UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

| X | QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED ~~December~~March 31, ~~2014~~2015

\| \|	TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM _______ TO ________.

COMMISSION FILE NUMBER: 333-198885

PANTOP CORPORATION

(Exact Name of Registrant as Specified in its Charter)

Nevada	3679	38-3939853
(State or other jurisdiction of incorporation or organization)	(Primary Standard Industrial Classification Code Number)	(I.R.S. Employer Identification Number)

Suite 3906, Far East Finance Centre, 16 Harcourt Road, Admiralty, Hong Kong
(address of principal executive offices)

Registrant's telephone number, including area code:	+852 5325 5932

Registrant's fax number, including area code:	+852 2149 7094

Registrant’s email address:	info@pantopcorp.com

Copies of all communications to:
Grenfell Capital Limited Suite 705, Siu On Centre, 188 Lockhart Road, Wanchai, Hong Kong (Name and address of agent for service of process)

Telephone:	+852 8120 7213
Fax:	+1 323 843 1095
Email:	corp@grenfellcapital.com

Approximate date of commencement of proposed sale to the public:	As soon as practicable after the effective date of this Registration Statement.

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, 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 \| \|		Accelerated filer \| \|
Non-accelerated filer \| \| (Do not check if a smaller reporting company)		Smaller reporting company \| X \|

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes | X | No | _|

State the number of shares outstanding of each of the issuer's classes of common equity, for the period covered by this report and as at the latest practicable date:

At ~~February~~May 1819, 2015, we had outstanding 17,000,000 shares of common stock.

PANTOP CORPORATION

Table of Contents

PART I

FINANCIAL INFORMATION

Page

Item 1. Financial Statements Unaudited Condensed Balance Sheets 1 Unaudited Condensed Statements of Operations 2 Unaudited Condensed Statements of Cash Flows 3 Notes to Financial Statements 4-7 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 7 Item 3. Quantitative and Qualitative Disclosures About Market Risk 7 Item 4. Controls and Procedures 7 PART II OTHER INFORMATION Item 1. Legal Proceedings 8 Item 1A. Risk Factors 8 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 8 Item 3. Defaults upon Senior Securities 8 Item 4. (Removed and Reserved) 8 Item 5. Other Information 8 Item 6. Exhibits 8 Signatures 9


Item 1. Financial Statements

Condensed Balance Sheets	1

Condensed Statements of Operations	2

Condensed Statements of Cash Flows	3

Notes to Consolidated Financial Statements	4-5

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	6

Item 3. Quantitative and Qualitative Disclosures About Market Risk	9

Item 4. Controls and Procedures	9


PART II
OTHER INFORMATION

Item 1. Legal Proceedings	10

Item 1A. Risk Factors	10

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	10

Item 3. Defaults upon Senior Securities	10

Item 4. (Removed and Reserved)	10

Item 5. Other Information	10

Item 6. Exhibits	10

Signatures	11

PART I

FINANCIAL INFORMATION

Item 1. Financial Statements

PANTOP CORPORATION (A DEVELOPMENT STAGE COMPANY) CONDENSED BALANCE SHEETS AS AT ~~DECEMBER~~MARCH 31, ~~2014~~2015

	December 31,	June 30,
	March 31,	June 30,
	2014	2014
	2015	2014
	$	$
ASSETS	(Unaudited)	(Audited)
Current assets:
Cash and cash equivalents	3,901	3,901
Deposit	2,500	2,500
Prepayments	565	1,165
Due from related company	95,493	-
Total current assets	6,966	7,566
Prepayments	265	1,165
Total current assets	102,159	7,566
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Due to shareholder and related parties	2,~~085~~212	559
Accrued liabilities and other payables	74,~~025~~261	4,500
Total current liabilities	96,~~110~~473	5,059
Stockholders' equity:
Common stock, $0.001 par value, 75,000,000 shares authorized; 12,000,000 shares issued and outstanding	12,000	12,000
Common stock, $0.001 par value, 75,000,000 shares authorized; 17,000,000 shares (2014: 12,000,000) issued and outstanding	17,000	12,000
Deficit accumulated during the development stage	(14,144)	(9,493)
Additional paid-in capital	95,000	-
Total stockholders' equity	(2,144)	2,507
Deficit accumulated during the development stage	(16,314)	(9,493)
Total liabilities and stockholders' equity	6,966	7,566
Total stockholders' equity	95,686	2,507
Total liabilities and stockholders' equity	102,159	7,566

Refer to accompanying notes to the unaudited condensed financial statements.

PANTOP CORPORATION (A DEVELOPMENT STAGE COMPANY) CONDENSED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME FOR THE THREE MONTHS AND ~~SIX~~NINE MONTHS ENDED ~~DECEMBER~~MARCH 31, ~~2014~~2015 AND ~~FOR THE PERIOD~~ FROM MAY 6, 2014 (INCEPTION) TO ~~DECEMBER~~MARCH 31, ~~2014~~2015 (UNAUDITED)

	For the Three Months Ended December 31,	For the Six Months Ended December 31,	For the Period from May 6, 2014 (Inception) to December 31,
	For the Three Months Ended March 31,	For the Nine Months Ended March 31,	For the Period from May 6, 2014 (Inception) to March 31,
	2014	2014	2014
	2015	2015	2015
	$	$	$
Net revenues	-1,075	-1,075	-1,075
Cost of revenues	-986	-986	-986
Gross profit	-89	-89	-89
General and administrative expenses	(2,~~341~~259)	(46,~~651~~910)	(1416,~~144~~403)
Loss from operations	(2,341)	(4,651)	(14,144)
Net loss	(2,170)	(6,821)	(16,314)
Net loss	(2,341)	(4,651)	(14,144)
Net loss per share - basic and diluted	0.00	0.00	0.00
Weighted average shares outstanding – basic and diluted	1216,~~000~~166,~~000~~667	1213,~~000~~368,~~000~~613	1213,~~000~~136,~~000~~363

Refer to accompanying notes to the unaudited condensed financial statements.

PANTOP CORPORATION (A DEVELOPMENT STAGE COMPANY) CONDENSED STATEMENTS OF CASH FLOWS FOR THE ~~SIX~~NINE MONTHS ENDED ~~DECEMBER~~MARCH 31, ~~2014~~2015 AND FOR THE PERIOD FROM MAY 6, 2014 (INCEPTION) TO ~~DECEMBER~~MARCH 31, ~~2014~~2015 (UNAUDITED)

	For the Six Months Ended December 31,	For the Period from May 6, 2014 (Inception) to December 31,
	Nine Months Ended March 31,	Period from May 6, 2014 (Inception) to March 31,
	2014	2014
	2015	2015
	$	$
Cash Flows from Operating Activities:
Net loss	(46,~~651~~821)	(1416,~~144~~314)
Adjustments to reconcile net loss to net cash used in operating activities:
Changes in operating assets and liabilities:
Prepayments	~~600~~900	(~~565~~265)
Deposit	-	(2,500)
Amounts due to shareholders and related parties	1(93,~~526~~840)	3(93,~~110~~281)
Accrued liabilities and other payables	~~2,525~~(239)	64,~~000~~261
Net cash used in operating activities	-(100,000)	(8108,099)
Cash Flows from Financing Activities:
Proceeds from Sale of Common Stock	-100,000	12112,000
Net cash provided by financing activities	-100,000	12112,000
Net change in cash and cash equivalent	-	3,901
Cash - beginning of period	3,901	-
Cash - end of period	3,901	3,901
Supplemental Disclosures of Cash Flow Information:
Interest paid	-	-
Income taxes paid	-	-

See accompanying notes to the unaudited condensed financial statements.

PANTOP CORPORATION

(aA Development Stage Company)

Notes to Condensed Financial Statements

(Unaudited)

Note 1 - Nature of Operation

Pantop Corporation (the "Company") is a Nevada corporation, incorporated on May 6, 2014. The Company is currently a development stage company, as defined by Accounting Standards Codification ("ASC") 915 "Development Stage Entities." The Company's office is located in Hong Kong and its principal business is the provision of hermetic sealed packaging products and services.

~~The~~Pantop ~~Company~~ is ~~now~~a ~~focusing~~company onengaged ~~raising~~in ~~funds,~~designing ~~development~~hermetic ofsealed ~~its~~microelectronic ~~website,~~packages. ~~product~~It ~~sourcing,~~is ~~marketing,~~currently ~~looking~~working ~~for~~to ~~downstream~~develop ~~factories to~~the ~~manufacture~~market ~~our~~and revenue ~~designs~~base, and ~~trading~~search offor ~~hermetic~~qualified ~~sealed~~strategic ~~microelectronic~~manufacturers ~~packaging~~in ~~products~~Asia.

Note 2 - Going Concern

The accompanying unaudited condensed financial statements have been prepared on a going concern basis, which contemplates the realization of of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred a net loss of $46,~~651 for~~821 for the ~~six~~nine months ended ~~December~~March 31, ~~2014~~2015 and has incurred cumulative losses since inception of $1416,~~144~~314. The Company has a stockholders’ ~~deficit~~equity of $295,~~144~~686 at ~~December~~March 31, ~~2014~~2015. ~~Subsequent~~During to the ~~balance~~period ~~sheet~~in ~~date, on~~ January ~~13,~~ 2015, the Company had sold 5,000,000 shares at USa price of $0.02 per share toand ~~raise~~raised a total of US$100,000 ~~for working capital and to build revenue base for the Company . As at the date of the report~~, ~~the~~which ~~Company~~has isbrought ~~still~~us ~~trying~~significate toworking ~~build~~capital ~~the operations~~ for ~~sustainable~~sourcing ~~growth~~ and ~~revenue~~marketing operations to pay for our costs and overhead. Accordingly, until we have earned profits to cover our overhead, these conditions raise substantial doubt about the ability of the Company to continue as a going concern.products

As at the date of the report, the Company is trying to build the operations for sustainable growth and revenue operations to pay for our costs and overhead. Accordingly, until we have earned profits to cover our overhead, these conditions raise substantial doubt about the ability of the Company to continue as a going concern.

The ability of the Company to continue as a going concern is dependent upon its abilities to generate revenues, to continue to raise investment capital, and develop and implement its business plan. No assurance can be given that the Company will be successful in these efforts. The unaudited financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Management believes that actions presently being taken to obtain additional funding and implement its strategic plans provide the opportunity for the Company to continue as a going concern. No assurance can be given that the Company will be successful in these efforts.

Note 3 –- Basis of Presentations

The accompanying unaudited condensed financial statements of Pantop Corporation (the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States ("US GAAP") and the rules of the Securities and Exchange Commission, and should be read in conjunction with Pantop's 2014 audited financial statements and notes thereto filed with the SEC in a Form S-1 Amendment on December 2, 2014. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the result of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. The Company's fiscal year end is June 30.

Note 4 - Summary of Significant Accounting Policies

Development Stage Company

The accompanying condensed financial statements have been prepared in accordance with generally accepted accounting principles related to development stage companies. A development-stage company is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenues there from.

Use of Estimates

The preparation of condensed financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and 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. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Interim Financial Statements

These interim unaudited condensed financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company's financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. As of ~~December~~March 31, ~~2014~~2015, there were cash and cash equivalents $3,901.

Basic and Diluted Net Loss per Share

The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share ("EPS") on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. As at ~~December~~March 31, ~~2014~~2015, the Company ~~had~~ had no potentially dilutive shares.

Income Taxes

Deferred tax assets and liabilities are recognized for the future tax consequence attributable to 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 be applied to taxable income in the years in which those temporary differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statement of operations in the period that includes the enactment date. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain.

The Company is a development-stage company as defined by Statement of Financial Accounting Standards No.7, Accounting and Reporting by Development Stage Enterprises ("SFAS 7 ASC 915"). The Company is considered a development-stage entity because it is devoting substantially all of its efforts to raising capital and establishing its business and principal operations, and no sales have been derived to date from its principal operations.

The Company follows FASB ASC 740 which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under FASB ASC 740, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. FASB ASC 740 also provides guidance on recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. At June 30, 2014, the Company did not have a liability for unrecognized tax benefits. There was no current or deferred income tax expense or benefits for the period ending ~~December~~March 31, ~~2014~~2015.

Foreign Currency Translation

The Company's functional and reporting currency is the United States dollar. Monetary assets and liabilities denominated in foreign currencies are translated in accordance with ASC 830 "Foreign Currency Translation" using the exchange rate prevailing at the balance sheet date. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. Foreign currency transactions are primarily undertaken in Hong Kong dollars. The Company has not, to the date of these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.

Related parties

Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

Recent Accounting Pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations, as follows.

Note 5 - ~~Related~~Stockholders’ ~~Party Transactions~~ Equity

AsIn ofJanuary ~~December 31~~2015, ~~2014~~the ~~and~~Company ~~June~~sold 305, ~~2014~~000,000 ~~there~~shares ~~was~~at $a ~~2,085~~price ~~and~~of $~~559,~~0.02 ~~respectively~~per ~~due~~share to ~~one~~raise a total of ~~our~~$100,000 ~~shareholders~~as ~~Grenfell~~working ~~Capital~~capital. ~~Limited~~This ~~which~~issuance itof ~~paid~~shares ~~for~~is pursuant to the ~~general~~Form ~~and~~S-1 ~~administrative~~filed ~~expenses.~~with ~~These~~the ~~amounts~~SEC ~~are~~on ~~unsecured~~September 30, ~~non-interest~~2014 ~~bearing~~ and ~~have no~~its ~~fixed~~related ~~terms of repayment~~amendments.

Note 6 - ~~Subsequent~~Related ~~Events~~Party Transactions

As of March 31, 2015 and June 30, 2014, there was $2,085 and $559, respectively due to one of our shareholders Grenfell Capital Limited which it paid for the general and administrative expenses. These amounts are unsecured, non-interest bearing and have no fixed terms of repayment. Furthermore, as of March 31, 2015, there was $127 due to another shareholder Ms. Lu Xia, and the Company due from another shareholder AISCSO Limited for an amount of $95,493, respectively.

In February 2015, the Company provided a one year term loan of $100,000 to AISCSO Limited for the purpose of opening an office in Hong Kong to support the expansion of the business operations. The loan bears interests at 8% per annum and unsecured.

Note 7 - Subsequent Events

Save as disclosed below, there have been no other reportable subsequent events from the reporting date to the date of issuance of this report.

Subsequent to the balance sheet date, the Company sold a total of 5,000,000 shares at a price of US$0.02 per share for a total of US$100,000 on January 13, 2015 pursuant to a Form S-1 filed with the Securities and Exchange Commission and became effective on December 23, 2014.

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

Forward-looking Information

This quarterly report contains forward-looking statements. For this purpose, any statements contained herein that are not statements of historical fact may be deemed to be forward-looking statements. These statements relate to future events or to our future financial performance. In some cases, you can identify forward-looking statements by terminology such as "may," "will," "should," "expects," "plans," "anticipates," "believes," "estimates," "predicts," "potential" or "continue" or the negative of such terms or other comparable terminology. These statements are only predictions. Actual events or results may differ materially. There are a number of factors that could cause our actual results to differ materially from those indicated by such 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, performance, or achievements. Moreover, we do not assume responsibility for the accuracy and completeness of such forward-looking statements. We are under no duty to update any of the forward-looking statements after the date of this report to conform such statements to actual results.

The following discussion should be read along with our financial statements as of ~~December~~March 31, ~~2014~~2015, and with our ~~Form~~quarterly ~~S-1/A~~report as of ~~September~~the 30period ended December 31, 2014, which contains a more detailed discussion of our plan. This discussion contains forward-looking ~~statements~~ statements about our expectations for our business and financial needs. These expectations are subject to a variety of uncertainties ~~and~~ and risks that may cause actual results to vary significantly from our expectations. The cautionary statements made in our Report on Form S-1/A should be read as applying to all forward-looking statements in any part of this report.

General

The following discussion and analysis summarizes the results of operations of Pantop Corporation (the "Pantop" or "we") for the quarter ended ~~December~~March 31, ~~2014~~2015.

Pantop is a company engaged in designing hermetic sealed microelectronic packages that currently is working to ~~identify and~~ develop ~~projects~~the inmarket and ~~Asia. At~~revenue ~~present~~base, ~~the~~and ~~Company~~search ~~does~~for ~~not~~cooperated ~~own~~qualified ~~any~~strategic ~~factory~~manufacturers ~~property~~in Asia.

~~After~~Development the balance sheet date to present, the Company had sold 5,000,000 shares at a price of US$0.02 per share in the aggregation of US$100,000 funds, which had brought us a significate working capital for sourcing products and downstream factories for manufacturing.

From the period under review, Pantop engaged into electronics products trading activities to obtain position cash flow. This sales of $1,075 is counted for all on sales during the period.

Market Development

During March 22 to 26, 2015, Pantop attended Optical Fiber Communication Conference and Exposition (OFC) in Los Angeles, which is the largest global conference and exposition for optical communications and networking professionals for over 40 years. From this exhibition, Pantop identified and intends to enter the United States and Europe market segment of glass-to-metal hermetic sealed packages design with strategic manufacturer in Asia. In addition, Pantop will use one of the leading China hermetic sealed packages manufacturing factories as our strategic manufacturer and as well signed an exclusive marketing agreement for selling the factory’s hermetic products in United State and Europe markets. Moreover, through this exhibition, we have started to pre-sale communication with a many of the exhibition attendees including machinery companies, optical companies and industrial engineering related companies on the hermetic sealed packages we can offer.

There were over 12,375 attendees, 65 countries represented and 560 exhibiting companies in this OFC exhibition. We signed a letter of intent with one of the leading one glass-to-metal hermetic sealed packages China factory as one of our main manufacturers. Meanwhile, we have received an authorization letter to market and sell the products from this manufacturer to the United States and Europe markets. Furthermore, we are in the process of negotiating with another two China factories as our manufacturing suppliers: one is one of the leading Chinese hermetic seal package development company, primarily focused on producing ceramic hermetic sealed package; the other is the China government owned factory for developing and producing high qualified hermetic sealed packages specializing the optical industry.

We plan to be a leading glass-to-metal hermetic sealed package designer and manufacturer to serve our global customers. Currently, we are dealing with customers from Russian and United States by providing our design drawing and advices. We have provided official quotations and we expect to receive test orders in the coming two months.

Market & Industry

From the OFC exhibition, there is a huge demand on several types of optoelectronic subassemblies for chips made of sensitive complex materials for which customized hermetic sealed microelectronic packages are required:

•	Transmitters, that transform an electronic signal into an optical signal transported by fiber;

•

Receivers, which do the opposite;

•

Modulators, which transform a continuous signal after 0 and 1;

•

Amplifiers, which amplify an optical signal by means of high powered lasers;

•

Multiplexers, which bundle, unbundle, and route communications;

•

Dispersion compensators that correct certain signal errors;

	•	Wavelength switches (WSS) that allow the reuse of the same wavelength by several users;
	•	Laser products.

Aside from the optical area, we also found out that some of peer companies intend to engage with other small to medium size companies, including our Company, to complete the overflow orders. . Additionally, we will use sales agent from diverse corporations to source of customers.

Marketing and Sales Strategy

As we already arranged a manufacturer to work with us to provide hermetic sealed packages design solutions, and finished products to clients based on order.

The lead time to secure sales orders to us is about 5 months due to the design changes and final acceptance to engineering samples. Thus any successful sales events will take at least two quarters.

Focus On Growing and High Volume Markets

As we are at the development stage of the business, the Company will accept small orders for the design and manufacture of hermetic sealed microelectronic packages for different markets to build our reputation and brand image. As the particularity of these products, each order needs to be designed separately and individually to match the applications. For some of the request small orders, the Company will gradually eliminate it to save more time for high volume products. Ideally, once the business operations start maturing, the Company plans to concentrate on a few diverse high volume markets – fiber optic telecommunications and civil infrared applications, such as laser equipment, medical machines, etc. The Company believes that these markets offer opportunities for Pantop integrating hermetic sealed microelectronic package total solutions that can add value by lowering costs improving reliability.

Low Cost, High Volume Manufacturer

Pantop believes that the business success depends on its ability to be a low cost manufacturer for high volume application. The Company believes that a low cost manufacturer must control all of the critical phases of production in order to maintain high manufacturing yields and quality assurance.

Shareholder Structure and Management

In January 2015, the Company had sold 5,000,000 shares at a price of $0.02 per share in the aggregation of $100,000 funds, which has brought us significate working capital for sourcing products and finding strategic manufacturers.

On February 23, 2015, our President and Director Ms. Lijuan Hao sold to the Company Secretary Ms. Lu Xia 10,000,000 shares at a price of $0.001 per share. Thereafter, Ms. Xia became the major shareholder of the Company.

On April 15, 2015, Ms. Lu Xia sold her 1,000,000 shares at a price of $0.05 per share to Mr. Gang Li and his wholly owned company named Chinpack Hermetic Packages Corporation.

On April 24, 2015, Ms. Lu Xia sold a total of 1,800,000 shares at a price of $0.08 per share to independent investors.

Research and Development Expenditures

We have not incurred any research or development expenditures in this quarter ended March 31, 2015. Most of the exhibition expenses were contributed by shareholders.

Subsidiaries

We do not currently have any subsidiaries.

Intellectual Property

We do not own, either legally or beneficially, any patent, trademark, or other significant intellectual property.

Employees

We are in the process of recruiting four sales support and engineers to support our marketing efforts in the Asia, US and Europe markets. We have made an arrangement with a hermetic seal manufacturer owned by our shareholder to secure our staff to work in the factory to support the collaboration in design and manufacturing of hermetic sealed packages.

Our President and Director Ms. Lijuan Hao and our Company Secretary Ms. Lu Xia will not be paid a salary until our planned operation generate revenue. Ms. Xia will oversee responsibilities in the areas of product design, manufacturing, and lead the four new staff while Ms. Hao will focus on administration and marketing. Additionally, we may engage independent contractors to assist in our marketing and sales process on an as-needed basis to open the United States and Europe markets. In United States, as we begin to generate revenues, we may expand our current management in the future to retain skilled directors, officers, and employees with experience relevant to our business focus.

Overview

Pantop Corporation was incorporated on May 6, 2014 in the State of Nevada for the purpose of designing and selling of Hermetically Sealed Microelectronic Packages, using both Glass-To-Metal-~~Seal~~Sealed and High Temperature Cofired Ceramic (HTCC) technology. Within the ~~main~~ main business unit Hermetic Sealed Microelectronic Package, Pantop Corporation intends to develop a complete customer interface, ~~engineering~~ engineering and production capability to address opportunities for its product lines across Optical Communication, Telecommunication, ~~and~~ and Industrial markets. We are a development stage company and have not generated any revenues through the main business unit to date except some sales of electronics products.

Results of Operations

Comparison of the three months ended ~~and~~March ~~six months December~~ 31, ~~2014~~2015 and 2014

Revenues

The Company had ~~not~~ generated ~~any~~$1,075 ~~revenue~~and $Nil of revenues in the three months ended March 31, 2015 and ~~six~~2014, respectively. Comparing to $Nil cost of revenue and no gross profit in the three months ended ~~December~~March 31, 2014, the cost of revenues were $986 resulting in a gross profit of $89 for the three months ended March 31, 2015. The Company intends to derive more revenue from our main business unit hermetic sealed packages once we penetrate into the market and close the recent quotations.

Operation and ~~Administrative~~ Expenses

~~The~~Comparing to no operation and ~~administrative~~ expenses ~~including~~had ~~rent,~~incurred ~~accounting and administrative were $2,341~~ in the three months ended ~~December~~ March 31, 2014, ~~and~~there is $42,~~651~~259 inoperation ~~the~~and ~~six~~administrative expenses ~~months~~incurred ~~ended~~primarily ~~December~~spent ~~31,~~for ~~2014~~general and administrative. InThe Company had a net loss of $2,170 for the three months ended March ~~December~~ 31, ~~2014,~~2015 as compared to the ~~primary~~net ~~expenses were~~loss of $Nil for ~~general~~the ~~and~~three ~~administrative~~months ~~expenses~~ended March 31, 2014.

~~As of December 31, 2014, the Company had not been recognized an operating loss in the statement of operations.~~8

6Comparison of the nine months ended March 31, 2015 and 2014

Revenues

The Company had generated $1,075 and $Nil of revenues in the nine months ended March 31, 2015 and 2014, respectively. Comparing to $Nil cost of revenue and no gross profit in the nine months ended March 31, 2014, the cost of revenues were $986 resulting in a gross profit of $89 for the nine months ended March 31, 2015. The Company intends to derive more revenue from our main business unit hermetic sealed packages once we penetrate into the market and close the recent quotations.

Operation and Expenses

Comparing to no operation and expenses had incurred in the nine months ended March 31, 2014, there is $6,910 operation and administrative expenses incurred including rent, accounting and administrative expenses. The Company had a net loss of $6,821 for the nine months ended March 31, 2015 as compared to the net loss of $Nil for the three months ended March 31, 2014.

Liquidity and Capital Resources

At ~~December~~March 31, ~~2014~~2015, the Company had total current assets $6102,~~966~~159 and total current liabilities of ~~9,110. At June 30, 2014, the Company had total current assets~~ $76,~~566 and total current liabilities $5,059~~473. In order to complete the planned corporate objectives and conduct the business operation, the management is continually sourcing for capital ~~for~~and funding.

Off-Balance Sheet Arrangements

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

Item 3. Quantitative and Qualitative Disclosures About Market Risk

The Company is subject to certain market risks, including changes in interest rates and currency exchange rates. The Company does not undertake any specific actions to limit those exposures.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

We carried out an evaluation, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act (defined below)). Based upon that evaluation, our principal executive officer and principal financial officer concluded that, as of the end of the period covered in this report, our disclosure controls and procedures were not effective to ensure that information required to be disclosed in reports filed under the Securities Exchange Act of 1934, as amended (the "Exchange Act") is recorded, processed, summarized and reported within the required time periods and is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

Our management, including our principal executive officer and principal financial officer, does not expect that our disclosure controls and procedures or our internal controls will prevent all error or fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. Due to the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, have been detected. Accordingly, management believes that the financial statements included in this report fairly present in all material respects our financial condition, results of operations and cash flows for the periods presented.

Changes in Internal Control Over Financial Reporting

In addition, our management with the participation of our Principal Executive Officer and Principal Financial Officer have determined that no change in our internal control over financial reporting occurred during or subsequent to the quarter ended ~~December~~March 31, ~~2014~~ 2014 that has materially affected, or is (as that term is defined in Rules 13(a)-15(f) and 15(d)-15(f) of the Securities Exchange ~~Act~~ Act of 1934) reasonably likely to materially affect, our internal control over financial reporting.

PART II

OTHER INFORMATION

Item 1. – Legal Proceedings

None.

Item 1A. – Risk Factors.

There have been no material changes in the risk factors previously disclosed in the Registrant's Form S-1 ~~Amendement~~Amendment filed on December 2, 2014, which are incorporated by reference into this report.

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

None.

Item 3. –Defaults Upon Senior Securities

None.

Item 4. – (Removed and Reserved)

None.

Item 5. – Other Information

None.

Item 6. – Exhibits

The following exhibits are filed with this report:

31.1	Certification of Principal Executive Officer pursuant to Rule 13a-14(a)/15d-14(a) of the Securities Exchange Act of 1934, as amended.

31.1	Certification of the Principal Financial Officer pursuant to Rule 13a-14(a)/15d-14(a) of the Securities Exchange Act of 1934, as amended.

32.1	Certification of the Principal Executive Officer pursuant to Rule 13a-14(b) or Rule 15d-14(b) of the Securities Exchange Act of 1934, as amended, and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

32.1	Certification of the Principal Financial Officer pursuant to Rule 13a-14(b) or Rule 15d-14(b) of the Securities Exchange Act of 1934, as amended, and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS*

XBRL Instance Document

101.SCH*

XBRL Taxonomy Extension Schema

101.CAL*

XBRL Taxonomy Extension Calculation

101.DEF*

XBRL Taxonomy Extension Definition

101.LAB*

XBRL Taxonomy Extension Label

101.PRE*

XBRL Taxonomy Extension Presentation

810

SIGNATURES

Pursuant to the requirements 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.

	PANTOP CORPORATION
Dated: February 18, 2015	By:	/s/ Lijuan Hao
Dated: May 19, 2015	By:	/s/ Lijuan Hao
		Lijuan Hao
		President (Principal Executive Officer & Principal Financial Officer)
	By:	/s/ Lu Xia
		Lu Xia
		Company Secretary

911

Large accelerated filer \| \|		Accelerated filer \| \|
Non-accelerated filer \| \| (Do not check if a smaller reporting company)		Smaller reporting company \| X \|

Filing Compare · Pantop Corp