UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarter ended: ~~September~~December 3031, 2017

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Transition Period from ___________ to____________

Commission File Number: 333-206916

UNICOBE CORP.

(Exact name of registrant as specified in its charter)




Nevada (State or Other Jurisdiction of Incorporation or Organization)	3479 (Primary Standard Industrial Classification Code Number)	30-0855502 I.R.S. Employer Identification Number

Serdike 17A, ap. 37 Sofia, Bulgaria, 1000

Phone: +17028506585

E-mail: unicobecorp@gmail.com

(Address, including zip code, and telephone number,

Including area code, of registrant’s principal executive offices)

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 past 12 months, and (2) has been subject to such filing requirements for the past 90 days.

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”, “non-accelerated filer”, “emerging growth company” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

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

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 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 [ ] No [X]

As of ~~September~~January 30, ~~2017~~2018 there were 2,120,000 shares outstanding of the registrant’s common stock.

		Page
PART I	FINANCIAL INFORMATION:
Item 1.	Financial Statements	3
	Balance Sheets as of September 30, 2017 (unaudited) and June 30, 2017	4
	Balance Sheets as of December 31, 2017 (unaudited) and June 30, 2017	4
	Statements of Operations for the three month periods ended September 30, 2017 and 2016 (unaudited)	5
	Statements of Operations for the three and six month periods ended December 31, 2017 and 2016 (unaudited)	5
	Statements of Cash Flows for the three month periods ended September 30, 2017 and 2016 (unaudited)	6
	Statements of Cash Flows for the six month periods ended December 31, 2017 and 2016 (unaudited)	6
	Notes to the Financial Statements (unaudited)	7
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	1011
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	15
Item 4.	Controls and Procedures	15
PART II	OTHER INFORMATION:
Item 1.	Legal Proceedings	15
Item 1A	Risk Factors	15
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	15
Item 3.	Defaults Upon Senior Securities	15
Item 4.	Mine Safety Disclosure.	15
Item 5.	Other Information	16
Item 6.	Exhibits	16
	Signatures	16

PART I – FINANCIAL INFORMATION

Item 1. Financial statements

The accompanying interim financial statements of Unicobe Corp. (the “Company”), have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with United States generally accepted principles have been condensed or omitted pursuant to such rules and regulations.

In the opinion of management, the financial statements contain all material adjustments, consisting only of normal adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

UNICOBE CORP.

BALANCE SHEETS

AS OF ~~SEPTEMBER~~DECEMBER 3031, 2017 AND JUNE 30, 2017

ASSETS	December 31, 2017 (Unaudited)	~~September~~June 30, 2017 ~~(Unaudited)~~			~~June 30, 2017~~
Current Assets
Cash and cash equivalents	$ 508	$ 1,555
Cash and cash equivalents	$	4,248		$	1,555
Inventory	1,293	5,935
Inventory		5,195			5,935
Accounts receivable	11,494	-
Accounts receivable		13,244			-
Prepaid Expenses	1,252	2,552
Prepaid Expenses		1,941			2,552
Total Current Assets	14,547	10,042
Total Current Assets		24,628			10,042
Fixed Assets
Fixed Assets
Equipment/Website	6,480	7,153
Equipment/Website		6,817			7,153
Total Fixed Assets	6,480	7,153
Total Fixed Assets		6,817			7,153
Total Assets	$ 21,027	$ 17,195
Total Assets	$	31,445		$	17,195
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
Liabilities
Liabilities
Current Liabilities
Current Liabilities
Loans	$ 23,967	$ 23,967
Loans	$	23,967		$	23,967
Total Current Liabilities	23,967	23,967
Accounts payable		3,500			-
Total Liabilities	23,967	23,967
Deferred revenue		13,244			-
Stockholders’ Equity (Deficit)
Total Current Liabilities		40,711			23,967
Common stock, par value $0.001; 75,000,000 shares authorized; 2,120,000 and 2,120,000 shares issued and outstanding as of December 31, 2017 and June 30, 2017, respectively	2,120	2,120
Total Liabilities		40,711			23,967
Additional paid-in capital	4,680	4,680
Stockholders’ Equity (Deficit)
Accumulated deficit	(9,740)	(13,572)
Common stock, par value $0.001; 75,000,000 shares authorized; 2,120,000 and 2,120,000 shares issued and outstanding as of March 31, 2017 and June 30, 2016, respectively		2,120			2,120
Total Stockholders’ Equity (Deficit)	(2,940)	(6,772)
Additional paid-in capital		4,680			4,680
Total Liabilities and Stockholders’ Equity(Deficit)	$ 21,027	$ 17,195
Accumulated deficit		(16,066	)		(13,572	)
Total Stockholders’ Equity (Deficit)		(9,266	)		(6,772	)
Total Liabilities and Stockholders’ Equity(Deficit)	$	31,445		$	17,195

See accompanying notes to financial statements.

UNICOBE CORP.

STATEMENTS OF OPERATIONS

FOR THE THREE AND SIX MONTHS ENDED ~~SEPTEMBER~~DECEMBER 3031, 2017 AND 2016

(UNAUDITED)

		Three Months Ended September 30, 2017				Three Months Ended September 30, 2016
	Three Months Ended December 31, 2017	Three Months Ended December 31, 2016	Six Months Ended December 31, 2017	Six Months Ended December 31, 2016
REVENUES	$ 13,244	6$ 3,~~945~~560	$ 20,189	$ 16,326	$	~~12,766~~
Cost of Goods Sold	3,901	~~741~~294	4,642	2,088		~~1,794~~
Gross Profit	9,343	63,~~204~~266	15,547	14,238		~~10,972~~
OPERATING EXPENSES
General and Administrative Expenses	3,016	84,~~698~~202	11,715	16,593		~~12,391~~
TOTAL OPERATING EXPENSES	(3,016)	(84,~~698~~202)	(11,715)	(16,593)		~~(12,391~~	)
NET INCOME (LOSS) FROM OPERATIONS	6,327	(~~2,494~~936)	)3,832	(2,355)		~~(1,419~~	)
PROVISION FOR INCOME TAXES	-	-	-	-		-
NET INCOME (LOSS)	$ 6,327	$ (~~2,494~~936)	)$ 3,832	$ (2,355)	$	~~(1,419~~	)
NET LOSS PER SHARE: BASIC AND DILUTED	$ 0.00	$ (0.00)	)$ 0.00	$ (0.00)	$	~~(0.00~~	)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	2,120,000	2,~~120~~440,000	2,120,000	2,440,000		~~2,440,000~~

See accompanying notes to financial statements.

UNICOBE CORP.

STATEMENTS OF CASH FLOWS

FOR THE ~~THREE~~SIX MONTHS ENDED ~~SEPTEMBER~~DECEMBER 3031, 2017 AND 2016

(UNAUDITED)

		Three Months Ended September 30, 2017			Three Months Ended September 30, 2016
	Six Months Ended December 31, 2017	Six Months Ended December 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$	(2,494	)	$	(1,419	)
Net income (loss) for the period	$ 3,832	$ (2,355)
Adjustments to reconcile net loss to net cash (used in) operating activities:
Adjustments to reconcile net income (loss) to net cash (used in) operating activities:
Depreciation	673	~~336~~672			~~336~~
Changes in operating assets and liabilities
Prepaid Expenses	1,300	~~611~~(48)			~~(48~~	)
Inventory	4,642	~~740~~1,221			~~927~~
Accounts Receivable	(11,494)	~~(13,244~~-	)		-
Accounts Payable		3,500			-
Deferred Revenue	-	(1,200)
Deferred Revenue		13,244			(1,200	)
CASH FLOWS PROVIDED BY (USED IN) OPERATING ACTIVITIES	(1,047)	(1,710)
CASH FLOWS PROVIDED BY (USED IN) OPERATING ACTIVITIES		2,693			(1,404	)
CASH FLOWS FROM INVESTING ACTIVITIES	-	-
CASH FLOWS FROM INVESTING ACTIVITIES		-			-
CASH FLOWS FROM FINANCING ACTIVITIES	-	-
CASH FLOWS FROM FINANCING ACTIVITIES		-			-
NET INCREASE (DECREASE) IN CASH	(1,047)	(1,710)
NET INCREASE (DECREASE) IN CASH		2,693			(1,404	)
Cash, beginning of period	1,555	1,963
Cash, beginning of period		1,555			1,963
Cash, end of period	$ 508	$ 253
Cash, end of period	$	4,248		$	559
SUPPLEMENTAL CASH FLOW INFORMATION:
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	$ -	$ -
Interest paid	$	-		$	-
Income taxes paid	$ -	$ -
Income taxes paid	$	-		$	-

See accompanying notes to financial statements.

UNICOBE CORP.

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

~~SEPTEMBER~~DECEMBER 3031, 2017

NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

UNICOBE Corp. (“the Company”, “we”, “us” or “our”) was incorporated in the State of Nevada on May 19, 2014. We are in a business of producing and selling laser engravings on glass billets. Our office is located at Serdike 17A, ap. 37 Sofia, Bulgaria, 1000.

NOTE 2 – GOING CONCERN

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. However, the Company had limited revenues as of ~~September~~December 3031, 2017. The Company currently has ~~losses~~income, negative working capital and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern.

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

NOTE 3 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES

Basis of presentation

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s year-end is June 30.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $~~4,248~~508 of cash as of ~~September~~December 3031, 2017 and $1,555 as of June 30, 2017.

Fair Value of Financial Instruments

ASC topic 820 "Fair Value Measurements and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

These tiers include:


Level 1:	Defined as observable inputs such as quoted prices in active markets;
Level 2:	Defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
Level 3:	Defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

The carrying value of cash and the Company’s loan from director approximates its fair value due to their short-term maturity.

Prepaid Expenses

Prepaid Expenses are recorded at fair market value. The Company had $1,~~941~~252 in prepaid rent as of ~~September~~December 3031, 2017 and $2,552 as of June 30, 2017.

UNICOBE CORP.

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

~~SEPTEMBER~~DECEMBER 3031, 2017

NOTE 3 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (CONTINUED)

Inventories

Inventories are stated at the lower of cost or market. Cost is principally determined using the first in, first out (FIFO) method. The Company had a total of $1,~~294~~293 in raw materials ~~and $3,901 in finished goods~~ as of ~~September~~December 3031, 2017, and $5,935 in raw materials as of June 30, 2017.

Depreciation, Amortization, and Capitalization

The Company records depreciation and amortization when appropriate using both straight-line and declining balance methods over the estimated useful life of the assets. We estimate that the useful life of a laser-engraving machine is 7 years and the current version of the web site is 1 year. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the related accumulated depreciation is removed from the appropriate accounts and the resultant gain or loss is included in net income.

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Revenue Recognition

The Company recognizes revenue in accordance with ASC topic 605 “Revenue Recognition”. The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured. Our customers have a right of return of the products for one month from the invoice date. Sales made to customers are recorded as deferred revenue until the right of return period has passed.

Stock-Based Compensation

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Basic Income (Loss) Per Share

The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. For the ~~three~~six months ended ~~September~~December 3031, 2017 there were no potentially dilutive debt or equity instruments issued or outstanding.

Comprehensive Income

Comprehensive income is defined as all changes in stockholders' equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. For the ~~three~~six months ended ~~September~~December 3031, 2017 and 2016 there were no differences between our comprehensive loss and net loss.

NOTE 4 – LOAN FROM DIRECTOR

As of ~~September~~December 3031, 2017, our sole director loaned to the Company $23,967. This loan is unsecured, non-interest bearing and due on demand.

The balance due to the director was $23,967 as of ~~September~~December 3031, 2017 and $23,967 as of June 30, 2017, respectively.

UNICOBE CORP.

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

~~SEPTEMBER~~DECEMBER 3031, 2017

NOTE 5 – FIXED ASSETS

		Equipment		Website		~~Website~~Totals			~~Totals~~
Cost
As at June 30, 2016	$	9,415	$	300	$	~~300~~9,715		$	~~9,715~~
Additions		-		-		-			-
Disposals		-		-		-			-
As at June 30, 2017	$	9,415	$	300	$	~~300~~9,715		$	~~9,715~~
Additions		-		-		-			-
Disposals		-		-		-			-
As at September 30, 2017	$	9,415			$	300		$	9,715
As at December 31, 2017	$	9,415	$	300	$	9,715
Depreciation
As at June 30, 2016	$	(917)	)$	(300)	$	(~~300~~1,217)	)	$	~~(1,217~~	)
Change for the period		(1,345)	)	(-)		(-1,345)			~~(1,345~~	)
As at June 30, 2017	$	(2,262)	)$	(300)	$	(~~300~~2,562)	)	$	~~(2,562~~	)
Change for the period		(~~336~~673)	)	(-)		(-673)			~~(336~~	)
As at September 30, 2017	$	(2,598	)		$	(300	)	$	(2,898	)
As at December 31, 2017	$	(2,935)	$	(300)	$	(3,235)
Net book value	$	6,~~817~~480	$	-	$	-6,480		$	~~6,817~~

NOTE 6 – COMMON STOCK

The Company has 75,000,000, $0.001 par value shares of common stock authorized.

During March, 2016, the Company issued a total of 60,000 common shares for cash contribution of $2,400 at $0.04 per share.

During April, 2016, the Company issued a total of 225,000 common shares for cash contribution of $9,000 at $0.04 per share.

During May, 2016, the Company issued a total of 120,000 common shares for cash contribution of $4,800 at $0.04 per share.

During June 2016, the Company issued a total of 35,000 common shares for cash contribution of $1,400 at $0.04 per share.

In January 2017, the Company rescinded the offering of 320,000 shares sold to certain shareholders during March to June 2016. The shares were returned by twenty investors, and the Company refunded monies invested.

The Company rescinded the offering to these shareholders due to the discovery of forged identification provided by the investors.

There were 2,120,000 shares of common stock issued and outstanding as of ~~September~~December 3031, 2017.

NOTE 7 – COMMITMENTS AND CONTINGENCIES

The Company ~~has~~renewed ~~reentered~~ a rental agreement for a $230 monthly fee since August 1, 2017 till September 1, 2018.

UNICOBE CORP.

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

~~SEPTEMBER~~DECEMBER 3031, 2017

NOTE 8 – SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to ~~September~~December 3031, 2017 through the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.

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

This quarterly report and other reports filed by Unicobe Corp. (“we,” “us,” “our,” or the “Company”), from time to time contain or may contain forward-looking statements and information that are based upon beliefs of, and information currently available to, the Company’s management as well as estimates and assumptions made by Company’s management. Readers are cautioned not to place undue reliance on these forward-looking statements, which are only predictions and speak only as of the date hereof. When used in the filings, the words “anticipate,” “believe,” “estimate,” “expect,” “future,” “intend,” “plan,” or the negative of these terms and similar expressions as they relate to the Company or the Company’s management identify forward-looking statements. Such statements reflect the current view of the Company with respect to future events and are subject to risks, uncertainties, assumptions, and other factors. Should one or more of these risks or uncertainties materialize, or should the underlying assumptions prove incorrect, actual results may differ significantly from those anticipated, believed, estimated, expected, intended, or planned.

Although the Company believes that the expectations reflected in the forward-looking statements are reasonable, the Company cannot guarantee future results, levels of activity, performance, or achievements. Except as required by applicable law, including the securities laws of the United States, the Company does not intend to update any of the forward-looking statements to conform these statements to actual results.

Our financial statements are prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). These accounting principles require us to make certain estimates, judgments, and assumptions. We believe that the estimates, judgments, and assumptions upon which we rely are reasonable based upon information available to us at the time that these estimates, judgments, and assumptions are made. These estimates, judgments, and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. Our financial statements would be affected to the extent there are material differences between these estimates.

Overview

Unicobe Corp. was incorporated in the State of Nevada on May 19, 2014. We have never declared bankruptcy, have never been in receivership, and have never been involved in any legal action or proceedings. Since incorporation, we have not made any significant purchase or sale of assets. Our business office is located at Serdike 17A, ap. 37 Sofia, Bulgaria, 1000. Our telephone number is +17028506585.

Our business is the application of various types and shapes of laser engravings onto glass billets and distribution thereof primarily in Bulgaria and neighboring countries. We have generated limited revenues from operations to date.

Our products can be divided into three categories: 1) mass market tourist souvenirs; 2) corporate gifts, souvenirs and insignia; 3) individually designed laser engraved glass products for personal use as an element of interior design or memento. ~~Success~~The success of our business plan will depend on the flow of tourists, business climate and economic progress of Bulgaria and the region. A downturn of tourism particularly and of the corporate sector in general can adversely affect our intended business.

We will distribute our laser engraved glass products in Bulgaria and neighboring countries. We plan to use various distribution channels for various types of customers. We plan to distribute mass-market souvenirs via supermarkets of large retail chains, tourist shops and kiosks; corporate clients and individual clients will be covered by our web page and targeted marketing exercises.

Product Overview

Unicobe Corp.’s business is in applying standard and custom laser engravings on glass billets of various shapes to be sold to both mass-market consumers and individual clients. Individual customers may use either Unicobe-proposed designs or their own.

We plan that our production capacities will allow us to manufacture souvenirs, tourist-oriented products, up-market gifts and interior design items from glass based on advanced and unique designs and templates.

Unicobe Corp. has purchased two 3D Crystal Laser engraving machines from a Chinese vendor. This machine has more modern advanced functions and will serve for expediting the range of offered engraving products and increasing the quality level of engraving items.

Unicobe Corp. has the ability to manufacture such original items as, for example:

· Advertising or corporate glass souvenirs with brand identity of the customer;

· High-end souvenir-like glass gifts and awards;

· Custom designed nameplates.

However, first, we intend to launch a mass manufacture of inexpensive laser-engraved tourist souvenirs of various shapes.

~~JG-7040SG~~Potential ~~Laser Engraving Machine~~Customers

~~Machine~~Our ~~Features:~~President and Director, Anatoliy Kanev, will market our product and negotiate with potential customers and wholesale buyers. We intend to develop and maintain a database of potential corporate clients who may be interested in our products. We will follow up with these clients periodically and offer them free samples, presentations and special discounts from time to time. We plan to attend trade shows in our industry to exhibit our products with a view to find new customers.

1.Three ~~Honeycomb~~main ~~and~~categories ~~aluminous strip panel double-face working table is suitable for processing different kinds~~ of ~~non-metal~~our ~~materials.~~clients are:

2. Automatic up and down working table, easy and flexible operation.


·	Tourists coming to spend their vacations in Bulgaria and neighboring countries. First of all, we rely on the tourism potential of Bulgaria. In 2013, 9.2 million tourists visited Bulgaria. Tourists from Greece, Romania and Turkey comprise 40% of all persons visiting the country. The tourism sector in Bulgaria constituted 13.6% of GDP, having provided for 111,856 workplaces in 2013. During three summer months of 2013 the average amount of tourists in Bulgaria reached 1.5 million persons per month, 61% of whom came from the European Union, which, in turn, suggests potential demand for our products. In the recent years, the average annual increment of tourists in Bulgaria increase of 6%. When marketing our products to this segment of the market we plan to cooperate with both local retailers of tourist products (tourist shops, kiosks, tents etc.), and larger wholesalers (tourist agencies, retail chains etc.).
·	Individual customers will address us in order to get laser engravings on glass based on their individual preferences or designs or designs developed by us.

3.· ~~Equipped~~Corporate ~~with~~clients, ~~Ultrasonic~~representing ~~Auto~~large, medium and small-~~focus~~scale ~~System~~businesses, tovarious ~~meet~~associations ~~different~~etc. ~~processing~~This is a rather substantial segment of the market, which grows and regularly generates demand for various corporate gifts, souvenirs; items that promote brand awareness etc.

~~4. Closed-design for top and bottom exhaust systems ensures the safety of the processing, worriless whole process.~~Competition

5We know that there are a number of obstacles to entering the market of laser engravings on glass objects and the competition is rather high. ~~Equipped~~There ~~Rotary~~are ~~engraving~~several ~~attachment~~companies (Smartarts and Laser D) that offer similar services and products and we will have to compete with them. We see the main competitive advantage of our competitors in the established customer base and marketing outlets. But a review of products of our competitors shows that our products are more exclusive, our assortment of products is wider, delivery times are faster, quality is better, approaches to business are more flexible and, very importantly, our equipment is more modern and efficient than that of the competitors, which gives us good chances for ~~engraving~~occupying ~~cylindrical~~a ~~objects~~considerable market niche. Attracting new customers will be also supported by a client-oriented approach of Unicobe Corp., accentuating practical mutually beneficial cooperation with all the clients.

~~Applications:~~ 11

~~Applicable~~One ~~Material:~~of ~~Acrylic,~~our ~~Wood,~~biggest ~~Glass,~~competitive ~~Bamboo,~~advantages ~~Marble,~~is ~~Paper,~~that ~~Leather~~our engraving machine is modern and efficient. This means that we are able to produce more products at the same period of time using fewer resources such as electricity, ~~ABS~~accompanying ~~Plastic~~raw materials and consumables for the machine. The modern machine that is at our disposal also provides a wider range of creative possibilities at creating laser-engraved products, ~~Plywood~~therefore allowing for another serious competitive advantage. Faster delivery time by Unicobe Corp., ~~MDF~~first of all, ~~PMMA~~means the way we see our interaction with individual clients. One of the business operations of Unicobe Corp. is the selling of glass products manufactured according to the unique designs submitted by individual clients dedicated to special occasions, ~~Plexiglas~~events, ~~Cardboard~~memorable moments, etc.

~~Applicable~~Some ~~Industries:~~of ~~Advertising,~~the ~~Signs,~~competitive ~~Promotional~~factors ~~Items,~~that ~~Crafts~~may &affect ~~Gifts,~~our ~~Plaques,~~business ~~Trophies,~~are ~~Awards,~~as ~~Bangles, Badges, Tags, Key Chains, Souvenirs, Precise Ornaments, Architecture Modeling, etc.~~follows:

~~Technical~~1. ~~Parameters~~Number of Competitors Increase: other companies may follow our business model of distributing laser engraved glass billets, which will reduce our competitive edge.

~~Laser~~2. ~~type Hermetic~~Price: Our competitors may be selling similar product at a lower price forcing us to lower our prices as well and ~~detached~~possibly ~~CO2~~sell ~~glass~~our ~~laser~~product ~~tube~~at a loss.

~~Laser~~3. ~~power 50W~~Substitute Products: competitors may substitute laser engraved glass billets with similar products from plastic.

~~Working area 700mmЧ400mm~~Marketing

NoThe sales strategy will be based on communicating that owning a product by Unicobe Corp., either a mass-~~load~~market ~~max~~souvenir ~~speed 0~~or a high-~~24000mm/min~~end customs-made model, is a source of pride and appreciation. Memorable products by Unicobe Corp. attracts attention, as a piece of interior design always staying in sight, be it an individual customer or large corporate client or a tourist. Our products may also be considered as a long-term investment since the life cycle of our products is rather lengthy and the design stays up-to-date almost infinitely. Especially, given the fact that we plan to affix every product, including those distributed via retail points, with a business card with information about Unicobe Corp., information about the product and contact details. And in order to enhance the feeling of uniqueness of our products, we may also indicate a unique reference number on the business card to accompany each Unicobe Corp. product.

~~Working~~We ~~table Honeycomb~~plan to distribute our products via several distribution channels simultaneously. As regards to the tourism segment, we plan to cooperate with retailers (kiosks, tourist souvenir shops etc.) and ~~strip~~wholesalers ~~panel~~(supermarkets, ~~double-face~~large ~~working~~retail ~~table~~chains, tourism agencies).

~~Automatic~~Among upothers, &we ~~down~~also ~~distance:~~intend 0to use such marketing strategies as web advertisements, direct mailing, and phone calls to acquire potential customers. We plan to develop a website to market and display our products. As of the date of this filing we have already purchased a website (www.unicobecorp.com) and plan to develop it. To accomplish this, we plan to contract an independent web designing company. Our website will describe our product in detail, show our contact information, and include some general information and pictures of our laser engraved products, available designs, etc. We intend to attract traffic to our website by a variety of online marketing tactics such as registering with top search engines using selected key words and meta-~~150~~tags, mmand utilizing link and banner exchange options. We intend to promote our website by displaying it on our promotion materials.

~~Repeating~~We ~~location~~also ~~accuracy ±0~~plan to attend some trade shows and souvenir exhibitions to show our products with a view to find new customers.~~1mm~~ We will intend to continue our marketing efforts during the life of our operations. There is no guarantee that we will be able to attract and more importantly retain enough customers to justify our expenditures. If we are unable to generate a significant amount of revenue and to successfully protect ourselves against those risks, then it would materially affect our financial condition and our business could be harmed.

~~Motion~~Description ~~system 5~~of ~~inches LCD display, Offline stepping motor system~~property

~~Potential~~The ~~Customers~~Company has signed a Rental Agreement with Elica Valentinova for a one-year term with the opportunity of expansion. The original monthly rental fee was $150. The Company has reentered a rental agreement for a $230 monthly fee since August 1, 2017 till September 1, 2018.

Our President and Director, Anatoliy Kanev, will market our product and negotiate with potential customers and wholesale buyers. We intend to develop and maintain a database of potential corporate clients who may be interested in our products. We will follow up with these clients periodically and offer them free samples, presentations and special discounts from time to time. We plan to attend trade shows in our industry to exhibit our products with a view to find new customers.Insurance

~~Three main categories of our clients are:~~ 12

11We do not maintain any insurance and do not intend to maintain insurance in the future. Because we do not have any insurance, if we are made a party of a products liability action, we may not have sufficient funds to defend the litigation. If that occurs a judgment could be rendered against us that could cause us to cease operations.

Tourists coming to spend their vacations to Bulgaria and neighboring countries. First of all, we rely on the tourism potential of Bulgaria. In 2013, 9.2 mln tourists visited Bulgaria. Tourists from Greece, Romania and Turkey comprise 40% of all persons attending the country. Tourism sector in Bulgaria constituted 13.6% of GDP, having provided for 111,856 workplaces in 2013. During three summer months of 2013 the average amount of tourists in Bulgaria reached 1.5 mln persons per month, 61% of whom came from the European Union, which, in turn, suggests serious potential solvent demand for our products. In the recent years, the average annual increment of tourists in Bulgaria has comprised 6%. When marketing our products to this segment of the market we plan to cooperate with both local retailers of tourist products (tourist shops, kiosks, tents etc.), and larger wholesalers (tourist agencies, retail chains etc.).

Individual customers will address us in order to get laser engravings on glass based on their individual preferences or designs or designs developed by us.

Research and Development Expenditures

·We ~~Corporate~~have ~~clients,~~not ~~representing~~incurred ~~large,~~any ~~medium~~research ~~and~~expenditures ~~small-scale~~since ~~businesses,~~our ~~various associations etc~~incorporation. ~~This is a rather substantial segment of the market, which grows and regularly generates demand for various corporate gifts, souvenirs; items that promote brand awareness etc.~~

~~Competition~~Bankruptcy or Similar Proceedings

~~We know that there are a number of obstacles to entering the market of laser engravings on glass objects and the competition is rather high.~~ There ~~are~~has ~~several~~been ~~companies~~no ~~(Smartarts~~bankruptcy, ~~and~~receivership ~~Laser~~or ~~D) that offer~~ similar ~~services and products and we will have to compete with them~~proceeding. We see the main competitive advantage of our competitors in the established customer base and marketing outlets. But review of products of our competitors shows that our products are more exclusive, our assortment of products is wider, delivery times are faster, quality is better, approaches to business are more flexible and, very importantly, our equipment is more modern and efficient than that of the competitors, which gives us good chances for occupying a considerable market niche. Attracting new customers will be also supported by a client-oriented approach of Unicobe Corp., accentuating practical mutually beneficial cooperation with all the clients.

One of our biggest competitive advantages is that our engraving machine is modern and efficient. This means that we are able to produce more products at the same period of time using fewer resources such as electricity, accompanying raw materials and consumables for the machine. The modern machine that is at our disposal also provides a wider range of creative possibilities at creating laser-engraved products, therefore allowing for another serious competitive advantage. Faster delivery time by Unicobe Corp., first of all, means the way we see our interaction with individual clients. One of the business operations of Unicobe Corp. is the selling of glass products manufactured according to the unique designs submitted by individual clients dedicated to special occasions, events, memorable moments, etc.Employees

~~Some~~We ofcurrently ~~the~~have ~~competitive~~no ~~factors~~employees, ~~that~~other ~~may~~than ~~affect~~ our ~~business~~sole ~~are~~officer asand ~~follows:~~director Anatoliy Kanev.

1.Management’s ~~Number~~Discussion ofand ~~Competitors~~Analysis ~~Increase:~~of ~~other~~Financial ~~companies~~Condition ~~may~~and ~~follow~~Results ~~our business model~~ of ~~distributing laser engraved glass billets, which will reduce our competitive edge.~~Operations

2.Results ~~Price:~~of ~~Our~~Operations ~~competitors~~for ~~may~~the bethree ~~selling~~and ~~similar~~six ~~product~~month atperiods aended ~~lower~~December ~~price~~31, ~~forcing~~2017 ~~us to lower our prices as well~~ and ~~possibly sell our product at a loss.~~2016:

3.Revenue ~~Substitute~~and ~~Products:~~cost ~~competitors~~of ~~may~~goods ~~substitute laser engraved glass billets with similar products from plastic.~~sold

~~Marketing~~For the three month period ended December 31, 2017 and 2016 the Company generated total revenue of $13,244 and $3,560 respectively, from selling laser engraving products to its customers. The cost of goods sold for the three month period ended December 31, 2017 and 2016 was $3,901 and $294 respectively, which represent the cost of raw materials. The increase in revenue is due to an increase in sales to our customers.

~~The~~For ~~sales~~the ~~strategy~~six ~~will~~month beperiod ~~based~~ended onDecember ~~communicating that owning a product by Unicobe Corp.~~31, ~~either~~2017 aand 2016 ~~mass-market~~the ~~souvenir~~Company orgenerated atotal ~~high-end~~revenue ~~customs-made~~of ~~model~~$20,189 ~~is a source of pride~~ and ~~appreciation. Memorable products by Unicobe Corp. attracts attention~~$16,326 ~~as a piece of interior design always staying in sight~~respectively, befrom itselling anlaser ~~individual~~engraving ~~customer~~products orto ~~large~~its ~~corporate client or a tourist~~customers. ~~Our~~The ~~products~~cost ~~may also be considered as a long-term investment since the life cycle~~ of ~~our~~goods ~~products~~sold isfor ~~rather lengthy and~~ the ~~design~~six ~~stays~~month ~~up-to-date~~period ~~almost~~ended ~~infinitely.~~December ~~Especially~~31, ~~given~~2017 ~~the~~and ~~fact~~2016 ~~that~~was ~~we plan to affix every product~~$4,642 ~~including~~and ~~those distributed via retail points~~$2,088 ~~with a business card with information about Unicobe Corp.~~respectively, ~~information~~which ~~about~~represent the ~~product~~cost ~~and~~of ~~contact~~raw ~~details~~materials. ~~And~~The increase in ~~order~~revenue tois ~~enhance~~due ~~the~~to ~~feeling~~an ofincrease ~~uniqueness~~in ofsales ~~our products, we may also indicate a unique reference number on the business card~~ to ~~accompany~~our ~~each Unicobe Corp~~customers. ~~product.~~

12Operating expenses

WeTotal ~~plan~~operating toexpenses ~~distribute~~for ~~our~~the ~~products~~three ~~via~~month ~~several~~period ~~distribution~~ended ~~channels~~December ~~simultaneously~~31, 2017 and 2016, were $3,016 and $4,202, respectively. AsThe ~~regards~~operating toexpenses included accounting/audit fees of $1,750 for the ~~tourism~~three ~~segment~~month period ended December 31, we2017 ~~plan~~and to$1,750 ~~cooperate~~for ~~with~~the ~~retailers~~three ~~(kiosks~~month period ended December 31, ~~tourist~~2016; ~~souvenir~~depreciation ~~shops~~expense ~~etc.)~~of $336 for the three month period ended December 31, 2017 and ~~wholesalers~~$336 ~~(supermarkets~~for the three month period ended December 31, ~~large~~2016; ~~retail~~bank ~~chains~~charges of $140 for the three month period ended December 31, ~~tourism~~2017 ~~agencies)~~and $166 for the three month period ended December 31, 2016; regulatory filings of $100 for the three month period ended December 31, 2017 and $0 for the three month period ended December 31, 2016; rent expense of $690 for the three month period ended December 31, 2017 and $450 for the three month period ended December 31, 2016 and a legal fees of $0 for the three month period ended December 31, 2017 and $1,500 for the three month period ended December 31, 2016.

~~Individual~~Total ~~and~~operating ~~corporate~~expenses ~~clients~~for ~~will~~the besix ~~brought~~month inperiod ended December 31, ~~first~~2017 ofand ~~all~~2016, ~~thanks~~were to$11,715 ~~our~~and ~~prospective~~$16,593, ~~webpage~~respectively. The operating expenses included accounting/audit fees of $6,250 ~~advertising~~for inthe ~~crowded~~six ~~areas~~month period ended December 31, 2017 and ~~online~~$5,250 ~~promotion~~for ofthe ~~our~~six ~~Company.~~month Inperiod ~~case~~ended December 31, 2016; depreciation expense of ~~large~~$673 ~~corporate~~for ~~clients~~the wesix ~~also~~month ~~plan~~period toended ~~focus~~December on31, ~~personal~~2017 ~~contacts~~and ~~with~~$672 PRfor ~~departments~~the ofsix ~~large~~month ~~companies~~period ended December 31, ~~presentations~~2016; bank charges of ~~our~~$292 ~~products~~for the six month period ended December 31, ~~distribution~~2017 and $469 for the six month period ended December 31, 2016; regulatory filings of ~~promotional~~$200 ~~leaflets~~for the six month period ended December 31, ~~free~~2017 ~~samples~~and $6,200 for the six month period ended December 31, 2016; rent expense of $1,300 for the six month period ended December 31, 2017 and ~~other~~$1,002 ~~measures~~for tothe ~~facilitate~~six ~~brand~~month ~~awareness~~period ended December 31, 2016 and a legal fees of ~~Unicobe~~$3,000 ~~Corp~~for the six month period ended December 31, 2017 and $3,000 for the six month period ended December 31, 2016.

~~Among~~Net others, we also intend to use such marketing strategies as web advertisements, direct mailing, and phone calls to acquire potential customers. We plan to develop a website to market and display our products. As of the date of this filing we have already purchased a website (www.unicobecorp.com) and plan to develop it. To accomplish this, we plan to contract an independent web designing company. Our website will describe our product in detail, show our contact information, and include some general information and pictures of our laser engraved products, available designs, etc. We intend to attract traffic to our website by a variety of online marketing tactics such as registering with top search engines using selected key words and meta-tags, and utilizing link and banner exchange options. We intend to promote our website by displaying it on our promotion materials.Loss

We also plan to attend some trade shows and souvenir exhibitions to show our products with a view to find new customers. We will intend to continue our marketing efforts during the life of our operations. There is no guarantee that we will be able to attract and more importantly retain enough customers to justify our expenditures. If we are unable to generate a significant amount of revenue and to successfully protect ourselves against those risks, then it would materially affect our financial condition and our business could be harmed. 13

~~Description~~The net income/loss for the three month period ended December 31, 2017 and 2016 was income of ~~property~~$6,327 and a loss of $936 respectively.

The ~~Company~~net ~~has~~income/loss ~~signed~~for athe ~~Rental~~six ~~Agreement~~month ~~with~~period ~~Elica~~ended ~~Valentinova~~December ~~for~~31, a2017 ~~one-year~~and ~~term~~2016 ~~with~~was ~~the~~income ~~opportunity~~ of ~~expansion. The monthly rental fee is~~ $~~150.~~3,832 ~~The~~and ~~Company has reentered~~ a ~~rental~~loss ~~agreement~~of ~~for a~~ $~~230 monthly fee since August 1~~2,355 ~~2017 till September 1, 2018~~respectively.

~~Insurance~~Liquidity and Capital Resources and Cash Requirements

WeAt doDecember ~~not~~31, ~~maintain~~2017, ~~any~~the ~~insurance~~Company ~~and~~had docash ~~not~~of ~~intend~~$508 to($1,555 ~~maintain~~as ~~insurance~~of inJune ~~the~~30, ~~future~~2017). ~~Because we do not have any insurance~~Furthermore, ifthe weCompany ~~are~~had ~~made~~ a ~~party~~working ofcapital adeficit ~~products~~of ~~liability~~$9,420 ~~action~~($13,925 weas ~~may~~of ~~not~~June ~~have~~30, ~~sufficient funds to defend the litigation~~2017). IfThe ~~that~~increase ~~occurs~~in aworking ~~judgment~~capital ~~could~~deficit beis ~~rendered~~attributed ~~against~~to usincrease ~~that~~in ~~could~~operating ~~cause~~expenses usand tonot ~~cease~~generating ~~operations~~commensurate revenue.

~~Research~~During the six month period ended December 31, 2017, the Company used $1,047 of cash in operating activities due to its net income and ~~Development~~decrease ~~Expenditures~~in raw material inventory of $4,642, decrease in prepaid rent of $1,300, increase in accounts receivable of $11,494 and depreciation of $673.

WeDuring ~~have~~the ~~not~~six ~~incurred~~month ~~any~~period ~~research~~ended ~~expenditures~~December ~~since~~31, ~~our~~2017, ~~incorporation~~the Company used no cash in investing activities.

~~Bankruptcy~~During orthe ~~Similar~~six ~~Proceedings~~month period ended December 31, 2017, the Company generated no cash in financing activities.

~~There~~Anatoliy Kanev, our sole officer and director, will be devoting approximately 75% of his time to our operations. Once we expand operations, and are able to attract more and more customers to buy our product, Mr. Kanev has ~~been~~agreed noto ~~bankruptcy~~commit more time as required. Because Mr. Kanev will only be devoting limited time to our operations, ~~receivership~~our oroperations ~~similar~~may ~~proceeding~~be sporadic and occur at times which are convenient to him. As a result, operations may be periodically interrupted which could result in a lack of revenues.

~~Employees~~There is no assurance that our company will be able to obtain further funds required for our continued working capital requirements.

WeThere ~~currently~~is ~~have~~substantial nodoubt ~~employees,~~about ~~other~~our ~~than~~ability to continue as a going concern as the continuation of our ~~sole~~business ~~officer~~is dependent upon public offering and ~~director~~achieving ~~Anatoliy~~a ~~Kanev~~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.

~~Management’s~~Due ~~Discussion~~to ~~and~~the ~~Analysis~~uncertainty of ~~Financial~~our ~~Condition~~ability to meet our current operating and ~~Results~~capital expenses, in their report on our audited financial statements, our independent auditors included an explanatory paragraph regarding substantial doubt about our ability to continue as a going concern. Our financial statements have been prepared assuming that we will continue as a going concern, which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of ~~Operations~~business.

~~Results~~Off-Balance ofSheet ~~Operations for the three month periods ended September 30, 2017 and 2016:~~Arrangements

~~Revenue~~The ~~and~~Company ~~cost~~does not have any off balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company's financial condition, changes in financial condition, revenues or expenses, results of ~~goods~~operations, ~~sold~~liquidity, capital expenditures or capital resources.

For the three month period ended September 30, 2017 and 2016 the Company generated total revenue of $6,945 and $12,766 respectively, from selling laser engraving products to its customers. The cost of goods sold for the three month period ended September 30, 2017 and 2016 was $741 and $1,794 respectively, which represent the cost of raw materials. The decrease in revenue is due to an decrease in sales and searching for cooperation with new customers.

Operating expenses

Total operating expenses for the three month period ended September 30, 2017 and 2016, were $8,698 and $12,391, respectively. The operating expenses included accounting/audit fees of $4,500 for the three month period ended September 30, 2017 and $3,500 for the three month period ended September 30, 2016; depreciation expense of $336 for the three month period ended September 30, 2017 and $336 for the three month period ended September 30, 2016; bank charges of $152 for the three month period ended September 30, 2017 and $303 for the three month period ended September 30, 2016; regulatory filings of $100 for the three month period ended September 30, 2017 and $6,200 for the three month period ended September 30, 2016; rent expense of $610 for the three month period ended September 30, 2017 and $552 for the three month period ended September 30, 2016 and a legal fees of $3,000 for the three month period ended September 30, 2017 and $1,500 for the three month period ended September 30, 2016.

Net Loss

The net loss for the three month period ended September 30, 2017 and 2016 was $2,494 and $1,419 respectively.

Liquidity and Capital Resources and Cash Requirements

At September 30, 2017, the Company had cash of $4,248 ($1,555 as of June 30, 2017). Furthermore, the Company had a working capital deficit of $16,083 ($13,925 as of June 30, 2017). The increase in working capital deficit is attributed to increase in deferred revenue and not generating commensurate revenue.

During the three month period ended September 30, 2017, the Company used $2,693 of cash in operating activities due to its net loss and decrease in raw material inventory of $740, decrease in prepaid rent of $6110, increase in accounts receivable of $13,244; increase in deferred revenue of $13,244; increase in accounts payable of $3,500 and depreciation of $336.

During the three month period ended September 30, 2017, the Company used no cash in investing activities.

During the three month period ended September 30, 2017, the Company generated no cash in financing activities.

Anatoliy Kanev, our sole officer and director, will be devoting approximately 75% of his time to our operations. Once we expand operations, and are able to attract more and more customers to buy our product, Mr. Kanev has agreed to commit more time as required. Because Mr. Kanev will only be devoting limited time to our operations, our operations may be sporadic and occur at times which are convenient to him. As a result, operations may be periodically interrupted which could result in a lack of revenues.

There is no assurance that our company will be able to obtain further funds required for our continued working capital requirements.

There is substantial doubt about our ability to continue as a going concern as the continuation of our business is dependent upon public offering and 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.

Due to the uncertainty of our ability to meet our current operating and capital expenses, in their report on our audited financial statements, our independent auditors included an explanatory paragraph regarding substantial doubt about our ability to continue as a going concern. Our financial statements have been prepared assuming that we will continue as a going concern, which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

Off-Balance Sheet Arrangements

The Company does not have any off balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company's financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

Item 3. Quantitative and Qualitative Disclosures about Market Risk.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, we are not required to provide information required by this Item.

Item 4. Controls and Procedures.

Disclosure Controls and Procedures

We maintain disclosure controls and procedures, as defined in Rule 13a‐15(e) promulgated under the Securities Exchange Act of 1934 (the "Exchange Act"), that are designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

We carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures as of September 30, 2017. Based on the evaluation of these disclosure controls and procedures, and in light of the material weaknesses found in our internal controls over financial reporting, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective. 14

We carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures as of December 31, 2017. Based on the evaluation of these disclosure controls and procedures, and in light of the material weaknesses found in our internal controls over financial reporting, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective.

Changes in Internal Controls over Financial Reporting

There has been no change in our internal control over financial reporting occurred during our first fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION


Item 1.	LEGAL PROCEEDINGS

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


Item 1A.	RISK FACTORS

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, we are not required to provide information required by this Item.


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

No unregistered sales of equity securities took place during the ~~three~~six months ended ~~September~~December 3031, 2017.


Item 3.	DEFAULTS UPON SENIOR SECURITIES

There were no senior securities issued and outstanding during the ~~three~~six months ended ~~September~~December 3031, 2017.


Item 4.	MINE SAFETY DISCLOSURE

Not applicable to our Company.


Item 5.	OTHER INFORMATION

There is no other information required to be disclosed under this item which was not previously disclosed.


Item 6.	EXHIBITS

The following exhibits are included as part of this report by reference:

Exhibit No.		Description
31.1		Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
31.2		Certification of Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
32.1		Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.

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.

	UNICOBE CORP.
Date: November 2, 2017	By:	/s/	Anatoliy Kanev
Date: February 6, 2018	By:	/s/	Anatoliy Kanev
		Name:	Anatoliy Kanev
		Title:	President, Treasurer, Secretary and Director
			(Principal Executive, Financial and Accounting Officer)

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