FORM 10-Q

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

(Mark One)

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

For the quarterly period ended ~~September~~March 3031, ~~2017~~2018

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

Commission file number: 000-29169

Chinawe.com Inc.

(Exact name of registrant as specified in its charter)

California		95-4627285
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

Room 1208, Block A

Fuk Keung Industrial Building

66-68 Tong Mei Road

Kowloon, Hong Kong

(Address of principal executive offices) (Zip Code)

(852) 23810818

(Registrant’s telephone number, including area code)

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

Yes ☒ No ☐

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

Yes ☐ No ☒

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

Large accelerated filer ☐ Accelerated filer ☐ ~~Non-accelerated filer ☐ Smaller reporting company ☒ (Do not check if a smaller reporting company)~~

Non-accelerated filer ☐ Smaller reporting company ☒

(Do not check if a smaller reporting company)

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

Yes ☒ No ☐

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practical date:

Class of Common Stock	~~Class~~Outstanding ofat ~~Common~~May ~~Stock~~9, 2018	~~Outstanding at November 13, 2017~~
Common Stock, $.001 par value	~~Common Stock~~43, ~~$.001 par value~~800,000	~~43,800,000~~

TABLE OF CONTENTS

	PAGE
PART I — FINANCIAL INFORMATION
ITEM 1. FINANCIAL STATEMENTS
Unaudited Condensed Statements of Comprehensive Loss for the Nine months ended September 30, 2017 and 2016		3
Unaudited Condensed Statements of Comprehensive Loss for the Three months ended March 31, 2018 and 2017		3
Unaudited Condensed Balance Sheets at September 30, 2017 and December 31, 2016		4
Unaudited Condensed Balance Sheets at March 31, 2018 and December 31, 2017		4
Unaudited Condensed Statements of Changes in Stockholders’ Deficit for the Nine months ended September 30, 2017 and 2016		5
Unaudited Condensed Statements of Changes in Stockholders’ Deficit for the Three months ended March 31, 2018 and 2017		5
Unaudited Condensed Statements of Cash Flows for the Nine months ended September 30, 2017 and 2016		6
Unaudited Condensed Statements of Cash Flows for the Three months ended March 31, 2018 and 2017		6
Notes to Unaudited Condensed Financial Statements		7
ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS		9
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK		10
ITEM 4. CONTROLS AND PROCEDURES		11
PART II — OTHER INFORMATION
ITEM 6. EXHIBITS		12
SIGNATURES		13
Exhibit 31.1
Exhibit 31.2
Exhibit 32.1
Exhibit 32.2

PART I — FINANCIAL INFORMATION

Item 1. Financial Statements.

CHINAWE.COM INC.

UNAUDITED CONDENSED STATEMENTS OF COMPREHENSIVE LOSS

	Nine months ended September 30,
				Three months ended March 31,
	2017			2016
	Note			2018			2017
	~~U.S.$~~			U.S.$			U.S.$
Administrative and general expenses		~~(33,115~~	)		(1514,~~779~~428	)		(5,414	)
LOSS BEFORE INCOME TAXES		~~(33,115~~	)		(1514,~~779~~428	)		(5,414	)
Income tax expense		~~(25,000~~	)		—			—
NET LOSS		~~(58,115~~	)		(1514,~~779~~428	)		(5,414	)
OTHER COMPREHENSIVE INCOME
Foreign currency translation		—			—			—
TOTAL COMPREHENSIVE LOSS		~~(58,115~~	)		(1514,~~779~~428	)		(5,414	)
Basic and diluted loss per share of common stock		~~(0.001~~	)		(0.~~000~~00	)		0.00
Weighted average number of shares of common stock outstanding		~~43,800,000~~			43,800,000			43,800,000

The unaudited condensed financial statements should be read in conjunction with the accompanying notes.

CHINAWE.COM INC.

UNAUDITED CONDENSED BALANCE SHEETS

			As of			As of
	Note		~~September~~March 3031, ~~2017~~2018			December 31, ~~2016~~2017
			U.S.$			U.S.$
ASSETS			—			—
Total current assets			—			—
Total assets			—	—		—	—
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Accrued expenses and other current liabilities				2028,~~707~~693			520,~~244~~631
Due to related parties		43		~~355~~395,~~519~~932			~~337~~389,~~867~~566
Income tax payables		5		25,000			—
Total current liabilities				424,625			410,197
Total current liabilities				401,226			343,111
Stockholders’ deficit:
Preferred stock, par value U.S.$0.001 per share, authorized 20,000,000 shares, none issued; common stock, par value U.S.$0.001 per share, authorized 100,000,000 shares, issued and outstanding 43,800,000 shares				43,800			43,800
Additional paid in capital				191,825			191,825
Accumulated losses				(~~636~~660,~~851~~250	)		(~~578~~645,~~736~~822	)
Accumulated other comprehensive loss				—			—
Total stockholders’ deficit				(~~401~~424,~~226~~625	)		(~~343~~410,~~111~~197	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT				—			—

The unaudited condensed financial statements should be read in conjunction with the accompanying notes.

CHINAWE.COM INC.

UNAUDITED CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS’ DEFICIT

	Number of shares		Amount		Additional paid-in capital		Accumulated losses			Total Stockholders’ Deficit
				U.S.$		U.S.$		U.S.$			U.S.$
Balance as of January 1, 2016		43,800,000		43,800		191,825		(553,100	)		(317,475	)
Net loss for the period		—		—		—		(15,779	)		(15,779	)
Balance as of September 30, 2016		43,800,000		43,800		191,825		(568,879	)		(333,254	)
Balance as of January 1, 2017		43,800,000		43,800		191,825		(578,736	)		(343,111	)
Net loss for the period		—		—		—		(585,~~115~~414	)		(585,~~115~~414	)
Balance as of September 30, 2017		43,800,000		43,800		191,825		(636,851	)		(401,226	)
Balance as of March 31, 2017		43,800,000		43,800		191,825		(584,150	)		(348,525	)
Balance as of January 1, 2018		43,800,000		43,800		191,825		(645,822	)		(410,197	)
Net loss for the period		—		—		—		(14,428	)		(14,428	)
Balance as of March 31, 2018		43,800,000		43,800		191,825		(660,250	)		(424,625	)

The unaudited condensed financial statements should be read in conjunction with the accompanying notes.

CHINAWE.COM INC.

UNAUDITED CONDENSED STATEMENTS OF CASH FLOWS

	Nine months ended September 30,
	Three months ended March 31,
	2017			2016
	2018			2017
	~~U.S.$~~	U.S.$		~~U.S.$~~	U.S.$
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss		(5814,~~115~~428	)		(155,~~779~~414	)
Adjustments to reconcile net loss to net cash used in operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Accrued expenses and other current liabilities		158,~~463~~062			~~255~~4,661
Increase in income tax payables		25,000			—
NET CASH USED IN OPERATING ACTIVITIES		(6,366	)		(753	)
NET CASH USED IN OPERATING ACTIVITIES		(17,652	)		(15,524	)
CASH FLOWS FROM FINANCING ACTIVITIES
Advance from related parties		176,~~652~~366			~~15,524~~753
NET CASH PROVIDED BY FINANCING ACTIVITIES		176,~~652~~366			~~15,524~~753
NET CHANGE IN CASH AND CASH EQUIVALENTS		—			—
Cash and cash equivalents, beginning of period		—			—
Effect of exchange rate changes		—			—
CASH AND CASH EQUIVALENTS, END OF PERIOD		—			—
SUPPLEMENTAL DISCLOSURE
Interest paid		—			—
Taxes paid		—			—

The unaudited condensed financial statements should be read in conjunction with the accompanying notes.

CHINAWE.COM INC.

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

Basis of Presentation

The accompanying unaudited condensed financial statements present the financial position of Chinawe.com Inc. (the “Company” or “Chinawe”) as of ~~September 30~~March 31, ~~2017~~2018 and December 31, ~~2016~~2017, and the results of operations for the Company for ~~the~~ ~~nine~~three months ended ~~September~~March 3031, ~~2017~~2018 and ~~2016~~2017.

The accompanying unaudited condensed financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 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 (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the ~~nine~~three months ended ~~September~~March 3031, ~~2017~~2018 are not necessarily indicative of the results that may be expected for the year ending December 31, ~~2017~~2018.

The balance sheet at December 31, 2017 ~~2016~~ has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. These unaudited condensed financial statements should be read in conjunction with the financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, ~~2016~~2017.

2. Organization

Chinawe was incorporated under the laws of the State of California. Chinawe’s principal business activity was providing professional management services relating to non-performing loans in the People’s Republic of China, as well as other consulting services. During the first quarter of 2009, the Company’s sole customer, Huizhou One Limited, issued a notice of termination to terminate the services contracts with effect from March 26 and March 27, 2009. Effective March 27, 2009, the Company became a non-operating company.

3. Going concern consideration

The Company’s unaudited condensed financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As of ~~September~~March 3031, ~~2017~~2018, the Company had negative working capital and stockholders’ deficit of U.S.$~~401~~424,~~226~~625 and U.S.$~~401~~424,~~226~~625, respectively, which raise substantial doubt about its ability to continue as a going concern.

The Company has relied on private financing by cash inflows from the principal stockholder ~~and a director~~ of the Company, who ~~have~~ has agreed not to demand repayment of amounts due to ~~them~~it as long as the Company has negative working capital. The ~~director~~principal stockholder has indicated ~~his~~ its intention to finance the Company for a reasonable period of time to enable the Company to continue as a going concern, assuming that in such a period of time the Company would not be able to raise additional capital to support its continuation. However, it is uncertain for how long or to what extent such a period of time would be “reasonable” and there can be no assurance that the financing from the ~~director~~principal stockholder will be continued. The accompanying unaudited condensed financial statements do not include or reflect any adjustments that might result from the outcome of these uncertainties.

4. Due to related parties

The balances with related parties are as follows:

	As of		As of
	As of March 31, 2018		As of December 31, 2017
	September 30, 2017		December 31, 2016
	(Unaudited)
	U.S.$		U.S.$
Advances from a director		355,519		337,867
Advances from principal stockholder		395,932		389,566

The amounts due are unsecured, non-interest bearing and repayable on demand.

5. Contingencies

~~The Company~~There is ~~currently~~a ~~suspended~~contingent inliability ~~the State~~ of ~~California due to failure to file income tax returns with the Franchise Tax Board~~approximately ~~for~~$330,000 ~~numerous years. The Company is also delinquent~~ in ~~filing~~respect ~~its~~of ~~U.S.~~penalties ~~Federal tax returns and information forms~~ for ~~numerous~~late ~~years. Although~~filing ~~for most~~ of ~~such~~Internal ~~years~~Revenue ~~the~~Service ~~Company~~(“IRS”) ~~incurred~~Forms ~~losses~~5471 and ~~would~~5472. ~~not~~As ~~owe~~of ~~taxes except for minimum fees to California~~March 31, ~~the failure~~2018 ~~to file could result in interest~~ and ~~penalties imposed upon~~ the ~~Company~~date ~~which~~of ~~would~~Form ~~have~~10-Q, ~~a material adverse effect upon~~ the Company’s ~~financial~~has ~~condition.~~not ~~The~~received ~~Company~~any ~~has~~correspondence ~~started~~from the ~~process~~IRS ~~of pursuing reinstatement~~ in ~~California~~respect ~~and preparing for filing the past due U.S. Federal tax returns and information forms. As~~ of ~~September~~such ~~30, 2017, management estimated the taxes, including~~ penalties ~~and interest, to be repaid to be approximately U~~.~~S.$25,000.~~

The ~~Company’s~~ recently filed income tax returns for all the lapsed years ~~ended December 31, 2016 and 2015~~ are subject to examination by the ~~Internal~~IRS ~~Revenue Service~~ and State tax authorities, generally for three years after they are filed.

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

The following discussion should be read in conjunction with the unaudited condensed financial statements and notes thereto appearing elsewhere in this Form 10-Q. The following discussion contains forward-looking statements. Our actual results may differ significantly from those projected in the forward-looking statements. Factors that might cause future results to differ materially from those projected in the forward-looking statements include, but are not limited to, those discussed elsewhere in this report.

Overview — Results of Operations

Effective March 27, 2009, the Company ceased providing professional management services relating to non-performing loans in the People’s Republic of China. The Company has terminated its employees and closed down its offices. The Company has not identified a specific ~~line~~ line of business or territory for any new business. There can be no assurance that the Company will be successful in identifying a a new line of business that it can enter into or that if such new line of business is identified, that the Company will have ~~adequate~~ adequate funding to commence operations of a new line of business. AThe ~~director~~principal stockholder of the Company has indicated ~~his~~ its intention to finance the Company for a reasonable period of time to enable the Company to continue as a going concern, assuming that in such a period of time the Company would not be able to raise additional capital to support its continuation. However, it is uncertain for how long or to what extent such a period of time would be “reasonable” and there can be no assurance that financing from the ~~director~~ principal stockholder will be continued.

	Nine months ended September 30,
	Three months ended March 31,
	2017			2016
	2018			2017
	U.S.$			U.S.$
Administrative and general expenses		(3314,~~115~~428	)		(155,~~779~~414	)
Loss before income taxes		(3314,~~115~~428	)		(155,~~779~~414	)
Income tax expense		~~(25,000~~—	)		—
Net loss		(5814,~~115~~428	)		(155,~~779~~414	)

~~NINE~~ THREE MONTHS ENDED ~~SEPTEMBER~~MARCH 3031, ~~2017~~2018 (UNAUDITED) COMPARED TO THE ~~NINE~~THREE MONTHS ENDED ~~SEPTEMBER~~MARCH 3031, ~~2016~~2017 (UNAUDITED)

LOSS FROM OPERATIONS

The Company’s operating expenses totaled U.S.$3314,~~115~~428 for the ~~nine~~three months ended ~~September~~March 3031, ~~2017~~2018, compared to U.S. $155,~~779~~414 for the ~~nine~~three months ended ~~September~~March 3031, ~~2016~~2017. The increase was due to an increase in professional fees to pursue reinstatement in California and payment of franchise tax and related interest and penalties of U.S.$5,000.

PROVISION FOR INCOME TAXES

~~Income~~ No income tax expense offor ~~U.S.$25,000 has been recorded during~~ the ~~nine~~three months ended ~~September~~March 3031, ~~2017~~2018 ~~according to management’s estimate of the taxes, including penalties~~ and ~~interest,~~2017 towas beincurred ~~repaid~~because inthe ~~order~~Company toreported ~~pursue~~a ~~reinstatement~~net ~~in California~~loss.

~~No income~~LIQUIDITY ~~tax~~AND ~~expense~~CAPITAL ~~for the nine months ended September 30, 2016 was incurred because the Company reported a net loss.~~RESOURCES

~~LIQUIDITY~~The Company’s unaudited condensed ~~AND~~financial ~~CAPITAL~~statements ~~RESOURCES~~have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As of March 31, 2018, the Company had negative working capital and stockholders’ deficit of U.S.$424,625 and U.S.$424,625, respectively.

The Company’s ~~unaudited~~has ~~condensed~~relied ~~financial~~on ~~statements~~private ~~have~~financing by ~~been~~advances ~~prepared~~from onthe aprincipal ~~going~~stockholder ~~concern~~of ~~basis~~the Company, ~~which~~who ~~contemplates~~has ~~the~~agreed ~~realization~~ not to demand repayment of ~~assets~~amounts ~~and~~due to it as long as the ~~settlement~~Company ofhas ~~liabilities~~negative ~~and~~working ~~commitments~~capital. inThe principal stockholder has indicated its intention to finance the ~~normal~~Company ~~course~~for a reasonable period of ~~business.~~time Asto ofenable ~~September~~the ~~30,~~Company ~~2017~~to continue as a going concern, assuming that in such a period of time the Company ~~had~~would ~~negative~~not ~~working~~be ~~capital~~able ~~and~~to ~~stockholders’~~raise ~~deficit~~additional ofcapital Uto support its continuation.~~S.$401~~ However,~~226~~ it is uncertain for how long or to what extent such a period of time would be “reasonable” and Uthere can be no assurance that the financing from the principal stockholder will be continued.~~S.$401,226,~~ ~~respectively~~The accompanying unaudited condensed financial statements do not include or reflect any adjustments that might result from the outcome of these uncertainties.

~~The Company~~CRITICAL ~~has~~ACCOUNTING ~~relied~~POLICIES onAND private financing by cash inflows from the principal stockholder and a director of the Company, who have agreed not to demand repayment of amounts due to them as long as the Company has negative working capital. A director has indicated his intention to finance the Company for a reasonable period of time to enable the Company to continue as a going concern, assuming that in such a period of time the Company would not be able to raise additional capital to support its continuation. However, it is uncertain for how long or to what extent such a period of time would be “reasonable” and there can be no assurance that the financing from the director will be continued. The accompanying unaudited condensed financial statements do not include or reflect any adjustments that might result from the outcome of these uncertainties.ESTIMATES

~~CRITICAL~~A company’s financial statements ~~ACCOUNTING~~reflect ~~POLICIES~~the selection and application of accounting policies which require management to make significant estimates and assumptions. Since the Company has no business, we believe there is no critical judgment area in the application of our accounting policies that currently affects our financial condition and results of operations except for the disclosure set forth above under “LIQUIDITY AND ~~ESTIMATES~~CAPITAL RESOURCES.”

~~A company’s~~Off-Balance ~~financial~~Sheet statements reflect the selection and application of accounting policies which require management to make significant estimates and assumptions. Since the Company has no business, we believe there is no critical judgment area in the application of our accounting policies that currently affects our financial condition and results of operations except for the disclosure set forth above under “LIQUIDITY AND CAPITAL RESOURCES.”Arrangements

~~Off~~The Company has no off-~~Balance~~balance sheet arrangements ~~Sheet~~that ~~Arrangements~~have or are reasonably likely to have a current or future effect on the Company’s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to the Company.

~~The Company~~Future has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company’s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to the Company.Operations

~~Future~~The Company is seeking investment opportunities ~~Operations~~that may provide revenues for the Company. However, the Company has not identified a specific line of business or territory for any such new business. There can be no assurance that the Company will be successful in identifying a new line of business that it can enter into or that if such new line of business is identified, that the receipt of revenues is probable.

~~The Company~~Item ~~is seeking investment opportunities that may provide revenues for the Company~~3. ~~However,~~Quantitative ~~the~~and ~~Company~~Qualitative ~~has~~Disclosures ~~not~~About ~~identified a~~Market ~~specific line of business or territory for any such new business~~Risk. There can be no assurance that the Company will be successful in identifying a new line of business that it can enter into or that if such new line of business is identified, that the receipt of revenues is probable.

~~Item 3~~We are not exposed to a material level of market risk due to changes in interest rates, since we have never registered or issued debt instruments. Our outstanding long ~~Quantitative~~term liabilities are mostly loans from the Company’s principal stockholder, which are unsecured and ~~Qualitative~~interest ~~Disclosures~~rate ~~About~~fixed ~~Market~~or interest-free. ~~Risk~~Currently we do not maintain a portfolio of interest-sensitive debt instruments or any fixed-income derivatives.

We are not exposed to a material level of market risk due to changes in interest rates, since we have never registered or issued debt instruments. Our outstanding long term liabilities are loans from a director or other related parties, which are unsecured and interest rate fixed or interest-free. Currently we do not maintain a portfolio of interest-sensitive debt instruments or any fixed-income derivatives.10

10Item 4. Controls and Procedures.

~~Item 4.~~(a) Evaluation of Disclosure Controls and Procedures.

As of the end of the period covered by this report, the Company conducted an evaluation, under the supervision and with the participation of its Chief Executive Officer and Chief Financial Officer, of its disclosure controls and procedures (aas defined in Rule 13a-15(e) ~~Evaluation~~and Rule 15d-15(e) of ~~Disclosure~~the ~~Controls~~Securities Exchange Act of 1934, as amended (“Exchange Act”)). Based upon this evaluation, the Chief Executive Officer and ~~Procedures~~Chief Financial Officer concluded that the Company’s disclosure controls and procedures are effective to ensure that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and which also are effective in ensuring that information required to be disclosed by the Company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the Company’s management, including the Company’s Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

~~As of~~The ~~the end of the period covered by this report, the~~ Company’s ~~conducted~~management anis ~~evaluation, under the supervision and with the participation~~responsible offor ~~its~~establishing ~~Chief Executive Officer~~ and ~~Chief~~maintaining ~~Financial~~adequate ~~Officer,~~internal ofcontrol ~~its~~over ~~disclosure~~financial ~~controls~~reporting ~~and~~for ~~procedures~~the (Company as defined in ~~Rule~~Rules 13a-15(ef) and ~~Rule~~ 15d-15(ef) ofunder the ~~Securities~~ Exchange Act ~~of 1934, as amended (“Exchange Act”))~~. ~~Based~~The ~~upon this evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the~~ Company’s ~~disclosure~~internal ~~controls~~control ~~and~~over ~~procedures are~~financial ~~effective~~reporting tois ~~ensure~~designed ~~that information required~~ to beprovide ~~disclosed~~reasonable assurance byregarding the ~~Company~~(i) effectiveness inand ~~the~~efficiency ~~reports~~of ~~that~~operations, ~~the~~(ii) reliability ~~Company~~of ~~files~~financial orreporting ~~submits under~~and the preparation ~~Exchange~~of ~~Act~~financial isstatements ~~recorded,~~for ~~processed,~~external ~~summarized~~purposes ~~and~~in ~~reported~~accordance ~~within~~with ~~the~~generally ~~time~~accepted ~~periods~~accounting ~~specified~~principles, ~~in the rules~~ and ~~forms~~(iii) compliance ofwith ~~the~~applicable ~~Securities~~laws and ~~Exchange~~regulations. ~~Commission~~The ~~and~~Company’s ~~which~~internal ~~also~~controls ~~are~~framework ~~effective~~is inbased ~~ensuring~~on ~~that~~the ~~information~~criteria ~~required~~set toforth ~~be disclosed by the Company~~ in the Internal ~~reports~~Control ~~that~~— itIntegrated ~~files~~Framework or(2013) ~~submits~~issued ~~under~~by the ~~Exchange~~Committee ~~Act~~of isSponsoring ~~accumulated~~Organizations ~~and~~of ~~communicated to~~ the ~~Company’s management,~~Treadway ~~including the Company’s Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding~~Commission ~~required disclosure~~(COSO).

~~The Company’s~~Because ~~management~~of isits ~~responsible~~inherent ~~for~~limitations, ~~establishing and maintaining adequate~~ internal control over financial reporting ~~for~~ ~~the~~may ~~Company~~not asprevent ~~defined~~or indetect ~~Rules 13a-15(f)~~misstatements. ~~and~~Also, ~~15d-15(f)~~projections ~~under~~of ~~the~~any ~~Exchange~~evaluation ~~Act.~~of ~~The Company’s internal control~~effectiveness ~~over~~to ~~financial~~future ~~reporting~~periods isare ~~designed~~subject to ~~provide reasonable assurance regarding~~ the ~~(i) effectiveness~~risk ~~and~~that ~~efficiency~~controls ofmay ~~operations, (ii) reliability~~become ofinadequate ~~financial~~because ~~reporting and the preparation~~ of ~~financial~~changes ~~statements for external purposes~~ in ~~accordance with generally accepted accounting principles~~conditions, ~~and~~or ~~(iii) compliance~~that ~~with applicable laws and regulations. The Company’s internal controls framework is based on~~ the ~~criteria set forth in the Internal Control — Integrated Framework (2013) issued~~degree ~~by the Committee~~ of ~~Sponsoring~~compliance ~~Organizations~~with of the ~~Treadway~~policies ~~Commission~~or ~~(COSO)~~procedures may deteriorate.

~~Because~~ Management’s assessment of ~~its~~the ~~inherent~~effectiveness of ~~limitations,~~the Company’s internal control over financial reporting ~~may~~is ~~not~~as ~~prevent~~of orthe ~~detect~~three ~~misstatements.~~months ~~Also,~~ended ~~projections of~~March ~~any~~31, ~~evaluation~~2018. ofWe ~~effectiveness~~believe tothat our ~~future~~internal ~~periods~~control ~~are~~over ~~subject~~financial toreporting ~~the~~is ~~risk~~effective. ~~that~~We ~~controls~~have ~~may~~not ~~become~~identified ~~inadequate~~any ~~because~~current ofmaterial ~~changes~~weaknesses considering inthe ~~conditions,~~nature orand ~~that~~extent ~~the~~of ~~degree~~our ofcurrent ~~compliance~~operations ~~with~~and ~~the~~any ~~policies~~risks or ~~procedures~~errors ~~may~~in ~~deteriorate~~financial reporting under current operations.

~~Management’s assessment~~(b) Changes of the effectiveness of the Company’s internal control over financial reporting is as of the nine months ended September 30, 2017. We believe that our internal control over financial reporting is effective. We have not identified any current material weaknesses considering the nature and extent of our current operations and any risks or errors in ~~financial~~Internal ~~reporting~~Controls ~~under current operations.~~

~~(b)~~There ~~Changes~~were no changes in ~~Internal~~the ~~Controls~~Company’s internal control over financial reporting for the three months ended March 31, 2018 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

There were no changes in the Company’s internal control over financial reporting for the nine months ended September 30, 2017 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.11

11PART II — OTHER INFORMATION

~~PART II~~Item —6. ~~OTHER INFORMATION~~Exhibits.

Item 6. Exhibits.

31.1	Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer

31.2	Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer

32.1	Section 1350 Certification of Chief Executive Officer

32.2	Section 1350 Certification of Chief Financial Officer

	31.1		Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer
	31.2		Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer
	32.1		Section 1350 Certification of Chief Executive Officer
	32.2		Section 1350 Certification of Chief Financial Officer

12SIGNATURES

~~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.

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.

Date: May 9, 2018	CHINAWE.COM INC.
	(Registrant)

	By:	/s/ Man Keung Wai
		Man Keung Wai
		Chief Executive Officer
		(Principal Executive Officer)

	By:	/s/ Man Keung Wai
		Man Keung Wai
		Chief Financial Officer
		(Principal Financial Officer)

Date: November 14, 2017	CHINAWE.COM INC.
	(Registrant)
	By:	/s/ Man Keung Wai
		Man Keung Wai
		Chief Executive Officer
		(Principal Executive Officer)
	By:	/s/ Man Keung Wai
		Man Keung Wai
		Chief Financial Officer
		(Principal Financial Officer)

13EXHIBIT INDEX

EXHIBIT INDEX

Exhibit No.		Description
31.1		Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer

31.2		Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer

32.1		Section 1350 Certification of Chief Executive Officer

32.2		Section 1350 Certification of Chief Financial Officer

Exhibit No.		Description
31.1		Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer
31.2		Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer
32.1		Section 1350 Certification of Chief Executive Officer
32.2		Section 1350 Certification of Chief Financial Officer

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