The Company has experienced net losses to date, and it has not generated revenue from operations~~3. WePATENT ~~will~~LICENSE ~~need~~AGREEMENT additional working capital to service debt and for ongoing operations, which raises substantial doubt about its ability to continue as a going concern. Management of the Company has developed a strategy to meet operational shortfalls which may include equity funding, short-term or long-term financing or debt financing, to enable the Company to reach profitable operations.(cont'd)

3. PATENT LICENSE AGREEMENT

On May 10, 2016 the Company entered into a patent license agreement with Oasis Medical Solutions, a sole proprietorship controlled by our board of directors and organized in the State of California (“Licensor”) under which the Licensor desires to grant and the Company desires to accept an exclusive license of the Patent for the building of, and use of, machines incorporating the Patent’s technology under certain terms and conditions. Both of the parties agree that the ownership of the Patent and the goodwill relating thereto, and any associated improvements, whether developed by the Company, or both parties jointly, shall remain vested in Licensor both during the term of the agreement and thereafter, and the Company further agrees never to challenge, contest or question the validity of the Licensor’s ownership of the Patent or any associated registrations therewith.

As consideration for the exclusive license granted, the Company shall pay to Licensor the following fees:

(a)	An ongoing maintenance fee of $500 per month plus an additional annual fee of $1,000;
(b)	Royalty fees of 6% per machine sold or leased under this license, payable within thirty (30) days of agreement reached with the customer/lessee. Payments can be grouped on a monthly occurring basis;

(c)	This license shall be considered null and void if production is not obtained within a 5-year period of the date stated above and the license, and all rights thereunder, will return to the Licensor.

The term of the license agreement shall be for 15 years, but will not extend beyond the full term of the patent. Within a year from the ending of the patent term, parties may negotiate an ongoing arrangement.

During the ~~nine~~three months ended ~~March~~September 3130, 2017, the Company ~~accrued~~incurred $51,~~250~~750 asin license fees (September 30, 2016 - $1,750).

4.	CONSULTING AGREEMENT

On June 1, 2016, the Company entered into a consulting agreement with a consultant who is in the business of assisting private companies in the process of going public and getting listed on the OTC Pink through the Form S-1 Registration. Under the terms of the consulting agreement, the Consultant shall provide certain services with respect to the Form S-1 Registration Statement, from commencement and preparation of the Form S-1 to receipt of Notice of Effectiveness, retention and payment of the required legal and accounting professionals, and thereafter to work with a market maker to provide a completed and accepted Form 15c2-11 with FINRA, DTC eligibility, a trading symbol and listing on OTC Pink. As compensation under the consulting agreement S-1 Services LLC, the consultant, received 3,000,000 shares of the Company’'s common stock at $0.02 per share for a value of $60,000.

The $60,000 in costs relating to such Registration Statement ~~will~~was beexpensed ~~charged~~during tothe ~~capital,~~fiscal ifyear ~~such~~ended ~~offering~~June is30, ~~successful.~~2017 Ifas the offering iswas not deemed successful. Further, ~~the~~a ~~costs~~balance ~~will~~of be$3,000 ~~charged~~is toincluded ~~expense. Presently the costs are reflected~~ on the balance ~~sheets~~sheet ~~of the Company~~ as ~~Deferred~~"Other ~~offering~~receivable", ~~costs~~in asrespect ~~the~~to ~~Company~~amounts ~~has~~advanced ~~received~~to aservice ~~notice~~providers ofby ~~effectiveness~~the ~~for~~Company ~~its~~which ~~registration~~are ~~statement~~required asto ofbe ~~January~~reimbursed ~~26,~~by ~~2017,~~the ~~and~~Consultant ~~has~~under ~~commenced~~this ~~fundraising efforts~~agreement.

5.	CUSTOMER DEPOSITS

As at September 30, 2017 and June 30, 2017 the Company has received a customer deposit of $120 in respect to the sale of three units of the Therm-N-Ice arm band. The deposit represents a one-third deposit for each of the three units ordered.

6.	COMMON STOCK

There were no shares issued during the three months ended September 30, 2017.

During the fiscal year ended June 30, 2017, the Company received proceeds totaling $21,950 from various parties subscribing for a total of 1,097,500 shares at $0.02 per share under our Form S-1 registration statement.

F-6

KELVIN MEDICAL, INC.

NOTES TO UNAUDITED FINANCIAL STATEMENTS

5.FOR ~~CUSTOMER~~THE ~~DEPOSITS~~THREE MONTHS ENDED SEPTEMBER 30, 2017

As at March 31, 2017 and June 30, 2016 the Company has received a customer deposit of $120 in respect to the sale of three units of the Therm-N-Ice arm band. The deposit represents a one-third deposit for each of the three units ordered.

6. COMMON STOCK

The Company has authorized 100,000,000 shares with par value of $0.001.

Effective May 15, 2016 the Company issued 30,000,000 shares of common stock as a signing bonus valued at $30,000 or $0.001 per share, to our President, Mr. William Mandel.

Effective May 15, 2016 the Company issued 30,000,000 shares of common stock as a signing bonus valued at $30,000 or $0.001 per share, to our Chairman, Dr. Margaret Austin.

Effective June 1, 2016 the Company issued 3,000,000 shares of common stock in respect to the S-1 Services agreement valued at $60,000 or $0.02 per share (ref: Note 4).

During the nine months ended March 31, 2017, the Company has received proceeds totaling $7,400 from various parties subscribing for a total of 370,000 shares at $0.02 per share under our Form S-1 registration statement. Proceeds collected totaling $7,400 have not yet been deposited to the bank and are recorded on the balance sheet as share subscriptions received under current assets. The associated liability for unissued shares is recorded in current liabilities.

7.	RELATED PARTY TRANSACTIONS

a.	Management services:

On May 15, 2016, the Company entered into a twelve-month agreement for management services with Mr. William Mandel, our President, Secretary, Treasurer and member of the Board of Directors. Under the terms of the agreement the Company issued 30,000,000 shares as a bonus to Mr. William Mandel valued at $30,000 or par value, and shall pay $1,000 monthly in cash consideration. There has been $93,000 (September 30, 2016- $3,000) accrued and recorded as Accounts Payable, Related party, in relation to services rendered for the ~~nine~~three months ended ~~March~~September 3130, 2017 by Mr. Mandel. A total of $17,000 (as of June 30, 2017 - $14,000) remains payable at September 30, 2017. The contract was extended for a further twelve month term during fiscal 2017.

Advances

	Oasis Medical Solutions		Kelvin Medical LLC		Total
Balance, June 30, 2016	$	1,374	$	456	$	1,830
Additions during the period	$	3,060		-	$	3,060
Balance, March 31, 2017	$	4,434	$	456	$	4,890

During the three months ended September 30, 2017 Oasis Medical Solutions, a sole proprietorship controlled by our board of directors, advanced a total of $625 (2016 - $3,060). As at September 30, 2017 a total of $5,934 remained due and payable (2017 - $5,309) to this related entity.

~~Oasis~~During fiscal 2017 an amount advanced in the prior fiscal year totaling $456 by Kelvin Medical ~~Solutions is~~LLC, a ~~sole~~company ~~proprietorship~~ controlled by our board of directors, was assigned to Mr. William Mandel directly for repayment when Kelvin Medical LLC was dissolved. This amount is included in Accounts payable – related party on our balance sheets.

Kelvin Medical LLC is a company controlled by our board of directors.

Advances received were used to provide working capital as required by the Company for ongoing operations.

~~F-7~~c. License fees

~~KELVIN~~The ~~MEDICAL~~Company accrues patent license fees in respect to a patent license agreement with Oasis Medical Solutions (ref: Note 3 above). As at September 30, ~~INC~~2017 and June 30, 2017 a total $3,833 and $4,583 remained payable under the terms of this agreement, respectively. A total of $1,750 was incurred as new charges in the period ended September 30, 2017 (2016 - $1,750) and the Company paid a total of $2,500 to reduce the outstanding account (2016 - $nil).

NOTES TO UNAUDITED FINANCIAL STATEMENTS

8.	INCOME TAXES

Deferred income taxes are determined using the liability method for the temporary differences between the financial reporting basis and income tax basis of the Company’'s assets and liabilities. Deferred income taxes are measured based on the tax rates expected to be in effect when the temporary differences are included in the Company’'s tax return. Deferred tax assets and liabilities are recognized based on anticipated future tax consequences attributable to differences between financial statement carrying amounts of assets and liabilities and their respective tax bases.

Operating loss carry-forwards generated during the period from May 5, 2016 (date of inception) through ~~March~~September 3130, 2017 of approximately $81168,~~116~~918, will begin to expire in 2036. The Company applies a statutory income tax rate of 34%.

The Company had deferred income tax assets as of ~~March~~September 3130, 2017 and June 30, ~~2016~~2017 as follows:

	March 31, 2017			June 30, 2016
	September 30, 2017			June 30, 2017
Loss carryforwards	$	2757,~~579~~432		$	2151,~~575~~217
Less – accrued management fees		(35,~~740~~780	)		(~~680~~4,760	)
Less - valuation allowance		(2351,~~839~~652	)		(2046,~~895~~457	)
Total net deferred tax assets	$	-		$	-

Tax years from inception to fiscal year ended June 30, ~~2016~~2017 are not yet filed and are open for examination by the ~~taxing~~taxation authorities. The Company has no tax positions at June 30, 2017 and 2016 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.The Company has filed for extensions in the applicable periods and is not expecting any penalties or interest charges with respect to their accumulated losses to date. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. The Company has no accruals for interest and penalties since inception.

9.	SUBSEQUENT EVENTS

The Company has evaluated subsequent events from the balance sheet date through the date that the financial statements were issued and determined that there are no additional subsequent events to disclose.

F-87

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

FORWARD-LOOKING STATEMENTS

This quarterly report contains forward-looking statements relating to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as "may", "should", "intends", "expects", "plans", "anticipates", "believes", "estimates", "predicts", "potential", or "continue" or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors which may cause our or our industry's actual results, levels of activity or performance to be materially different from any future results, levels of activity or performance expressed or implied by these forward-looking statements.

Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity or performance. You should not place undue reliance on these statements, which speak only as of the date that they were made. These cautionary statements should be considered with any written or oral forward-looking statements that we may issue in the future. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results, later events or circumstances or to reflect the occurrence of unanticipated events.

In this report unless otherwise specified, all dollar amounts are expressed in United States dollars and all references to “"common shares”" refer to the common shares of our capital stock.

The management’'s discussion and analysis of our financial condition and results of operations are based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP").

As used in this quarterly report, the terms "we", "us", "our", and "our company" means Kelvin Medical, Inc., unless otherwise indicated.

Corporate Information

The address of our principal executive office is 10930 Skyranch Place, Nevada City, CA 95959. Our telephone number is (530) 388-8706.

Kelvin Medical, Inc. (the “"Company”") was incorporated in the State of Nevada on May 5, 2016. We are a recently organized company that is engaged in the development, eventual production, and sale of a medical device. The Company was founded to develop the product called Therm-N-Ice. The Therm-N-Ice is a programmable device to be strapped on externally to a body part that can maintain a certain temperature, whether hot or cold. Hot and cold treatment options are commonplace and used routinely as a therapy in medical and non-medical locations. The Company's device looks to help reduce the tasks of applying hot and cold therapy and help people remain mobile rather than pausing life activities in order to obtain repetitive hot/cold therapy.

To date, our activities have been limited to formation and the development of a business plan. We have successfully obtained a listing on the OTC Pink Markets under the symbol "KVMD", but have not yet commenced trading of our shares. Our offering was completed during the year and we are now exploring other sources of capital to fund our operations so that we can fully implement our business plan. In the current emerging growth phase, we anticipate we will continue to incur operating losses.

Other than as set out herein, we have not been involved in any bankruptcy, receivership or similar proceedings, nor have we been a party to any material reclassification, merger, consolidation or purchase or sale of a significant amount of assets not in the ordinary course of our business.

Liquidity and Capital Resources

The following discussion of our financial condition and results of operations should be read in conjunction with our unaudited financial statements for the ~~nine~~three months ended ~~March~~September 3130, 2017 and audited financial statements for the year ended June 30, ~~2016~~2017, along with the accompanying notes.

Working Capital

	At March 31, 2017			At June 30, 2016
	At September 30, 2017			At June 30, 2017
Current Assets	$	719,~~506~~375		$	6120,~~076~~280
Current Liabilities	$	3236,~~622~~343		$	428,~~533~~968
Working Capital	$	38,884		$	56,543
Working Capital (Deficit)	$	(26,968	)	$	(8,688	)

Current assets include cash on hand of $86,~~506~~375 (June 30, ~~2016~~2017 – $117,~~076~~280), and other receivables of $3,000 (June 30, ~~2016~~2017 - $~~Nil)~~3, ~~and deferred offering costs of $60,~~000). Current liabilities include accounts payable ~~– related parties~~ of $168,~~833~~999 (June 30, ~~2016~~2017 - $24,~~583~~500), ~~advances~~accounts ~~from~~payable – related parties of $421,~~890~~290 (June 30, ~~2016~~ 2017 - $119,~~830~~039), ~~customer~~advances ~~deposits~~from related parties of $~~120~~5,934 ~~accounts~~(June ~~payable~~30, of2017 - $35,~~379~~309) and ~~liabilities~~customer ~~for~~deposits ~~unissued shares~~ of $~~7,400~~120. ~~Capitalized offering costs will be allocated to expense or paid in capital once the Company has completed fundraising under its Form S-1 Registration.~~

Cash Flows

	Nine Months Ended
	Three Months ended September 30,
	March 31, 2017
	2017			2016
Net cash provided by operating activities	$	30
Net cash (used) in operating activities	$	(11,530	)	$	(3,030	)
Net increase in cash during period		30
Net cash provided by financing activities	$	625		$	3,060
Cash Flows from Investing Activities		-
Net increase (decrease) in cash during period	$	(10,905	)	$	30
Net cash provided from (used by) investing activities		-
Cash Flows from Financing Activities		-
Advances – related parties		3,060
Net cash provided from (used by) financing activities		3,060

Cash flows from financing activities include $3,060 advanced by related parties to pay invoices in the normal course.

Results of Operations

The following disclosures set forth certain items from our unaudited interim statements of operations for the three ~~and nine~~ months ended ~~March~~September 3130, 2017 and 2016:

~~For~~We did not earn any income in the three months ended ~~March~~September 3130, 2017: and 2016. We continue to incur administrative costs related to the execution of our business plan. Professional fees including legal fees, audit and accounting and Edgar filing fees totaled $13,500 during the three months ended September 30, 2017 and $nil in the same period ended September 30, 2016. The substantive increase in expenditures period over period is due to the fact that in the prior comparative period the Company had only filed its initial offering documents on Form S-1, the costs for which were included in a flat fee expensed in a subsequent period. In addition, during the three months ended September 30, 2017 we incurred patent license fees of $1,750, and management fees of $3,000, which costs were unchanged from the costs incurred in the prior comparative three month period in 2016.

We did not earn any income in the three months ended March 31, 2017. We continue to incur administrative costs related to the execution of our business plan. Such administrative costs totaled $8,129 during the three months ended March 31, 2017. Such expenses include patent license fees of $1,750, and management fees of $3,000, in the three-month period. In addition, since our notice of effectiveness in respect to our Registration Statement on Form S-1 we have incurred additional fees including professional fees of $2,093 and general and administrative fees including Edgar and XBRL filing fees of $1,286.

For the nine months ended March 31, 2017:

We did not earn any income in the nine months ended March 31, 2017. We continue to incur administrative costs related to the execution of our business plan. Such administrative costs totaled $17,659 during the nine months ended March 31, 2017. Such expenses include patent license fees of $5,250, and management fees of $9,000, in the nine month period. In addition, since our notice of effectiveness in respect to our Registration Statement on Form S-1 we have incurred additional fees including professional fees of $2,093 and general and administrative fees including Edgar and XBRL filing fees of $1,316.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to stockholders.

Critical Accounting Policies and Estimates

The preparation of our financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. On an on-going basis, management evaluates its estimates and judgments which are based on historical experience and on various other factors that are believed to be reasonable under the circumstances. The results of their evaluation form the basis for making judgments about the carrying values of assets and liabilities. Actual results may differ from these estimates under different assumptions and circumstances. Our significant accounting policies are more fully discussed in the Notes to our unaudited Financial Statements, included herein (ref: Note 1).

Recent Accounting Pronouncements

In ~~January~~August 2017, the FASB issued ASU ~~No.~~ 2017-0412, ~~Intangibles—Goodwill~~Derivatives and ~~Other~~Hedging (Topic ~~350~~815): ~~Simplifying~~Targeted ~~the~~Improvements ~~Test~~to Accounting for ~~Goodwill~~Hedging ~~Impairment,~~Activities or ("ASU 2017-0412"). ~~This~~ ~~guidance~~The ~~eliminates~~objective ~~Step~~of ~~2 from~~ the ~~goodwill~~ASU ~~impairment~~is ~~test.~~to ~~Instead,~~improve ~~under~~ the ~~amendments~~financial inreporting ~~ASU~~of ~~2017-04,~~hedging anrelationships ~~entity~~in ~~should~~order ~~perform~~to ~~its~~better ~~annual,~~portray ~~or interim, goodwill impairment test by comparing~~ the ~~fair~~economic ~~value~~results of ~~a reporting unit with its carrying amount. An entity should recognize~~ an ~~impairment charge for the amount by which the carrying amount exceeds the reporting unit’~~entity's ~~fair~~risk ~~value;~~management ~~however,~~activities ~~the~~in ~~loss~~its ~~recognized~~financial ~~should~~statements ~~not~~and ~~exceed~~to ~~the~~make ~~total~~certain ~~amount~~targeted ofimprovements ~~goodwill allocated~~ to ~~that~~simplify ~~reporting unit. Additionally, an entity should consider income tax effects from any tax deductible goodwill on~~ the ~~carrying~~application ~~amount~~ of ~~the~~hedge ~~reporting~~accounting ~~unit when measuring the goodwill impairment loss, if applicable~~guidance. ASU 2017-0412 is effective for ~~all~~ interim and annual reporting periods beginning after December 15, ~~2019.~~2018, ~~Early~~and early adoption is permitted. ~~We are~~ ~~currently evaluating the impact that this guidance will have on our consolidated financial statements.~~

In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business, or ASU 2017-01. In an effort to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The amendments of ASU 2017-01 are effective for fiscal years beginning after December 15, 2017 and interim periods within those fiscal years. We do not expect the adoption of ASU 2017-01 to have a material impact on our consolidated financial statements.

In October 2016, the FASB issued ASC Update No. 2016-16, Income Taxes - Intra-Entity Transfers of Assets Other Than Inventory (Topic 740): This update simplifies the accounting for the income tax consequences of transfers of assets from one unit of a corporation to another unit or subsidiary by eliminating an accounting exception that prevents the recognition of current and deferred income tax consequences for such “intra-entity transfers” until the assets have been sold to an outside party. The amendment should be applied using a modified retrospective transition method by means of a cumulative-effect adjustment directly to retained earnings as of the beginning of the period in which the guidance is adopted. This standard is not expected to have a material impact on our financial position, results of operations or statement of cash flows upon adoption.

In August 2016, the FASB issued ASC Update No. 2016-15, Classification of Certain Cash Receipts and Cash Payments (Topic 230 -Statement of Cash Flows): The amendments provide guidance in the presentation and classification of certain cash receipts and cash payments in the statement of cash flows including debt prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate-owned life insurance policies, and distributions received from equity method investees. The amendments are effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years with early adoption permitted. This standard is not expected to have a material impact on our financial position, results of operations or statement of cash flows upon adoption.

The Company has reviewed all other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements will have a material impact on its financial condition or the results of its operations.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

A smaller reporting company is not required to provide the information required by this Item.

ITEM 4. CONTROLS AND PROCEDURES

Management’'s Report on Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms, and that such information is accumulated and communicated to our management, including our president and chief financial officer (our principal executive officer, principal financial officer and principal accounting officer) to allow for timely decisions regarding required disclosure.

As of the end of the quarter covered by this report, we carried out an evaluation, under the supervision and with the participation of our president and chief financial officer (our principal executive officer, principal financial officer and principal accounting officer), of the effectiveness of the design and operation of our disclosure controls and procedures. Based on the foregoing, our president and chief financial officer (our principal executive officer, principal financial officer and principal accounting officer) concluded that our disclosure controls and procedures were not effective as of the end of the period covered by this quarterly report. Our company is in the process of adopting specific internal control mechanisms with our board and officers’' collaboration to ensure effectiveness as we grow. We have engaged an outside consultant to assist in adopting new measures to improve upon our internal controls. Future controls, among other things, will include more checks and balances and communication strategies between the management and the board to ensure efficient and effective oversight over company activities as well as more stringent accounting policies to track and update our financial reporting.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during the quarterly period covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

We know of no material, existing or pending legal proceedings against us, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which any of our directors, officers or affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest averse to our company.

ITEM 1A. RISK FACTORS

A smaller reporting company is not required to provide the information required by this Item.

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

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

Not Applicable.

ITEM 5. OTHER INFORMATION

~~On January 26, 2017, the Company received a notice of effect from the Securities and Exchange Commission and has commenced fundraising under its Form S-1 Registration Statement~~None. ~~To date we have collected proceeds totaling $7,400 for a total of 370,000 shares, and expect to close these subscriptions prior to fiscal year ended June 30, 2017.~~

ITEM 6. EXHIBITS

Exhibit Number		Description
3.1*		Articles of Incorporation of Kelvin Medical Inc.
31.1*		Certification of the Principal Executive Officer and Principal Financial Officer required by Rule 13a-14(a) or Rule 15d-14(a) under the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
3.2*		Bylaws of Kelvin Medical Inc.
32.1*		Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350).
10.1*		May 10, 2016 Patent licensing agreement between the Company and Oasis Medical Solutions
101.INS*		XBRL INSTANCE DOCUMENT
10.2*		Management Agreement between the Company and William Mandel dated May 15, 2016
101.SCH*		XBRL TAXONOMY EXTENSION SCHEMA
10.3*		Agreement to act as Chairman of the Board between the Company and Margaret Austin dated May 15, 2016
101.CAL*		XBRL TAXONOMY EXTENSION CALCULATION LINKBASE
10.4*		June 1, 2016 Consulting Agreement with S-1 Services, LLC
101.DEF*		XBRL TAXONOMY EXTENSION DEFINITION LINKBASE
31.1**		Certification of the Principal Executive Officer and Principal Financial Officer required by Rule 13a-14(a) or Rule 15d-14(a) under the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. (1)
101.LAB*		XBRL TAXONOMY EXTENSION LABEL LINKBASE
32.1**		Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350). (1)
101.PRE*		XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE
101.INS**		XBRL INSTANCE DOCUMENT (1)
101.SCH**		XBRL TAXONOMY EXTENSION SCHEMA (1)
101.CAL**		XBRL TAXONOMY EXTENSION CALCULATION LINKBASE (1)
101.DEF**		XBRL TAXONOMY EXTENSION DEFINITION LINKBASE (1)
101.LAB**		XBRL TAXONOMY EXTENSION LABEL LINKBASE (1)
101.PRE**		XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE (1)

*~~Previously~~Filed ~~filed~~ herewith

**Filed herewith7

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

		Kelvin Medical Inc.
		Kelvin Medical, Inc.
Date:	~~May15~~November 6, 2017	By:	/s/ William Mandel
		Name:	William Mandel
		Title:	President, Chief Executive Officer, Chief Financial Officer, Secretary, Treasurer & Director

118

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