There have been no changes from the Summary of Significant Accounting Policies described in our Annual Report on Form 10-K filed with the Securities and Exchange Commission on April 14, 201612, 2017.

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The Company launched its Blackbox System web application for domestic use and made it available to subscribers in September 2016 and we have not yet attained a level of operationssubscription sales revenue that allowswould allow us to meet our current overhead. We do not contemplate attaining profitable operations until we completeprior to the developmentend of the Blackbox System web application and execute plans to market the Blackbox System. Nevertheless,third quarter of 2017, nor is there can be noany assurance that management will be able to successfully implement such plans and if executed, there can be no assurance thatan operating levels sufficient to sustain profitabilitylevel can ever be achieved. We expect to be dependent upon obtaining additional financingUnless there is a significant change in order to adequately fundcash requirements, the Company has sufficient working capital infrastructure,to fund any operating deficiencies and future development and marketing expenses in order to execute plans for future operations, so that we can achievecosts until the end of 2018.

At June 30, 2017, the Company had a level of revenue adequate to support our cost structure, none of which can be assured.  These factors raise substantial doubt about our ability to continue as a going concern and the accompanying financial statements do not include any adjustments related to the recoverability or classification of asset carrying amounts or the amounts and classification of liabilities that may result should we be unable to continue as a going concern.

For the three months ended SeptemberJune 30, 2017 and 2016, the Company hadCompany’s revenue totaled $196,945 and $0, respectively, for which our respective costs of revenues of $19,540 compared to nototaled $133,192 and $0. The increase in revenue and costcosts of operations are the result of $15,633 compared to nonethe Company’s launch of our Blackbox System web application for subscription in September 2016. We also generated license fee revenues from the BBTR System which was made available on a trial basis in May 2017. The majority of the costs of operations are data feed expenses for exchange information totaling approximately $81,686 for the same period in 2015.  three months ended June 30, 2017. Other costs of operations included subscriber referral payments of approximately $4,925 and website design and maintenance costs of approximately $46,581.

For the three months ended SeptemberJune 30, 2016,2017, the Company had operating expenses totaling $160,747$415,707 compared to $124,802$167,293 for the same period in 2015,2016, an increase of $35,945.$248,414. This change is primarily a result of an increase in general and administrative expenses of $76,071 due to new expenses relating to payroll, consulting, rent, insurance and marketing, as well as increased accounting, legal and transfer agent expenses. The increased general and administrative expenses were offset byapproximately $84,785 which includes a decrease in softwaresalary and related expenses of approximately $3,430, an increase in other general office expenses of approximately $2,441, increased expenditures for development costs of $41,415, from $76,860marketing materials of approximately $43,809 and increases in travel and entertainment expenses of approximately $40,937. Telecom, internet and related computer expenses also decreased approximately $12,403, and legal and accounting expenses related to $35,445 for the third quarter ended September 30, 2015audits and 2016, respectively.regulatory filings increased approximately $13,431. The Company also recorded a depreciation and amortization expense of $2,777 for the three months ended June 30, 2017 compared to $1,289 for the three months ended SeptemberJune 30, 2016.

For the ninesix months ended SeptemberJune 30, 2017 and 2016, the Company hadCompany’s revenue totaled $324,558 and $0, respectively, for which our respective costs of revenues of $19,540 compared to nototaled $229,472 and $0. The increase in revenue and costcosts of operations are the result of $15,633 compared to none during the same periodCompany’s launch of our Blackbox System web application for subscription in 2015.  September 2016. We also generated license fee revenues from the BBTR System which was made available on a trial basis in May 2017. The majority of the costs of operations are data feed expenses for exchange information totaling approximately $148,713 for the six months ended June 30, 2017. Other costs of operations included subscriber referral payments of approximately $13,385 and website design and maintenance costs of approximately $67,374.

For the ninesix months ended SeptemberJune 30, 2016,2017, the Company had operating expenses totaling $464,127$638,390 compared to $245,199$304,287 for the same period in 2015,2016, an increase of $218,928.$334,103. This change is primarily a result of an increase in general and administrative expenses of $212,605 due to newapproximately $188,503 which includes an increase in salary and related expenses relating to payroll, consulting, rent, insuranceof approximately $1,914, an increase in office lease expenses of approximately $2,012, increased other general office expense of approximately $3,095, increased expenditures for development of marketing materials of approximately $59,802 and marketing, as well asincreases in travel and entertainment expenses of approximately $59,822. Telecom, internet and related computer expenses also increased accounting,approximately $42,533, and legal and transfer agent expenses. Software development costs alsoaccounting expenses related to audits and regulatory filings increased by $2,457, from $122,307 to $124,764 for the nine month periods ended September 30, 2015 and 2016, respectively.approximately $19,325. The Company also recorded a depreciation and amortization expense of $3,866$4,771 for the ninesix months ended SeptemberJune 30, 2017 compared to $2,578 for the six months ended June 30, 2016.

We do not have any off balance sheet arrangements.

Our Company is a "smaller“smaller reporting company"company” as defined by Rule 12b-2 of the Exchange Act, and as such, is not required to provide the information required under this Item.

Gust Kepler, our principal executive officer and principal financial officer, conducted an evaluation of the effectiveness of the design and operation of the Company's disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) promulgated under the Exchange Act) as of SeptemberJune 30, 2016,2017, pursuant to Exchange Act Rule 13a-15. Such disclosure controls and procedures are designed to ensure that information required to be disclosed by the Company is accumulated and communicated to the appropriate management on a basis that permits timely decisions regarding disclosure. Based upon that evaluation, the Company's principal executive officer and principal financial officer concluded that the Company's disclosure controls and procedures as of SeptemberJune 30, 20162017 were not effective to provide reasonable assurance that information required to be disclosed in the Company'sCompany’s periodic filings under the Exchange Act is accumulated and communicated to our management to allow timely decisions regarding required disclosure.

There were no changes in our internal controls over financial reporting during the quarter endedSeptemberJune 30, 2016 2017that have materially affected or are reasonably likely to materially affect our internal controls over financial reporting.

Our disclosure controls and procedures provide our principal executive officer and principal financial officer with reasonable assurances that our disclosure controls and procedures will achieve their objectives. However, our management does not expect that our disclosure controls and procedures or our internal control over financial reporting can or will prevent all human error. A control system, no matter how well designed and implemented, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Furthermore, the design of a control system must reflect the fact that there are internal resource constraints, and the benefit of controls must be weighed relative to their corresponding costs.

Because of the limitations in all control systems, no evaluation of controls can provide complete assurance that all control issues and instances of error, if any, within our company are detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur due to human error or mistake. Additionally, controls, no matter how well designed, could be circumvented by the individual acts of specific persons within the organization. The design of any system of controls is also based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated objectives under all potential future conditions.

Management is aware that there is a lack of segregation of duties at the Company due to the fact that the Company only has one director and executive officer dealing with general administrative and financial matters. This constitutes a material weakness in the internal controls. Management has decided that considering the officer/director involved, the control procedures in place, and the outsourcing of certain financial functions, the risks associated with such lack of segregation were low and the potential benefits of adding additional employees to clearly segregate duties did not justify the expenses associated with such increases. Management periodically reevaluates this situation. In light of the Company'sCompany’s current cash flow situation, the Company does not intend to increase staffing to mitigate the current lack of segregation of duties within the general administrative and financial functions.

PART II - OTHER INFORMATION

Our Company is a "smaller“smaller reporting company"company” as defined by Rule 12b-2 of the Exchange Act, and as such, is not required to provide the information required under this Item.

None.

Not applicable.