UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

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

For the quarterly period ended ~~May~~August 31, 2017

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

For the transition period from ____________ to ______________

Commission file number: 333-201607

GAIN CITIES LIMITED

(Exact name of registrant as specified in its charter)

Nevada		47-2548484
(State or other jurisdiction of incorporation or organization)		(IRS Employer Identification No.)

5575 La Jolla Boulevard

La Jolla, CA, 92037

(Address of principal executive offices)

(~~203~~360) ~~648~~878-~~6478~~9625

(Registrant’s telephone number)

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

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

Yes x No o

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

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	¨	Smaller reporting company	x
		Emerging growth company	¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extending transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

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

~~Yes~~The onumber Noof xshares of the registrant’s common stock outstanding as of February 12, 2018 was 80,003.

The number of shares of the registrant’s common stock outstanding as of April 30, 2017 was 8,000,000 (80,000 post reverse stock split).

GAIN CITIES LIMITED

FORM 10-Q

Quarterly Period Ended ~~May~~August 31, 2017

INDEX

		Page
PART I. FINANCIAL INFORMATION
Item 1.	Interim Financial Statements (unaudited)		3
	Balance Sheets of Gain Cities Limited at May 31, 2017 (unaudited) and November 30, 2016 (audited)		3
	Balance Sheets of Gain Cities Limited at August 31, 2017 (unaudited) and November 30, 2016 (audited)		3
	Statements of Operations by Gain Cities Limited for the three months and six months ended May 31, 2017 and May 31, 2016 (unaudited)		4
	Statements of Operations by Gain Cities Limited for the three months and nine months ended August 31, 2017 and August 31, 2016 (unaudited)		4
	Statement of Cash Flows of Gain Cities Limited for the six months ended May 31, 2017 and May 31, 2016 (unaudited)		5
	Statement of Cash Flows of Gain Cities Limited for the nine months ended August 31, 2017 and August 31, 2016 (unaudited)		5
	Notes to the Financial Statements (unaudited)		6
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations		11
Item 3.	Quantitative and Qualitative Disclosures about Market Risk		14
Item 4.	Controls and Procedures		14
PART II. OTHER INFORMATION			16
Item 1.	Legal Proceedings		16
Item 1A.	Risk Factors		16
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds		16
Item 3.	Defaults Upon Senior Securities		16
Item 4.	Mine Safety Disclosures		16
Item 5.	Other Information		16
Item 6.	Exhibits		17
SIGNATURES			18

PART I. FINANCIAL INFORMATION

ITEM 1. INTERIM FINANCIAL STATEMENTS

GAIN CITIES LIMITED

~~(FKA~~BALANCE ~~REMOVE-BY-YOU, INC.)~~SHEETS

BALANCE SHEETS

	August 31, 2017			November 30, 2016
	(unaudited)			(audited)
ASSETS

CURRENT ASSETS:
Cash	$	-		$	110
Prepaid expenses		2,500			10,000
Total Current Assets		2,500			10,110

Deferred offering costs		-			-

TOTAL ASSETS	$	2,500		$	10,110

LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)

CURRENT LIABILITIES:
Accounts payable	$	13,654		$	15,663
Loan – related party		28,788			-
Loan – nonrelated party		20,000			-
TOTAL LIABILITIES		62,442			15,663


STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock, $0.001 par value; 1,000,000 shares authorized; none issued or outstanding		-			-
Common stock, $0.001 par value; 100,000,000 shares authorized; 80,000 shares issued and outstanding at August 31, 2017 and November 30, 2016		80			80
Additional paid in capital		24,843			24,843
Accumulated deficit		(84,865	)		(30,476	)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)		(59,942	)		(5,553	)

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$	2,500		$	10,110

	May 31, 2017			November 30, 2016
	(unaudited)			(audited)
ASSETS
CURRENT ASSETS:
Cash	$	-		$	110
Prepaid expenses		5,000			10,000
Total Current Assets		5,000			10,110
Deferred offering costs		-			-
TOTAL ASSETS	$	5,000		$	10,110
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
CURRENT LIABILITIES:
Accounts payable	$	27,919		$	15,663
Loan – related party		25,024			-
TOTAL LIABILITIES		52,943			15,663
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock, $0.001 par value; 1,000,000 shares authorized; none issued or outstanding		-			-
Common stock, $0.001 par value; 100,000,000 shares authorized; 80,000 shares issued and outstanding at May 31, 2017 and November 30, 2016		80			80
Additional paid in capital		24,843			24,843
Accumulated deficit		(72,866	)		(30,476	)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)		(47,943	)		(5,553	)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$	5,000		$	10,110

See notes to the financial statements.

On3 ~~February~~Table ~~27, 2017, the Company’s board~~ of ~~directors approved a reverse stock split at a rate of one share for~~ Contents

~~every~~GAIN ~~one~~CITIES ~~hundred shares. All share and per share amounts have been adjusted for all periods presented.~~LIMITED

~~See~~STATEMENTS ~~notes~~OF ~~to the financial statements.~~OPERATIONS

3 Table of Contents

	For the nine months ended August 31, 2017			For the nine months ended August 31, 2016
	(unaudited)			(unaudited)

Product revenue	$	-		$	-

Expenses:
Consulting services and other		11,000			74,563
Accounting, audit and public company fees		42,499			18,150
Administration expense		890			8,040
Loss before provision for income tax		54,389			100,753

Provision for income tax		-			-
Net loss	$	(54,389	)	$	(100,753	)

Basic and diluted loss per share	$	(0.68	)	$	(1.26	)

Weighted average common shares outstanding - basic and diluted		80,000			80,000

GAIN CITIES LIMITED

	For the three months ended August 31, 2017			For the three months ended August 31, 2016
	(unaudited)			(unaudited)

Product revenue	$	-		$	-

Expenses:
Consulting services and other		4,500			18,013
Accounting, audit and public company fees		7,000			5,345
Administration expense		500			2,312
Loss before provision for income tax		12,000			25,670

Provision for income tax		-			-
Net loss	$	(12,000	)	$	(25,670	)

Basic and diluted loss per share	$	(0.15	)	$	(0.32	)

Weighted average common shares outstanding - basic and diluted		80,000			80,000

~~(FKA~~See ~~REMOVE-BY-YOU,~~notes ~~INC.)~~to the financial statements.

~~STATEMENTS~~4 OFTable ~~OPERATIONS~~of Contents

	For the six months ended May 31, 2017			For the six months ended May 31, 2016
	(unaudited)			(unaudited)
Product revenue	$	-		$	-
Expenses:
Consulting services and other		6,500			56,550
Accounting, audit and public company fees		35,500			12,805
Administration expense		390			5,728
Loss before provision for income tax		42,390			75,083
Provision for income tax		-			-
Net loss	$	(42,390	)	$	(75,083	)
Basic and diluted loss per share	$	(0.53	)	$	(0.94	)
Weighted average common shares outstanding - basic and diluted		80,000			80,000

GAIN CITIES LIMITED

	For the three months ended May 31, 2017			For the three months ended May 31, 2016
	(unaudited)			(unaudited)
Product revenue	$	-		$	-
Expenses:
Consulting services and other		4,525			10,800
Accounting, audit and public company fees		27,197			5,350
Administration expense		360			3,579
Loss before provision for income tax		32,082			19,729
Provision for income tax		-			-
Net loss	$	(32,082	)	$	(19,729	)
Basic and diluted loss per share	$	(0.40	)	$	(0.25	)
Weighted average common shares outstanding - basic and diluted		80,000			80,000

STATEMENTS OF CASH FLOWS

On February 27, 2017, the Company’s board of directors approved a reverse stock split at a rate of one share for

	For the nine months ended August 31, 2017			For the nine months ended August 31, 2016
	(unaudited)			(unaudited)
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	$	(54,389	)	$	(100,753	)
Adjustments to reconcile net loss to cash (used in) operating activities:
Change in prepaid expense		7,500			7,668
Change in accounts payable		(2,009	)		60,812
Net Cash (Used in) Operating Activities		(48,998	)		(32,273	)

CASH FLOW FROM INVESTING ACTIVITIES		-			-

CASH FLOW FROM FINANCING ACTIVITIES:
Loan proceeds from related party		28,788			1,651
Loan repayments to nonrelated party		-			(500	)
Loan proceeds from nonrelated parties		20,000			31,068
Net Cash Provided by Financing Activities		48,788			32,219
CHANGE IN CASH		(110	)		(54	)
CASH AT BEGINNING OF PERIOD		110			654
CASH AT END OF PERIOD	$	-		$	600

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for:
Interest	$	-		$	-
Income taxes	$	-		$	-

~~every~~See ~~one~~notes ~~hundred~~to ~~shares.~~the ~~All~~financial ~~share and per share amounts have been adjusted for all periods presented~~statements.

~~See~~5 ~~notes~~Table toof ~~the financial statements.~~Contents

4GAIN ~~Table~~CITIES ~~of Contents~~LIMITED

~~GAIN~~NOTES ~~CITIES~~TO ~~LIMITED~~THE FINANCIAL STATEMENTS (unaudited)

~~(FKA~~AUGUST ~~REMOVE-BY-YOU~~31, ~~INC.)~~2017

~~STATEMENTS~~NOTE OF1 ~~CASH~~– ~~FLOWS~~ORGANIZATION

	For the six months ended May 31, 2017			For the six months ended May 31, 2016
	(unaudited)			(unaudited)
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	$	(42,390	)	$	(75,083	)
Adjustments to reconcile net loss to cash (used in) operating activities:
Change in prepaid expense		5,000			5,148
Change in accounts payable		12,256			42,800
Net Cash (Used in) Operating Activities		(25,134	)		(27,135	)
CASH FLOW FROM INVESTING ACTIVITIES		-			-
CASH FLOW FROM FINANCING ACTIVITIES:
Loan proceeds from related party		25,024			1,401
Loan repayments to nonrelated party		-			(500	)
Loan proceeds from nonrelated parties		-			26,155
Net Cash Provided by Financing Activities		25,024			27,056
CHANGE IN CASH		(110	)		(79	)
CASH AT BEGINNING OF PERIOD		110			654
CASH AT END OF PERIOD	$	-		$	575
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for:
Interest	$	-		$	-
Income taxes	$	-		$	-

Gain Cities Limited (formerly known as Remove-By-You, Inc.) (the “Company”) was incorporated under the laws of the state of Nevada on November 25, 2014. The Company issued 30,000 shares of common stock to its founder at inception in exchange for organizational costs. Following its formation, the Company issued 10,000 shares of common stock to its founder, as consideration for the purchase of certain intangible assets for use in a proprietary tattoo removal business. Our founder paid approximately $1,000 for these assets. The acquisition was valued at $1,000.

OnThe ~~February~~Company’s ~~27,~~product ~~2017,~~formulas and tattoo removal service uses a proprietary technology that enables the user to safely remove his or her tattoo with minimal effort and discomfort. The Company’s ~~board~~product offormula ~~directors~~along ~~approved~~with athe ~~reverse~~micro-needle ~~stock~~device ~~split~~program atwe abelieve ~~rate~~safely ofremoves ~~one~~the ~~share~~ink ~~for~~and design and allows the body to heal naturally without scarring.

~~every~~On ~~one~~October ~~hundred~~13, ~~shares~~2016, the Company experienced a change in control (the “Control Change”). ~~All~~With ~~share~~the ~~and~~Control ~~per~~Change ~~share~~certain ~~amounts~~liabilities ~~have~~of ~~been~~the ~~adjusted~~Company were forgiven and/or paid for ~~all~~on ~~periods~~our ~~presented~~behalf by our founder. Total liabilities at the time approximated $165,000 which included legal fees owed to our former legal counsel. The board of directors nominated Mr. James Oliver to the board on October 13, 2016.

~~See~~On ~~notes~~October 18, 2016, the Company, reported on a Form 8-K that it had filed an Articles of Merger with the Nevada Secretary of State, whereby it entered into a statutory merger with its wholly-owned subsidiary, the effect being the Company changed its name from “Remove-By-You, Inc.” to “Gain Cities Limited” (the ~~financial~~“Name ~~statements~~Change”).

5NOTE ~~Table~~2 of– ~~Contents~~SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

~~GAIN~~a. ~~CITIES~~Basis ~~LIMITED~~of Accounting

~~(FKA~~The ~~REMOVE-BY-YOU,~~Company’s ~~INC~~financial statements are prepared using the accrual method of accounting.) The Company elected a November 30th year-end.

~~NOTES~~The TOfinancial ~~THE~~statements ~~FINANCIAL~~included ~~STATEMENTS (~~herein are unaudited); however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company’s financial position at August 31, 2017 the results of its operations and cash flows for the nine months ended August 31, 2017. The results of operations for the nine months ended August 31, 2017, are not necessarily indicative of the results to be expected for future quarters or even a full year. These financial statements should be read in conjunction with the financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended November 30, 2016.

~~MAY~~b. ~~31,~~Cash ~~2017~~Equivalents

~~NOTE~~For 1purposes –of ~~ORGANIZATION~~the balance sheet and statement of cash flows, the Company considers all liquid instruments with maturity of six months or less at the time of issuance to be cash equivalents.

~~Gain~~c. ~~Cities Limited (formerly known as Remove~~Stock-~~By-You,~~based Inc.) (the “Company”) was incorporated under the laws of the state of Nevada on November 25, 2014. The Company issued 30,000 shares of common stock to its founder at inception in exchange for organizational costs. Following its formation, the Company issued 10,000 shares of common stock to its founder, as consideration for the purchase of certain intangible assets for use in a proprietary tattoo removal business. Our founder paid approximately $1,000 for these assets. The acquisition was valued at $1,000. Compensation

The Company’s ~~product~~follows ~~formulas~~ASC ~~and~~718-10, ~~tattoo~~Stock ~~removal~~Compensation, ~~service~~which ~~uses~~addresses athe ~~proprietary~~accounting ~~technology~~for ~~that~~transactions ~~enables~~in ~~the~~which ~~user~~an toentity ~~safely~~exchanges ~~remove~~its ~~his~~equity orinstruments ~~her~~for ~~tattoo~~goods or services, with ~~minimal~~a ~~effort~~primary ~~and~~focus ~~discomfort.~~on ~~The~~transactions ~~Company’s~~in ~~product~~which ~~formula~~an ~~along~~entity ~~with~~obtains ~~the~~employee ~~micro~~services in share-~~needle~~based ~~device~~payment ~~program~~transactions. weASC ~~believe~~718-10 ~~safely~~requires ~~removes~~measurement of the ~~ink~~cost ~~and~~of ~~design~~employee ~~and~~services ~~allows~~received in exchange for an award of equity instruments based on the ~~body~~grant-date tofair ~~heal~~value ~~naturally~~of ~~without~~the ~~scarring~~award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options.

On6 ~~October~~Table ~~13, 2016, the Company experienced a change in control (the “Control Change”). With the Control Change certain liabilities~~ of the Company were forgiven and/or paid for on our behalf by our founder. Total liabilities at the time approximated $165,000 which included legal fees owed to our former legal counsel. The board of directors nominated Mr. James Oliver to the board on October 13, 2016. Contents

Ond. ~~October~~Use ~~18, 2016, the Company, reported on a Form 8-K that it had filed an Articles~~ of ~~Merger~~Estimates ~~with~~and the Nevada Secretary of State, whereby it entered into a statutory merger with its wholly-owned subsidiary, the effect being the Company changed its name from “Remove-By-You, Inc.” to “Gain Cities Limited” (the “Name Change”). Assumptions

~~NOTE~~Preparation 2of –the ~~SUMMARY~~financial OFstatements ~~SIGNIFICANT~~in ~~ACCOUNTING~~conformity ~~POLICIES~~with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

ae. ~~Basis~~Earnings of(Loss) ~~Accounting~~per Share

The basic earnings (loss) per share is calculated by dividing the Company’s ~~financial~~net ~~statements~~income ~~are~~available ~~prepared~~to ~~using~~common shareholders by the ~~accrual~~weighted ~~method~~average number of ~~accounting~~common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Company’s ~~elected~~net aincome ~~November~~(loss) ~~30th,~~available ~~year-end~~to common shareholders by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company.

The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company’s financial position at May 31, 2017 the results of its operations and cash flows for the six months ended May 31, 2017f. ~~The~~Income results of operations for the six months ended May 31, 2017, are not necessarily indicative of the results to be expected for future quarters or even a full year. These financial statements should be read in conjunction with the financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended November 30, 2016. Taxes

bIncome taxes are provided in accordance with ASC 740, Income Taxes. ~~Cash~~A ~~Equivalents~~deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.

~~For~~Deferred ~~purposes~~tax ofassets ~~the~~are ~~balance~~reduced ~~sheet~~by ~~and~~a ~~statement~~valuation ofallowance ~~cash flows~~when, in the ~~Company~~opinion ~~considers~~of ~~all~~management, ~~liquid~~it ~~instruments~~is ~~with~~more ~~maturity~~likely ofthan ~~six~~not ~~months~~that some portion or ~~less~~all atof the ~~time~~deferred oftax ~~issuance~~assets towill not be ~~cash~~realized. ~~equivalents~~Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

c.No ~~Stock-based~~provision ~~Compensation~~was made for Federal or state income taxes.

The Company follows ASC 718-10, Stock Compensation, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactionsg. ~~ASC~~Revenue 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. Recognition

6We ~~Table~~will recognize revenues in accordance with ASC 605, Revenue Recognition, which provides guidance on the recognition, presentation and disclosure of ~~Contents~~revenue in financial statements filed with the SEC. ASC 605 outlines the basic criteria that must be met to recognize revenue and provides guidance for disclosure related to revenue recognition policies. We will recognize revenue when: (i) persuasive evidence of an arrangement exists; (ii) shipment of products has occurred or services have been rendered; (iii) the sales price charged is fixed or determinable; and (iv) collection is reasonably assured. Our shipment terms will generally be FOB shipping point as outlined in our invoices or sales order.

dh. ~~Use of Estimates and Assumptions~~Advertising

~~Preparation~~Advertising ofis ~~the~~expensed ~~financial statements~~ in ~~conformity~~the ~~with~~period ~~accounting principles generally accepted~~ in ~~the~~which ~~United~~it ~~States~~is ~~requires~~incurred. ~~management~~No toadvertising ~~make~~expense ~~estimates~~has ~~and~~been ~~assumptions that affect certain~~ reported ~~amounts~~in ~~and~~the ~~disclosures.~~periods ~~Accordingly, actual results could differ from those estimates~~presented.

ei. ~~Earnings~~Intangible ~~(Loss) per Share~~Assets

~~The~~Intangible ~~basic~~assets ~~earnings~~with ~~(loss)~~finite ~~per~~lives ~~share~~are isamortized ~~calculated~~over bytheir ~~dividing~~estimated ~~the~~useful life. The Company’s ~~net~~monitors ~~income~~conditions ~~available~~related to ~~common~~these ~~shareholders~~assets byto ~~the~~determine ~~weighted~~whether ~~average~~events ~~number~~and ofcircumstances ~~common~~warrant ~~shares~~a ~~during~~revision to the remaining amortization period. The ~~diluted~~Company ~~earnings~~tests ~~(loss)~~its ~~per~~intangible ~~share~~assets iswith ~~calculated~~finite bylives ~~dividing~~for ~~the~~potential ~~Company’s~~impairment ~~net~~whenever ~~income~~management ~~(loss)~~concludes ~~available~~events toor ~~common~~changes ~~shareholders~~in bycircumstances ~~the~~indicate ~~diluted~~that ~~weighted~~the ~~average~~carrying ~~number~~amount ofmay ~~shares~~not ~~outstanding~~be ~~during the period~~recoverable. The ~~diluted~~original ~~weighted~~estimate ~~average~~of ~~number~~an ofasset's ~~shares~~useful ~~outstanding~~life isand the ~~basic~~impact ~~weighted number~~ of ~~shares~~an ~~adjusted~~event ~~for any potentially dilutive debt~~ or ~~equity.~~circumstance ~~Diluted~~on ~~earnings~~either ~~(loss)~~an ~~per~~asset's ~~share~~useful ~~are~~life ~~the~~or ~~same~~carrying asvalue ~~basic~~involve ~~earnings~~significant ~~(loss) per share due to the lack of dilutive items in the Company~~judgment.

f.7 ~~Income~~Table ~~Taxes~~of Contents

~~Income taxes are provided in accordance with ASC 740, Income Taxes~~j. AFair ~~deferred~~Value tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of ~~deferred~~Financial ~~tax assets and liabilities.~~Instruments

~~Deferred~~ASC ~~tax~~820 ~~assets~~defines ~~are~~fair ~~reduced~~value, byestablishes a ~~valuation~~framework ~~allowance~~for ~~when,~~measuring infair ~~the~~value ~~opinion~~and expands required disclosure about fair value measurements of ~~management,~~assets itand isliabilities. ~~more~~ASC ~~likely~~820-10 ~~than~~defines ~~not~~fair value as the exchange price that ~~some~~would ~~portion~~be orreceived ~~all~~for ofan ~~the~~asset ~~deferred~~or ~~tax~~paid ~~assets~~to ~~will~~transfer ~~not~~a beliability ~~realized.~~(an ~~Deferred~~exit ~~tax~~price) ~~assets~~in ~~and~~the ~~liabilities~~principal ~~are~~or ~~adjusted~~most advantageous market for the ~~effects~~asset ofor ~~changes~~liability in ~~tax~~an ~~laws~~orderly ~~and~~transaction ~~rates~~between market participants on the measurement date. ASC 820-10 also establishes a fair value hierarchy, which requires an entity to maximize the use of ~~enactment~~observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value:

No● ~~provision~~Level ~~was~~1 ~~made~~– Valuation based on quoted market prices in active markets for ~~Federal~~identical assets or ~~state~~liabilities. ~~income~~● ~~taxes~~Level 2 – Valuation based on quoted market prices for similar assets and liabilities in active markets. ● Level 3 – Valuation based on unobservable inputs that are supported by little or no market activity, therefore requiring management’s best estimate of what market participants would use as fair value.

gIn instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. ~~Revenue~~The ~~Recognition~~Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability.

WeFair ~~will~~value ~~recognize~~estimates ~~revenues~~discussed inherein ~~accordance~~are ~~with~~based ~~ASC~~upon ~~605,~~certain ~~Revenue~~market ~~Recognition,~~assumptions ~~which~~and ~~provides~~pertinent ~~guidance~~information onavailable ~~the~~to ~~recognition,~~management. ~~presentation~~The ~~and~~respective ~~disclosure~~carrying value of ~~revenue~~certain inon-balance-sheet financial ~~statements~~instruments ~~filed~~approximated ~~with~~their ~~the~~fair ~~SEC.~~values ~~ASC~~due ~~605~~to ~~outlines~~ the ~~basic~~short-term ~~criteria~~nature ~~that~~of ~~must~~these beinstruments ~~met~~or tointerest ~~recognize~~rates ~~revenue~~that ~~and~~are ~~provides~~comparable ~~guidance for disclosure related~~ to ~~revenue~~market ~~recognition policies~~rates. WeThese ~~will~~financial ~~recognize~~instruments ~~revenue~~include ~~when:~~cash ~~(i)~~and ~~persuasive~~accounts ~~evidence~~payable. ofThe anCompany’s ~~arrangement~~bank ~~exists;~~accounts ~~(ii)~~are ~~shipment~~maintained ofwith ~~products~~financial ~~has~~institutions ~~occurred~~of orreputable ~~services~~credit, ~~have~~therefore, ~~been~~bear ~~rendered;~~minimal ~~(iii)~~credit ~~the~~risk ~~sales price charged is fixed or determinable;~~ and ~~(iv)~~are ~~collection~~carried isat ~~reasonably~~amortized ~~assured.~~costs ~~Our~~which ~~shipment~~approximates ~~terms~~the ~~will~~fair ~~generally be FOB shipping point as outlined in our invoices or sales order~~value.

hk. ~~Advertising~~Recently Issued Accounting Pronouncements

~~Advertising~~The isCompany ~~expensed~~implemented inall ~~the~~new ~~period~~accounting pronouncements that are in ~~which~~effect itand isthat ~~incurred~~may impact its financial statements. NoThe ~~advertising~~Company ~~expense~~does ~~has~~not believe that there are any other new accounting pronouncements that have been ~~reported~~issued inthat ~~the~~might ~~periods~~have ~~presented~~a material impact on its financial position or results of operations.

i.NOTE ~~Intangible~~3 ~~Assets~~– GOING CONCERN

~~Intangible~~The ~~assets~~accompanying ~~with~~financial ~~finite~~statements ~~lives~~have ~~are~~been ~~amortized~~prepared ~~over~~assuming ~~their~~that ~~estimated~~the ~~useful life. The~~ Company ~~monitors~~will ~~conditions~~continue ~~related~~as toa ~~these~~going ~~assets~~concern. toAs ~~determine~~reflected ~~whether~~in ~~events~~the ~~and~~accompanying ~~circumstances~~financial ~~warrant~~statements, ~~a revision to~~ the ~~remaining~~Company ~~amortization~~had ~~period.~~negative ~~The~~working ~~Company~~capital ~~tests~~of ~~its~~$59,942 ~~intangible~~and ~~assets~~an ~~with~~accumulated ~~finite~~deficit ~~lives~~of ~~for~~$84,865 ~~potential~~at ~~impairment~~August ~~whenever~~31, ~~management~~2017. ~~concludes~~For ~~events~~the orperiod ~~changes~~ending inAugust ~~circumstances~~31, ~~indicate~~2017, ~~that~~ the ~~carrying~~Company ~~amount~~had ~~may~~ not begenerated ~~recoverable.~~revenues ~~The~~and ~~original~~had ~~estimate~~no ofcommitted ansources ~~asset's useful life and the impact~~ of ancapital ~~event~~ or ~~circumstance on either an asset's useful life or carrying value involve significant judgment~~financing.

7Management ~~Table~~anticipates the Company will attain profitable status and improve liquidity through continued business development and additional debt or equity investment in the Company. Management is pursuing sources of ~~Contents~~financing. The Company’s continued existence is dependent upon its ability to continue to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance that the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company, in which case the Company may be unable to meet its obligations. Should the Company be unable to realize its assets and discharge its liabilities in the normal course of business, the net realizable value of its assets may be materially less than the amounts recorded in the financial statements. The financial statements do not include any adjustments relating to the recoverability of recorded asset amounts that might be necessary should the Company be unable to continue in existence.

j.NOTE ~~Fair~~4 ~~Value~~– ofSHARE ~~Financial Instruments~~CAPITAL

~~ASC~~The ~~820~~Company ~~defines~~is ~~fair~~authorized ~~value~~to issue 100,000,000 ~~establishes~~shares aof ~~framework~~common ~~for~~stock ~~measuring~~($0.001 ~~fair~~par value) and ~~expands~~1,000,000 ~~required~~shares ~~disclosure about fair value measurements~~ of ~~assets~~preferred ~~and~~stock ~~liabilities~~($0.001 ~~ASC~~par ~~820-10~~value). ~~defines~~On ~~fair~~February ~~value~~27, as2017 the ~~exchange~~shareholders ~~price~~of ~~that~~the ~~would~~Company beapproved ~~received for an asset or paid to transfer~~ a ~~liability~~reverse ~~(an~~stock ~~exit~~split ~~price)~~ in the ~~principal~~amount orof ~~most~~one ~~advantageous~~(1) ~~market~~share for ~~the~~every ~~asset~~one orhundred ~~liability~~(100) inshares anissued ~~orderly~~and ~~transaction~~outstanding. ~~between~~The ~~market~~reverse ~~participants~~stock onsplit ~~the~~was ~~measurement~~approved ~~date.~~and ~~ASC~~filed ~~820-10~~with ~~also~~the ~~establishes~~Secretary aof ~~fair~~State ~~value~~for ~~hierarchy~~Nevada, ~~which~~with ~~requires~~ an ~~entity~~effective todate ~~maximize the use~~ of ~~observable~~March ~~inputs~~14, ~~and minimize the use of unobservable inputs when measuring fair value~~2017. ~~The~~We ~~standard~~reflected ~~describes~~the ~~three~~reverse ~~levels~~stock ofsplit ~~inputs~~as ~~that~~if ~~may~~it behas ~~used~~been toin ~~measure~~existence ~~fair~~the ~~value:~~entire time.

●8 ~~Level~~Table 1 – Valuation based on quoted market prices in active markets for identical assets or liabilities. ● Level 2 – Valuation based on quoted market prices for similar assets and liabilities in active markets. ● Level 3 – Valuation based on unobservable inputs that are supported by little or no market activity, therefore requiring management’s best estimate of ~~what market participants would use as fair value.~~Contents

InUpon ~~instances~~inception ~~where~~ the ~~determination~~Company ofissued ~~the~~30,000 ~~fair~~shares ~~value~~of ~~measurement~~its iscommon ~~based~~stock onto ~~inputs~~its ~~from~~founder ~~different~~for ~~levels~~organizational ofservices. ~~the~~These ~~fair~~services ~~value~~were ~~hierarchy,~~valued ~~the~~at ~~level~~$3,000. inFollowing formation, the ~~fair~~Company ~~value~~issued ~~hierarchy~~10,000 ~~within~~shares ~~which~~of ~~the~~common ~~entire~~stock ~~fair~~to ~~value~~its ~~measurement~~founder ~~falls~~as isconsideration ~~based~~for on the ~~lowest~~purchase ~~level~~of ~~input~~certain ~~that~~intangible isassets. ~~significant~~Our tofounder ~~the~~incurred ~~fair~~approximately ~~value~~$1,000 ~~measurement~~ in ~~its~~costs ~~entirety.~~and ~~The~~or ~~Company’s~~payments ~~assessment~~to ofdevelop ~~the~~and ~~significance~~refine ofthe atattoo ~~particular~~removal ~~input~~process toutilizing the ~~fair~~product ~~value~~formula ~~measurement~~and inmicro-needle ~~its~~devices. ~~entirety~~The ~~requires~~acquisition ~~judgment,~~of ~~and~~the ~~considers~~intangible ~~factors~~assets ~~specific~~was tovalued ~~the~~at ~~asset or liability~~$1,000.

~~Fair~~On ~~value~~June ~~estimates~~24, ~~discussed~~2015 ~~herein~~the ~~are~~Company ~~based~~completed ~~upon~~its ~~certain~~offering ~~market~~pursuant ~~assumptions and pertinent information available~~ to ~~management.~~a ~~The~~registration ~~respective~~statement ~~carrying~~filed ~~value~~on ofForm ~~certain on~~S-~~balance-sheet~~1. ~~financial~~The ~~instruments~~Company ~~approximated~~issued ~~their~~40,000 ~~fair~~shares ~~values due to the short-term nature~~ of ~~these~~its ~~instruments~~common orstock ~~interest rates that are comparable~~ to ~~market~~26 ~~rates~~investors. ~~These~~The ~~financial~~investors ~~instruments~~paid ~~include cash and accounts payable~~$1.00 ~~The~~per ~~Company’s~~share ~~bank~~for ~~accounts~~a ~~are~~total ~~maintained~~investment ~~with financial institutions~~ of ~~reputable credit~~$40, ~~therefore, bear minimal credit risk and are carried at amortized costs which approximates the fair value~~000.

kIn connection with the Control Change (see Note 1 – Organization), our founder settled certain outstanding debts of the Company. ~~Recently~~This ~~Issued~~resulted ~~Accounting~~in ~~Pronouncements~~debt forgiveness recognized as a one-time increase to additional paid in capital of $4,500. As part of the reverse stock split the Company adjusted additional paid in capital by the change in number of shares outstanding multiplied by par value. The Company recognized an increase of $7,920 in additional paid in capital.

~~The~~At ~~Company~~August ~~implemented~~31, ~~all~~2017, ~~new~~there ~~accounting~~were ~~pronouncements~~80,000 ~~that~~shares ~~are~~of incommon ~~effect~~stock issued and ~~that may impact its financial statements~~outstanding. ~~The~~There ~~Company does not believe that there~~ are ~~any~~no ~~other~~shares ~~new~~of ~~accounting~~preferred ~~pronouncements~~stock ~~that have been~~ issued ~~that might have a material impact on its financial position~~ or ~~results of operations~~outstanding.

NoNOTE ~~new~~5 ~~accounting~~– ~~standards~~LOAN ~~have been adopted since the Company’s Annual Report on Form 10~~-K ~~for~~RELATED ~~the fiscal year ended November 30, 2016 was filed.~~ PARTY

~~NOTE~~For 3the –nine ~~GOING~~months ~~CONCERN~~ending August 31, 2017 the Company received $28,788 in loan proceeds from Mr. James Oliver an officer and director of the Company. The related party loan with Mr. Oliver was entered into in order to pay for certain working capital expenses. This loan is unsecured and carried no interest rate or repayment terms at this time.

~~The~~NOTE ~~accompanying~~6 ~~financial~~– ~~statements~~LOAN ~~have~~- ~~been~~NONRELATED prepared assuming that the Company will continue as a going concern. As reflected in the accompanying financial statements, the Company had negative working capital of $47,943 and an accumulated deficit of $72,866 at May 31, 2017. For the period ending May 31, 2017, the Company had not generated revenues and had no committed sources of capital or financing.PARTY

~~Management~~The ~~anticipates the~~ Company ~~will~~with ~~attain~~its ~~profitable~~Control ~~status~~Change ~~and~~our ~~improve~~founder ~~liquidity~~negotiated ~~through continued business development~~ and ~~additional~~guaranteed ~~debt or equity investment in~~ the ~~Company.~~forgiveness ~~Management is pursuing sources~~ of ~~financing.~~certain ~~The Company’s continued existence is dependent upon its ability to continue to execute its operating plan and to obtain additional debt or equity financing~~debts. ~~There~~This ~~can~~occurred beon ~~no assurance that the necessary debt~~ or ~~equity~~about ~~financing~~October ~~will be available~~13, or2016. ~~will~~For bethe ~~available~~nine onmonths ~~terms~~ending ~~acceptable~~August ~~to the Company~~31, in2017 ~~which case~~ the Company ~~may~~received be$20,000 ~~unable to meet its obligations. Should the Company be unable to realize its assets and discharge its liabilities~~ in ~~the~~loan ~~normal~~proceeds ~~course~~from ofnonrelated ~~business, the net realizable value of its assets may be materially less than the amounts recorded in the financial statements~~entity. The ~~financial~~nonrelated ~~statements~~party doloan ~~not~~was ~~include~~entered ~~any~~into ~~adjustments~~in ~~relating~~order to ~~the~~pay ~~recoverability~~for ofcertain ~~recorded~~working ~~asset~~capital ~~amounts~~expenses. ~~that~~This ~~might~~loan beis ~~necessary~~unsecured ~~should~~and ~~the~~carried ~~Company~~no beinterest ~~unable~~rate toor ~~continue~~repayment interms ~~existence~~at this time.

~~The~~NOTE ~~financial~~7 ~~statements~~– doINCOME ~~not include any adjustments that might be necessary if the Company is unable to continue as a going concern.~~ TAXES

~~NOTE~~As 4of –August ~~SHARE~~31, ~~CAPITAL~~2017 and November 30, 2016, the Company had net operating loss carry forward of $84,865 and $30,476, respectively. This amount may be available to reduce future years’ taxable income.

The Company is authorized to issue 100,000,000 shares of common stock ($0.001 par value) and 1,000,000 shares of preferred stock ($0.001 par value). On February 27, 2017 the shareholders of the Company approved a reverse stock split in the amount of one (1) share for every one hundred (100) shares issued and outstanding. The reverse stock split was approved and filed with the Secretary of State for Nevada, with an effective date of March 14, 2017. We reflected the reverse stock split as if it has been in existence the entire time.

	As of August 31, 2017			As of November 30, 2016
	(unaudited)			(audited)
Deferred tax asset:
Net operating tax carry-forward	$	29,702		$	10,667
Other		-			-
Gross deferred tax asset		29,702			10,667
Valuation allowance		(29,702	)		(10,667	)

Net deferred tax asset	$	-		$	-

89 Table of Contents

~~Upon~~Realization ~~inception the Company issued 30,000 shares~~ of ~~its~~deferred ~~common~~tax ~~stock~~asset tois ~~its~~dependent ~~founder~~upon ~~for~~sufficient ~~organizational~~future ~~services.~~taxable ~~These~~income ~~services~~during ~~were~~the ~~valued~~period atthat ~~$3,000.~~deductible ~~Following~~temporary ~~formation,~~differences ~~the~~and ~~Company~~carry-forward ~~issued~~is ~~10,000~~expected ~~shares~~to ofbe ~~common~~available ~~stock~~ to ~~its~~reduce ~~founder~~taxable asincome. ~~consideration~~As ~~for~~ the ~~purchase~~achievement of ~~certain~~required ~~intangible~~future ~~assets.~~taxable ~~Our~~income ~~founder~~is ~~incurred approximately $1~~uncertain,~~000~~ ~~in costs and or payments to develop and refine~~ the ~~tattoo~~Company ~~removal~~recorded ~~process~~a ~~utilizing~~valuation ~~the product formula and micro-needle devices~~allowance. ~~The acquisition of the intangible assets was valued at $1,000.~~

OnReconciliation ~~June~~between ~~24,~~statutory ~~2015~~rate and the ~~Company~~effective ~~completed~~tax ~~its~~rate ~~offering~~for ~~pursuant~~the toperiods aended ~~registration~~August ~~statement filed on Form S-1. The Company issued 40~~31,~~000~~ ~~shares~~2017 ofand ~~its~~November ~~common stock to 26 investors. The investors paid $1.00 per share for a total investment of $40~~30,~~000.~~ 2016:

In connection with the Control Change (see Note 1 – Organization), our founder settled certain outstanding debts of the Company. This resulted in debt forgiveness recognized as a one-time increase to additional paid in capital of $4,500. As part of the reverse stock split the Company adjusted additional paid in capital by the change in number of shares outstanding multiplied by par value. The Company recognized an increase of $7,920 in additional paid in capital.

Federal statutory rate	(35.0	)%
State taxes, net of federal benefit	(0.00	)%
Change in valuation allowance	35.0	%
Effective tax rate	0.0	%

AtNOTE ~~May~~8 ~~31,~~– ~~2017,~~SUBSEQUENT ~~there were 80,000 shares of common stock issued and outstanding. There are no shares of preferred stock issued or outstanding.~~ EVENTS

~~NOTE~~The 5Company –evaluated ~~LOAN~~all -events ~~RELATED~~that ~~PARTY~~occurred after the balance sheet date of August 31, 2017 through the date these financial statements were issued. There are no reportable events.

~~For~~10 ~~the~~Table ~~six months ending May 31, 2017 the Company received $25,024 in loan proceeds from Mr. James Oliver an officer and director~~ of the Company. The related party loan with Mr. Oliver was entered into in order to pay for certain working capital expenses. This loan is unsecured and carried no interest rate or repayment terms at this time. Contents

~~NOTE~~ITEM 62. –MANAGEMENT’S ~~LOAN~~DISCUSSION -AND ~~NONRELATED~~ANALYSIS ~~PARTY~~AND RESULTS OF OPERATIONS

The ~~Company~~following ~~with~~discussion ~~its~~and ~~Control~~analysis ~~Change~~should be read in conjunction with our ~~founder~~financial ~~negotiated~~statements and ~~guaranteed~~related ~~the~~notes ~~forgiveness~~thereto ofincluded ~~certain~~elsewhere ~~debts~~in this quarterly report. ~~This~~Portions ~~occurred~~of onthis document that are not statements of historical or ~~about~~current ~~October~~fact 13are forward-looking statements that involve risk and uncertainties, ~~2016.~~such Asas statements of ~~May~~our 31plans, ~~2017~~objectives, expectations and intentions. The cautionary statements made in this quarterly report should be read as applying to all related forward-looking statements wherever they appear in this quarterly report. From time to time, we ~~did~~may ~~not~~publish ~~have~~forward-looking ~~any~~statements ~~nonrelated~~relative ~~party~~to ~~loans~~such ~~(see~~matters ~~Note~~as 8anticipated –financial ~~Subsequent~~performance, ~~Events)~~business prospects, technological developments and similar matters. All statements other than statements of historical fact included in this section or elsewhere in this report are, or may be deemed to be, forward-looking statements.

~~NOTE~~The 7following –discussion ~~INCOME~~and ~~TAXES~~analysis of our plan of operations should be read in conjunction with our financial statements and related notes appearing in our filings with the Securities and Exchange Commission. This discussion and analysis contain forward-looking statements that involve risks, uncertainties and assumptions. Actual results may differ materially from those anticipated in these forward-looking statements as a result of certain factors, including, but not limited to, those presented under the heading of “Risk Factors” and elsewhere in this prospectus.

AsThe offollowing ~~May~~discussion ~~31, 2017~~ and ~~November~~analysis ~~30,~~should ~~2016,~~be ~~the~~read ~~Company~~in ~~had~~conjunction ~~net~~with ~~operating~~our ~~loss~~financial ~~carry~~statements ~~forward of $72,866~~ and ~~$30,476,~~the ~~respectively.~~related ~~This~~notes ~~amount~~thereto ~~may~~and beother ~~available~~financial toinformation ~~reduce~~contained ~~future~~elsewhere ~~years’~~in ~~taxable~~this ~~income~~Form 10-Q.

	As of May 31, 2017			As of November 30, 2016
	(unaudited)			(audited)
Deferred tax asset:
Net operating tax carry-forward	$	25,503		$	10,667
Other		-			-
Gross deferred tax asset		25,503			10,667
Valuation allowance		(25,503	)		(10,667	)
Net deferred tax asset	$	-		$	-

The discussion and analysis of the Company’s financial condition and results of operations is based upon its financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States (or “GAAP”). The preparation of those financial statements requires us to make estimates and judgments that affect the reported amount of assets and liabilities at the date of its financial statements. Actual results may differ from these estimates under different assumptions or conditions.

9Our ~~Table~~Ability ofto ~~Contents~~Continue as a Going Concern

~~Realization~~Our offinancial ~~deferred~~statements ~~tax~~as ~~asset~~of isAugust ~~dependent~~31, ~~upon~~2017 ~~sufficient~~have ~~future~~been ~~taxable~~prepared ~~income~~under ~~during~~ the ~~period~~assumption that ~~deductible~~we ~~temporary~~will ~~differences~~continue ~~and~~as ~~carry-forward~~a isgoing ~~expected~~concern. toIf bewe ~~available~~are not able to ~~reduce~~continue ~~taxable~~as ~~income.~~a Asgoing ~~the~~concern, ~~achievement~~it is likely that holders of ~~required~~our ~~future~~common ~~taxable~~stock ~~income~~will islose ~~uncertain,~~all ~~the~~of ~~Company~~their ~~recorded~~investment. aOur ~~valuation~~financial ~~allowance~~statements do not include any adjustments that might result from the outcome of this uncertainty.

~~Reconciliation~~We ~~between~~are ~~statutory~~a ~~rate~~development stage company and ~~the~~have ~~effective~~extremely ~~tax~~limited ~~rate~~financial ~~for~~resources. We have not established a source of equity or debt financing. Our independent registered public accounting firm included an explanatory paragraph in their report emphasizing the ~~periods~~uncertainty ~~ended~~of ~~May~~our ~~31,~~ability ~~2017~~to ~~and~~remain ~~November~~a ~~30,~~going ~~2016:~~concern.

Federal statutory rate	(35.0	)%
State taxes, net of federal benefit	(0.00	)%
Change in valuation allowance	35.0	%
Effective tax rate	0.0	%

Table of Contents

~~NOTE~~Management 8anticipates –the ~~SUBSEQUENT~~Company ~~EVENTS~~will attain profitable status and improve liquidity through continued business development and additional debt or equity investment in the Company. Management is pursuing sources of financing. The Company’s continued existence is dependent upon its ability to continue to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance that the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company, in which case the Company may be unable to meet its obligations. Should the Company be unable to realize its assets and discharge its liabilities in the normal course of business, the net realizable value of its assets may be materially less than the amounts recorded in the financial statements. The financial statements do not include any adjustments relating to the recoverability of recorded assets amount that might be necessary should the Company be unable to continue in existence.

~~The~~Financial ~~Company~~Condition ~~evaluated~~and ~~all~~Results ~~events that occurred after the balance sheet date~~ of ~~May 31, 2017 through the date these financial statements were issued.~~Operation

~~During~~Results ~~the month~~ of ~~June~~Operations ~~2017, the Company received $20,000 from a nonrelated party. This loan is~~ for ~~payment of working capital expenses incurred by~~ the ~~Company.~~Nine ~~The~~Month ~~Company~~Period ~~may~~ended ~~borrow~~August ~~up to $45~~31,~~000.~~ ~~The~~2017 ~~nonrelated party loan is due~~ and ~~payable~~August ~~on or before January 1~~31, ~~2019~~2016. The Company at its discretion may repay the nonrelated party loan in whole or part through the issuance of shares of the Company’s common stock. The nonrelated party agrees to accept the Company’s stock at the price of $1.00 per share.

On June 26, 2017 the Company received notice from FINRA that its reverse stock split in the amount of one (1) share for every one hundred (100) shares issued and outstanding has been approved and the Company’s trading ticker will be appended with a D for twenty (20) business days.Expenses

10Expenses ~~Table~~for the nine months ended August 31, 2017 were $54,389. We incurred $11,000 for development costs, which includes consultants and travel expenses on behalf of ~~Contents~~the Company, $42,499 for audit/review services and other expenses associated with our being a publicly reporting registrant with the SEC, and $890 for general and administrative costs. Expenses for the nine months ended August 31, 2016 were $100,753. We incurred $74,563 for product development costs, which includes both consultants and travel expense on behalf of the Company, $18,150 for audit/review services and other expenses associated with being a publicly reporting registrant with the SEC, and $8,040 for general and administrative costs. The Company will continue to incur ever increasing product development costs into the foreseeable future. The Company intends to actively manage its product development, outside consultants and other expenses to coincide with its business plan execution and product development. The Company began operations in November 2014.

~~ITEM~~Gain 2.(Loss) ~~MANAGEMENT’S~~before ~~DISCUSSION~~provision ~~AND~~for ~~ANALYSIS~~income ~~AND RESULTS OF OPERATIONS~~taxes

~~The~~Loss ~~following~~before ~~discussion~~provision ~~and~~for ~~analysis~~incomes ~~should~~taxes befor ~~read~~the innine ~~conjunction~~months ~~with~~ended ~~our~~August financial statements and related notes thereto included elsewhere in this quarterly report. Portions of this document that are not statements of historical or current fact are forward-looking statements that involve risk and uncertainties31, ~~such~~2017 aswas ~~statements of our plans~~$54, ~~objectives, expectations and intentions~~389. ~~The~~We ~~cautionary~~recorded ~~statements~~no ~~made~~provision infor ~~this~~federal ~~quarterly~~or ~~report~~state ~~should~~income betaxes ~~read as applying to all related forward-looking statements wherever they appear~~ in ~~this~~the ~~quarterly~~nine ~~report~~months. ~~From~~Loss ~~time~~before toprovision ~~time,~~for weincomes ~~may~~taxes ~~publish~~for ~~forward-looking~~the ~~statements~~nine ~~relative~~months toended ~~such~~August ~~matters~~31, as2016 ~~anticipated~~was ~~financial performance~~$100,753. ~~business~~We ~~prospects,~~recorded ~~technological~~no ~~developments~~provision ~~and~~for ~~similar~~federal ~~matters.~~or ~~All~~state ~~statements~~income ~~other~~taxes. ~~than~~We ~~statements~~have ofnot ~~historical~~generated ~~fact~~any ~~included~~revenues infrom ~~this~~our ~~section~~intended orproducts ~~elsewhere in this report are,~~ or ~~may be deemed to be, forward-looking statements~~services.

~~The~~Basic ~~following discussion~~ and ~~analysis~~diluted ofloss ~~our~~per plan of operations should be read in conjunction with our financial statements and related notes appearing in our filings with the Securities and Exchange Commission. This discussion and analysis contain forward-looking statements that involve risks, uncertainties and assumptions. Actual results may differ materially from those anticipated in these forward-looking statements as a result of certain factors, including, but not limited to, those presented under the heading of “Risk Factors” and elsewhere in this prospectus.share

~~The~~Basic ~~following~~and ~~discussion~~diluted loss per share for the nine months ended August 31, 2017 was $0.68 per share. Basic and ~~analysis~~diluted ~~should~~number beof ~~read~~shares inoutstanding ~~conjunction~~was ~~with~~80,000 shares of our ~~financial~~common ~~statements~~stock. Basic and diluted loss per share for the ~~related~~nine ~~notes~~months ~~thereto~~ended August 31, 2016 was $1.26 per share. Basic and ~~other~~diluted ~~financial~~number ~~information~~of ~~contained~~shares ~~elsewhere~~outstanding inwas ~~this~~80,000 ~~Form~~shares ~~10-Q~~of our common stock.

~~The~~Results ~~discussion and analysis~~ of ~~the~~Operations ~~Company’s~~for ~~financial~~Three ~~condition~~Month ~~and~~Period ~~results~~ended ofAugust ~~operations is based upon its financial statements~~31, ~~which~~2017 have been prepared in accordance with generally accepted accounting principles generally accepted in the United States (or “GAAP”). The preparation of those financial statements requires us to make estimates and ~~judgments~~August ~~that~~31, ~~affect the reported amount of assets and liabilities at the date of its financial statements. Actual results may differ from these estimates under different assumptions or conditions.~~2016

~~Our Ability To Continue as a Going Concern~~Expenses

~~Our~~Expenses ~~financial~~for ~~statements~~the asthree ofmonths ~~May~~ended August 31, 2017 ~~have~~were ~~been~~$12,000. ~~prepared~~We ~~under~~incurred $4,500 for development costs, which includes both consultants and travel expense on behalf of the ~~assumption~~Company, ~~that~~$7,000 wefor ~~will~~audit/review ~~continue~~services asand other expenses associated with our being a ~~going~~publicly ~~concern~~reporting registrant with the SEC, and $500 for general and administrative costs. IfExpenses wefor ~~are~~the ~~not~~three ~~able~~months toended ~~continue~~August as31, a2016 ~~going~~were ~~concern~~$25,670. itWe isincurred ~~likely~~$18,013 ~~that~~for ~~holders~~product ofdevelopment ~~our~~costs, ~~common~~which ~~stock~~includes ~~will~~both ~~lose~~consultants ~~all~~and travel expense on behalf of ~~their~~the ~~investment.~~Company, ~~Our~~$5,345 ~~financial~~for ~~statements~~audit/review doservices ~~not~~and ~~include~~other ~~any~~expenses ~~adjustments~~associated ~~that~~with ~~might~~being ~~result~~a ~~from~~publicly reporting registrant with the ~~outcome~~SEC, ofand ~~this~~$2,312 ~~uncertainty~~for general and administrative costs.

WeLoss ~~are~~before aprovision ~~development~~for ~~stage~~income company and have extremely limited financial resources. We have not established a source of equity or debt financing. Our independent registered public accounting firm included an explanatory paragraph in their report emphasizing the uncertainty of our ability to remain a going concern. taxes

11Loss ~~Table~~before ofprovision ~~Contents~~for income taxes for three months ended August 31, 2017 was $12,000. We recorded no provision for federal or state income taxes. Loss before provision for income taxes for the three months ended August 31, 2016 was $25,670. We recorded no provision for federal or state income taxes. We have not generated any revenues from our intended products or services.

~~Management~~Basic ~~anticipates the Company will attain profitable status~~ and ~~improve~~diluted ~~liquidity~~loss ~~through~~per continued business development and additional debt or equity investment in the Company. Management is pursuing sources of financing. The Company’s continued existence is dependent upon its ability to continue to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance that the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company, in which case the Company may be unable to meet its obligations. Should the Company be unable to realize its assets and discharge its liabilities in the normal course of business, the net realizable value of its assets may be materially less than the amounts recorded in the financial statements. The financial statements do not include any adjustments relating to the recoverability of recorded assets amount that might be necessary should the Company be unable to continue in existence.share

~~Financial~~Basic ~~Condition~~and diluted loss per share for the three months ended August 31, 2017 was $0.15 per share. Basic and ~~Results~~diluted number of ~~Operation~~shares outstanding was 80,000 shares of our common stock. Basic and diluted loss per share the three months ended August 31, 2016 was $0.32 per share. Basic and diluted number of shares outstanding was 80,000 shares of our common stock.

~~Results~~12 Table of ~~Operations for the Sixth Month Period ended May 31, 2017 and May 31, 2016.~~ Contents

~~Expenses~~Liquidity

~~Expenses~~We ~~for~~have ~~the~~paid ~~six~~all ~~months~~costs ~~ended~~related ~~May~~to ~~31,~~our ~~2017 were $42,390~~offering. WeTotal ~~incurred~~offering ~~$6,500 for product development~~ costs, ~~which~~were ~~includes consultants and travel expenses on behalf of the Company,~~ $3523,~~500~~577. ~~for~~Excess ~~audit/review~~proceeds ~~services~~were ~~and~~used ~~other expenses associated with our being a publicly reporting registrant with the SEC, and $390~~ for general ~~and~~working ~~administrative~~capital ~~costs~~purposes. ~~Expenses~~Amounts ~~for~~related ~~the~~to ~~six~~non-offering ~~months~~costs ~~ended~~will ~~May~~generally ~~31,~~be ~~2016~~paid ~~were~~when ~~$75,083.~~due ~~We incurred $56,550 for product development costs, which includes both consultants~~ and ~~travel~~or ~~expense~~otherwise accrued on ~~behalf of~~ the ~~Company,~~books ~~$12,805 for audit/review services~~ and ~~other~~records ~~expenses~~or ~~associated~~until ~~with~~we ~~being~~are aable ~~publicly~~to ~~reporting~~pay ~~registrant with~~ the ~~SEC,~~amounts ~~and~~in ~~$5,728~~full ~~for~~either ~~general~~from ~~and~~revenues ~~administrative~~or ~~costs.~~from ~~The~~loans ~~Company~~from ~~will~~related ~~continue~~or tononrelated ~~incur~~third ~~ever~~parties. ~~increasing~~Obligations ~~product~~for ~~development~~expenses, ~~costs~~when ~~into~~recorded ~~the~~as ~~foreseeable~~liabilities ~~future.~~for ~~The~~lengthy ~~Company~~periods ~~intends~~of totime, ~~actively~~could ~~manage~~preclude ~~its~~us ~~product~~from ~~development,~~assistance ~~outside~~from ~~consultants and~~ other ~~expenses~~sources, toor ~~coincide~~at ~~with~~a ~~its~~minimum, ~~business~~make ~~plan~~further ~~execution~~financing ~~and~~difficult ~~product~~for ~~development.~~the ~~The~~ Company ~~began operations in November 2014~~.

~~Gain~~Loan ~~(Loss)~~Related ~~before~~Party ~~provision~~– For the nine months ended August 31, 2017 the Company received $28,788 in loan proceeds from Mr. James Oliver, an officer and director of the Company. The related party loan was entered into in order to pay for ~~income~~certain ~~taxes~~working capital expenses. The loan is unsecured and carries no interest rate or repayment terms at this time.

~~Loss~~Loan ~~before~~Nonrelated ~~provision~~Party ~~for~~– ~~incomes~~For ~~taxes for~~ the ~~six~~nine months ended ~~May~~August 31, 2017 ~~was~~the Company received $4220,~~390.~~000 Wein ~~recorded~~loan noproceeds ~~provision~~from ~~for~~a ~~federal~~nonrelated orentity. ~~state~~The ~~income~~nonrelated ~~taxes~~party inloan ~~the~~was ~~six~~entered ~~months.~~into ~~Loss~~in ~~before~~order ~~provision~~to ~~for~~pay ~~incomes taxes~~ for ~~the~~certain ~~six~~working ~~months~~capital ~~ended~~expenses. ~~May~~The ~~31,~~loan ~~2016~~is ~~was~~unsecured ~~$75,083.~~and Wecarries ~~recorded~~ no ~~provision~~interest ~~for~~rate ~~federal~~ or ~~state~~repayment ~~income~~terms ~~taxes.~~at Wethis ~~have not generated any revenues from our intended products or services~~time.

~~Basic~~As ~~and~~of ~~diluted~~August ~~loss~~31, ~~per~~2017, ~~share~~we owed approximately $13,654 in accounts payable to various vendors.

~~Basic~~Off-Balance ~~and~~Sheet diluted gain (loss) per share for the six months ended May 31, 2017 was $0.53 per share. Basic and diluted number of shares outstanding was 80,000 shares of our common stock. Basic and diluted loss per share for the six months ended May 31, 2016 was $0.94 per share. Basic and diluted number of shares outstanding was 80,000 shares of our common stock.Arrangements

~~Results~~We ofhave ~~Operations~~no ~~for~~off-balance ~~Three~~sheet ~~Month~~arrangements, ~~Period~~as ~~ended~~defined ~~May~~in 31Item 303(a)(4)(ii) of Regulation S-K, ~~2017~~obligations ~~and~~under ~~May~~any 31guarantee contracts or contingent obligations. We also have no other commitments, ~~2016~~other than the costs of being a public company that will increase our operating costs or cash requirements in the future.

~~Expenses~~Material Events and Uncertainties

~~Expenses~~Our ~~for~~operating ~~the~~results ~~three~~are ~~months~~difficult ~~ended~~to ~~May~~forecast. Our ~~31,~~prospects ~~2017~~should ~~were~~be ~~$32,082.~~evaluated Wein ~~incurred~~light ~~$4,525~~of ~~for~~the ~~product development costs~~risks, ~~which~~expenses ~~includes both consultants~~ and ~~travel~~difficulties ~~expense~~commonly onencountered ~~behalf~~by ofcomparable ~~the~~early ~~Company,~~stage ~~$27,197~~companies. ~~for~~The ~~audit/review~~continuation ~~services~~of ~~and~~our ~~other~~business ~~expenses~~is ~~associated~~dependent ~~with~~upon ~~our~~obtaining ~~being~~further financing, a ~~publicly~~successful ~~reporting~~program ~~registrant~~of ~~with the SEC~~development, marketing and ~~$360~~distribution ~~for~~of ~~general~~product and ~~administrative~~services, ~~costs.~~and, ~~Expenses~~finally, ~~for~~achieving ~~the~~a ~~three~~profitable ~~months~~level ~~ended~~of ~~May 31, 2016 were $19,729~~operations. WeThe ~~incurred~~issuance ~~$10,800~~of ~~for~~additional ~~product~~equity ~~development~~securities ~~costs,~~by ~~which~~us ~~includes~~could ~~both~~result ~~consultants~~in ~~and~~a ~~travel~~significant ~~expense~~dilution onin ~~behalf of~~ the ~~Company,~~equity ~~$5,350~~interests ~~for~~of ~~audit/review~~our ~~services~~current ~~and~~stockholders. ~~other~~Obtaining ~~expenses~~commercial ~~associated~~loans, ~~with~~assuming ~~being~~those aloans ~~publicly~~would ~~reporting~~be ~~registrant with the SEC~~available, ~~and~~will ~~$3,579~~increase ~~for~~our ~~general~~liabilities and ~~administrative~~future ~~costs~~cash commitments.

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

~~Loss~~Company before provision for income taxes for three months ended May 31, 2017 was $32,082. We recorded no provision for federal or state income taxes. Loss before provision for income taxes for the three months ended May 31, 2016 was $19,729. We recorded no provision for federal or state income taxes. We have not generated any revenues from our intended products or services.History

~~Basic~~The Company was incorporated under the laws of the State of Nevada on November 25, 2014, at which time it acquired a certain all-natural product based skincare formula to be used with a regimen of procedures using home-care micro-needle devices to remove unwanted tattoos through a do-it-yourself program from Kyle Markward, our former president. Mr. Markward resigned from his positions as an officer and ~~diluted~~director ~~loss~~of ~~per~~the ~~share~~Company in connection with the change in control described below. Mr. Markward’s resignation was not due to any disagreements of any nature with the Company.

~~Basic~~The ~~and~~Company ~~diluted~~issued ~~loss~~3,000,000 ~~per~~(30,000 ~~share~~post ~~for~~reverse ~~the~~stock ~~three~~split ~~months~~effective ~~ended~~February ~~May 31~~27, 2017, ~~was~~see $0Note 1 to the Company’s financial statements) shares of its common stock to Mr.40 ~~per~~Markward ~~share~~at inception in exchange for organizational services incurred upon incorporation. ~~Basic~~Following ~~and~~our ~~diluted~~formation, ~~number~~we ofissued ~~shares~~an ~~outstanding~~additional ~~was~~1,000,000 80(10,000 post reverse stock split) shares of our common stock to Mr. ~~Basic~~Markward, ~~and~~in ~~diluted~~exchange ~~loss~~for ~~per~~a ~~share~~certain ~~the~~all-natural ~~three~~product ~~months~~based ~~ended~~formula ~~May~~to ~~31,~~be ~~2016~~used ~~was~~with ~~$0.25~~a ~~per~~regimen ~~share.~~of ~~Basic~~home-care ~~and~~micro-needle ~~diluted~~devices ~~number~~to ofremove ~~shares~~unwanted ~~outstanding~~tattoos ~~was~~through ~~80,000~~a ~~shares~~DIY ofor ~~our~~do-it-yourself ~~common~~program. ~~stock~~(See Note 1 to the Company’s financial statements.).

1213 Table of Contents

~~Liquidity~~On October 13, 2016, a change in control of the Company occurred by virtue of the Company’s largest shareholder, our founder, selling 4,000,000 (40,000 post reverse stock split) shares of the Company’s common stock to James Oliver, an individual residing in Florida, which represents 50% of the Company’s total issued and outstanding shares of common stock. Such 4,000,000 (40,000 post reverse stock split) shares sold represented all of the shares of the Company’s common stock owned by Mr. Markward.

WeEffective ~~have~~October ~~paid all costs relating to our offering as of November 30~~13, 2016., ~~Total~~the ~~offering~~Board ~~costs~~of ~~were~~Directors ~~$23,577.~~(the ~~Excess~~“Board”) ~~proceeds~~of ~~were~~the ~~used~~Company ~~for~~appointed ~~general working capital purposes~~Mr. ~~Amounts~~James ~~related~~Oliver toas ~~non-offering~~President, ~~costs~~Secretary ~~will generally be paid when due~~ and oras ~~otherwise~~a ~~accrued~~member onof the ~~books~~Company’s ~~and~~Board. ~~records~~On orthe ~~until~~same weday ~~are able to pay~~ the ~~amounts~~Board inelected ~~full either from revenues or from loans from related or nonrelated third parties~~Mr. ~~Obligations~~Benjamin ~~for~~Teare ~~expenses, when recorded~~ as ~~liabilities~~the ~~for~~Company’s ~~lengthy~~Chief ~~periods~~Operations ~~of time, could preclude us from assistance from other sources, or at a minimum, make further financing difficult for the Company~~Officer.

~~Loan~~With ~~Related~~the ~~Party~~change –in ~~For~~control certain liabilities of the ~~six~~Company ~~months~~were ~~ended~~forgiven ~~May~~and/or ~~31,~~paid ~~2017~~for on behalf of the Company ~~received~~by ~~$25~~our founder,~~024~~ informer ~~loan~~president ~~proceeds~~and ~~from~~chief executive officer, Mr. ~~James~~Markward. ~~Oliver~~Total liabilities approximated $165,000 anwhich ~~officer~~included ~~and~~legal ~~director~~fees owed to our legal counsel of $2,500. On October 18, 2016, the Company., ~~The~~reported ~~related~~on ~~party~~a ~~loan~~Form ~~was~~8-K that it had filed Articles of Merger with the Nevada Secretary of State, whereby it entered into ina ~~order~~statutory tomerger ~~pay~~with ~~for~~its ~~certain~~wholly-owned ~~working~~subsidiary, ~~capital~~with ~~expenses.~~the ~~The~~effect ~~loan~~being isthat ~~unsecured~~the ~~and~~Company ~~carries~~changed noits ~~interest~~name ~~rate~~to orfrom ~~repayment~~“Remove-By-You, ~~terms~~Inc.” atto ~~this~~“Gain ~~time.~~Cities Limited” (the “Name Change”).

~~Loan~~The ~~Nonrelated Party – In connection with the~~ Company’s ~~change~~is ina ~~control~~development ~~transaction~~stage ~~(See~~company ~~Note~~and 1has –no ~~Organization~~financial inresources. ~~the~~We ~~accompanying~~have ~~financial~~not ~~statements)~~established ~~our~~or ~~founder~~attempted ~~negotiated~~to ~~and~~establish ~~guaranteed~~a ~~the~~source ~~forgiveness~~ of ~~certain~~equity ~~debts~~or ofdebt ~~the Company~~financing. ~~This~~Our ~~transaction~~independent ~~occurred~~registered onpublic oraccounting ~~about~~firm ~~October~~has ~~13,~~included ~~2016.~~an Asexplanatory ofparagraph ~~May~~in ~~31,~~their ~~2017,~~report weemphasizing dothe ~~not~~uncertainty ~~have~~of ~~any~~our ~~loans~~ability to ~~nonrelated~~remain ~~parities.~~a going concern.

AsBusiness ~~of May 31, 2017, we owed approximately $27,919 in accounts payable to various vendors.~~

~~Off-Balance~~In ~~Sheet~~connection ~~Arrangements~~with the change in control, the Company has decided to enter into the business of sports betting arbitrage and expects to sell analytics used by customers in placing legal bets on sporting events.

WeITEM ~~have no off-balance sheet arrangements, as defined in Item 303(a)(4)(ii) of Regulation S-K, obligations under any guarantee contracts or contingent obligations~~3. WeQUANTITATIVE ~~also~~AND ~~have~~QUALITATIVE noDISCLOSURES ~~other~~ABOUT ~~commitments,~~MARKET ~~other than the costs of being a public company that will increase our operating costs or cash requirements in the future.~~RISK

~~Material~~We ~~Events~~are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and ~~Uncertainties~~are not required to provide the information under this item.

~~Our~~ITEM ~~operating results are difficult to forecast~~4. ~~Our~~ ~~prospects~~CONTROLS ~~should~~AND be evaluated in light of the risks, expenses and difficulties commonly encountered by comparable early stage companies. The continuation of our business is dependent upon obtaining further financing, a successful program of development, marketing and distribution of product and services, and, finally, achieving a profitable level of operations. The issuance of additional equity securities by us could result in a significant dilution in the equity interests of our current stockholders. Obtaining commercial loans, assuming those loans would be available, will increase our liabilities and future cash commitments.PROCEDURES

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

The Company ~~History~~maintains disclosure controls and procedures that are designed to ensure that information required to be disclosed in the Company’s Exchange Act reports is recorded, processed, summarized and reported within the time communicated to the Company’s management, including its Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure based closely on the definition of “disclosure controls and procedures” in Rule 13a-15(e). The Company’s disclosure controls and procedures are designed to provide a reasonable level of assurance of reaching the Company’s desired disclosure control objectives. In designing periods specified in the SEC’s rules and forms, and that such information is accumulated and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures. The Company’s certifying officer has concluded that the Company’s disclosure controls and procedures are effective in reaching that level of assurance.

~~The~~At ~~Company was incorporated under~~ the ~~laws~~end of the ~~State~~period ofbeing ~~Nevada~~reported ~~on November 25~~upon, ~~2014,~~the atCompany ~~which~~carried ~~time~~out itan ~~acquired~~evaluation, aunder ~~certain~~the ~~all-natural~~supervision ~~product~~and ~~based skincare formula to be used~~ with athe ~~regimen~~participation of ~~procedures~~the ~~using~~Company’s ~~home-care~~management, ~~micro-needle~~including ~~devices~~the toCompany’s ~~remove~~Chief ~~unwanted~~Executive ~~tattoos~~Officer ~~through~~and aChief ~~do-it-yourself~~Financial ~~program from Kyle Markward~~Officer, ~~our~~of ~~former~~the ~~president.~~effectiveness ~~Mr.~~of ~~Markward~~the ~~resigned~~design ~~from his positions as an officer~~ and ~~director~~operation of the Company’s indisclosure ~~connection~~controls ~~with~~and ~~the~~procedures. ~~change~~Based inon ~~control~~the ~~described~~foregoing, ~~below.~~our ~~Mr.~~Chief ~~Markward’s~~Executive ~~resignation~~Officer ~~was~~and ~~not~~Chief ~~due~~Financial toOfficer ~~any~~concluded ~~disagreements~~that ofour ~~any~~disclosure ~~nature~~controls ~~with~~and ~~the~~procedures ~~Company.~~were effective.

~~The~~14 ~~Company~~Table ~~issued 3,000,000 (30,000 post reverse stock split effective February 27, 2017, see Note 1 to the Company’s financial statements) shares~~ of its common stock to Mr. Markward at inception in exchange for organizational services incurred upon incorporation. Following our formation, we issued an additional 1,000,000 (10,000 post reverse stock split) shares of our common stock to Mr. Markward, in exchange for a certain all-natural product based formula to be used with a regimen of home-care micro-needle devices to remove unwanted tattoos through a DIY or do-it-yourself program. (See Note 1 to the Company’s financial statements.).Contents

13Management’s ~~Table~~Report ofon ~~Contents~~Internal Control over Financial Reporting

OnManagement ~~October~~of ~~13,~~the ~~2016,~~Company ais ~~change~~responsible infor establishing and maintaining adequate internal control over financial reporting (as defined in Section 13a-15(f) of the ~~Company~~Securities ~~occurred~~Exchange Act of 1934, as amended). Internal control over financial reporting is a process designed by, ~~virtue~~or under the supervision of, the Company’s ~~largest~~Chief ~~shareholder,~~Financial ~~Kyle~~Officer ~~Markward,~~to ~~selling~~provide ~~4,000,000~~reasonable ~~(40,000~~assurance ~~post~~regarding ~~reverse~~the ~~stock~~reliability ~~split)~~of ~~shares~~financial reporting and the preparation of the Company’s ~~common~~financial ~~stock~~statements for external reporting purposes in conformity with U.S. generally accepted accounting principles and include those policies and procedures that (i) pertain to ~~James~~the ~~Oliver,~~maintenance anof ~~individual~~records ~~residing~~that in ~~Florida~~reasonable detail accurately and fairly reflect the transactions and disposition of the assets of the company; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, ~~which~~and ~~represents~~that ~~50%~~receipts and expenditures of the Company’s ~~total~~are ~~issued~~being ~~and~~made ~~outstanding~~only ~~shares~~in accordance with authorization of ~~common~~management ~~stock.~~and ~~Such~~directors ~~4,000,000~~of the Company; and (~~40,000~~iii) ~~post~~provide ~~reverse~~reasonable ~~stock~~assurance ~~split)~~regarding ~~shares~~prevention ~~sold~~or ~~represent~~timely ~~all~~detection of ~~the~~unauthorized ~~shares~~acquisition, use or disposition of the Company’s ~~common~~assets ~~stock~~that ~~owned~~could byhave ~~Mr.~~a ~~Markward~~material effect on the financial statements.

~~Effective~~As ~~October~~of 13August 31, ~~2016~~2017, ~~the~~management ~~Board~~conducted ofan ~~Directors~~assessment (of the ~~“Board”)~~effectiveness of the Company’s ~~appointed~~internal ~~Mr.~~control ~~James~~over ~~Oliver~~financial asreporting ~~President,~~based ~~Secretary~~on ~~and~~the asframework aestablished ~~member~~in ofInternal Control-Integrated Framework issued by the ~~Company’s~~Committee ~~Board.~~of OnSponsoring Organizations (COSO) of the ~~same~~Treadway ~~day~~Commission. Based on the ~~Board~~criteria ~~elected~~established ~~Mr.~~by ~~Benjamin~~COSO ~~Teare~~management asconcluded that the Company’s ~~Chief~~internal ~~Operations~~control ~~Officer~~over financial reporting was effective as of August 31, 2017.

~~With~~This ~~the~~Report ~~change~~does innot ~~control~~include ~~certain~~an ~~liabilities~~attestation ofreport ~~the Company were forgiven and/or paid for on behalf~~ of the Company’s byindependent ~~our~~registered ~~founder,~~public ~~former~~accounting ~~president~~firm ~~and~~regarding ~~chief~~internal ~~executive~~control ~~officer,~~over ~~Mr.~~financial ~~Markward.~~reporting ~~Total~~as ~~liabilities~~smaller ~~approximated~~reporting ~~$165,000~~companies ~~which~~are ~~included~~not ~~legal~~required ~~fees owed~~ to ~~our~~include ~~legal~~such ~~counsel~~report ofand ~~$2,500.~~EGC’s Onare ~~October~~exempt ~~18,~~from ~~2016,~~this ~~the~~requirement ~~Company,~~entirely ~~reported~~until onthey aare ~~Form~~no ~~8-K~~longer ~~that~~an itEGC. ~~had~~Management’s ~~filed~~report ~~Articles~~is ofnot ~~Merger~~subject ~~with~~to ~~the~~attestation ~~Nevada~~by ~~Secretary of State, whereby it entered into a statutory merger with its wholly-owned subsidiary, with~~ the ~~effect being that the~~ Company’s ~~changed~~independent ~~its~~registered ~~name~~public toaccounting ~~from “Remove-By-You, Inc~~firm.~~” to “Gain Cities Limited” (the “Name Change”).~~

~~The~~Limitations ~~Company~~on is a development stage company and has no financial resources. We have not established or attempted to establish a source of equity or debt financing. Our independent registered public accounting firm has included an explanatory paragraph in their report emphasizing the ~~uncertainty~~Effectiveness of ~~our ability to remain a going concern.~~Controls

~~Business~~Management has confidence in its internal controls and procedures. The Company’s management believes that a control system, no matter how well designed and operated can provide only reasonable assurance and cannot provide absolute assurance that the objectives of the internal control system are met, and no evaluation of internal controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected. Further, the design of an internal control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitation in all internal control systems, no evaluation of controls can provide absolute assurance that all control issuers and instances of fraud, if any, within the Company have been detected.

InChanges ~~connection with the change~~ in ~~control,~~Internal ~~the Company has decided to enter into the business of sports betting arbitrage and expects to sell analytics used by customers in placing legal bets on sporting events.~~ Controls

~~ITEM~~There 3.were ~~QUANTITATIVE~~no ~~AND~~changes ~~QUALITATIVE~~in ~~DISCLOSURES~~the ~~ABOUT~~Company’s ~~MARKET~~internal ~~RISK~~controls over financial reporting that occurred during the quarter ended August 31, 2017 that have materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

WeInternal ~~are~~control systems, no matter how well designed and operated, have inherent limitations. Therefore, even a ~~smaller~~system ~~reporting~~which ~~company~~is asdetermined ~~defined~~to bybe ~~Rule~~effective ~~12b-2~~cannot ofprovide ~~the~~absolute ~~Securities~~assurance ~~Exchange~~that ~~Act~~all control issues have been detected or prevented. Our systems of ~~1934~~internal ~~and~~controls are ~~not~~designed ~~required~~ to provide ~~the~~reasonable ~~information~~assurance ~~under~~with ~~this~~respect ~~item~~to financial statement preparation and presentation.

~~ITEM~~15 4.Table ~~CONTROLS~~of ~~AND PROCEDURES~~Contents

~~Evaluation~~PART ofII ~~Disclosure~~– ~~Controls~~OTHER ~~and Procedures~~INFORMATION

~~The~~ITEM Company maintains disclosure controls and procedures that are designed to ensure that information required to be disclosed in the Company’s Exchange Act reports is recorded, processed, summarized and reported within the time communicated to the Company’s management, including its Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure based closely on the definition of “disclosure controls and procedures” in Rule 13a-15(e)1. ~~The~~LEGAL Company’s disclosure controls and procedures are designed to provide a reasonable level of assurance of reaching the Company’s desired disclosure control objectives. In designing periods specified in the SEC’s rules and forms, and that such information is accumulated and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures. The Company’s certifying officer has concluded that the Company’s disclosure controls and procedures are effective in reaching that level of assurance.PROCEEDINGS

AtWe ~~the~~know ~~end~~ of ~~the~~no ~~period~~material, ~~being~~existing ~~reported~~or ~~upon,~~pending ~~the~~legal ~~Company~~proceedings ~~carried~~against ~~out~~our ~~an evaluation~~company, ~~under~~nor ~~the~~are ~~supervision~~we ~~and~~involved ~~with~~as ~~the~~a ~~participation~~plaintiff ofin ~~the~~any ~~Company’s~~material ~~management,~~or ~~including~~pending ~~the~~litigation. ~~Company’s~~There ~~Chief~~are ~~Executive~~no ~~Officer~~proceedings ~~and~~in ~~Chief~~which ~~Financial~~our ~~Officer~~director, ofofficer ~~the~~or ~~effectiveness~~any ofaffiliates, ~~the~~or ~~design~~any ~~and~~registered ~~operation~~or ofbeneficial ~~the Company’s disclosure controls and procedures. Based on the foregoing~~shareholder, ~~our~~is ~~Chief~~an ~~Executive~~adverse ~~Officer~~party ~~and~~or ~~Chief~~has ~~Financial~~a ~~Officer~~material ~~concluded~~interest ~~that~~adverse to our ~~disclosure controls and procedures were effective~~interest.

14ITEM ~~Table~~1A. ofRISK ~~Contents~~FACTORS

~~Management’s~~We ~~Report~~are ona ~~Internal~~smaller ~~Control~~reporting ~~over~~company ~~Financial~~as ~~Reporting~~defined by Rule12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

~~Management~~ITEM ~~of the Company is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Section 13a-15(f) of the Securities Exchange Act of 1934, as amended)~~2. ~~Internal~~UNREGISTERED ~~control~~SALES ~~over~~OF ~~financial~~EQUITY ~~reporting~~SECURITIES isAND aUSE ~~process~~OF designed by, or under the supervision of, the Company’s Chief Financial Officer to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the Company’s financial statements for external reporting purposes in conformity with U.S. generally accepted accounting principles and include those policies and procedures that (i) pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and disposition of the assets of the company; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorization of management and directors of the Company; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect on the financial statements.PROCEEDS

AsNone offor ~~May 31, 2017, management conducted an assessment of~~ the ~~effectiveness~~period ofending ~~the~~August Company’s internal control over financial reporting based on the framework established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission. Based on the criteria established by COSO management concluded that the Company’s internal control over financial reporting was effective as of May 31, 2017.

~~This~~ITEM Report does not include an attestation report of the Company’s independent registered public accounting firm regarding internal control over financial reporting as smaller reporting companies are not required to include such report and EGC’s are exempt from this requirement entirely until they are no longer an EGC3. ~~Management’s~~DEFAULTS ~~report~~UPON isSENIOR ~~not subject to attestation by the Company’s independent registered public accounting firm.~~SECURITIES

~~Limitations on the Effectiveness of Controls~~None.

~~Management~~ITEM ~~has confidence in its internal controls and procedures~~4. ~~The~~MINE ~~Company’s~~SAFETY management believes that a control system, no matter how well designed and operated can provide only reasonable assurance and cannot provide absolute assurance that the objectives of the internal control system are met, and no evaluation of internal controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected. Further, the design of an internal control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitation in all internal control systems, no evaluation of controls can provide absolute assurance that all control issuers and instances of fraud, if any, within the Company have been detected.DISCLOSURES

~~Changes~~Not ~~in Internal Controls~~applicable.

There were no changes in the Company’s internal controls over financial reporting that occurred during the quarter ended May 31, 2017 that have materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

Internal control systems, no matter how well designed and operated, have inherent limitations. Therefore, even a system which is determined to be effective cannot provide absolute assurance that all control issues have been detected or prevented. Our systems of internal controls are designed to provide reasonable assurance with respect to financial statement preparation and presentation.

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PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

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

ITEM 1A. RISK FACTORS

We are a smaller reporting company as defined by Rule12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

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

None for the period ending May 31, 2017.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5. OTHER INFORMATION

~~On May 31, 2017, the Company’s board of directors approved and on March 7, 2017 the Company filed an amendment to its Articles of Incorporation to effect a reverse stock split of its common stock~~None. The reverse stock split exchanged one (1) share for every one hundred (100) shares issued and outstanding at the time. All share and per share amounts in this report have been adjusted to reflect this reverse split.

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ITEM 6. EXHIBITS

Exhibit		Exhibit Description
3.1*		Articles of Incorporation
3.1.2		Certificate of Amendment to Articles of Incorporation
3.2*		Bylaws of Remove-By-You, Inc.
10.2*		Conflict of Interest Agreement
31.1		Certificate of Chief Executive Officer and Chief Financial Officer
32.1		Certification of Chief Executive Officer and Chief Financial Officer
101.INS		XBRL Instance Document
101.SCH		XBRL Taxonomy Extension Schema
101.CAL		XBRL Taxonomy Extension Calculation Linkbase
101.DEF		XBRL Taxonomy Extension Definition Linkbase
101.LAB		XBRL Taxonomy Extension Labels Linkbase
101.PRE		XBRL ~~Taxonoy~~Taxonomy Extension Presentation Linkbase

______________

*	Filed with initial filing of the Company’s registration statement on Form S-1, January 20, 2015.

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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.

	GAIN CITIES LIMITED
DATED: July 20, 2017	By:	/s/ James Oliver
DATED: February 12, 2018	By:	/s/ James Oliver
		James Oliver
		Chief Executive Officer (Principal Executive Officer), President, Chief Financial Officer (Principal Accounting Officer), and Director

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