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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-1</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">REGISTRATION STATEMENT</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">UNDER THE SECURITIES ACT OF 1933</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>Cosmo Ventures Inc.</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<TR>
    <TD STYLE="width: 36%; font: 0.5pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 0.5pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 28%; font: 0.5pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 4%; font: 0.5pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 31%; font: 0.5pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Nevada</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(State or other jurisdiction of</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">incorporation or organization)</P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>5130</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Primary Standard Industrial</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Classification Code Number)</P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>33-1227173</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(I.R.S. Employer Identification</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Number)</P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">1516 E. Tropicana Ave, Suite 155</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Las Vegas, NV 89119</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">+1 (702) 922-7109</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;(Address, including
zip code, and telephone number, including</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">area code, of registrant&rsquo;s principal executive
offices)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">with a copy to:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Michael Lasala</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Incsmart.biz</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">3256 Mystic Ridge Ct</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Las Vegas, NV 89129</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;(Name, address, including
zip code, and telephone number,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">including area code, of agent for service)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>From time to time after the effective
date of this Registration Statement.</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Approximate date of commencement of proposed
sale to the public)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">If any of the securities being registered on this Form are to be
offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. &nbsp;<FONT STYLE="font-size: 6pt">&nbsp;X
<FONT STYLE="color: white">.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">If this Form is filed to register additional securities for an offering
pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act Registration Statement number
of the earlier effective Registration Statement for the same offering. &nbsp;<FONT STYLE="font-size: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="color: white">.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">If this Form is a post-effective amendment filed pursuant to Rule
462(c) under the Securities Act, check the following box and list the Securities Act Registration Statement number of the earlier
effective Registration Statement for the same offering. &nbsp;<FONT STYLE="font-size: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="color: white">.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">If this Form is a post-effective amendment filed pursuant to Rule
462(d) under the Securities Act, check the following box and list the Securities Act Registration Statement number of the earlier
effective Registration Statement for the same offering. &nbsp;<FONT STYLE="font-size: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="color: white">.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">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 &ldquo;large accelerated
filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the Exchange Act. (Check
one):</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 21%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 47%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 26%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 6%; font-size: 0.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Large accelerated filer </FONT></TD>
    <TD STYLE="border: 1pt black solid; font-size: 12pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT><FONT STYLE="font-size: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="color: white">.</FONT></FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Accelerated filer </FONT></TD>
    <TD STYLE="border: 1pt black solid; font-size: 12pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT><FONT STYLE="font-size: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="color: white">.</FONT></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Non-accelerated filer </FONT></TD>
    <TD STYLE="border: 1pt black solid; font-size: 12pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT><FONT STYLE="font-size: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="color: white">.</FONT></FONT><FONT STYLE="font-size: 10pt"> (Do not check if a smaller reporting company) </FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
    <TD STYLE="border: 1pt black solid; font-size: 12pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT><FONT STYLE="font-size: 6pt">&nbsp;X <FONT STYLE="color: white">.</FONT></FONT></TD></TR>
</TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>CALCULATION OF REGISTRATION FEE</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 40%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 14%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 11%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 15%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 20%; font-size: 0.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Title of Each Class</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>of Securities to be</B> <B>Registered</B></P></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount to be</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Registered</B></P></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Maximum Offering</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Price Per</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Share</B></P></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Maximum</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Aggregate </B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Offering</B> <B>Price</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(1)</B></P></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount of</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Registration</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Fee (1)</B></P></TD></TR>
<TR STYLE="background-color: #CCFFCC">
    <TD STYLE="vertical-align: bottom; font-size: 10pt"><FONT STYLE="font-size: 10pt">Common Stock, $0.001 par value per share</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">10,000,000</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">$0.005</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">$50,000.00</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">$6.82</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">(1)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">Estimated solely for the purpose of calculating
the registration fee under Rule 457(a) and (o) of the Securities Act.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><B><I>The Registrant hereby amends this Registration
Statement (the &ldquo;Registration Statement&rdquo;) on such date or dates as may be necessary to delay its effective date until
the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become
effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall
become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.&nbsp;</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Subject to completion, dated May
28,&nbsp;2013.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 100%; font-size: 0.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border: black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt; color: red"><I>The information in this prospectus is not complete and may be changed. We may not sell these securities until the Registration Statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell these securities and is not soliciting an offer to buy these securities in any jurisdiction where an offer or sale is not permitted. </I></FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PRELIMINARY PROSPECTUS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>COSMO VENTURES INC.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1516 E. Tropicana Ave, Suite 155</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Las Vegas, NV 89119</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1 (702) 922-7109</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>10,000,000</B> <B>SHARES OF COMMON STOCK</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 30.7pt">This is the initial offering of Common Stock
of Cosmo Ventures, Inc. We are offering for sale a total of 10,000,000 shares of Common Stock at a fixed price of $0.005 per share
for the duration of this Offering (the &quot;Offering&quot;). There is no minimum number of shares that must be sold by us for
the Offering to proceed, and we will retain the proceeds from the sale of any of the offered shares. The Offering is being conducted
on a self-underwritten, best efforts basis, which means our President and Chief Executive Officer, Sonu Ram, will attempt to sell
the shares directly to friends, family members and business acquaintances. Mr. Ram will not receive commission or any other remuneration
for such sales. In offering the securities on our behalf, Mr. Ram will rely on the safe harbor from broker-dealer registration
set out in Rule 3a4-1 under the Securities and Exchange Act of 1934.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 30.7pt">The shares will be offered for sale at a fixed
price of $0.005 per share for a period of one hundred and eighty (180) days from the effective date of this prospectus, unless
extended by our Board of Directors for an additional ninety (90) days. If all of the shares offered by us are purchased, the gross
proceeds to us will be $50,000. &nbsp;However, since the Offering is being conducted on a &quot;best-efforts&quot; basis, there
is no minimum number of shares that must be sold, meaning the Company shall retain any proceeds from the sale of the shares sold
hereunder. &nbsp;Accordingly, all funds raised hereunder will become immediately available to the Company and will be used in accordance
with the Company&rsquo;s intended &ldquo;Use of Proceeds&rdquo; as set forth herein, investors are advised that they will not be
entitled to a refund and could lose their entire investment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 16%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 15%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 15%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 17%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 17%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 20%; font-size: 0.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Offering Price</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>to the Public</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Per Share</B></P></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Commissions</B></FONT></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Net Proceeds</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>to Company</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>After Offering</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Expenses</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(20% of Shares Sold)</B></P></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Net Proceeds</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>to Company</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>After Offering</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Expenses</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(50% of Shares Sold)</B></P></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Net Proceeds</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>to Company</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>After Offering</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Expenses</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(100% of</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Shares Sold)</B></P></TD></TR>
<TR STYLE="background-color: #CCFFCC">
    <TD STYLE="vertical-align: top; text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Common Stock</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">$0.00</FONT>5</TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">Not Applicable</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">$0</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">$15,000.00</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">$40,000.00</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">$0.005</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">Not Applicable</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">$0</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">$15,000.00</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">$40,000.00</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Our independent registered public accountant
has issued an audit opinion for Cosmo Ventures, Inc., which includes a statement expressing substantial doubt as to our ability
to continue as a going concern. Accordingly, any investment in the shares offered hereby involves a high degree of risk and you
should only purchase shares if you can afford a loss of your entire investment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">There currently is no market for our securities
and a public market may never develop, or, if any market does develop, it may not be sustained. Our Common Stock is not traded
on any exchange or on the over-the-counter market. There can be no assurance that our Common Stock will ever be quoted on a stock
exchange or a quotation service or that any market for our stock will develop.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">THE PURCHASE OF THE SECURITIES OFFERED THROUGH THIS PROSPECTUS INVOLVES
A HIGH DEGREE OF RISK. YOU SHOULD CAREFULLY READ THIS ENTIRE PROSPECTUS, INCLUDING THE SECTION ENTITLED &ldquo;RISK FACTORS&rdquo;
BEGINNING ON PAGE7   HEREOF BEFORE BUYING ANY SHARES OF COSMO VENTURES, INC.&rsquo;S COMMON STOCK.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><U>NEITHER THE SECURITIES AND EXCHANGE COMMISSION NOR ANY STATE
SECURITIES COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR PASSED UPON THE ADEQUACY OR ACCURACY OF THIS PROSPECTUS.
ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.&nbsp;</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>The Date of this prospectus is May 28,
2013.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><A NAME="TableOfContents" TITLE="TableOfContents"></A><B>TABLE OF CONTENTS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 89%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 11%; font-size: 0.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Page</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Prospectus Summary</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">4</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">The Offering</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">6</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Risk Factors</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">7</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Determination of Offering Price</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">14</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Use of Proceeds</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">14</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Plan of Distribution; Terms of the Offering</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">15</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Dilution</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">17</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Description of Property</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">17</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Description of Securities</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">18</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Description of Business</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">19</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Management&rsquo;s Discussion and Analysis</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">24</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Directors, Executive Officers, Promoters and Control Persons</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">26</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Executive Compensation</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">26</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Security Ownership of Certain Beneficial Owners and Management</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">27</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Certain Relationships and Related Transactions</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">27</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Legal Matters</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">28</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Experts</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">28</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Commission Position on Indemnification for Securities Act Liabilities</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">28</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Where You Can Find More Information</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">39</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt; color: Black">Index to Financial Statements</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; color: Black">29</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><I>You should rely only on the information
contained or incorporated by reference to this prospectus in deciding whether to purchase our Common Stock. We have not authorized
anyone to provide you with information different from that contained in this prospectus. Under no circumstances should the delivery
to you of this prospectus or any sale made pursuant to this prospectus create any implication that the information contained in
this prospectus is correct as of any time after the date of this prospectus. To the extent that any facts or events arising after
the date of this prospectus, individually or in the aggregate, represent a fundamental change in the information presented in this
prospectus, this prospectus will be updated to the extent required by law.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.35pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.35pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.35pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>PROSPECTUS SUMMARY</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><I>The following summary highlights material
information contained in this prospectus. This summary does not contain all of the information you should consider before investing
in the securities. Before making an investment decision, you should read the entire prospectus carefully, including the risk factors
section, the financial statements and the notes to the financial statements. You should also review the other available information
referred to in the section entitled &ldquo;Where You Can Find More Information&rdquo; in this prospectus and any amendment or supplement
hereto.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Company Overview</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Cosmo Ventures, Inc. (&ldquo;Cosmo Ventures&rdquo;
or the &ldquo;Company&rdquo;) was incorporated in the State of Nevada on February 3, 2013. We are a development stage company that
plans to commence operations as an online retailer offering discounted overstocked inventory items. We will procure merchandise
purchased from the surplus inventories of manufacturers and retailers throughout India. Sonu Ram, who is currently our sole officer
and director, founded our Company. Our headquarters are located at 1516 E. Tropicana Ave, Suite 155, Las Vegas, NV 89119.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 30.7pt">Our mission is to provide consumers with
a variety of quality products at bargain prices. Our goal is to attract and maintain customers, and to exceed their
expectations. We will offer customers an easy to use website and distribution system.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 30.7pt">Although we were only recently incorporated
and have not yet commenced substantive operations, we believe that conducting this Offering will allow the Company added flexibility
to raise capital in today's financial climate. There can be no assurance that we will be successful in our attempt to sell 100%
of the shares being registered hereunder; however, we believe that investors in today's markets demand more transparency and by
our registering this Offering and becoming a reporting company, we will be able to capitalize on this fact. While we believe that
our limited reporting requirements will satisfy most investors seeking transparency in any potential investment, we still caution
that simply because we have a registration statement declared effective the Company will not become a &ldquo;fully reporting&rdquo;
company, but rather, we will be only subject to the reporting requirements of Section 15(d) of the Securities Exchange Act of 1934.
Accordingly, except during the year that our registration statement becomes effective, these reporting obligations may be automatically
suspended under Section 15(d) if we have less than 300 shareholders at the beginning of our fiscal year and our required disclosure
is less extensive than the disclosures required of &ldquo;fully reporting&rdquo; companies. For example, we are not subject to
disclose in our Form 10K risk factors, unresolved staff comments, or selected financial data, pursuant to Items 1A, 1B, 6, respectively.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 30.7pt">Since inception, our operations have consisted
of incorporating our Company and formulating our business plan. The Company intends to begin substantive operations within 2-3
months after we obtain a Notice of Effectiveness of this Offering and our initial plan of operations calls for the Company to begin
marketing our services to potential business clients. We hope to realize our full plan of operations by raising money through the
sale of our securities, as contemplated within this Offering. We believe that if we are able to raise the full amount of funds
contemplated herein, we would be able to launch our Company and properly market our website services.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 30.7pt">Although our sole officer and director has
only recently become interested in the ecommerce industry, and does not have any professional training or technical credentials
in the development and maintenance of such a company, he has a degree in marketing and has experience running a business. We intend
to retain qualified website developers to build and maintain our website that we envision. We
also plan to hire qualified marketing and sales personnel staff if we are successful in raising capital through this Offering.
We do not have any verbal or written agreements regarding the retention of any qualified personnel to date.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 30.7pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 29.4pt">Although the Company has no market for its
common stock, management believes that the Company will meet all requirements to be quoted on the OTC market, and even though the
Company&rsquo;s common stock will likely be a penny stock, becoming a reporting company will provide us with enhanced visibility
and give us a greater possibility to provide liquidity to our shareholders.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 30.7pt">We are currently a development stage company
and to date we have recorded no revenue. Accordingly, our independent registered public accountants have issued a comment regarding
our ability to continue as a going concern (please refer to the footnotes to the financial statements). Until such time that we
are able to establish a consistent flow of revenues from our operations which is sufficient to sustain our operating needs, management
intends to rely primarily upon debt financing to supplement cash flows, if any, generated by our services. We will seek out such
financing as necessary to allow the Company to continue to grow our business operations, and to cover such cost as professional
fees, associated with being a reporting Company with the Securities and Exchange Commission (&quot;SEC&quot;); we estimate such
costs to be approximately $10,000 for 12 months following this Offering. The Company has included such costs to become a publicly
reporting company in its targeted expenses for working capital expenses and intends to seek out reasonable loans from friends,
family and business acquaintances if it becomes necessary. At this point we have been funded by our sole officer and director,
and have not received any firm commitments or indications from any family, friends or business acquaintances regarding any potential
investment in the Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 30.7pt">Our current cash and working capital is not
sufficient to cover our current estimated expenses of $10,000, which include those fees associated obtaining a Notice of Effectiveness
from the SEC for this Registration Statement. We hope that we will be able to secure additional financing, and complete this Offering
within the coming months. Upon obtaining effectiveness, we will conduct the Offering contemplated hereby, and anticipate raising
sufficient capital from this Offering to market and grow our Company. We believe that the maximum amount of funds generated from
the Offering will provide us with enough proceeds to fund our plan of operations for up to twelve months after the completion of
this Offering. Assuming we generate nominal revenues, we may still require additional financing to fund our operations past the
twelve-month period following the completion of this Offering if the maximum amount of funds is not raised. While our ability to
generate revenue is not correlated directly to the amount of shares sold by us under this Offering, our potential to generate revenue
can be affected by our marketing and advertising strategies and the amount of personnel the Company employs. These factors are
directly related to the amount of proceeds we receive from this Offering, which corresponds to the number of shares we are successful
in selling under this Offering (see &ldquo;Use of Proceeds&rdquo; chart). We believe we can begin generating revenues within the
first three months following the successful completion of this Offering. As we are a start-up company, it is unclear how much revenue
our operations will generate; however, it is our hopes that our revenues will exceed our costs. Our revenues will be impacted by
how successful and well targeted was the execution of our marketing campaign, the general condition of the economy, and the number
of clients we will attract. For a further discussion of our initial operations, plan of operations, growth strategy and marketing
strategy see the below section entitled &ldquo;Description of Business&rdquo;.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 30.7pt">Neither the Company nor Mr. Ram or any other
affiliated or unaffiliated entity has any plans to use the Company as a vehicle for a private company to become a reporting company
once Cosmo Ventures becomes a reporting Company. Additionally, we do not believe the Company is a blank check company as defined
in Section a(2) of Rule 419 under the Securities Act of 1933, as amended because the Company has a specific business plan and
has no plans or intentions to engage in a merger or acquisition with an unidentified entity.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>SUMMARY OF THIS OFFERING</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 20%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 79%; font-size: 0.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>The Issuer</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Cosmo Ventures, Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Securities being offered</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Up to 10,000,000 shares of Common Stock, our Common Stock is described in further detail in the section of this prospectus titled &ldquo;DESCRIPTION OF SECURITIES &ndash; Common Stock.&rdquo;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Offering Type</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The Offering is being conducted on a self-underwritten, best efforts basis, there is no minimum number of shares that must be sold by us for the Offering to proceed, and we will retain the proceeds from the sale of any of the offered shares.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Per Share Price</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">$0.005</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>No Revocation</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Once you submit a Subscription Agreement and the Company accepts it, you may not revoke or change your subscription or request a refund of monies paid. All accepted subscriptions are irrevocable, even if you subsequently learn information about us that you consider to be materially unfavorable.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>No Public Market</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">There is no public market for our Common Stock. We cannot give any
        assurance that the shares being offered will have a market value, or that they can be resold at the offered price if and when an
        active secondary market might develop, or that a public market for our securities may be sustained even if developed. The absence
        of a public market for our stock will make it difficult to sell your shares.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We intend to apply to the OTCBB, through a market maker that is
        a licensed broker dealer, to allow the trading of our Common Stock upon our becoming a reporting entity under the Securities Exchange
        Act of 1934.</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Duration of Offering</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The shares are offered for a period not to exceed 180 days, unless extended by our Board of Directors or an additional 90 days.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Number of Shares Outstanding Before the Offering</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">There are 5,000,000 shares of Common Stock issued and outstanding as of the date of this prospectus, held solely by our Chairman, President, Chief Executive Officer, and Secretary, Sonu Ram.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Registration Costs</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">We estimate our total costs relating to the registration herein shall be approximately $10,000.00.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Net Proceeds to the Company</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The Company is offering 10,000,000 shares of Common Stock, $0.001 par value at an offering price of $0.005 per Share for net proceeds to the Company at $50,000. The full subscription price will be payable at the time of subscription and any such funds received from subscribers in this Offering will be released to the Company when subscriptions are received and accepted.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Use of Proceeds</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">If the maximum amount of funds is raised, we intend to fund our operations and then implement our business plan. If we sell 5% or less of our shares under the Offering, we will have to seek out additional capital from alternate sources to pay our existing liabilities and execute our business plan. If such funds are not available, our business would likely fail and any investment would be lost. No assurance can be given that the net proceeds from the total number of shares offered hereby or any lesser net amount will be sufficient to accomplish our goals.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Risk Factors</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">An investment in our Common Stock involves a high degree of risk. You should carefully consider the risk factors set forth under the &ldquo;Risk Factors&rdquo; section herein and the other information contained in this prospectus before making an investment decision regarding our Common Stock.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>RISK FACTORS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><I>An investment in our Common Stock involves
a high degree of risk. You should carefully consider the risks described below and the other information in this prospectus before
investing in our Common Stock. If any of the following risks occur, our business, operating results and financial condition could
be seriously harmed. Currently, shares of our Common Stock are not publicly traded. In the event that shares of our Common Stock
become publicly traded, the trading price of our Common Stock could decline due to any of these risks, and you may lose all or
part of your investment. In the event our Common Stock fails to become publicly traded you may lose all or part of your investment.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>RISKS RELATED TO THE OFFERING</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>As there is no minimum for our Offering, if only a few persons
purchase shares, they will lose their investment without the Company being able to make a significant attempt at implementation
of its business plan.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Since there is no minimum amount of shares
that must be sold directly by the Company under this Offering, if a limited number of shares are sold, we may not have enough capital
to fully implement our plan of operations. If we are able to sell 5% or less of the offered shares the proceeds would not be enough
to cover our anticipated offering expenses of approximately $10,000. As such, we may not be able to meet the objectives we state
in this prospectus, or eliminate the &ldquo;going concern&rdquo; modification in the reports of our auditors as to uncertainty
with respect to our ability to continue as a going concern. If we fail to raise sufficient capital, we would expect to have insufficient
funds for our ongoing operating expenses. Any significant lack of funds will curtail the growth of our business and may cause our
business to fail. &nbsp;If our business fails, investors will lose their entire investment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We are a development stage company with no operating history
and may never be able to carry out our plan of operations or achieve any significant revenues or profitability. &nbsp;At this stage
of our business, even with our good faith efforts, potential investors have a high probability of losing their entire investment.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We are subject to all of the risks inherent
in the establishment of a new business enterprise, and we have not generated any revenues to date. Any profitability in the future
from our business will be dependent upon the successful development, marketing and sales of our proposed website and
products, which are subject to numerous industry-related risk factors as set forth herein. Accordingly, we may not be able to successfully
carry out our plan of operations and any investor may lose their entire investment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We are selling this Offering without an underwriter and may
be unable to sell any shares.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">This Offering is self-underwritten, that is,
we are not going to engage the services of an underwriter to sell the shares. &nbsp;We intend to sell our shares through our President
and Chief Executive Officer, who will receive no commissions or other remuneration from any sales made hereunder. He will offer
the shares to friends, family members, and business associates; however, there is no guarantee that he will be able to sell any
of the shares. Unless he is successful in selling all of the shares and we receive the maximum amount of proceeds from this Offering,
we may have to seek alternative financing to implement our plan of operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We may not be able to further implement our business strategy
unless sufficient funds are raised in this Offering. Our inability to raise additional funds could cause investors to lose their
investment. Additionally, we may have to seek additional capital through the sale of additional shares or other equity securities,
which would result in additional dilution to our stockholders.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We may not realize sufficient proceeds from
this Offering to further business development, or to provide adequate cash flow for planned business activities. At March 31, 2013
we had cash on hand of $4,675 and accumulated a deficit of $1,825 . We have not generated any revenue from our operations to date.
At this rate, we expect that we will not be able to continue operations without obtaining additional funding or beginning to generate
revenue. Accordingly, we anticipate that additional funding will be needed for general administrative expenses, business development,
marketing costs and support materials.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We do not currently have any arrangements
for financing and our obtaining additional financing will be subject to a number of factors, including general market conditions,
investor acceptance of our plan of operations and initial results from our business operations. There is no assurance that any
additional financing will be available or if available, on terms that will be acceptable to us. Failure to raise additional financing
will cause us to go out of business. If this happens, you could lose all or part of your investment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">If our resources are insufficient to satisfy
our cash requirements, we may seek to sell additional equity or debt securities or obtain a credit facility. The sale of additional
equity securities could result in additional dilution to our stockholders. The incurrence of indebtedness would result in increased
debt service obligations and could result in operating and financing covenants that would restrict our operations. We cannot assure
you that financing will be available in amounts or on terms acceptable to us, if at all.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Because Mr. Sonu Ram, currently owns 100% of our outstanding
Common Stock, investors may find that corporate decisions influenced by Mr. Ram are inconsistent with the best interests of other
stockholders.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Mr. Ram, our sole officer and director, currently
owns 100% of the outstanding shares of our Common Stock, and, upon completion of this Offering, will own 33.33% of our outstanding
Common Stock if the maximum number of shares is sold. Accordingly, Mr. Ram will have a significant influence in determining the
outcome of all corporate transactions or other matters, including mergers, consolidations and the sale of all or substantially
all of our assets, and also the power to prevent or cause a change in control. While we have no current plans with regard to any
merger, consolidation or sale of substantially all of our assets, the interests of Mr. Ram may still differ from the interests
of the other stockholders.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>There is substantial doubt about our ability to continue as
a going concern.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">At March 31, 2013, the Company has not generated
revenue, has no certainty of earning revenues in the future, and has a working capital deficit and an accumulated deficit of $1,825
since inception. These factors, among others, raise substantial doubt about our ability to continue as a going concern. Our ability
to generate future revenues will depend on a number of factors, many of which are beyond our control. These factors include general
economic conditions, market acceptance of our marketplace platform, proposed products and competitive efforts. Due to these factors,
we cannot anticipate with any degree of certainty what our revenues will be in future periods. As such, our independent registered
public accountants have expressed substantial doubt about our ability to continue as a going concern. This opinion could materially
limit our ability to raise additional funds by issuing new debt or equity securities or otherwise. You should consider our independent
registered public accountant&rsquo;s comments when determining if an investment in the Company is suitable.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>You may have limited access to information regarding our business
because we are a limited reporting company exempt from many regulatory requirements and our obligations to file periodic reports
with the SEC could be automatically suspended under certain circumstances.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The Company will not become a fully reporting
company, but rather, will be subject to the reporting requirements of Section 15(d) of the Securities Exchange Act of 1934. As
of effectiveness of our registration statement of which this prospectus is a part, we will be required to file periodic reports
with the SEC which will be immediately available to the public for inspection and copying (see &ldquo;Where You Can Find More Information&rdquo;
elsewhere in this prospectus). Except during the year that our registration statement becomes effective, these reporting obligations
may be automatically suspended under Section 15(d) if we have less than 300 shareholders at the beginning of our fiscal year. We
currently have fewer than 300 shareholders and if we continue to have fewer than 300 shareholders, we will be exempt from the filing
requirements as required pursuant to Section 13 of the Securities Exchange Act and will not be required to file any periodic reports,
including Form 10Q and 10K filings, with the SEC subsequent to the Form 10K required for the fiscal year in which our registration
statement is effective. Further, disclosures in our Form 10K that we will be required to file for the fiscal year in which our
registration statement is effective, is less extensive than the disclosures required of fully reporting companies. Specifically,
we are not subject to disclose in our Form 10K risk factors, unresolved staff comments, or selected financial data, pursuant to
Items 1A, 1B, 6, respectively. If the reports are not filed or are less extensive than those required of fully reporting companies,
the investors will have reduced visibility as to the Company and its financial condition.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">In addition, as a filer subject to Section
15(d) of the Exchange Act, the Company is not required to prepare proxy or information statements, and our common stock will not
be subject to the protection of the ongoing private regulations. Additionally, the Company will be subject to only limited portions
of the tender offer rules, and our officers, directors, and more than ten (10%) percent shareholders are not required to file beneficial
ownership reports about their holdings in our Company, and will not be subject to the short-swing profit recovery provisions of
the Exchange Act. Further, more than five percent (5%) holders of classes of our equity securities will not be required to report
information about their ownership positions in the securities. This means that your access to information regarding our business
will be limited.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>RISKS RELATED TO OUR BUSINESS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Key management personnel may leave the Company, which could
adversely affect the ability of the Company to continue operations.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The Company is entirely dependent on the efforts
of our CEO and President because of the time and effort that he devotes to the Company. He is in charge of overseeing all development
strategies, supervising any/all future personnel, including any consultants or contractors that we engage to assist in developing
our website platform, and the establishment of our future sales and marketing team. The loss of him, or other key personnel in
the future, could have a material adverse effect on our business, financial condition and results of operations. The Company does
not maintain &ldquo;key person&rdquo; life insurance on its officers, directors or key employees. Our success will depend on the
performance of Mr. Ram and our ability to attract and motivate other key personnel.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Presently, the Company&rsquo;s president has other outside
business activities and as such he is not devoting all of his time to the Company, which may result in periodic interruptions or
business failure.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="background-color: white">Our
sole officer and director, Mr. Ram, has no other outside business activities and he is committed to devote approximately 40 hours
per week to our operations. Our operations may be sporadic and occur at times when Mr. Ram is unavailable, which may lead to the
periodic interruption in the implementation of our business plan. Such delays could have a significant negative effect on the success
of the business.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>The lack of public company experience of our sole officer
and director could adversely impact our ability to comply with the reporting requirements of U.S. securities laws.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 18.4pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Our sole officer and director, Mr. Ram, lacks
public company experience, which could impair our ability to comply with legal and regulatory requirements such as those imposed
by Sarbanes-Oxley Act of 2002. He has never been responsible for managing a publicly traded company and he has had limited experience
with accounting and financial matters. As the sole officer and director of a public company, Mr. Ram&rsquo; responsibilities include
complying with federal securities laws and making required disclosures on a timely basis. Mr. Ram may not be able to implement
programs and policies in an effective and timely manner that adequately respond to such increased legal, regulatory compliance
and reporting requirements, including establishing and maintaining internal controls over financial reporting. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Additionally, Mr. Ram&rsquo; limited financial
and accounting experience may affect his ability to develop effective disclosure controls and procedures and internal control over
financial reporting. Any such deficiencies, weaknesses or lack of compliance could have a materially adverse effect on our ability
to comply with the reporting requirements of the Securities Exchange Act of 1934, which is necessary to maintain our public company
status. If we were to fail to fulfill those obligations, our ability to continue as a U.S. public company would be in jeopardy
in which event investors could lose their entire investment in our Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We have a rapidly evolving business model and our proposed
products and service offerings could fail to attract or retain subscribers or generate revenue. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Because we are a development stage
company, we have a rapidly evolving business model and are regularly exploring the development of our proposed platform and
the introduction of our proposed products and features with respect to which we may have limited experience. In addition, our
customers may not respond favorably to our products and services once launched. &nbsp;If products or services we introduce
fail to engage customers, we may fail to acquire or retain enough business or generate
sufficient revenue or other value to justify our investment, and our business may be materially and adversely affected. Our
ability to retain or increase our customer base and revenue will depend heavily on our ability to innovate and to
create successful products and services.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>If we are unable to maintain favorable terms with our subscribing
consumers, our expected gross profit may be adversely affected. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The success of our business depends in part
on our ability to retain and increase the number of consumers who use our proposed platform and services. When a consumer purchases
a discounted overstocked product from our website, the consumer must see significant value in their purchase. If consumers decide
that utilizing our services does not provide adequate value, they may deactivate our services. This would adversely affect our
gross profit.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>If our products do not meet the needs and expectations of
our consumers, our business could suffer. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Our business will depend on a reputation for
providing high-quality overstocked products to our consumers, and our brand and reputation may be harmed by actions that are outside
our control. Any shortcomings of one or more of our products, particularly with respect to an issue affecting the quality of products
sold, may be attributed by our end-user consumers to us, thus damaging our reputation, brand value and potentially affecting our
results of operations. In addition, negative publicity and consumer sentiment generated as a result of fraudulent or deceptive
conduct could damage our reputation, reduce our ability to attract new consumers or retain our current consumers and diminish the
value of our brand.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Our business is highly competitive. Competition presents an
ongoing threat to the success of our business. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We believe the market for selling
overstocked items in an online marketplace is a relatively new, yet growing industry. Our Company will compete for the sales
with many up-and-coming online marketplace providers. We expect to compete with these other service providers principally on
the bases of the quality of services we will be able to offer and our Company's ability to acquire and retain personnel to
market and sell our proposed services. Our Company will also compete on the bases of product price. Our principal competitors
include Amazon, eBay, and Overstock, all of which offer services similar to our proposed services. Numerous other second
tier resellers are entering into the marketplace.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We anticipate that most, if not all, of our
competitors will have greater name and brand recognition and access to greater amounts of capital and established relationships
with a larger base of current and potential customers. Because of their size and bargaining power, our competitors may be able
to purchase equipment, supplies and services at lower prices than us in the initial stages of our development. As a result, our
operations may be significantly and negatively impacted by our larger, more established competitors. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We cannot assure you that we will be able to manage the growth
of our Company effectively. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We plan to experience rapid growth in demand
for our services once we are able to launch our proposed platform. We expect our number of employees and number of consumers to
increase once we launch our website, and we expect our growth to continue for the foreseeable future. The growth
and expansion of our business and service offerings could place significant demands on our management and our operational and financial
resources. We will need to manage multiple relations with various merchants, subscribers, technology licensors and other third
parties. To effectively manage our growth, we will need to continually implement operational plans and strategies, improve and
expand our infrastructure of people and information systems, and train and manage our employee base.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Government regulation of the Internet and e-commerce is evolving,
and unfavorable changes or failure by us to comply with these regulations could substantially harm our business and results of
operations. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We will be subject to general business regulations
and laws as well as regulations and laws specifically governing the Internet and e-commerce. Existing and future regulations and
laws could impede the growth of the Internet or other online services. These regulations and laws may involve taxation, tariffs,
subscriber privacy, data protection, content, copyrights, distribution, electronic contracts and other communications, consumer
protection, the provision of online payment services and the characteristics and quality of services. It is not clear how existing
laws governing issues such as property ownership, sales and other taxes, libel and personal privacy apply to the Internet as the
vast majority of these laws were adopted prior to the advent of the Internet and do not contemplate or address the unique issues
raised by the Internet or e-commerce.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Failure to comply with federal and state privacy laws and
regulations, or the expansion of current or the enactment of new privacy laws or regulations, could adversely affect our business.
</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">A variety of federal and state laws and regulations
govern the collection, use, retention, sharing and security of consumer data. The existing privacy-related laws and regulations
are evolving and subject to potentially differing interpretations. In addition, various federal and state legislative and regulatory
bodies may expand current or enact new laws regarding privacy matters. For example there have been Congressional hearings and increased
attention to the capture and use of location-based information relating to users of smartphones and other mobile devices. We will
post privacy policies and practices concerning the collection, use and disclosure of subscriber data on our website and future
applications. Several Internet companies have incurred penalties for failing to abide by the representations made in their privacy
policies and practices. In addition, several states have adopted legislation that requires businesses to implement and maintain
reasonable security procedures and practices to protect sensitive personal information and to provide notice to consumers in the
event of a security breach. Any failure, or perceived failure, by us to comply with our posted privacy policies or with any data-related
consent orders, Federal Trade Commission requirements or orders or other federal or state privacy or consumer protection-related
laws, regulations or industry self-regulatory principles could result in claims, proceedings or actions against us by governmental
entities or others or other liabilities, which could adversely affect our business. In addition, a failure or perceived failure
to comply with industry standards or with our own privacy policies and practices could result in a loss of subscribers or merchants
and adversely affect our business. Federal and state governmental authorities continue to evaluate the privacy implications inherent
in the use of third-party web &quot;cookies&quot; for behavioral advertising. The regulation of these cookies and other current
online advertising practices could adversely affect our business.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We may not be able to adequately protect our intellectual
property rights or may be accused of infringing intellectual property rights of third parties. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We will regard our consumer list and any intellectual
property we may acquire, including trademarks, service marks, copyrights, patents, trade dress, trade secrets, proprietary technology
and similar intellectual property as critical to our success, and we will rely on trademark, copyright and patent law, trade secret
protection and confidentiality and/or license agreements with our future employees and others to protect our proprietary rights.
Effective intellectual property protection may not be available in every area in which our services are made available. Furthermore,
regulations governing domain names may not protect our trademarks and similar proprietary rights. We may be unable to prevent third
parties from acquiring and using domain names that are similar to, infringe upon or diminish the value of our trademarks and other
proprietary rights. We may be unable to prevent third parties from using and registering our trademarks, or trademarks that are
similar to, or diminish the value of our trademark. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Our business may be subject to seasonal sales fluctuations
that could result in volatility or have an adverse effect on the market price of our Common Stock. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Our business, like that of our potential subscribing
merchants, may be subject to some degree of sales seasonality. As we grow our Company, these seasonal fluctuations may become more
evident. Seasonality may cause our working capital cash flow requirements to vary from quarter to quarter depending on the variability
in the volume and timing of sales. These factors, among other things, make forecasting more difficult and may adversely affect
our ability to manage working capital and to predict financial results accurately, which could adversely affect the market price
of our Common Stock.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We will be subject to payments-related risks. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We plan to accept payments using a variety
of methods, including credit card, debit card and gift certificates. As we offer new payment options to consumers, we may be subject
to additional regulations, compliance requirements and fraud. For certain payment methods, including credit and debit cards, we
will pay interchange and other fees, which may increase over time and raise our operating costs and lower profitability. We will
rely on third parties to provide payment-processing services, including the processing of credit cards and debit cards and it could
disrupt our business if these companies become unwilling or unable to provide these services to us. We will also subject to payment
card association operating rules, certification requirements and rules governing electronic funds transfers, which could change
or be reinterpreted to make it difficult or impossible for us to comply. If we fail to comply with these rules or requirements,
we may be subject to fines and higher transaction fees and lose our ability to accept credit and debit card payments from consumers
or facilitate other types of online payments, and our business and operating results could be adversely affected. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>RISKS RELATING TO THE COMMON STOCK</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>The Company&rsquo;s stock price may be volatile</I></B><I>.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The market price of the Company&rsquo;s Common
Stock is likely to be highly volatile and could fluctuate widely in price in response to various potential factors, many of which
will be beyond the Company&rsquo;s control, including the following:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>services
by the Company or its competitors;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>additions
or departures of key personnel;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>the
Company&#8217;s ability to execute its business plan;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>operating
results that fall below expectations;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>industry
developments;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>economic
and other external factors; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>period-to-period
fluctuations in the Company&#8217;s financial results.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">In addition, the securities markets have from
time to time experienced significant price and volume fluctuations that are unrelated to the operating performance of particular
companies. These market fluctuations may also materially and adversely affect the market price of the Company&rsquo;s Common Stock.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>As a public company, we will incur substantial expenses.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Upon declared effectiveness of this Registration
Statement by the SEC, we will become subject to the information and reporting requirements of the U.S. securities laws. The U.S.
securities laws require, among other things, review, audit, and public reporting of our financial results, business activities,
and other matters. Recent SEC regulation, including regulation enacted as a result of the Sarbanes-Oxley Act of 2002, has also
substantially increased the accounting, legal, and other costs related to becoming and remaining an SEC reporting company. If we
do not have current information about our Company available to market makers, they will not be able to trade our stock. The public
company costs of preparing and filing annual and quarterly reports, and other information with the SEC and furnishing audited reports
to stockholders, will cause our expenses to be higher than they would be if we were privately-held. In addition, we are incurring
substantial expenses in connection with the preparation of this Registration Statement. These increased costs may be material and
may include the hiring of additional employees and/or the retention of additional advisors and professionals. Our failure to comply
with the federal securities laws could result in private or governmental legal action against us and/or our sole officer and director,
which could have a detrimental effect on our business and finances, the value of our stock, and the ability of stockholders to
resell their stock.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>FINRA sales practice requirements may limit a stockholder&rsquo;s
ability to buy and sell our stock.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The Financial Industry Regulatory Authority
(&ldquo;FINRA&rdquo;) has adopted rules that relate to the application of the SEC&rsquo;s penny stock rules in trading our securities
and require that a broker/dealer have reasonable grounds for believing that the investment is suitable for that customer, prior
to recommending the investment. Prior to recommending speculative, low priced securities to their non-institutional customers,
broker/dealers must make reasonable efforts to obtain information about the customer&rsquo;s financial status, tax status, investment
objectives and other information. Under interpretations of these rules, FINRA believes that there is a high probability that speculative,
low priced securities will not be suitable for at least some customers. The FINRA requirements make it more difficult for broker/dealers
to recommend that their customers buy our Common Stock, which may have the effect of reducing the level of trading activity and
liquidity of our Common Stock. Further, many brokers charge higher transactional fees for penny stock transactions. As a result,
fewer broker/dealers may be willing to make a market in our Common Stock, reducing a shareholder&rsquo;s ability to resell shares
of our Common Stock.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We may be exposed to potential risks resulting from new requirements
under section 404 of the Sarbanes-Oxley Act of 2002.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">In addition to the costs of compliance with
having our shares listed on the OTCBB, there are substantial penalties that could be imposed upon us if we fail to comply with
all regulatory requirements. In particular, under Section 404 of the Sarbanes-Oxley Act of 2002, as a smaller reporting company,
our management will be required to provide a report on the effectiveness of our internal controls over financial reporting, beginning
with our second annual report, and we will not be required to provide an auditor&rsquo;s attestation regarding such report. We
have not assessed the effectiveness of our disclosure controls and procedures or our internal controls over financial reporting,
and we expect to incur additional expenses and diversion of management&rsquo;s time as a result of performing the system and process
evaluation, testing and remediation required in order to comply with the management certification requirements. Additionally, investors
should be aware of the risk that management may assess and render the Company&rsquo;s internal controls ineffective, which could
have a material adverse effect on the Company&rsquo;s financial condition or result of operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>If a market for our Common Stock does not develop, shareholders
may be unable to sell their shares.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">A market for our Common Stock may never develop.
We intend to contact an authorized OTC Bulletin Board market-maker for sponsorship of our securities on the OTC Bulletin Board.
However, there is no guarantee that our shares will be traded on the Bulletin Board, or, if traded, a public market may not materialize.
If our Common Stock is not traded on the Bulletin Board or if a public market for our Common Stock does not develop, investors
may not be able to re-sell the shares of our Common Stock that they have purchased and may lose all of their investment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>The Company&rsquo;s Common Stock is currently deemed to be
&ldquo;penny stock&rdquo;, which makes it more difficult for investors to sell their shares</I></B><I>.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The Company&rsquo;s Common Stock is currently
subject to the &ldquo;penny stock&rdquo; rules adopted under section 15(g) of the Exchange Act. The penny stock rules apply to
companies whose common stock is not listed on the NASDAQ Stock Market or other national securities exchange and trades at less
than $5.00 per share or that have tangible net worth of less than $5,000,000 ($2,000,000 if the company has been operating for
three or more years). These rules require, among other things, that brokers who trade penny stock to persons other than &ldquo;established
customers&rdquo; complete certain documentation, make suitability inquiries of investors and provide investors with certain information
concerning trading in the security, including a risk disclosure document and quote information under certain circumstances. Many
brokers have decided not to trade penny stocks because of the requirements of the penny stock rules and, as a result, the number
of broker-dealers willing to act as market makers in such securities is limited. If the Company remains subject to the penny stock
rules for any significant period, it could have an adverse effect on the market, if any, for the Company&rsquo;s securities. If
the Company&rsquo;s securities are subject to the penny stock rules, investors will find it more difficult to dispose of the Company&rsquo;s
securities.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>The elimination of monetary liability against the Company&rsquo;s
existing and future directors, officers and employees under Nevada law and the existence of indemnification rights to the Company&rsquo;s
existing and future directors, officers and employees may result in substantial expenditures by the Company and may discourage
lawsuits against the Company&rsquo;s directors, officers and employees</I></B><I>.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The Company&rsquo;s Articles of Incorporation
contain specific provisions that eliminate the liability of directors for monetary damages to the Company and the Company&rsquo;s
stockholders; further, the Company is prepared to give such indemnification to its existing and future directors and officers to
the extent provided by Nevada law. The Company may also have contractual indemnification obligations under any employment agreements
it may have with its officers and directors. The foregoing indemnification obligations could result in the Company incurring substantial
expenditures to cover the cost of settlement or damage awards against directors and officers, which the Company may be unable to
recoup. These provisions and resultant costs may also discourage the Company from bringing a lawsuit against existing and future<B><I>
</I></B>directors and officers for breaches of their fiduciary duties and may similarly discourage the filing of derivative litigation
by the Company&rsquo;s stockholders against the Company&rsquo;s existing and future<B><I> </I></B>directors and officers even though
such actions, if successful, might otherwise benefit the Company and its stockholders.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>DETERMINATION OF OFFERING PRICE</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">As a result of there being no established
public market for our shares, the offering price and other terms and conditions relative to our shares have been arbitrarily determined
by the Company and do not bear any relationship to assets, earnings, book value, or any other objective criteria of value. In addition,
no investment banker, appraiser, or other independent third party has been consulted concerning the offering price for the shares
or the fairness of the offering price used for the shares.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>USE OF PROCEEDS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">This Offering is being made without the involvement
of underwriters or broker-dealers. This means we will receive $50,000 if all of the shares of Common Stock offered hereunder are
purchased. However, we cannot guarantee that we will sell any or all of the shares being offered by us. The table below estimates
our use of proceeds, given the varying levels of success of the Offering.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 11%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 9%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 18%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 32%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font-size: 0.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">Shares Offered</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">(% Sold)</P></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">Gross Offering Proceeds</FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">Approximate Offering Expenses<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">Total Net Offering Proceeds</FONT></TD>
    <TD COLSPAN="2" STYLE="border: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">Principal Uses of Net Proceeds</FONT></TD></TR>
<TR>
    <TD ROWSPAN="8" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">2,000,000 shares (20%)</FONT></TD>
    <TD ROWSPAN="8" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">$10,000</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD ROWSPAN="8" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Hosting</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Developers</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">SEC Filings</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$100</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Security</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">Transfer Agent</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$2,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Marketing Materials</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Sales Representatives</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">Legal &amp; Accounting</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$7,900</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 18.4pt">-</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">Admin/Professional Fees<SUP>(2)</SUP></P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$10,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD></TR>
<TR>
    <TD ROWSPAN="8" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">5,000,000 shares (50%)</FONT></TD>
    <TD ROWSPAN="8" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">$25,000</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD ROWSPAN="8" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">$15,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Hosting</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Developers</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">SEC Filings</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$100</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Security</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">Transfer Agent</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$2,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Marketing Materials</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$2,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Sales Representatives</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$9,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">Legal &amp; Accounting</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$7,900</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 18.4pt">-</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">Admin/Professional Fees<SUP>(2)</SUP></P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$10,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$15,000</FONT></TD></TR>
<TR>
    <TD ROWSPAN="8" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">7,500,000 shares</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">(75%)</P></TD>
    <TD ROWSPAN="8" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">$37,500</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD ROWSPAN="8" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">$27,500</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Hosting</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Developers</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$2,500</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">SEC Filings</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$100</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Security</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">Transfer Agent</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$2,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Marketing Materials</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$5,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Sales Representatives</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$17,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">Legal &amp; Accounting</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$7,900</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 18.4pt">-</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">Admin/Professional Fees<SUP>(2)</SUP></P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$10,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$27,500</FONT></TD></TR>
<TR>
    <TD ROWSPAN="8" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">10,000,000 shares</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">(100%)</P></TD>
    <TD ROWSPAN="8" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">$50,000</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD ROWSPAN="8" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">$40,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Hosting</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Developers</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$4,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">SEC Filings</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$100</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Security</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$2,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">Transfer Agent</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$2,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Marketing Materials</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$7,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Sales Representatives</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$25,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">Legal &amp; Accounting</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$7,900</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 18.4pt">-</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">Admin/Professional Fees<SUP>(2)</SUP></P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$10,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: right; font-size: 9pt"><FONT STYLE="font-size: 9pt">$40,000</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -9.2pt"><SUP>(1)</SUP><B> </B>Offering expenses have
been rounded to $10,000.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -9.2pt"><SUP>(2)</SUP>Admin/Professional Fees may include,
but are not limited to, postage, telephone services, overnight delivery services, legal fees, accounting fees, costs to become
a publicly reporting company and other general operating expenses. Any line item amounts not expended completely shall be held
in reserve as working capital and subject to reallocation to other line item expenditures as required for ongoing operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">If 100% of the offered shares are sold we
will receive the maximum proceeds of $40,000, after offering expenses have been paid. &nbsp;We intend to allocate $1,000 to the
hosting and servers needed to develop our platform and website. We will also budget $4,000 to hire a website/software developers
for the development and continued maintenance of our proposed marketplace platform through the first twelve months. We intend to
employ a full-time marking and sales representatives at $25,000. For our marketing campaign, we will budget $7,000 for marketing
materials to properly launch our Company. Further, we will use $1,000 of our net proceeds for working capital, including administrative
and professional fees.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">If 75% of the offered shares are sold we will receive $27,500, after
offering expenses have been paid. &nbsp;We still intend to allocate $1,000 to the hosting and servers, and $2,500 to hire a website/software
developers for the development and continued maintenance of our proposed marketplace platform through the first twelve months.
In this case we still intend to employ a part-time marketing and sales representatives at $17,000. However, we will cut our budget
to $5,000 for marketing materials in order to launch our Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">If 50% of the offered shares are sold we will
receive $15,000, after offering expenses have been paid. &nbsp;We still intend to allocate $1,000 to the hosting and servers, and
$1,000 to hire a website/software developers for the development and continued maintenance of our proposed marketplace platform
through the first twelve months. In this case we only intend to employ one part-time marketing and sales representative at $9,000.
We will also cut our marketing materials budget significantly to $2,000 in order to launch our Company. Further, we will have only
$1,000 allocated for working capital, including administrative and professional fees.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The funds from this Offering will not be used
to pay Mr. Ram for his services to the Company, whether provided prior to, during, or subsequent to the Offering. There can be
no assurance that the Company will raise any funds through this Offering and if a limited amount of funds are raised, the Company
will use such funds according to their best judgment in accordance with the &ldquo;Use of Proceeds&rdquo; chart. This discretion
is not unlimited and any such change in the use of proceeds as discussed above would be restricted to a proportionate reduction
in funds allocated to each specific item listed, and would not differ materially from the &ldquo;Use of Proceeds&rdquo; chart above.
To the extent our offering proceeds do not cover any professional fees incurred by the Company, we anticipate paying for any such
expenses out of any additional funding or revenues we receive.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">If we require additional funding, we will
seek such funds from friends, family, and business acquaintances in order to continue our operations. As with any form of financing,
there are uncertainties concerning the availability of such funds on terms acceptable to us, as we have not received any firm commitments
or indications of interest from our friends, family members, or business acquaintances regarding potential investments in our Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>PLAN OF DISTRIBUTION; TERMS OF THE OFFERING</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">As of the date of this prospectus, the Company
has 5,000,000 shares of Common Stock issued and outstanding. The Company is registering an additional 10,000,000 shares of its Common
Stock for sale at the price of $0.005 per share. There is no arrangement to address the possible effect of the Offering on the
price of the stock.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">In connection with the Company&rsquo;s selling
efforts in the Offering, Sonu Ram will not register as a broker-dealer pursuant to Section 15 of the Exchange Act, but rather will
rely upon the &ldquo;safe harbor&rdquo; provisions of SEC Rule 3a4-1, promulgated under the Securities Exchange Act of 1934, as
amended (the &ldquo;Exchange Act&rdquo;). Generally speaking, Rule 3a4-1 provides an exemption from the broker-dealer registration
requirements of the Exchange Act for persons associated with an issuer that participate in an Offering of the issuer&rsquo;s securities.
Mr. Ram is not subject to any statutory disqualification, as that term is defined in Section 3(a)(39) of the Exchange Act. Mr.
Ram will not be compensated in connection with his participation in the Offering by the payment of commissions or other remuneration
based either directly or indirectly on transactions in our securities. Mr. Ram is not, nor has he been within the past 12 months,
a broker or dealer, and he is not, nor has he been within the past 12 months, an associated person of a broker or dealer. At the
end of the Offering, Mr. Ram will continue to primarily perform substantial duties for the Company or on its behalf otherwise than
in connection with transactions in securities. Mr. Ram has not participated in another offering of securities pursuant to the Exchange
Act Rule 3a4-1 in the past 12 months. Additionally, he has not and will not participate in selling an offering of securities for
any issuer more than once every 12 months other than in reliance on the Exchange Act Rule 3a4-1(a)(4)(i) or (iii).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">In order to comply with the applicable securities
laws of certain states, the securities will be offered or sold in those states only if they have been registered or qualified for
sale; an exemption from such registration or if qualification requirement is available and with which the Company has complied.
In addition, and without limiting the foregoing, the Company will be subject to applicable provisions, rules and regulations under
the Exchange Act with regard to security transactions during the period of time when this Registration Statement is effective.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Penny Stock Regulation</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Our Common Shares are not quoted on any stock
exchange or quotation system. The SEC has adopted rules that regulate broker-dealer practices in connection with transactions in
penny stocks. Penny stocks are generally equity securities with a price of less than $5.00 (other than securities registered on
certain national securities exchanges or quoted on the NASDAQ system, provided that current price and volume information with respect
to transactions in such securities is provided by the exchange system).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The penny stock rules require a broker-dealer,
prior to a transaction in a penny stock not otherwise exempt from those rules, to deliver a standardized risk disclosure document
prepared by the SEC, that:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>contains
a description of the nature and level of risk in the market for&nbsp;penny stocks in both public offerings and secondary trading;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>contains
a description of the broker&#8217;s or dealer&#8217;s duties to the customer&nbsp;and of the rights and remedies available to the
customer with respect to a&nbsp;violation of such duties;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>contains
a brief, clear, narrative description of a dealer market,&nbsp;including &#8220;bid&#8221; and &#8220;ask&#8221; prices for penny
stocks and the significance of the&nbsp;spread between the bid and ask price;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>contains
a toll-free telephone number for inquiries on disciplinary&nbsp;actions;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>defines
significant terms in the disclosure document or in the conduct of&nbsp;trading penny stocks; and,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>contains
such other information and is in such form (including language,&nbsp;type, size, and format) as the SEC shall require by rule or
regulation.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The broker-dealer also must provide the customer
with the following, prior to&nbsp;proceeding with any transaction in a penny stock:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>bid
and offer quotations for the penny stock;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>details
of the compensation of the broker-dealer and its salesperson in&nbsp;the transaction;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>the
number of shares to which such bid and ask prices apply, or other&nbsp;comparable information relating to the depth and liquidity
of the market for&nbsp;such stock; and,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>monthly
account statements showing the market value of each penny stock&nbsp;held in the customer&#8217;s account.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">In addition, the penny stock rules require
that prior to a transaction in a penny stock not otherwise exempt from those rules, the broker-dealer must make a special written
determination that the penny stock is a suitable investment for the purchaser and receive the purchaser&rsquo;s written acknowledgment
of the receipt of a risk disclosure statement and a signed and dated copy of a written suitability statement. These disclosure
requirements will have the effect of reducing the trading activity in the secondary market for our stock because it will be subject
to these penny stock rules. Therefore, stockholders may have difficulty selling those securities.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Offering Period and Expiration Date</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">This Offering will start on the date this
Registration Statement is declared effective by the SEC and continue for a period of 180 days. We may extend the offering period
for an additional 90 days, unless the Offering is completed or otherwise terminated by us.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Procedures for Subscribing</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Once the Registration Statement is declared
effective by the SEC, if you decide to subscribe for any shares in this Offering, you must:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.3pt">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;receive, review
and execute and deliver a Subscription Agreement; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.3pt">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;deliver a check
or certified funds to us for acceptance or rejection.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.6pt">Any potential investor will have ample time
to review the Subscription Agreement, along with their counsel, prior to making any final investment decision. The Company shall
only deliver such Subscription Documents upon request after a potential investor has had ample opportunity to review this prospectus.
Further, we will not accept any money until this Registration Statement is declared effective by the SEC.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.6pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Right to Reject Subscriptions</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We have the right to accept or reject subscriptions
in whole or in part, for any reason or for no reason. All monies from rejected subscriptions will be returned immediately by us
to the subscriber, without interest or deductions.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Acceptance of Subscriptions</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Upon the Company&rsquo;s acceptance of a Subscription
Agreement and receipt of full payment, the Company shall countersign the Subscription Agreement and issue a stock certificate along
with a copy of the Subscription Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Once you submit the Subscription Agreement
and it is accepted, you may not revoke or change your subscription or request a refund of monies paid. &nbsp;All accepted Subscription
Agreements are irrevocable, even if you subsequently learn information about the Company that you consider to be materially unfavorable.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>DILUTION</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We intend to sell 5,000,000 shares of our
Common Stock at a price of $0.001 per share. The following table sets forth the number of shares of Common Stock purchased from
us, the total consideration paid and the price per share. The table assumes all 5,000,000 shares of Common Stock will be sold.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 26%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 19%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 17%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 16%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 14%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 8%; font-size: 0.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Shares Issued</B></FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Total Consideration</B></FONT></TD>
    <TD ROWSPAN="2" STYLE="border: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Price Per Share</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Number of Shares</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Percent</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Percent</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid"><FONT STYLE="font-size: 10pt">Existing Shareholder </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">5,000,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">33.33%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">$5,000<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">9.09%</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">$0.001</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid"><FONT STYLE="font-size: 10pt">Purchasers of Shares</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">10,000,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">66.67%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">$50,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">90.91%</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">$0.00</FONT>5</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">15,000,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">$55,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">(1)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">Pursuant to the Organizational Minutes of
the Company, the Company issued 5,000,000 shares of its Common Stock, $0.001 par value per share to our President, Mr. Sonu Ram,
as consideration for services rendered in connection with the formation of the Company. This dollar estimate is based on the grant
date aggregate fair value at the close of business in accordance with FASB ASC Topic 718.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>DESCRIPTION OF PROPERTY</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We currently are using a portion of our Chief
Executive Officer&rsquo;s home as our corporate headquarters, this space is located at 1516 E Tropicana Ave, Suite 155, Las Vegas,
NV 89119 and we are using the space rent-free. As of the date of this filing, we have not sought to move or change our office site.
Additional space may be required as we expand our operations. We do not foresee any significant difficulties in obtaining any required
additional space. We currently do not own any real property.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>DESCRIPTION OF SECURITIES</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Common Stock</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Our authorized capital stock consists of 75,000,000
shares of Common Stock, $0.001 par value per Share. There are no provisions in our charter or Bylaws that would delay, defer or
prevent a change in our control. However, there exists such provisions in our charter that may make changes of control more difficult.
Such provisions include the ability of our Board of Directors to issue a series of preferred stock and the limited ability of stockholders
to call a special meeting. Special meetings of the shareholders may be called at any time by the Chairman of the Board, the President,
or the Secretary, by resolution of the Board of Directors, or at the request in writing of one or more stockholders owning shares
in the aggregate entitled to cast at least a majority of the votes at the meeting, with such written request to state the purpose
or purposes of the meeting and to be delivered to the Chairman of the Board, the President, or the Secretary.&nbsp;&nbsp; &nbsp;In
case of failure to call such meeting within 60 days after such request, such shareholder or shareholders may call the same. Business
transacted at any special meeting of stockholders shall be limited to the purposes stated in the notice.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The holders of our Common Stock have equal
ratable rights to dividends from funds legally available if and when declared by our Board of Directors and are entitled to share
rateably in all of our assets available for distribution to holders of Common Stock upon liquidation, dissolution or winding up
of our affairs. Our Common Stock does not provide the right to pre-emptive, subscription or conversion rights and there are no
redemption or sinking fund provisions or rights. Our Common Stock holders are entitled to one non-cumulative vote per share on
all matters on which shareholders may vote. Holders of shares of our Common Stock do not have cumulative voting rights, which means
that the holders voting for the election of directors, may cast such votes equal to the total number of shares owned by each shareholder
for each of the duly nominated directors, if they so choose.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Preferred Stock</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The Company has not issued any preferred stock.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Dividends</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">It is our present intention not to pay any
cash dividends in the foreseeable future, but rather to reinvest earnings, if any, in our business operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Warrants and Options</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">There are no outstanding warrants or options
to purchase our securities.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Transfer Agent and Registrar</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have not yet assigned a transfer agent.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>INFORMATION WITH RESPECT TO REGISTRANT</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">THE FOLLOWING DISCUSSION AND ANALYSIS SHOULD
BE READ TOGETHER WITH THE CONSOLIDATED FINANCIAL STATEMENTS OF COSMO VENTURES, INC. AND THE NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
INCLUDED IN THIS REGISTRATION STATEMENT. THIS DISCUSSION SUMMARIZES THE SIGNIFICANT FACTORS AFFECTING OUR OPERATING RESULTS, FINANCIAL
CONDITIONS AND LIQUIDITY AND CASH-FLOW SINCE INCEPTION.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>DESCRIPTION OF BUSINESS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Company Overview</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Cosmo Ventures, Inc. (&ldquo;Cosmo Ventures&rdquo;
or the &ldquo;Company&rdquo;) was incorporated in the State of Nevada on February 3, 2013. We are a development stage company that
plans to commence operations as an online retailer offering discounted overstocked inventory items. We intend to launch a web-based
platform that will give our potential customers the ability to purchase our discounted products. Cosmo Ventures Inc. will procure
merchandise purchased form the surplus inventories of manufacturers and retailers throughout India. Sonu Ram, who is currently
our sole officer and director, founded our Company. Our headquarters are located at 1516 E Tropicana Ave, Suite 155, Las Vegas,
NV 89119.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Although the sale of discounted overstock
products in an online marketplace is not entirely new, we anticipate that this medium will continue to grow. We believe that by
providing a simple, yet effective, website platform, Cosmo Ventures will become a sought after marketplace for our e-consumers.
&nbsp;Most cellular phones are equipped to handle text messages, emails, and mobile websites that contain information on our products.
Having the ability to instantly contact potential customers both locally and nationwide is one of the major benefits of this marketing
strategy. Cosmo Ventures can send instant coupons, promotional messages, and much more online to our opt-in subscribers.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We hope to realize our full plan of operations
by raising money through the sale of our securities, as contemplated within this Offering. We believe that if we are able to raise
the full amount of funds contemplated herein, we would be able to launch our Company and properly market our web and mobile platform.
We will design a full marketing strategy to gain brand awareness, and ultimately obtain a large opt-in subscriber base.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Opportunity</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our mission is to provide consumers with a variety
of quality products at bargain prices. We exist to attract and maintain customers, and to exceed their expectations. We will offer
customers an easy to use website, mobile website, and an efficient distribution system. Merchandise being offered on our website
will include bed-and-bath goods, home d&eacute;cor, kitchenware, furniture, watches and jewellery, apparel, electronics and computers,
sporting goods, and other products. The initial region we will market our website is North America, but the Company could deliver
many products to a great deal of international destinations. We currently have not signed a contract with a development firm to
develop our website, cosmobargains.com. We currently have not advanced beyond the business place state from our inception until
the date of this filing. In order to begin commercialization of our website, we will need to raise additional capital through the
sale of our company offering if we become effective</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">As today's world moves toward mobile solutions,
we believe consumers will be hard pressed to ignore the mobile marketplace. We feel that now is the time to develop and launch
our Company before this industry becomes over-saturated with other companies trying to gain market share.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Industry Overview</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The Company&rsquo;s challenge will be the
increasing competition to attract customers to the website. We believe that too often, sales are lost because of complex websites
that are far from intuitive. We intend to operate in a very competitive market and on popular search engines such as Google, Firefox
Mozilla, and similar sites. Through advertising on popular search engines, our potential customers begin their search for online
merchandise through general searches rather than through the established platforms of our competitors. We intend to spend large
sums on acquiring search engine promotions. The only way to overcome the search engine filtering by customers is to build a strong
brand so that when customers look for value, they know that Cosmo Ventures provides it and start their search directly from our
website. We believe in order to be successful, an online web retailer must be a low cost operator, own a strong brand, attract
high consumer traffic, offering quality merchandise and great prices with superior customer service.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Current Operations</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Since inception, our operations have
primarily consisted of the organization of our business and the development of our business plan. Our business plan includes
a three-phase plan that details the creation and launch of our proposed    overstock product marketplace platform. Currently
we are still in Phase 1 of our plan which includes following:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 73.55pt"><FONT STYLE="font: 9pt Symbol">&#183; </FONT>formation
of our Company;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 73.55pt"><FONT STYLE="font: 9pt Symbol">&#183; </FONT>completion
of our business plan;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 73.55pt"><FONT STYLE="font: 9pt Symbol">&#183; </FONT>initial
design of our platform; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 73.55pt"><FONT STYLE="font: 9pt Symbol">&#183; </FONT>the
acquisition of additional funding.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">All aspects of Phase 1 have been completed,
with the exception of raising additional funding. To date, our founder, Sonu Ram, has conducted all operations. As such, upon incorporating
our Company, Mr. Ram was named as the Company's sole officer and director. All operations have been funded by Mr. Ram to this point.
Operations and expenditures have included the incorporation of Cosmo Ventures, Inc. under the laws of the State of Nevada, and
the formation of an extensive business plan in which we have mapped out all of the initial products and services that we intend
to offer to our suppliers and consumers once our marketplace platform is developed. Phase 1 will culminate with the completion of this Offering, which will hopefully allow us to raise capital through the sale of
our securities and see us through Phases 2 and 3. Phase 2 involves hiring a software developer to help with the development and
completion of our platforms and we do not intend on entering Phase 2 until the Company raises additional funding either through
completion of this Offering or through third parties if the Company does not receive sufficient proceeds from this Offering. Further
descriptions of Phases 2 and 3 of our business plan are included in the &ldquo;Plan of Operations&rdquo; section of this prospectus.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Products and Services</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Cosmo will have to contact manufacturers and retailers directly
to inquire about liquidations, overstock, off season or discounted merchandise. We must acquire exclusive wholesale suppliers to
keep our business running effectively. We intend to offer our customers secure online payment methods such as credit cards or Paypal.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Our intended business objective for Cosmo Ventures is:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">-</TD><TD>To make Cosmo an icon brand</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">-</TD><TD>To develop an effective, well placed e-commerce site for the sale of overstocked wholesale items from India</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">-</TD><TD>To offer a wide range of merchandise at reasonable prices</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">-</TD><TD>To launch a marketing campaign in a controllable and measurable market that will drive customers towards the website</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">-</TD><TD>To create an infrastructure for the fulfillment of web based sales</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Initially, our planned products will be our
desktop website. We hope to provide customers with a marketplace to purchase our overstocked products from their desktop as well
as mobile devices via mobile websites and our mobile app. Future customers will be able to view our catalogue of products from
the convenience of their home desktop or on the road on their mobile devices.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We intend to set up our web and mobile platforms
to allow subscribing consumers to instantaneously receive the following:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 55.15pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>mobile
coupons and special offers;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 55.15pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>announcements
of special events;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 55.15pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>new
product information and updates;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">It is our hope that our multiple platform
will allow customers the ability to log into our website and access our products at their convenience.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Plan of Operations</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Upon the completion of this Offering, and
assuming we are able to successfully raise funding from the sale of our securities, we will begin Phase 2 of our business plan.
In order to initiate Phase 2 of our operations, we will have to raise enough money to hire at least one website and mobile application
developer.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">While our mobile application is being developed,
we will begin the initial preparations for the launch of our website. Assuming we are able to raise the maximum amount of funds
from this offering, the full extent of Phase 2 of our business plan and development will include:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">1. Raising capital &ndash; We will begin raising
funding through the sale of our securities as set forth within this Registration Statement. This will start as soon as we receive
a Notice of Effectiveness from the SEC. We believe the expenses involved with becoming a public company will be approximately $10,000.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">2. Platform development &ndash; We plan to
hire a website developer to begin the construction of our website. The development of our website will entail the bulk of Phase
2. At this time we will also allocate $1,000 to purchase servers and hosting for our planned website and mobile application.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">3. Hire additional staff &ndash; When our
mobile application is near its completion, we will begin hiring additional staff to prepare for our launch. We plan to hire a full-time
sales representative to begin selling our services to businesses within our local area. We plan to offer our sales representatives
$35,000 per year plus a commission-based bonus plan. We will allocate up to $7,000 on marketing materials. We will use the marketing
ideas of our President, Sonu Ram, as set forth in our &ldquo;Marketing Strategy&rdquo; section. However, we will look to our new
employees to come up with new and innovative ways to promote our Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">4. Beta testing &ndash; Once our website and
mobile application is fully developed, and our sales and marketing team are in place, we will begin beta testing our website and
mobile application. This will complete Phase 2 of our development, and lead to the third phase in our operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Phase 3 of our business plan and development
will be defined by the launch and marketing of our website and mobile application to the general public. Phase 3 shall be characterized
by the following:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 55.45pt">1. Acquisition of clients &ndash; When we
are ready to offer our services to the public, we intend to launch a marketing campaign ourselves in order to promote our website
to potential manufacturers. We will also offer six months of free, unlimited postings to the first 100 businesses that sign up
for our services.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 55.45pt">2. Acquisition of users &ndash; When we are
ready to offer our services to the public, we will also launch a marketing campaign to promote our services to potential users,
so that we may rapidly grow our user base so that we may have enough users for potential clients to deem our services valuable.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">In order to complete Phase 3 of our business
plan, we will rely heavily on the management skills of our President. He will have to work closely with our sales and marketing
team to make sure that there is constant communication between each. The sales of our services will be directly related to the
work that our marketing team is providing. In the months that follow our launch, the work of our website developers will be critical
as well. We hope to be in a phase of rapid growth, and our developers will be working hard to provide constant updates to our site,
and fix any bugs that may occur. Our President will have to work hard to keep all components of our business on track.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Marketing Strategy</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">We have begun initial market research and anticipate conducting
in depth market research to develop a strategy which in our opinion could launch our Company and provide us with rapid growth if
executed properly.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">We plan to focus on three key factors when marketing our services
to local businesses:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0pt">Timing &ndash; With the ever-expanding market
of mobile (and smartphone) users now is the time to make the most out of mobile website and application. We believe the competition
is small at this point, and businesses can create a presence before it gets cluttered.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0pt">Integration &ndash; Mobile phone users are
doing more and more on their phones, especially with the rise in smartphone sales. If a business is at all serious about a comprehensive
and integrated marketing strategy for their company, mobile has to be a part of it.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0pt">Consumers &ndash; According to Google, Inc.'s
independent research, 74% of smartphone users have made a purchase as a result of using a smartphone. Businesses can put their
products and services in front of their target market of consumers quickly and easily. We intend to use mobile marketing as a strategy
for impulse consumer purchases.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Growth Strategy</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Initially, our target customers will be those
within North America who do not already purchase products online. As we grow our client and end-user base, we hope to gain the
attention of shoppers who already purchase products online, and switch them over to our products and services. However, until such
time as we have begun substantive operations we will not be able to adequately assess what portions of our strategy for growth
will be most appropriate. However, we envision our success being attributable to our ability to:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">-sustain lower operating costs per customer compared to other providers
by having all website development and marketing done by in-house staff. As we grow, it is our belief that an increasing number
of businesses will sign up for our services via our website, which will decrease our clients acquisition costs; and,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">-deploy our capital more effectively by building our products and
services base to cover a wide range of styles to suit a wide range of potential subscribing consumers. We will need to effectively
listen and adjust to the needs and wants of customers.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Competition</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The market for selling over stock items online
is a relatively new, yet growing industry. We expect to compete with these other service providers principally on the bases of
the quality of services we intend to offer customers and in our Company's ability to acquire and retain personnel to market and
sell our proposed services. Our Company will also compete on the bases of service price. Our principal competitors include BIDZ.com,
Overstock.com, Amazon and Bluefly, all of which offer services similar to our proposed services. Numerous other second tier resellers
are entering into the marketplace, consisting of independent marketing consultants who are reselling and not operating their own
web and mobile platform.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We anticipate that most, if not all, of our
competitors will initially have greater name and brand recognition and access to greater amounts of capital and established relationships
with a larger base of current and potential customers. Because of their size and bargaining power, our competitors may be able
to purchase equipment, supplies and services at lower prices than us in the initial stages of our development. As a result, our
operations may be significantly and negatively impacted by our larger, more established competitors. Once we commence Phase 2 of
our operations, if we are not able to generate enough revenue by attracting new and existing businesses and/or by enticing users
to opt into our services, we may be forced to cease operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Our ability to compete successfully will depend,
in part, on the quality of our services, size of our database of opt-in end-users, customer service, as well as our marketing efforts
and our ability to anticipate and respond to various competitive factors affecting the industry. These factors include the introduction
of new services and technologies, changes in consumer preferences, demographic trends, economic conditions, and pricing strategies
of competitors. As a result of competition, we may be required to:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 55.15pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>increase
overall spending to ensure we are offering the best quality products and services to our customers;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 55.15pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>continually
assess and evaluate our service plans and other offers to ensure that we are offering the most compelling and affordable products
and services; and,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 55.15pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>increase
our advertising, promotional spending, commissions and other subscriber acquisition costs.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">The industry has minimal and low cost barriers to entry and therefore
it is a very competitive market. We will face many competitors in the e-commerce retail business, including eBay, Amazon, Buy.com,
Shop.com, and other similar websites.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Easy entry does not necessarily mean that a new entrant can build
a web presence, traffic, and customer base. The Cosmo Ventures business model consists of selling the overstock of other wholesale
retailers from India in North America. Merchandise we intend to offer on our site will be competitively priced to benefit our potential
customers. We believe an online business model is better positioned to succeed if it employs: brand/traffic, heaviest discounter
reputation, low cost operations, and customer satisfaction.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Government Regulation </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Many factors can influence a consumer&rsquo;s
decision whether to buy online or in-store. One of the most prominent advantages of purchasing goods on the internet was the lack
of sales taxes. However, to combat soaring deficits, states such as North Carolina and Rhode Island are now requiring sales tax
to be paid on goods sold on the internet. This makes internet shopping much less attractive to those buyers trying to find bargains
from internet sites such as ours.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The online retailing industry faces headwinds
due to the local states tax issues whose resolution is not predictable. Other factors which play a role in willingness to purchase
online are secure credit card payments and broadband internet access. As buying online becomes more secure with the likes of PayPal
and the rates of broadband internet penetration rise, consumers should be more likely to purchase from the web.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">A variety of federal and state laws and regulations
govern the collection, use, retention, sharing and security of consumer data. The existing privacy-related laws and regulations
are evolving and subject to potentially differing interpretations. In addition, various federal and state legislative and regulatory
bodies may expand current or enact new laws regarding privacy matters. For example, recently there have been Congressional hearings
and increased attention to the capture and use of location-based information relating to users of smartphones and other mobile
devices. We will post privacy policies and practices concerning the collection, use and disclosure of subscriber data on our website
and future applications. Several Internet companies have incurred penalties for failing to abide by the representations made in
their privacy policies and practices. In addition, several states have adopted legislation that requires businesses to implement
and maintain reasonable security procedures and practices to protect sensitive personal information and to provide notice to consumers
in the event of a security breach. Any failure, or perceived failure, by us to comply with our posted privacy policies or with
any data-related consent orders, Federal Trade Commission requirements or orders or other federal or state privacy or consumer
protection-related laws, regulations or industry self-regulatory principles could result in claims, proceedings or actions against
us by governmental entities or others or other liabilities, which could adversely affect our business. In addition, a failure or
perceived failure to comply with industry standards or with our own privacy policies and practices could result in a loss of subscribers
or merchants and adversely affect our business. Federal and state governmental authorities continue to evaluate the privacy implications
inherent in the use of third-party web &quot;cookies&quot; for behavioral advertising. The regulation of these cookies and other
current online advertising practices could adversely affect our business.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Employees and Consultants</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">As of the date of this filing, the Company
has no full time employees other than our sole officer and director, Mr. Ram. We currently rely on Mr. Ram, to manage all aspects
of our business. Mr. Ram has committed to devote up to 40 hours per week to our Company. We plan to use third-party developers
to assist in the production of our proposed website platform. We intend to add staff as the Company grows. Any such additions will
be made at the judgment of management to meet the Company's then current needs.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Legal Proceedings</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">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 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.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>MANAGEMENT&rsquo;S DISCUSSION AND ANALYSIS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">THE FOLLOWING DISCUSSION AND ANALYSIS SHOULD
BE READ TOGETHER WITH THE CONSOLIDATED FINANCIAL STATEMENTS OF COSMO VENTURES, INC. AND THE NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
INCLUDED ELSEWHERE IN THIS REGISTRATION STATEMENT ON FORM S-1.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>RESULTS OF OPERATIONS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I><U>Results of Operations</U></I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>For the three months ended March 31, 2013 </U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">For the three months ended March 31, 2013,
the Company incurred operating expenses of $1,825, comprised of $1,500 in professional fees for legal and accounting expenses relating
to the S-1 registration process, $0 in management fees to the President and Director of the Company, and $325 of general and administrative
expenses for incorporation and day-to-day expenses.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The Company recorded a net loss of $1,825.
&nbsp;In addition to the above expenses, the Company also incurred $0 of interest expense relating to the $0 note payable from
the President and Director of the Company, which is unsecured, due interest at 0% per annum, and due on demand. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">As at March 31, 2013, the Company had a loss
per share of $0. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>From February 3, 2013 (date of inception) to March 31, 2013
</U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">For the period from February 3, 2013 (date
of inception) to March 31, 2013, the Company earned $nil in revenues and incurred $1,825 of operating expenses including $1.500
in professional fees for legal fees relating to the Company&rsquo;s SEC registration process, general and administrative expenses
of $325 for day-to-day operating costs and incorporation fees, and management fees of $0 to the Company&rsquo;s President and Director
for services rendered from inception date to March 31, 2013. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The Company recorded a net loss of $1,825.
&nbsp;In addition to the above expenses, the Company also incurred $0 of interest expense relating to the $0 note payable from
the President and Director of the Company which is unsecured, due interest at 0% per annum, and due on demand. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">As at March 31, 2013, the Company had a loss
per share of $0.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>LIQUIDITY AND CAPITAL RESOURCES</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>March 31, 2013 </U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">As at March 31, 2013, the Company had a cash
and total asset balance of $4,675. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">As at March 31, 2013, the Company had total
liabilities of $1,500. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>March 31, 2013 </U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">As at March 31, 2013, the Company has a cash
and total asset balance of $4,675 and total liabilities of $1,500. Liabilities are comprised of $1.500 of accounts payable and
accrued liabilities relating to professional fees and general expenditures that were unpaid, amounts due to related party of $0
for unpaid management fees, and $0 of notes payable owing to the President and Director of the Company which is unsecured, due
interest at 0% per annum, and due on demand. &nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">On February 3, 2013, the Company issued 5,000,000
common shares as founders&rsquo; shares to the President and Director of the Company. &nbsp;As at the date of the filing, the Company
has not issued any additional common shares. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>Cash flows from Operating Activities</U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>Three months ended March 31, 2013 </U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">During the three months ended March 31, 2013,
the Company used cash of $325 for operating activities, including amounts paid for professional fees and general and administrative
costs.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>Period from February 3, 2013 (date of inception) to March
31, 2013 </U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">During the period from February 3, 2013 (date
of inception) to March 31, 2013, the Company has used cash of $325 for operating activities, including payment of $0 of legal fees
and general expenditures. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>Cash flows from Investing Activities</U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">During the period from February 3, 2013 (date
of inception) to March 31, 2013, the Company has not incurred any investing activities. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>Cash flows from Financing Activities</U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>Three months ended March 31, 2013 </U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">During the three months ended March 31, 2013,
the Company received $0 of proceeds from financing activities which is attributed to issuance of notes payable to the President
and Director of the Company, which is unsecured, bears interest at 0% per annum, and is due on demand. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>Period from February 3, 2013 (date of inception) to March
31, 2013 </U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">During the period from February 3, 2013 (date
of inception) to March 31, 2013, the Company has received $0 in proceeds from financing activities from the note payable from a
non-related party, which is unsecured, due interest at 0% per annum, and due on demand. &nbsp;As at March 31, 2013, the accrued
interest has not been repaid. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">At March 31, 2013, we had cash on hand of
$4,675. &nbsp;We anticipate that our maximum expenses over the next 10 - 12 months following the effectiveness of this Offering
will be approximately $50,000, accounting for the full implementation of our business plan, including our anticipated general administrative
expenses, professional fees, development of our website platform, marketing costs and sales representatives. Assuming we receive
no proceeds from this Offering, we will need a minimum amount of $20,000 to meet our operating expenses for the next 12 months
after the Offering. This minimum anticipated takes into account our current cash, our professional fees, including estimated costs
of becoming a publicly reporting company and allows us to repay our Notes, if they become due, and allocate approximately $10,000
towards the hosting and servers for our platform, and the hiring of one full-time developer. The Company anticipates over the next
12 months the cost of being a reporting public company will be approximately $10,000.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 38%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 19%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 43%; font-size: 0.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Time period</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Estimated maximum expenses</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: #CCFFFF">
    <TD><FONT STYLE="font-size: 10pt">Working Capital</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10-12 months</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$1,000</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Platform Hosting and Servers</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10-12 months</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$1,000</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: #CCFFFF">
    <TD><FONT STYLE="font-size: 10pt">Platform Developers</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10-12 months</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$4,000</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Website Security</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10-12 months</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$2,000</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: #CCFFFF">
    <TD><FONT STYLE="font-size: 10pt">Marketing Materials</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10-12 months</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$7,000</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt; background-color: white">Sales Representatives</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; background-color: white">10-12 months</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; background-color: white">$25,000</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: #CCFFFF">
    <TD><FONT STYLE="font-size: 10pt">Repayment of Notes</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10-12 months</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$0</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>$40,000</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Critical Accounting Policies</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Our financial statements and accompanying
notes have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis.
The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to
make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets
and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting
periods.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We regularly evaluate the accounting policies
and estimates that we use to prepare our financial statements. A complete summary of these policies is included in Note 2 of our
audited financial statements. In general, management&rsquo;s estimates are based on historical experience, on information from
third party professionals, and on various other assumptions that are believed to be reasonable under the facts and circumstances.
Actual results could differ from those estimates made by management.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Recently Issued Accounting Pronouncements</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The Company has implemented all new accounting
pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise
disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might
have a material impact on its financial position or results of operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Off-Balance Sheet Arrangements</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We have no off-balance sheet arrangements
that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition,
revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Changes In and Disagreements with Accountants on Accounting
and Financial Disclosure</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Since inception, we have had no changes in
or disagreements with our accountants. Our audited financial statements have been included in this prospectus in reliance upon
David Aronson CPA, Independent Registered Public Accounting Firm, as experts in accounting and auditing.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS
AND CONTROL PERSONS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The following table sets forth the names and
ages of our current director and executive officer. Also the principal offices and positions with us held by each person and the
date such person became our director, and/or executive officer. Our Board of Directors appoints our executive officers. Our directors
serve until the earlier occurrence of the election of his or her successor at the next meeting of shareholders, death, resignation
or removal by the Board of Directors. &nbsp;Other than Mr. Ram, the Company has no promoters as that term is defined by Rule 405
of Regulation S-K.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 16%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 2%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 6%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 2%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 74%; font-size: 0.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Name </B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Age </B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Position </B></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: #CCFFFF">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Sonu Ram</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">25</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director, Chairman, President, CEO, CFO, Secretary and Treasurer </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Sonu Ram</B> - In 1995, Mr. Ram graduated from the University
of Delhi, with a degree in Computer Science.&nbsp; The University of Delhi is home to one of India&rsquo;s largest undergraduate
computer programming schools. Coming from a family that has always owned their own businesses, Mr. Ram has always had an entrepreneurial
spirit.&nbsp; With this spirit he has established Cosmo Ventures Inc..&nbsp; Mr. Ram makes his own schedule and has a flexible
work environment; therefore, he can devote time both during the week and on the weekends to our Company, as needed. Mr. Ram has
committed to devote up to 40 hours per week to the Company initially, and will devote additional time as required by the Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>EXECUTIVE COMPENSATION</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Summary Compensation Table. </B>The table set forth below summarizes
the annual and long-term compensation for services in all capacities to us payable to our sole officer and director for the fiscal
year ended March 31, 2013. Our Board of Directors may adopt an incentive stock option plan for our executive officers that would
result in additional compensation.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 8%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 9%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 8%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 7%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 7%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 12%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 12%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 19%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 7%; font-size: 0.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Name and</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Principal </B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Position</B></P></TD>
    <TD STYLE="text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt"><B>Title</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt"><B>Year</B></FONT></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Salary</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD COLSPAN="2">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Bonus</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Stock</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Awards</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Option</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Awards</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Non-Equity</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Incentive Plan</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Compensation</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Nonqualified</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Deferred</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Compensation</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Earnings</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>All other</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Compensation</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Total</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD></TR>
<TR STYLE="vertical-align: top; background-color: #CCFFFF">
    <TD STYLE="font-size: 9pt"><FONT STYLE="font-size: 9pt">Sonu Ram</FONT></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">Chairman, CEO</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">and President</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD>
    <TD STYLE="text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">2013</FONT></TD>
    <TD STYLE="font-size: 9pt"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD>
    <TD STYLE="text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD>
    <TD COLSPAN="2" STYLE="text-indent: -3.7pt; font-size: 9pt"><FONT STYLE="font-size: 9pt">$$-0-</FONT></TD>
    <TD STYLE="text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">-0-</FONT></TD>
    <TD STYLE="text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">-0-</FONT></TD>
    <TD STYLE="text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">-0-</FONT></TD>
    <TD STYLE="text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">-0-</FONT></TD>
    <TD STYLE="text-align: center; font-size: 9pt"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Outstanding Equity Awards since Inception: </B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 8%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 7%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 21%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 7%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 7%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 6%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 6%; font-size: 0.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="16" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>OPTION AWARDS </B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="14" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>STOCK AWARDS </B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Name </FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Number of Securities Underlying Unexercised Options (#) Exercisable </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Number of Securities Underlying Unexercised Options (#) Unexercisable </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Equity Incentive Plan Awards: Number of Securities
        Underlying Unexercised Unearned Options</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(#)</P></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Option Exercise Price ($) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Option Expiration Date </FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Number of Shares or Units of Stock that have not Vested (#) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Market Value of Shares or Units of Stock that
        have not Vested</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">($)</P></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Equity Incentive Plan Awards: Number of Unearned
        Shares, Units or Other Rights that have not Vested</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">($)</P></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Equity Incentive Plan Awards: Market or Payout
        Value of Unearned Shares, Units or Other Rights that have not Vested</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">($)</P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(a) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(b) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(c) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(d) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(e) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(f) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(g) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(h) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(i) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(j) </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">None </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Long-Term Incentive Plans</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We currently have no Long-Term Incentive Plans.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Director Compensation</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">None.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Director Independence</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Our board of directors is currently composed
of one member, Sonu Ram, who does not qualify as an independent director in accordance with the published listing requirements
of the NASDAQ Global Market. The NASDAQ independence definition includes a series of objective tests, such as that the director
is not, and has not been for at least three years, one of our employees and that neither the director, nor any of his family members
has engaged in various types of business dealings with us. In addition, our board of directors has not made a subjective determination
as to each director that no relationships exist which, in the opinion of our board of directors, would interfere with the exercise
of independent judgment in carrying out the responsibilities&nbsp;of a director, though such subjective determination is required
by the NASDAQ rules. Had our board of directors made these determinations, our board of directors would have reviewed and discussed
information provided by the directors and us with regard to each director&rsquo;s business and personal activities and relationships
as they may relate to us and our management.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Security Holders Recommendations to Board of Directors</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We welcome comments and questions from our
shareholders. Shareholders can direct communications to our Chief Executive Officer, Sonu Ram, at our executive offices. However,
while we appreciate all comments from shareholders, we may not be able to individually respond to all communications. We attempt
to address shareholder questions and concerns in our press releases and documents filed with the SEC so that all shareholders have
access to information about us at the same time. Mr. Ram collects and evaluates all shareholder communications. All communications
addressed to our director and executive officer will be reviewed by Mr. Ram unless the communication is clearly frivolous.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Committees</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We do not currently have an audit, compensation
or nominating committee.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>SECURITY OWNERSHIP OF CERTAIN BENEFICIAL
OWNERS AND MANAGEMENT</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-indent: 36.75pt; margin-right: 0; margin-left: 0">The following table
sets forth certain information at&nbsp; March 31, 2013, with respect to the beneficial ownership of shares of Common Stock by (i)
each person known to us who owns beneficially more than 5% of the outstanding shares of Common Stock (based upon reports which
have been filed and other information known to us), (ii) each of our Directors, (iii) each of our Executive Officers and (iv) all
of our Executive Officers and Directors as a group. Unless otherwise indicated, each stockholder has sole voting and investment
power with respect to the shares shown. As of March 31, 2013, we had 5,000,000 shares of Common Stock issued and outstanding.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 14%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 2%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 39%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 2%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 22%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 2%; font-size: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 19%; font-size: 0.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Title of class</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Name and address of beneficial owner</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount and Nature of Beneficial Ownership</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Percentage of Common Stock <SUP>(1)</SUP></B></FONT></TD></TR>
<TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Common Stock</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Sonu Ram</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Bham Dist. Hoshiarpur Tehsil Gharshanker, 146103 Punjab, India</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">5,000,000</P></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">100%</P></TD></TR>
<TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5,000,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">(1)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">Under Rule 13d-3 promulgated under the Exchange
Act, a beneficial owner of a security includes any person who, directly or indirectly, through any contract, arrangement, understanding,
relationship, or otherwise has or shares: (i) voting power, which includes the power to vote, or to direct the voting of shares;
and (ii) investment power, which includes the power to dispose or direct the disposition of shares. Certain shares may be deemed
to be beneficially owned by more than one person (if, for example, persons share the power to vote or the power to dispose of the
shares). In addition, shares are deemed to be beneficially owned by a person if the person has the right to acquire the shares
(for example, upon exercise of an option) within 60 days of the date as of which the information is provided. In computing the
percentage ownership of any person, the amount of shares is deemed to include the amount of shares beneficially owned by such person
(and only such person) by reason of these acquisition rights.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We are not aware of any arrangements that
could result in a change of control.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">On February 3, 2013, pursuant to the Organizational
Minutes of the Company, the Company authorized the issuance of 5,000,000 shares of its Common Stock, $0.001 par value per share,
to Sonu Ram as founders&rsquo; shares. As a result, Mr. Ram owns 100% of the issued and outstanding common shares of the Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Other than&nbsp;the foregoing, none of the
following persons has any direct or indirect material interest in any transaction to which we were or are a party since the beginning
of our last fiscal year, or in any proposed transaction to which we propose to be a party:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 73.55pt">(A) any of our director(s) or executive officer(s);</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 73.55pt">(B) any nominee for election as one of our
directors;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 73.55pt">(C) any person who is known by us to beneficially
own, directly or indirectly, shares carrying more than 5% of the voting rights attached to our Common Stock; or</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 73.55pt">(D) any member of the immediate family (including
spouse, parents, children, siblings and in-laws) of any of the foregoing persons named in paragraph (A), (B) or (C) above.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>LEGAL MATTERS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">The validity of the shares sold by us under
this prospectus has not been passed upon for us by legal counsel.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>EXPERTS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">David A. Aronson, CPA, P.A., our independent
registered public accountant, has audited our financial statements included in this prospectus and Registration Statement to the
extent and for the periods set forth in their audit report. David A. Aronson, CPA, P.A. has presented its report with respect to
our audited financial statements.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>COMMISSION POSITION ON INDEMNIFICATION
FOR SECURITIES ACT LIABILITIES</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Our Articles of Incorporation provides that
we shall indemnify our directors and officers to the fullest extent permitted by Nevada law and that none of our directors will
be personally liable to the Company or its stockholders for monetary damages for breach of fiduciary duty as a director, except
for liability:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 18.4pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>for
any breach of the director&#8217;s duty of loyalty to the Company or its stockholders;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 18.4pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>for
acts or omissions not in good faith or that involve intentional misconduct or a knowing violation of the law;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 18.4pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>under
Nevada General Corporation Law for the unlawful payment of dividends; or</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 18.4pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>for
any transaction from which the director derives an improper personal benefit.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">These provisions require us to indemnify our
directors and officers unless restricted by Nevada law and eliminate our rights and those of our stockholders to recover monetary
damages from a director for breach of his fiduciary duty of care as a director except in the situations described above. The limitations
summarized above, however, do not affect our ability or that of our stockholders to seek non-monetary remedies, such as an injunction
or rescission, against a director for breach of his or his fiduciary duty.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">Insofar as indemnification for liabilities
arising under the Securities Act may be permitted to our directors, officers and controlling persons pursuant to the foregoing
provisions, we have been advised that in the opinion of the Securities and Exchange Commission, such indemnification is against
public policy as expressed in the Securities Act and is therefore unenforceable.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>COSMO  VENTURES INC.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(A DEVELOPMENT STAGE COMPANY)</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;<B>FINANCIAL STATEMENTS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FOR THE YEAR ENDED MARCH 31, 2013</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; background-color: #DDFFDD">
    <TD><FONT STYLE="font-size: 10pt; color: black">Balance Sheet as of March 31, 2013</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">31</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: #DDFFDD">
    <TD><FONT STYLE="font-size: 10pt; color: black">Statement of Operations as of March 31, 2013</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; color: black">32</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: #DDFFDD">
    <TD><FONT STYLE="font-size: 10pt; color: black">Statement of   Stockholder&rsquo;s Equity as of March 31, 2013</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">33</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="font-size: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 1pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="background-color: #DDFFDD">
    <TD><FONT STYLE="font-size: 10pt; color: black">Statement of Cash Flows as of March 31, 2013</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">34</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; background-color: #DDFFDD">
    <TD><FONT STYLE="font-size: 10pt; color: black">Notes to the Financial Statement as of March 31, 2013</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; color: black">35</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: #DDFFDD">
    <TD>Report of Independent Registered Public Accounting Firm</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; color: black">30</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD></TD></TR></TABLE>

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    <TD>&nbsp;</TD>
    <TD><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
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    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Stockholders and Board of Directors</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cosmo Ventures, Inc.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD ROWSPAN="5" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We have audited the accompanying balance sheet of Cosmo Ventures, Inc., (A Development Stage Company) as of March 31, 2013, and the related statements of operations, stockholder's deficit and cash flows for the year then ended, and the period from inception (February 3, 2013) to March 31, 2013.&nbsp;&nbsp;These financial statements are the responsibility of the Company's management.&nbsp;&nbsp;Our responsibility is to express an opinion on these financial statements based on our audits.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD ROWSPAN="7" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD ROWSPAN="5" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Cosmo Ventures, Inc. (A Development Stage Company) as of March 31, 2013, and results of its operations and its cash flows for the year then ended, and for the period from inception (February 3, 2013) to March 31, 2013, in conformity with accounting principles generally accepted in the United States of America.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD ROWSPAN="6" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 4 to the financial statements, the Company has suffered a loss from operations and is in the development stage. These factors raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to this matter are also discussed in Note 5. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">/s/ David A. Aronson, CPA, P.A.</FONT></TD>
    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">-------------------------------------</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">David A. Aronson, CPA. P.A.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">North Miami Beach, Florida</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">April 24, 2013</FONT></TD>
    <TD>&nbsp;</TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cosmo Ventures, Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A Development Stage Company)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Balance Sheet</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">March 31, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 78%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 4%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 18%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">ASSETS</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Current Assets:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cash</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,675 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,675 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">LIABILITIES AND STOCKHOLDER'S DEFICIT</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Liabilities</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Accounts payable and accrued expenses</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,500 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;Total current liabilities</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,500 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Stockholder's Deficit:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Common stock, $0.001 par value; 75,000,000 shares authorized,</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 24pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">5,000,000 shares issued and outstanding</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 24pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Deficit accumulated during development stage</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1,825)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 24pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3,175 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,675 </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

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    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cosmo Ventures, Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A Development Stage Company)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Statements of Operations</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For the Year Ended March 31, 2013 and for the Period</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">From February 3, 2013&nbsp;&nbsp;(Inception) to March 31, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 49%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 24%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="5" STYLE="border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">From February 3, 2013 (Inception) to March 31, 2013</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="5" STYLE="border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2013</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Revenue, net</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cost of goods sold</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Gross income</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Expenses:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">General and administrative expenses</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,825 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,825 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net loss</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1,825)</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1,825)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Loss per common share - Basic and</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">fully diluted</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(0.00)</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(0.00)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Weighted average number of shares</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">outstanding - Basic and fully diluted</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">5,000,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000,000 </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="11" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cosmo Ventures, Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="11" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A Development Stage Company)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="11" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Statement of Stockholder's Deficit</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="11" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For the Period from February 3, 2013 (Inception) to March 31, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="11" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 37%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD ROWSPAN="5" STYLE="width: 11%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;Additional Paid in Capital </FONT></TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="5" STYLE="width: 13%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;Accumulated Deficit During Development Stage </FONT></TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="5" STYLE="width: 12%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;Total Stockholder's Equity </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="3" STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;Common Stock</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Shares</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;Amount </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Issuance of common shares for cash at</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">at $0.001 per share</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;5,000,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net loss</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1,825)</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1,825)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Balance - March 31, 2013</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;5,000,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1,825)</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3,175 </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cosmo Ventures, Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A Development Stage Company)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Statements of Cash Flows</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For the Year Ended March 31, 2013 and for the Period</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">From February 3, 2013&nbsp;&nbsp;(Inception) to March 31, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 60%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 18%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 18%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="6" STYLE="border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">From February 3, 2013 (Inception) to March 31, 2013</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="6" STYLE="border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2013</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cash flows from operating activities:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net loss</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1,825)</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1,825)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Adjustments to reconcile net loss to net cash used</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 24pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">by operating activities:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 36pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Accounts payable and accrued expenses</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,500 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,500 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net cash used by operating activities</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(325)</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(325)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cash flows from financing activities:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Proceeds from issuance of common stock</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net cash provided by financing activities</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net increase in cash</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,675 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,675 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cash at beginning of period</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cash at end of period</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,675 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,675 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Supplemental cash flow information:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cash paid during the period for:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 24pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Interest</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 24pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Income taxes</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD NOWRAP COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cosmo Ventures, Inc.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A Development Stage Company)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Notes to Financial Statements</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">March 31, 2013</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; width: 58%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; width: 6%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; width: 6%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; width: 5%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; width: 5%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; width: 5%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; width: 7%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; width: 4%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="7" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Note 1.&nbsp;&nbsp;SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Organization</U></FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="6" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cosmo Ventures, Inc. (&quot;Cosmo&quot; or the &quot;Company&quot;) was incorporated on February 3, 2013, under the laws of the State of Nevada.&nbsp;&nbsp;The Company is in the development stage as defined under Financial Accounting Standards Board (&ldquo;FASB&rdquo;) Accounting Standards Codification (&ldquo;ASC&rdquo;) Topic 915, &ldquo;Development Stage Entities&rdquo;.&nbsp;&nbsp;The Company intends to purchase overstocked inventory items from manufacturers and retailers and offer them to the public at discounted prices.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="3" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Revenue Recognition</U></FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="4" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In general, the Company records revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="3" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Revenue will be recognized at the time the product is delivered or services are performed.&nbsp;&nbsp;Provision for sales returns will be estimated based on the Company's historical return experience.&nbsp;&nbsp;Revenue will be presented net of returns.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Use of Estimates</U></FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="4" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="3" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Segment Information</U></FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="3" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The Company follows Accounting Standards Codification (&quot;ASC&quot;) 280, &quot;Segment Reporting&quot;.&nbsp;&nbsp;The Company currently operates in a single segment and will evaluate additional segment disclosure requirements as it expands its operations.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="4" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Net Loss Per Common Share</U></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="7" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Basic net (loss) income per common share is calculated using the weighted average common shares outstanding during each reporting period.&nbsp;&nbsp;Diluted net (loss) income per common share adjusts the weighted average common shares for the potential dilution that could occur if common stock equivalents (convertible debt and preferred stock, warrants, stock options and restricted stock shares and units) were exercised or converted into common stock.&nbsp;&nbsp;There were no common stock equivalents at March 31, 2013.</FONT></TD>
    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"></TD></TR></TABLE>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 10"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#TableOfContents">Table of Contents</A></TD></TR></TABLE></DIV>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; width: 58%">&nbsp;</TD>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; width: 7%">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; width: 4%">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cosmo Ventures, Inc.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A Development Stage Company)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Notes to Financial Statements</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">March 31, 2013</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="8" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Note 1.&nbsp;&nbsp;SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)</FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Income Taxes</U></FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="8" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Deferred income taxes are recognized for the tax consequences related to temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for tax purposes at each year end, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income.&nbsp;&nbsp;A valuation allowance is recognized when, based on the weight of all available evidence, it is considered more likely than not that all, or some portion, of the deferred tax assets will not be realized.&nbsp;&nbsp;Income tax expense is the sum of current income tax plus the change in deferred tax assets and liabilities.</FONT></TD>
    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="7" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">ASC 740, Income Taxes, requires a company to first determine whether it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full knowledge of all relevant information.&nbsp;&nbsp;A tax position that meets this more likely than not threshold is then measured and recognized at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement with a taxing authority.</FONT></TD>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
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    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP COLSPAN="4" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Stock-Based Compensation</U></FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="6" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The Company accounts for equity instruments issued to employees in accordance with ASC 718, Compensation - Stock Compensation.&nbsp;&nbsp;ASC 718 requires all share-based compensation payments to be recognized in the financial statements based on the fair value using an option pricing model.&nbsp;&nbsp;ASC 718 requires forfeitures to be estimated at the time of grant and revised in subsequent periods if actual forfeitures differ from initial estimates. </FONT></TD>
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    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
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    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
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    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="4" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Equity instruments granted to non-employees are accounted for in accordance with ASC 505, Equity.&nbsp;&nbsp;The final measurement date for the fair value of equity instruments with performance criteria is the date that each performance commitment for such equity instrument is satisfied or there is a significant disincentive for non-performance.</FONT></TD>
    <TD>&nbsp;</TD></TR>
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    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP COLSPAN="4" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Cash and Cash Equivalents</U></FONT></TD>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="3" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.&nbsp;&nbsp;There were no cash equivalents at March 31, 2013</FONT></TD>
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    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cosmo Ventures, Inc.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A Development Stage Company)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Notes to Financial Statements</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">March 31, 2013</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
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    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
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    <TD>&nbsp;</TD></TR>
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    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
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    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP COLSPAN="8" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Note 1.&nbsp;&nbsp;SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)</FONT></TD>
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    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP COLSPAN="4" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Fair Value of Financial Instruments</U></FONT></TD>
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    <TD>&nbsp;</TD></TR>
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    <TD COLSPAN="9" ROWSPAN="6" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; color: black">Pursuant to&nbsp;ASC No. 820. &quot;Fair Value Measurement and Disclosures,&quot; the Company is required to estimate the fair value of all financial instruments included on its balance sheet as of March 31, 2013. The Company's financial instruments consist of cash. The Company considers the carrying value of such amounts in the financial statements to approximate their fair value due to the short-term nature of these financial instruments.</FONT></TD>
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    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
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    <TD NOWRAP COLSPAN="3" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Recent Pronouncements</U></FONT></TD>
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    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">There are no recent accounting pronouncements that apply to the Company.</FONT></TD>
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    <TD>&nbsp;</TD></TR>
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    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP COLSPAN="5" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Note 2.&nbsp;&nbsp;STOCKHOLDER'S DEFICIT</FONT></TD>
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    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In February 2013, the Company issued 5,000,000 shares of common stock at $0.001 per share.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="3" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Note 3.&nbsp;&nbsp;INCOME TAXES</FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="3" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes.&nbsp;&nbsp;The sources and tax effects of the differences are as follows:</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="5" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;Income tax provision at the federal</FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="4" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;statutory rate&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15 </FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">%</FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="4" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;Effect of operating losses</FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(15)</FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">%</FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;0 </FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">%</FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="4" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">As of March 31, 2013, the Company has a net operating loss carryforward of approximately $,1800.&nbsp;&nbsp;This loss will be available to offset future taxable income.&nbsp;&nbsp;If not used, this carryforward will expire in 2033. The deferred tax asset relating to the operating loss carryforward has been fully reserved at March 31, 2013.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="4" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Note 4.&nbsp;&nbsp;BASIS OF REPORTING</FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="9" ROWSPAN="3" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The Company's financial statements are presented on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"></TD></TR></TABLE>

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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cosmo Ventures, Inc.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A Development Stage Company)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Notes to Financial Statements</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="9" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">March 31, 2013</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
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    <TD>&nbsp;</TD></TR>
<TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
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    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="5" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Note 4.&nbsp;&nbsp;BASIS OF REPORTING (continued)</FONT></TD>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
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    <TD>&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="9" ROWSPAN="3" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The Company's financial statements are presented on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="5" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The Company has experienced a loss from operations during its development stage as a result of its investment necessary to achieve its operating plan, which is long-range in nature.&nbsp;&nbsp;For the period from February 3, 2013 (inception) to March 31, 2013, the Company incurred a net loss of approximately $1,800.&nbsp;&nbsp;In addition, the Company has no significant assets or revenue generating operations.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="6" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The Company currently does not have sufficient cash to sustain itself for the next 12 months, and will require additional funding in order to execute its plan of operations and to continue as a going concern.&nbsp;&nbsp;To meet its cash needs, management expects to raise capital through a private placement offering.&nbsp;&nbsp;In the event that this funding does not materialize, certain directors have agreed, orally, to loan sufficient funds to maintain the Company's operations for the next 12 months.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="9" ROWSPAN="4" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>WHERE YOU CAN FIND MORE INFORMATION</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">We have filed with the SEC a Registration
Statement on Form S-1 under the Securities Act, and the rules and regulations promulgated thereunder, with respect to the Common
Stock offered hereby. This prospectus, which constitutes a part of the Registration Statement, does not contain all of the information
set forth in the Registration Statement and the exhibits thereto. While we have summarized the material terms of all agreements
and exhibits included in the scope of this Registration Statement, for further information regarding the terms and conditions of
any exhibit, reference is made to such exhibits. &nbsp;&nbsp;Upon effectiveness of this prospectus, we will be subject to the reporting
and other requirements of Section 15(d) of the Securities Exchange Act of 1934 and will file periodic reports with the Securities
and Exchange Commission, including a Form 10-K for the year ended March 31, 2013 and periodic reports on Form 10-Q during that
period. &nbsp;We will make available to our shareholders annual reports containing financial statements audited by our independent
auditors and our quarterly reports containing unaudited financial statements for each of the first three quarters of each year;
however, we will not send the annual report to our shareholders unless requested by an individual shareholder.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">For further information with respect to us
and the Common Stock, reference is hereby made to the Registration Statement and the exhibits thereto, which may be inspected
and copied at the principal office of the SEC, 100 F Street NE, Washington, D.C. 20549, and copies of all or any part thereof
may be obtained at prescribed rates from the Commission&rsquo;s Public Reference Section at such addresses. Also, the SEC maintains
a World Wide Web site on the Internet at <U>http://www.sec.gov</U> that contains reports, proxy and information statements and
other information regarding registrants that file electronically with the SEC. To request such materials, please contact Mr.&nbsp;Sonu
Ram, our President and Chief Executive Officer.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>10,000,000 SHARES</B><BR>
<B><U>COMMON STOCK</U></B><U> </U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"><B>&nbsp; &nbsp; </B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PROSPECTUS</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"><B>&nbsp; </B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"><B>&nbsp; </B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>DEALER PROSPECTUS DELIVERY OBLIGATION</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Until (180 days after the effective date),
all dealers that effect transactions in these securities, whether or not participating in this offering, may be required to deliver
a prospectus. &nbsp;This is in addition to the dealers&rsquo; obligation to deliver a prospectus when acting as underwriters and
with respect to their unsold allotments or subscriptions.</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Part II</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Information Not Required In the Prospectus</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><BR>
<B>Other Expenses of Issuance and Distribution </B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">The following table is an itemization of all expenses, without consideration
to future contingencies, incurred or expected to be incurred by us in connection with the issuance and distribution of the securities
being offered by this Prospectus. &nbsp;Items marked with an asterisk (*) represent estimated expenses. &nbsp;We have agreed to
pay all the costs and expenses of this offering. &nbsp;Selling security holders will pay no offering expenses.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; border: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>ITEM</B></TD>
    <TD STYLE="width: 50%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>AMOUNT</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">SEC Registration Fee*</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">200</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">Accounting Fees and Expenses*</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">5,000</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">Printing, Edgar, Postage, Transfer Agent &amp; Misc.*</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">4,800</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><B>Total*</B></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><B>$10,000</B></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">* Estimated Figures</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Indemnification of Directors and Officers</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Our sole officer and Director is indemnified as provided by the
Nevada Revised Statutes and our bylaws.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Under the NRS, director immunity from liability to a company or
its shareholders for monetary liabilities applies automatically unless it is specifically limited by a company's articles of incorporation
that is not the case with our articles of incorporation. Excepted from that immunity are:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 32px; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="width: 32px">(1)</TD>
    <TD>a willful failure to deal fairly with the company or its shareholders in connection with a matter in which the director has a material conflict of interest;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 32px; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="width: 32px">(2)</TD>
    <TD>a violation of criminal law (unless the director had reasonable cause to believe that his or her conduct was lawful or no reasonable cause to believe that his or her conduct was unlawful);</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 32px; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="width: 32px">(3)</TD>
    <TD>a transaction from which the director derived an improper personal profit; and </TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 32px; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="width: 32px">(4)</TD>
    <TD>willful misconduct. </TD></TR>
</TABLE>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Our bylaws provide that we will indemnify our directors and officers
to the fullest extent not prohibited by Nevada law; provided, however, that we may modify the extent of such indemnification by
individual contracts with our directors and officers; and, provided, further, that we shall not be required to indemnify any director
or officer in connection with any proceeding (or part thereof) initiated by such person unless:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; font: 11pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 24px; font: 12pt Times New Roman, Times, Serif">(1)</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">such indemnification is expressly required to be made by law;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; font: 11pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 24px; font: 12pt Times New Roman, Times, Serif">(2)</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">the proceeding was authorized by our Board of Directors;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; font: 11pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 24px; font: 12pt Times New Roman, Times, Serif">(3)</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">such indemnification is provided by us, in our sole discretion, pursuant to the powers vested us under Nevada law; or</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; font: 11pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 24px; font: 12pt Times New Roman, Times, Serif">(4)</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">such indemnification is required to be made pursuant to the bylaws.</TD></TR>
</TABLE>
<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Our bylaws provide that we will advance all expenses incurred to
any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding,
whether civil, criminal, administrative or investigative, by reason of the fact that he is or was our director or officer, or
is or was serving at our request as a director or executive officer of another company, partnership, joint venture, trust or other
enterprise, prior to the final disposition of the proceeding, promptly following request. The Company&rsquo;s obligations of indemnification,
if any, shall be conditioned on the Company receiving prompt notice of the claim and the opportunity to settle and defend the
claim. &nbsp;The Company may, to the extent permitted by law, purchase and maintain insurance on behalf of an individual who is
or was a director, officer, employee or agent of the Corporation.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Recent Sales of Unregistered Securities </B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">On February 3, 2013, pursuant to the Organizational
Minutes of the Company, the Company authorized the issuance of 5,000,000 shares of its Common Stock, $0.001 par value per share,
to Sonu Ram as founders&rsquo; shares. The Company relied on Section 4(2) of the Securities Act for this issuance.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Exhibits</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">The following Exhibits are filed as part of this Registration Statement.
&nbsp;All Exhibits are filed herewith unless otherwise noted.<B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 107px; font-size: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="background-color: #EEEEEE">
    <TD STYLE="border-top: windowtext 2.25pt solid; border-bottom: windowtext 2.25pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt; line-height: 115%"><B>Exhibit No.</B></FONT></TD>
    <TD STYLE="border-top: windowtext 2.25pt solid; border-bottom: windowtext 2.25pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt; line-height: 115%"><B>Document Description</B></FONT></TD></TR>
<TR STYLE="background-color: #E1FFE1">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt; color: Black; line-height: 115%">3.1 (i)</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt; color: Black; line-height: 115%">Articles of Incorporation of Cosmo
    Ventures, Inc.</FONT></TD></TR>
<TR>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt; color: Black; line-height: 115%">3.1 (ii)</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt; color: Black; line-height: 115%">Bylaws of Cosmo Ventures, Inc.</FONT></TD></TR>
<TR STYLE="background-color: #E1FFE1">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt; color: Black; line-height: 115%">23.1</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt; color: Black; line-height: 115%">Consent of David Aronson CPA, Independent
    Registered Public Accounting Firm.</FONT></TD></TR>
<TR>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt; color: Black; line-height: 115%">4.1</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt; color: Black; line-height: 115%">Subscription Agreement</FONT></TD></TR>
<TR STYLE="background-color: #E1FFE1">
    <TD STYLE="font-size: 10pt; text-align: center"></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">All other Exhibits called for by Rule 601 of Regulation S-K are
not applicable to this filing.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><SUP>(1) </SUP>Information pertaining to our common stock is contained
in our Articles of Incorporation and Bylaws.</P>



<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Undertakings: </B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Information pertaining to our common stock is contained in our Articles
of Incorporation and Bylaws. &nbsp;Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted
to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant
has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as
expressed in the Act and is, therefore, unenforceable. &nbsp;In the event that a claim for indemnification against such liabilities
(other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant
in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection
with the securities being registered, the Registrant will, unless in the opinion of our counsel the matter has been settled by
controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by us is against
public policy as expressed in the Act and will be governed by the final adjudication of such issue. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">The undersigned registrant hereby undertakes:&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">To file, during any period in which offers or sales are being made,
        a post-effective amendment to this registration statement:</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>i.</TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">To include any prospectus required by <U>section 10(a)(3)</U> of
        the Securities Act of 1933;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>ii.</TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">To reflect in the prospectus any facts or events arising after the
        effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the
        aggregate, represent a fundamental change in the information set forth in the registration statement.&nbsp; Notwithstanding the
        foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not
        exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected
        in the form of prospectus filed with the Commission pursuant to <U>Rule 424(b)</U> if, in the aggregate, the changes in volume
        and price represent no more than 20% change in the maximum aggregate offering price set forth in the &quot;Calculation of Registration
        Fee&quot; table in the effective registration statement.</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>iii.</TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">To include any material information with respect to the plan of
        distribution not previously disclosed in the registration statement or any material change to such information in the registration
        statement;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>2.</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">That, for the purpose of determining any liability under the Securities
        Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered
        therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>3.</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">To remove from registration by means of a post-effective amendment
        any of the securities being registered which remain unsold at the termination of the offering.</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 10"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#TableOfContents">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 100%; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>4.</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">That, for the purpose of determining liability of the registrant
        under the Securities Act of 1933 to any purchaser in the initial distribution of the securities: The undersigned registrant undertakes
        that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the
        underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means
        of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to
        offer or sell such securities to such purchaser:</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>i.</TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Any preliminary prospectus or prospectus of the undersigned registrant
        relating to the offering required to be filed pursuant to Rule 424;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>ii.</TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Any free writing prospectus relating to the offering prepared by
        or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>iii.</TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">The portion of any other free writing prospectus relating to the
        offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned
        registrant; and</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>iv.</TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Any other communication that is an offer in the offering made by
        the undersigned registrant to the purchaser.</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>5.</TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">That, for the purpose of determining liability under the Securities
        Act of 1933 to any purchaser:</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>ii.</TD>
    <TD>If the registrant is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness.&nbsp; Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.</TD></TR>
<TR>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 97%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 100%; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Signatures</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">In accordance with the requirements of the Securities Act of 1933,
the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements of filing on Form S-1
and authorized this registration statement to be signed on our behalf by the undersigned, on May 28, 2013.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="padding: 0.75pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Cosmo Ventures Inc.</B></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><U>By: /s/ Sonu Ram</U><BR>
        Sonu Ram<BR>
        President, Chief Executive Officer,<BR>
        Secretary, Treasurer, Principal<BR>
        Accounting Officer, Chief<BR>
        Financial Officer and Director</P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed by the following persons in the capacities and on the dates stated.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 36%">&nbsp;</TD>
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 21%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><B>SIGNATURE</B></TD>
    <TD><B>CAPACITY IN WHICH SIGNED</B></TD>
    <TD STYLE="text-align: center"><B>DATE</B></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><U>/s/ Sonu Ram</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Sonu Ram</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P></TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">President, Chief Executive</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Officer, Secretary, Treasurer,</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Principal Accounting Officer,</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Principal Financial Officer and Director</P></TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">May 28, 2013</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>



<P STYLE="margin: 0"></P>

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{"company-data": {"conformed-name": "COSMO VENTURES INC", "cik": "0001575295", "irs-number": "331227173", "state-of-incorporation": "NV", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-1", "act": "33", "file-number": "333-188873", "film-number": "13873572"}, "business-address": {"street1": "1516 E TROPICANA AVE, SUITE 155", "city": "LAS VEGAS", "state": "NV", "zip": "89119", "phone": "(964)658-0248"}, "mail-address": {"street1": "1516 E TROPICANA AVE, SUITE 155", "city": "LAS VEGAS", "state": "NV", "zip": "89119"}}
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-1
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
Cosmo Ventures Inc.
(Exact name of registrant as specified in its
charter)
Nevada
(State or other jurisdiction of
incorporation or organization)
5130
(Primary Standard Industrial
Classification Code Number)
33-1227173
(I.R.S. Employer Identification
Number)
1516 E. Tropicana Ave, Suite 155
Las Vegas, NV 89119
+1 (702) 922-7109
(Address, including
zip code, and telephone number, including
area code, of registrant's principal executive
offices)
with a copy to:
Michael Lasala
Incsmart.biz
3256 Mystic Ridge Ct
Las Vegas, NV 89129
(Name, address, including
zip code, and telephone number,
including area code, of agent for service)
From time to time after the effective
date of this Registration Statement.
(Approximate date of commencement of proposed
sale to the public)
If any of the securities being registered on this Form are to be
offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box.
X
.
If this Form is filed to register additional securities for an offering
pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act Registration Statement number
of the earlier effective Registration Statement for the same offering.
.
If this Form is a post-effective amendment filed pursuant to Rule
462(c) under the Securities Act, check the following box and list the Securities Act Registration Statement number of the earlier
effective Registration Statement for the same offering.
.
If this Form is a post-effective amendment filed pursuant to Rule
462(d) under the Securities Act, check the following box and list the Securities Act Registration Statement number of the earlier
effective Registration Statement for the same offering.
.
Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated
filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. (Check
one):
Large accelerated filer
.
Accelerated filer
.
Non-accelerated filer
.
(Do not check if a smaller reporting company)
Smaller reporting company
X
.
CALCULATION OF REGISTRATION FEE
Title of Each Class
of Securities to be
Registered
Amount to be
Registered
Maximum Offering
Price Per
Share
Maximum
Aggregate
Offering
Price
(1)
Amount of
Registration
Fee (1)
Common Stock, $0.001 par value per share
10,000,000
$0.005
$50,000.00
$6.82
(1)
Estimated solely for the purpose of calculating
the registration fee under Rule 457(a) and (o) of the Securities Act.
The Registrant hereby amends this Registration
Statement (the "Registration Statement") on such date or dates as may be necessary to delay its effective date until
the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become
effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall
become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.
Subject to completion, dated May
28, 2013.
1
Table of Contents
The information in this prospectus is not complete and may be changed. We may not sell these securities until the Registration Statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell these securities and is not soliciting an offer to buy these securities in any jurisdiction where an offer or sale is not permitted.
PRELIMINARY PROSPECTUS
COSMO VENTURES INC.
1516 E. Tropicana Ave, Suite 155
Las Vegas, NV 89119
1 (702) 922-7109
10,000,000
SHARES OF COMMON STOCK
This is the initial offering of Common Stock
of Cosmo Ventures, Inc. We are offering for sale a total of 10,000,000 shares of Common Stock at a fixed price of $0.005 per share
for the duration of this Offering (the "Offering"). There is no minimum number of shares that must be sold by us for
the Offering to proceed, and we will retain the proceeds from the sale of any of the offered shares. The Offering is being conducted
on a self-underwritten, best efforts basis, which means our President and Chief Executive Officer, Sonu Ram, will attempt to sell
the shares directly to friends, family members and business acquaintances. Mr. Ram will not receive commission or any other remuneration
for such sales. In offering the securities on our behalf, Mr. Ram will rely on the safe harbor from broker-dealer registration
set out in Rule 3a4-1 under the Securities and Exchange Act of 1934.
The shares will be offered for sale at a fixed
price of $0.005 per share for a period of one hundred and eighty (180) days from the effective date of this prospectus, unless
extended by our Board of Directors for an additional ninety (90) days. If all of the shares offered by us are purchased, the gross
proceeds to us will be $50,000.  However, since the Offering is being conducted on a "best-efforts" basis, there
is no minimum number of shares that must be sold, meaning the Company shall retain any proceeds from the sale of the shares sold
hereunder.  Accordingly, all funds raised hereunder will become immediately available to the Company and will be used in accordance
with the Company's intended "Use of Proceeds" as set forth herein, investors are advised that they will not be
entitled to a refund and could lose their entire investment.
Offering Price
to the Public
Per Share
Commissions
Net Proceeds
to Company
After Offering
Expenses
(20% of Shares Sold)
Net Proceeds
to Company
After Offering
Expenses
(50% of Shares Sold)
Net Proceeds
to Company
After Offering
Expenses
(100% of
Shares Sold)
Common Stock
$0.00
5
Not Applicable
$0
$15,000.00
$40,000.00
Total
$0.005
Not Applicable
$0
$15,000.00
$40,000.00
Our independent registered public accountant
has issued an audit opinion for Cosmo Ventures, Inc., which includes a statement expressing substantial doubt as to our ability
to continue as a going concern. Accordingly, any investment in the shares offered hereby involves a high degree of risk and you
should only purchase shares if you can afford a loss of your entire investment.
There currently is no market for our securities
and a public market may never develop, or, if any market does develop, it may not be sustained. Our Common Stock is not traded
on any exchange or on the over-the-counter market. There can be no assurance that our Common Stock will ever be quoted on a stock
exchange or a quotation service or that any market for our stock will develop.
THE PURCHASE OF THE SECURITIES OFFERED THROUGH THIS PROSPECTUS INVOLVES
A HIGH DEGREE OF RISK. YOU SHOULD CAREFULLY READ THIS ENTIRE PROSPECTUS, INCLUDING THE SECTION ENTITLED "RISK FACTORS"
BEGINNING ON PAGE7   HEREOF BEFORE BUYING ANY SHARES OF COSMO VENTURES, INC.'S COMMON STOCK.
NEITHER THE SECURITIES AND EXCHANGE COMMISSION NOR ANY STATE
SECURITIES COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR PASSED UPON THE ADEQUACY OR ACCURACY OF THIS PROSPECTUS.
ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.
The Date of this prospectus is May 28,
2013.
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TABLE OF CONTENTS
Page
Prospectus Summary
4
The Offering
6
Risk Factors
7
Determination of Offering Price
14
Use of Proceeds
14
Plan of Distribution; Terms of the Offering
15
Dilution
17
Description of Property
17
Description of Securities
18
Description of Business
19
Management's Discussion and Analysis
24
Directors, Executive Officers, Promoters and Control Persons
26
Executive Compensation
26
Security Ownership of Certain Beneficial Owners and Management
27
Certain Relationships and Related Transactions
27
Legal Matters
28
Experts
28
Commission Position on Indemnification for Securities Act Liabilities
28
Where You Can Find More Information
39
Index to Financial Statements
29
You should rely only on the information
contained or incorporated by reference to this prospectus in deciding whether to purchase our Common Stock. We have not authorized
anyone to provide you with information different from that contained in this prospectus. Under no circumstances should the delivery
to you of this prospectus or any sale made pursuant to this prospectus create any implication that the information contained in
this prospectus is correct as of any time after the date of this prospectus. To the extent that any facts or events arising after
the date of this prospectus, individually or in the aggregate, represent a fundamental change in the information presented in this
prospectus, this prospectus will be updated to the extent required by law.
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PROSPECTUS SUMMARY
The following summary highlights material
information contained in this prospectus. This summary does not contain all of the information you should consider before investing
in the securities. Before making an investment decision, you should read the entire prospectus carefully, including the risk factors
section, the financial statements and the notes to the financial statements. You should also review the other available information
referred to in the section entitled "Where You Can Find More Information" in this prospectus and any amendment or supplement
hereto.
Company Overview
Cosmo Ventures, Inc. ("Cosmo Ventures"
or the "Company") was incorporated in the State of Nevada on February 3, 2013. We are a development stage company that
plans to commence operations as an online retailer offering discounted overstocked inventory items. We will procure merchandise
purchased from the surplus inventories of manufacturers and retailers throughout India. Sonu Ram, who is currently our sole officer
and director, founded our Company. Our headquarters are located at 1516 E. Tropicana Ave, Suite 155, Las Vegas, NV 89119.
Our mission is to provide consumers with
a variety of quality products at bargain prices. Our goal is to attract and maintain customers, and to exceed their
expectations. We will offer customers an easy to use website and distribution system.
Although we were only recently incorporated
and have not yet commenced substantive operations, we believe that conducting this Offering will allow the Company added flexibility
to raise capital in today's financial climate. There can be no assurance that we will be successful in our attempt to sell 100%
of the shares being registered hereunder; however, we believe that investors in today's markets demand more transparency and by
our registering this Offering and becoming a reporting company, we will be able to capitalize on this fact. While we believe that
our limited reporting requirements will satisfy most investors seeking transparency in any potential investment, we still caution
that simply because we have a registration statement declared effective the Company will not become a "fully reporting"
company, but rather, we will be only subject to the reporting requirements of Section 15(d) of the Securities Exchange Act of 1934.
Accordingly, except during the year that our registration statement becomes effective, these reporting obligations may be automatically
suspended under Section 15(d) if we have less than 300 shareholders at the beginning of our fiscal year and our required disclosure
is less extensive than the disclosures required of "fully reporting" companies. For example, we are not subject to
disclose in our Form 10K risk factors, unresolved staff comments, or selected financial data, pursuant to Items 1A, 1B, 6, respectively.
Since inception, our operations have consisted
of incorporating our Company and formulating our business plan. The Company intends to begin substantive operations within 2-3
months after we obtain a Notice of Effectiveness of this Offering and our initial plan of operations calls for the Company to begin
marketing our services to potential business clients. We hope to realize our full plan of operations by raising money through the
sale of our securities, as contemplated within this Offering. We believe that if we are able to raise the full amount of funds
contemplated herein, we would be able to launch our Company and properly market our website services.
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Although our sole officer and director has
only recently become interested in the ecommerce industry, and does not have any professional training or technical credentials
in the development and maintenance of such a company, he has a degree in marketing and has experience running a business. We intend
to retain qualified website developers to build and maintain our website that we envision. We
also plan to hire qualified marketing and sales personnel staff if we are successful in raising capital through this Offering.
We do not have any verbal or written agreements regarding the retention of any qualified personnel to date.
Although the Company has no market for its
common stock, management believes that the Company will meet all requirements to be quoted on the OTC market, and even though the
Company's common stock will likely be a penny stock, becoming a reporting company will provide us with enhanced visibility
and give us a greater possibility to provide liquidity to our shareholders.
We are currently a development stage company
and to date we have recorded no revenue. Accordingly, our independent registered public accountants have issued a comment regarding
our ability to continue as a going concern (please refer to the footnotes to the financial statements). Until such time that we
are able to establish a consistent flow of revenues from our operations which is sufficient to sustain our operating needs, management
intends to rely primarily upon debt financing to supplement cash flows, if any, generated by our services. We will seek out such
financing as necessary to allow the Company to continue to grow our business operations, and to cover such cost as professional
fees, associated with being a reporting Company with the Securities and Exchange Commission ("SEC"); we estimate such
costs to be approximately $10,000 for 12 months following this Offering. The Company has included such costs to become a publicly
reporting company in its targeted expenses for working capital expenses and intends to seek out reasonable loans from friends,
family and business acquaintances if it becomes necessary. At this point we have been funded by our sole officer and director,
and have not received any firm commitments or indications from any family, friends or business acquaintances regarding any potential
investment in the Company.
Our current cash and working capital is not
sufficient to cover our current estimated expenses of $10,000, which include those fees associated obtaining a Notice of Effectiveness
from the SEC for this Registration Statement. We hope that we will be able to secure additional financing, and complete this Offering
within the coming months. Upon obtaining effectiveness, we will conduct the Offering contemplated hereby, and anticipate raising
sufficient capital from this Offering to market and grow our Company. We believe that the maximum amount of funds generated from
the Offering will provide us with enough proceeds to fund our plan of operations for up to twelve months after the completion of
this Offering. Assuming we generate nominal revenues, we may still require additional financing to fund our operations past the
twelve-month period following the completion of this Offering if the maximum amount of funds is not raised. While our ability to
generate revenue is not correlated directly to the amount of shares sold by us under this Offering, our potential to generate revenue
can be affected by our marketing and advertising strategies and the amount of personnel the Company employs. These factors are
directly related to the amount of proceeds we receive from this Offering, which corresponds to the number of shares we are successful
in selling under this Offering (see "Use of Proceeds" chart). We believe we can begin generating revenues within the
first three months following the successful completion of this Offering. As we are a start-up company, it is unclear how much revenue
our operations will generate; however, it is our hopes that our revenues will exceed our costs. Our revenues will be impacted by
how successful and well targeted was the execution of our marketing campaign, the general condition of the economy, and the number
of clients we will attract. For a further discussion of our initial operations, plan of operations, growth strategy and marketing
strategy see the below section entitled "Description of Business".
Neither the Company nor Mr. Ram or any other
affiliated or unaffiliated entity has any plans to use the Company as a vehicle for a private company to become a reporting company
once Cosmo Ventures becomes a reporting Company. Additionally, we do not believe the Company is a blank check company as defined
in Section a(2) of Rule 419 under the Securities Act of 1933, as amended because the Company has a specific business plan and
has no plans or intentions to engage in a merger or acquisition with an unidentified entity.
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SUMMARY OF THIS OFFERING
The Issuer
Cosmo Ventures, Inc.
Securities being offered
Up to 10,000,000 shares of Common Stock, our Common Stock is described in further detail in the section of this prospectus titled "DESCRIPTION OF SECURITIES – Common Stock."
Offering Type
The Offering is being conducted on a self-underwritten, best efforts basis, there is no minimum number of shares that must be sold by us for the Offering to proceed, and we will retain the proceeds from the sale of any of the offered shares.
Per Share Price
$0.005
No Revocation
Once you submit a Subscription Agreement and the Company accepts it, you may not revoke or change your subscription or request a refund of monies paid. All accepted subscriptions are irrevocable, even if you subsequently learn information about us that you consider to be materially unfavorable.
No Public Market
There is no public market for our Common Stock. We cannot give any
        assurance that the shares being offered will have a market value, or that they can be resold at the offered price if and when an
        active secondary market might develop, or that a public market for our securities may be sustained even if developed. The absence
        of a public market for our stock will make it difficult to sell your shares.
We intend to apply to the OTCBB, through a market maker that is
        a licensed broker dealer, to allow the trading of our Common Stock upon our becoming a reporting entity under the Securities Exchange
        Act of 1934.
Duration of Offering
The shares are offered for a period not to exceed 180 days, unless extended by our Board of Directors or an additional 90 days.
Number of Shares Outstanding Before the Offering
There are 5,000,000 shares of Common Stock issued and outstanding as of the date of this prospectus, held solely by our Chairman, President, Chief Executive Officer, and Secretary, Sonu Ram.
Registration Costs
We estimate our total costs relating to the registration herein shall be approximately $10,000.00.
Net Proceeds to the Company
The Company is offering 10,000,000 shares of Common Stock, $0.001 par value at an offering price of $0.005 per Share for net proceeds to the Company at $50,000. The full subscription price will be payable at the time of subscription and any such funds received from subscribers in this Offering will be released to the Company when subscriptions are received and accepted.
Use of Proceeds
If the maximum amount of funds is raised, we intend to fund our operations and then implement our business plan. If we sell 5% or less of our shares under the Offering, we will have to seek out additional capital from alternate sources to pay our existing liabilities and execute our business plan. If such funds are not available, our business would likely fail and any investment would be lost. No assurance can be given that the net proceeds from the total number of shares offered hereby or any lesser net amount will be sufficient to accomplish our goals.
Risk Factors
An investment in our Common Stock involves a high degree of risk. You should carefully consider the risk factors set forth under the "Risk Factors" section herein and the other information contained in this prospectus before making an investment decision regarding our Common Stock.
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RISK FACTORS
An investment in our Common Stock involves
a high degree of risk. You should carefully consider the risks described below and the other information in this prospectus before
investing in our Common Stock. If any of the following risks occur, our business, operating results and financial condition could
be seriously harmed. Currently, shares of our Common Stock are not publicly traded. In the event that shares of our Common Stock
become publicly traded, the trading price of our Common Stock could decline due to any of these risks, and you may lose all or
part of your investment. In the event our Common Stock fails to become publicly traded you may lose all or part of your investment.
RISKS RELATED TO THE OFFERING
As there is no minimum for our Offering, if only a few persons
purchase shares, they will lose their investment without the Company being able to make a significant attempt at implementation
of its business plan.
Since there is no minimum amount of shares
that must be sold directly by the Company under this Offering, if a limited number of shares are sold, we may not have enough capital
to fully implement our plan of operations. If we are able to sell 5% or less of the offered shares the proceeds would not be enough
to cover our anticipated offering expenses of approximately $10,000. As such, we may not be able to meet the objectives we state
in this prospectus, or eliminate the "going concern" modification in the reports of our auditors as to uncertainty
with respect to our ability to continue as a going concern. If we fail to raise sufficient capital, we would expect to have insufficient
funds for our ongoing operating expenses. Any significant lack of funds will curtail the growth of our business and may cause our
business to fail.  If our business fails, investors will lose their entire investment.
We are a development stage company with no operating history
and may never be able to carry out our plan of operations or achieve any significant revenues or profitability.  At this stage
of our business, even with our good faith efforts, potential investors have a high probability of losing their entire investment.
We are subject to all of the risks inherent
in the establishment of a new business enterprise, and we have not generated any revenues to date. Any profitability in the future
from our business will be dependent upon the successful development, marketing and sales of our proposed website and
products, which are subject to numerous industry-related risk factors as set forth herein. Accordingly, we may not be able to successfully
carry out our plan of operations and any investor may lose their entire investment.
We are selling this Offering without an underwriter and may
be unable to sell any shares.
This Offering is self-underwritten, that is,
we are not going to engage the services of an underwriter to sell the shares.  We intend to sell our shares through our President
and Chief Executive Officer, who will receive no commissions or other remuneration from any sales made hereunder. He will offer
the shares to friends, family members, and business associates; however, there is no guarantee that he will be able to sell any
of the shares. Unless he is successful in selling all of the shares and we receive the maximum amount of proceeds from this Offering,
we may have to seek alternative financing to implement our plan of operations.
We may not be able to further implement our business strategy
unless sufficient funds are raised in this Offering. Our inability to raise additional funds could cause investors to lose their
investment. Additionally, we may have to seek additional capital through the sale of additional shares or other equity securities,
which would result in additional dilution to our stockholders.
We may not realize sufficient proceeds from
this Offering to further business development, or to provide adequate cash flow for planned business activities. At March 31, 2013
we had cash on hand of $4,675 and accumulated a deficit of $1,825 . We have not generated any revenue from our operations to date.
At this rate, we expect that we will not be able to continue operations without obtaining additional funding or beginning to generate
revenue. Accordingly, we anticipate that additional funding will be needed for general administrative expenses, business development,
marketing costs and support materials.
We do not currently have any arrangements
for financing and our obtaining additional financing will be subject to a number of factors, including general market conditions,
investor acceptance of our plan of operations and initial results from our business operations. There is no assurance that any
additional financing will be available or if available, on terms that will be acceptable to us. Failure to raise additional financing
will cause us to go out of business. If this happens, you could lose all or part of your investment.
If our resources are insufficient to satisfy
our cash requirements, we may seek to sell additional equity or debt securities or obtain a credit facility. The sale of additional
equity securities could result in additional dilution to our stockholders. The incurrence of indebtedness would result in increased
debt service obligations and could result in operating and financing covenants that would restrict our operations. We cannot assure
you that financing will be available in amounts or on terms acceptable to us, if at all.
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Because Mr. Sonu Ram, currently owns 100% of our outstanding
Common Stock, investors may find that corporate decisions influenced by Mr. Ram are inconsistent with the best interests of other
stockholders.
Mr. Ram, our sole officer and director, currently
owns 100% of the outstanding shares of our Common Stock, and, upon completion of this Offering, will own 33.33% of our outstanding
Common Stock if the maximum number of shares is sold. Accordingly, Mr. Ram will have a significant influence in determining the
outcome of all corporate transactions or other matters, including mergers, consolidations and the sale of all or substantially
all of our assets, and also the power to prevent or cause a change in control. While we have no current plans with regard to any
merger, consolidation or sale of substantially all of our assets, the interests of Mr. Ram may still differ from the interests
of the other stockholders.
There is substantial doubt about our ability to continue as
a going concern.
At March 31, 2013, the Company has not generated
revenue, has no certainty of earning revenues in the future, and has a working capital deficit and an accumulated deficit of $1,825
since inception. These factors, among others, raise substantial doubt about our ability to continue as a going concern. Our ability
to generate future revenues will depend on a number of factors, many of which are beyond our control. These factors include general
economic conditions, market acceptance of our marketplace platform, proposed products and competitive efforts. Due to these factors,
we cannot anticipate with any degree of certainty what our revenues will be in future periods. As such, our independent registered
public accountants have expressed substantial doubt about our ability to continue as a going concern. This opinion could materially
limit our ability to raise additional funds by issuing new debt or equity securities or otherwise. You should consider our independent
registered public accountant's comments when determining if an investment in the Company is suitable.
You may have limited access to information regarding our business
because we are a limited reporting company exempt from many regulatory requirements and our obligations to file periodic reports
with the SEC could be automatically suspended under certain circumstances.
The Company will not become a fully reporting
company, but rather, will be subject to the reporting requirements of Section 15(d) of the Securities Exchange Act of 1934. As
of effectiveness of our registration statement of which this prospectus is a part, we will be required to file periodic reports
with the SEC which will be immediately available to the public for inspection and copying (see "Where You Can Find More Information"
elsewhere in this prospectus). Except during the year that our registration statement becomes effective, these reporting obligations
may be automatically suspended under Section 15(d) if we have less than 300 shareholders at the beginning of our fiscal year. We
currently have fewer than 300 shareholders and if we continue to have fewer than 300 shareholders, we will be exempt from the filing
requirements as required pursuant to Section 13 of the Securities Exchange Act and will not be required to file any periodic reports,
including Form 10Q and 10K filings, with the SEC subsequent to the Form 10K required for the fiscal year in which our registration
statement is effective. Further, disclosures in our Form 10K that we will be required to file for the fiscal year in which our
registration statement is effective, is less extensive than the disclosures required of fully reporting companies. Specifically,
we are not subject to disclose in our Form 10K risk factors, unresolved staff comments, or selected financial data, pursuant to
Items 1A, 1B, 6, respectively. If the reports are not filed or are less extensive than those required of fully reporting companies,
the investors will have reduced visibility as to the Company and its financial condition.
In addition, as a filer subject to Section
15(d) of the Exchange Act, the Company is not required to prepare proxy or information statements, and our common stock will not
be subject to the protection of the ongoing private regulations. Additionally, the Company will be subject to only limited portions
of the tender offer rules, and our officers, directors, and more than ten (10%) percent shareholders are not required to file beneficial
ownership reports about their holdings in our Company, and will not be subject to the short-swing profit recovery provisions of
the Exchange Act. Further, more than five percent (5%) holders of classes of our equity securities will not be required to report
information about their ownership positions in the securities. This means that your access to information regarding our business
will be limited.
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RISKS RELATED TO OUR BUSINESS
Key management personnel may leave the Company, which could
adversely affect the ability of the Company to continue operations.
The Company is entirely dependent on the efforts
of our CEO and President because of the time and effort that he devotes to the Company. He is in charge of overseeing all development
strategies, supervising any/all future personnel, including any consultants or contractors that we engage to assist in developing
our website platform, and the establishment of our future sales and marketing team. The loss of him, or other key personnel in
the future, could have a material adverse effect on our business, financial condition and results of operations. The Company does
not maintain "key person" life insurance on its officers, directors or key employees. Our success will depend on the
performance of Mr. Ram and our ability to attract and motivate other key personnel.
Presently, the Company's president has other outside
business activities and as such he is not devoting all of his time to the Company, which may result in periodic interruptions or
business failure.
Our
sole officer and director, Mr. Ram, has no other outside business activities and he is committed to devote approximately 40 hours
per week to our operations. Our operations may be sporadic and occur at times when Mr. Ram is unavailable, which may lead to the
periodic interruption in the implementation of our business plan. Such delays could have a significant negative effect on the success
of the business.
The lack of public company experience of our sole officer
and director could adversely impact our ability to comply with the reporting requirements of U.S. securities laws.
Our sole officer and director, Mr. Ram, lacks
public company experience, which could impair our ability to comply with legal and regulatory requirements such as those imposed
by Sarbanes-Oxley Act of 2002. He has never been responsible for managing a publicly traded company and he has had limited experience
with accounting and financial matters. As the sole officer and director of a public company, Mr. Ram' responsibilities include
complying with federal securities laws and making required disclosures on a timely basis. Mr. Ram may not be able to implement
programs and policies in an effective and timely manner that adequately respond to such increased legal, regulatory compliance
and reporting requirements, including establishing and maintaining internal controls over financial reporting.
Additionally, Mr. Ram' limited financial
and accounting experience may affect his ability to develop effective disclosure controls and procedures and internal control over
financial reporting. Any such deficiencies, weaknesses or lack of compliance could have a materially adverse effect on our ability
to comply with the reporting requirements of the Securities Exchange Act of 1934, which is necessary to maintain our public company
status. If we were to fail to fulfill those obligations, our ability to continue as a U.S. public company would be in jeopardy
in which event investors could lose their entire investment in our Company.
We have a rapidly evolving business model and our proposed
products and service offerings could fail to attract or retain subscribers or generate revenue.
Because we are a development stage
company, we have a rapidly evolving business model and are regularly exploring the development of our proposed platform and
the introduction of our proposed products and features with respect to which we may have limited experience. In addition, our
customers may not respond favorably to our products and services once launched.  If products or services we introduce
fail to engage customers, we may fail to acquire or retain enough business or generate
sufficient revenue or other value to justify our investment, and our business may be materially and adversely affected. Our
ability to retain or increase our customer base and revenue will depend heavily on our ability to innovate and to
create successful products and services.
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If we are unable to maintain favorable terms with our subscribing
consumers, our expected gross profit may be adversely affected.
The success of our business depends in part
on our ability to retain and increase the number of consumers who use our proposed platform and services. When a consumer purchases
a discounted overstocked product from our website, the consumer must see significant value in their purchase. If consumers decide
that utilizing our services does not provide adequate value, they may deactivate our services. This would adversely affect our
gross profit.
If our products do not meet the needs and expectations of
our consumers, our business could suffer.
Our business will depend on a reputation for
providing high-quality overstocked products to our consumers, and our brand and reputation may be harmed by actions that are outside
our control. Any shortcomings of one or more of our products, particularly with respect to an issue affecting the quality of products
sold, may be attributed by our end-user consumers to us, thus damaging our reputation, brand value and potentially affecting our
results of operations. In addition, negative publicity and consumer sentiment generated as a result of fraudulent or deceptive
conduct could damage our reputation, reduce our ability to attract new consumers or retain our current consumers and diminish the
value of our brand.
Our business is highly competitive. Competition presents an
ongoing threat to the success of our business.
We believe the market for selling
overstocked items in an online marketplace is a relatively new, yet growing industry. Our Company will compete for the sales
with many up-and-coming online marketplace providers. We expect to compete with these other service providers principally on
the bases of the quality of services we will be able to offer and our Company's ability to acquire and retain personnel to
market and sell our proposed services. Our Company will also compete on the bases of product price. Our principal competitors
include Amazon, eBay, and Overstock, all of which offer services similar to our proposed services. Numerous other second
tier resellers are entering into the marketplace.
We anticipate that most, if not all, of our
competitors will have greater name and brand recognition and access to greater amounts of capital and established relationships
with a larger base of current and potential customers. Because of their size and bargaining power, our competitors may be able
to purchase equipment, supplies and services at lower prices than us in the initial stages of our development. As a result, our
operations may be significantly and negatively impacted by our larger, more established competitors.
We cannot assure you that we will be able to manage the growth
of our Company effectively.
We plan to experience rapid growth in demand
for our services once we are able to launch our proposed platform. We expect our number of employees and number of consumers to
increase once we launch our website, and we expect our growth to continue for the foreseeable future. The growth
and expansion of our business and service offerings could place significant demands on our management and our operational and financial
resources. We will need to manage multiple relations with various merchants, subscribers, technology licensors and other third
parties. To effectively manage our growth, we will need to continually implement operational plans and strategies, improve and
expand our infrastructure of people and information systems, and train and manage our employee base.
Government regulation of the Internet and e-commerce is evolving,
and unfavorable changes or failure by us to comply with these regulations could substantially harm our business and results of
operations.
We will be subject to general business regulations
and laws as well as regulations and laws specifically governing the Internet and e-commerce. Existing and future regulations and
laws could impede the growth of the Internet or other online services. These regulations and laws may involve taxation, tariffs,
subscriber privacy, data protection, content, copyrights, distribution, electronic contracts and other communications, consumer
protection, the provision of online payment services and the characteristics and quality of services. It is not clear how existing
laws governing issues such as property ownership, sales and other taxes, libel and personal privacy apply to the Internet as the
vast majority of these laws were adopted prior to the advent of the Internet and do not contemplate or address the unique issues
raised by the Internet or e-commerce.
Failure to comply with federal and state privacy laws and
regulations, or the expansion of current or the enactment of new privacy laws or regulations, could adversely affect our business.
A variety of federal and state laws and regulations
govern the collection, use, retention, sharing and security of consumer data. The existing privacy-related laws and regulations
are evolving and subject to potentially differing interpretations. In addition, various federal and state legislative and regulatory
bodies may expand current or enact new laws regarding privacy matters. For example there have been Congressional hearings and increased
attention to the capture and use of location-based information relating to users of smartphones and other mobile devices. We will
post privacy policies and practices concerning the collection, use and disclosure of subscriber data on our website and future
applications. Several Internet companies have incurred penalties for failing to abide by the representations made in their privacy
policies and practices. In addition, several states have adopted legislation that requires businesses to implement and maintain
reasonable security procedures and practices to protect sensitive personal information and to provide notice to consumers in the
event of a security breach. Any failure, or perceived failure, by us to comply with our posted privacy policies or with any data-related
consent orders, Federal Trade Commission requirements or orders or other federal or state privacy or consumer protection-related
laws, regulations or industry self-regulatory principles could result in claims, proceedings or actions against us by governmental
entities or others or other liabilities, which could adversely affect our business. In addition, a failure or perceived failure
to comply with industry standards or with our own privacy policies and practices could result in a loss of subscribers or merchants
and adversely affect our business. Federal and state governmental authorities continue to evaluate the privacy implications inherent
in the use of third-party web "cookies" for behavioral advertising. The regulation of these cookies and other current
online advertising practices could adversely affect our business.
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We may not be able to adequately protect our intellectual
property rights or may be accused of infringing intellectual property rights of third parties.
We will regard our consumer list and any intellectual
property we may acquire, including trademarks, service marks, copyrights, patents, trade dress, trade secrets, proprietary technology
and similar intellectual property as critical to our success, and we will rely on trademark, copyright and patent law, trade secret
protection and confidentiality and/or license agreements with our future employees and others to protect our proprietary rights.
Effective intellectual property protection may not be available in every area in which our services are made available. Furthermore,
regulations governing domain names may not protect our trademarks and similar proprietary rights. We may be unable to prevent third
parties from acquiring and using domain names that are similar to, infringe upon or diminish the value of our trademarks and other
proprietary rights. We may be unable to prevent third parties from using and registering our trademarks, or trademarks that are
similar to, or diminish the value of our trademark.
Our business may be subject to seasonal sales fluctuations
that could result in volatility or have an adverse effect on the market price of our Common Stock.
Our business, like that of our potential subscribing
merchants, may be subject to some degree of sales seasonality. As we grow our Company, these seasonal fluctuations may become more
evident. Seasonality may cause our working capital cash flow requirements to vary from quarter to quarter depending on the variability
in the volume and timing of sales. These factors, among other things, make forecasting more difficult and may adversely affect
our ability to manage working capital and to predict financial results accurately, which could adversely affect the market price
of our Common Stock.
We will be subject to payments-related risks.
We plan to accept payments using a variety
of methods, including credit card, debit card and gift certificates. As we offer new payment options to consumers, we may be subject
to additional regulations, compliance requirements and fraud. For certain payment methods, including credit and debit cards, we
will pay interchange and other fees, which may increase over time and raise our operating costs and lower profitability. We will
rely on third parties to provide payment-processing services, including the processing of credit cards and debit cards and it could
disrupt our business if these companies become unwilling or unable to provide these services to us. We will also subject to payment
card association operating rules, certification requirements and rules governing electronic funds transfers, which could change
or be reinterpreted to make it difficult or impossible for us to comply. If we fail to comply with these rules or requirements,
we may be subject to fines and higher transaction fees and lose our ability to accept credit and debit card payments from consumers
or facilitate other types of online payments, and our business and operating results could be adversely affected.
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RISKS RELATING TO THE COMMON STOCK
The Company's stock price may be volatile
.
The market price of the Company's Common
Stock is likely to be highly volatile and could fluctuate widely in price in response to various potential factors, many of which
will be beyond the Company's control, including the following:
·
services
by the Company or its competitors;
·
additions
or departures of key personnel;
·
the
Company's ability to execute its business plan;
·
operating
results that fall below expectations;
·
industry
developments;
·
economic
and other external factors; and
·
period-to-period
fluctuations in the Company's financial results.
In addition, the securities markets have from
time to time experienced significant price and volume fluctuations that are unrelated to the operating performance of particular
companies. These market fluctuations may also materially and adversely affect the market price of the Company's Common Stock.
As a public company, we will incur substantial expenses.
Upon declared effectiveness of this Registration
Statement by the SEC, we will become subject to the information and reporting requirements of the U.S. securities laws. The U.S.
securities laws require, among other things, review, audit, and public reporting of our financial results, business activities,
and other matters. Recent SEC regulation, including regulation enacted as a result of the Sarbanes-Oxley Act of 2002, has also
substantially increased the accounting, legal, and other costs related to becoming and remaining an SEC reporting company. If we
do not have current information about our Company available to market makers, they will not be able to trade our stock. The public
company costs of preparing and filing annual and quarterly reports, and other information with the SEC and furnishing audited reports
to stockholders, will cause our expenses to be higher than they would be if we were privately-held. In addition, we are incurring
substantial expenses in connection with the preparation of this Registration Statement. These increased costs may be material and
may include the hiring of additional employees and/or the retention of additional advisors and professionals. Our failure to comply
with the federal securities laws could result in private or governmental legal action against us and/or our sole officer and director,
which could have a detrimental effect on our business and finances, the value of our stock, and the ability of stockholders to
resell their stock.
FINRA sales practice requirements may limit a stockholder's
ability to buy and sell our stock.
The Financial Industry Regulatory Authority
("FINRA") has adopted rules that relate to the application of the SEC's penny stock rules in trading our securities
and require that a broker/dealer have reasonable grounds for believing that the investment is suitable for that customer, prior
to recommending the investment. Prior to recommending speculative, low priced securities to their non-institutional customers,
broker/dealers must make reasonable efforts to obtain information about the customer's financial status, tax status, investment
objectives and other information. Under interpretations of these rules, FINRA believes that there is a high probability that speculative,
low priced securities will not be suitable for at least some customers. The FINRA requirements make it more difficult for broker/dealers
to recommend that their customers buy our Common Stock, which may have the effect of reducing the level of trading activity and
liquidity of our Common Stock. Further, many brokers charge higher transactional fees for penny stock transactions. As a result,
fewer broker/dealers may be willing to make a market in our Common Stock, reducing a shareholder's ability to resell shares
of our Common Stock.
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We may be exposed to potential risks resulting from new requirements
under section 404 of the Sarbanes-Oxley Act of 2002.
In addition to the costs of compliance with
having our shares listed on the OTCBB, there are substantial penalties that could be imposed upon us if we fail to comply with
all regulatory requirements. In particular, under Section 404 of the Sarbanes-Oxley Act of 2002, as a smaller reporting company,
our management will be required to provide a report on the effectiveness of our internal controls over financial reporting, beginning
with our second annual report, and we will not be required to provide an auditor's attestation regarding such report. We
have not assessed the effectiveness of our disclosure controls and procedures or our internal controls over financial reporting,
and we expect to incur additional expenses and diversion of management's time as a result of performing the system and process
evaluation, testing and remediation required in order to comply with the management certification requirements. Additionally, investors
should be aware of the risk that management may assess and render the Company's internal controls ineffective, which could
have a material adverse effect on the Company's financial condition or result of operations.
If a market for our Common Stock does not develop, shareholders
may be unable to sell their shares.
A market for our Common Stock may never develop.
We intend to contact an authorized OTC Bulletin Board market-maker for sponsorship of our securities on the OTC Bulletin Board.
However, there is no guarantee that our shares will be traded on the Bulletin Board, or, if traded, a public market may not materialize.
If our Common Stock is not traded on the Bulletin Board or if a public market for our Common Stock does not develop, investors
may not be able to re-sell the shares of our Common Stock that they have purchased and may lose all of their investment.
The Company's Common Stock is currently deemed to be
"penny stock", which makes it more difficult for investors to sell their shares
.
The Company's Common Stock is currently
subject to the "penny stock" rules adopted under section 15(g) of the Exchange Act. The penny stock rules apply to
companies whose common stock is not listed on the NASDAQ Stock Market or other national securities exchange and trades at less
than $5.00 per share or that have tangible net worth of less than $5,000,000 ($2,000,000 if the company has been operating for
three or more years). These rules require, among other things, that brokers who trade penny stock to persons other than "established
customers" complete certain documentation, make suitability inquiries of investors and provide investors with certain information
concerning trading in the security, including a risk disclosure document and quote information under certain circumstances. Many
brokers have decided not to trade penny stocks because of the requirements of the penny stock rules and, as a result, the number
of broker-dealers willing to act as market makers in such securities is limited. If the Company remains subject to the penny stock
rules for any significant period, it could have an adverse effect on the market, if any, for the Company's securities. If
the Company's securities are subject to the penny stock rules, investors will find it more difficult to dispose of the Company's
securities.
The elimination of monetary liability against the Company's
existing and future directors, officers and employees under Nevada law and the existence of indemnification rights to the Company's
existing and future directors, officers and employees may result in substantial expenditures by the Company and may discourage
lawsuits against the Company's directors, officers and employees
.
The Company's Articles of Incorporation
contain specific provisions that eliminate the liability of directors for monetary damages to the Company and the Company's
stockholders; further, the Company is prepared to give such indemnification to its existing and future directors and officers to
the extent provided by Nevada law. The Company may also have contractual indemnification obligations under any employment agreements
it may have with its officers and directors. The foregoing indemnification obligations could result in the Company incurring substantial
expenditures to cover the cost of settlement or damage awards against directors and officers, which the Company may be unable to
recoup. These provisions and resultant costs may also discourage the Company from bringing a lawsuit against existing and future
directors and officers for breaches of their fiduciary duties and may similarly discourage the filing of derivative litigation
by the Company's stockholders against the Company's existing and future
directors and officers even though
such actions, if successful, might otherwise benefit the Company and its stockholders.
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DETERMINATION OF OFFERING PRICE
As a result of there being no established
public market for our shares, the offering price and other terms and conditions relative to our shares have been arbitrarily determined
by the Company and do not bear any relationship to assets, earnings, book value, or any other objective criteria of value. In addition,
no investment banker, appraiser, or other independent third party has been consulted concerning the offering price for the shares
or the fairness of the offering price used for the shares.
USE OF PROCEEDS
This Offering is being made without the involvement
of underwriters or broker-dealers. This means we will receive $50,000 if all of the shares of Common Stock offered hereunder are
purchased. However, we cannot guarantee that we will sell any or all of the shares being offered by us. The table below estimates
our use of proceeds, given the varying levels of success of the Offering.
Shares Offered
(% Sold)
Gross Offering Proceeds
Approximate Offering Expenses
(1)
Total Net Offering Proceeds
Principal Uses of Net Proceeds
2,000,000 shares (20%)
$10,000
$-0-
Website Hosting
$-0-
Website Developers
$-0-
SEC Filings
$100
Website Security
$-0-
Transfer Agent
$2,000
Marketing Materials
$-0-
Sales Representatives
$-0-
Legal & Accounting
$7,900
-
Admin/Professional Fees
(2)
$-0-
TOTAL
$10,000
TOTAL
$-0-
5,000,000 shares (50%)
$25,000
$15,000
Website Hosting
$1,000
Website Developers
$1,000
SEC Filings
$100
Website Security
$1,000
Transfer Agent
$2,000
Marketing Materials
$2,000
Sales Representatives
$9,000
Legal & Accounting
$7,900
-
Admin/Professional Fees
(2)
$1,000
TOTAL
$10,000
TOTAL
$15,000
7,500,000 shares
(75%)
$37,500
$27,500
Website Hosting
$1,000
Website Developers
$2,500
SEC Filings
$100
Website Security
$1,000
Transfer Agent
$2,000
Marketing Materials
$5,000
Sales Representatives
$17,000
Legal & Accounting
$7,900
-
Admin/Professional Fees
(2)
$1,000
TOTAL
$10,000
TOTAL
$27,500
10,000,000 shares
(100%)
$50,000
$40,000
Website Hosting
$1,000
Website Developers
$4,000
SEC Filings
$100
Website Security
$2,000
Transfer Agent
$2,000
Marketing Materials
$7,000
Sales Representatives
$25,000
Legal & Accounting
$7,900
-
Admin/Professional Fees
(2)
$1,000
TOTAL
$10,000
TOTAL
$40,000
(1)
Offering expenses have
been rounded to $10,000.
(2)
Admin/Professional Fees may include,
but are not limited to, postage, telephone services, overnight delivery services, legal fees, accounting fees, costs to become
a publicly reporting company and other general operating expenses. Any line item amounts not expended completely shall be held
in reserve as working capital and subject to reallocation to other line item expenditures as required for ongoing operations.
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If 100% of the offered shares are sold we
will receive the maximum proceeds of $40,000, after offering expenses have been paid.  We intend to allocate $1,000 to the
hosting and servers needed to develop our platform and website. We will also budget $4,000 to hire a website/software developers
for the development and continued maintenance of our proposed marketplace platform through the first twelve months. We intend to
employ a full-time marking and sales representatives at $25,000. For our marketing campaign, we will budget $7,000 for marketing
materials to properly launch our Company. Further, we will use $1,000 of our net proceeds for working capital, including administrative
and professional fees.
If 75% of the offered shares are sold we will receive $27,500, after
offering expenses have been paid.  We still intend to allocate $1,000 to the hosting and servers, and $2,500 to hire a website/software
developers for the development and continued maintenance of our proposed marketplace platform through the first twelve months.
In this case we still intend to employ a part-time marketing and sales representatives at $17,000. However, we will cut our budget
to $5,000 for marketing materials in order to launch our Company.
If 50% of the offered shares are sold we will
receive $15,000, after offering expenses have been paid.  We still intend to allocate $1,000 to the hosting and servers, and
$1,000 to hire a website/software developers for the development and continued maintenance of our proposed marketplace platform
through the first twelve months. In this case we only intend to employ one part-time marketing and sales representative at $9,000.
We will also cut our marketing materials budget significantly to $2,000 in order to launch our Company. Further, we will have only
$1,000 allocated for working capital, including administrative and professional fees.
The funds from this Offering will not be used
to pay Mr. Ram for his services to the Company, whether provided prior to, during, or subsequent to the Offering. There can be
no assurance that the Company will raise any funds through this Offering and if a limited amount of funds are raised, the Company
will use such funds according to their best judgment in accordance with the "Use of Proceeds" chart. This discretion
is not unlimited and any such change in the use of proceeds as discussed above would be restricted to a proportionate reduction
in funds allocated to each specific item listed, and would not differ materially from the "Use of Proceeds" chart above.
To the extent our offering proceeds do not cover any professional fees incurred by the Company, we anticipate paying for any such
expenses out of any additional funding or revenues we receive.
If we require additional funding, we will
seek such funds from friends, family, and business acquaintances in order to continue our operations. As with any form of financing,
there are uncertainties concerning the availability of such funds on terms acceptable to us, as we have not received any firm commitments
or indications of interest from our friends, family members, or business acquaintances regarding potential investments in our Company.
PLAN OF DISTRIBUTION; TERMS OF THE OFFERING
As of the date of this prospectus, the Company
has 5,000,000 shares of Common Stock issued and outstanding. The Company is registering an additional 10,000,000 shares of its Common
Stock for sale at the price of $0.005 per share. There is no arrangement to address the possible effect of the Offering on the
price of the stock.
In connection with the Company's selling
efforts in the Offering, Sonu Ram will not register as a broker-dealer pursuant to Section 15 of the Exchange Act, but rather will
rely upon the "safe harbor" provisions of SEC Rule 3a4-1, promulgated under the Securities Exchange Act of 1934, as
amended (the "Exchange Act"). Generally speaking, Rule 3a4-1 provides an exemption from the broker-dealer registration
requirements of the Exchange Act for persons associated with an issuer that participate in an Offering of the issuer's securities.
Mr. Ram is not subject to any statutory disqualification, as that term is defined in Section 3(a)(39) of the Exchange Act. Mr.
Ram will not be compensated in connection with his participation in the Offering by the payment of commissions or other remuneration
based either directly or indirectly on transactions in our securities. Mr. Ram is not, nor has he been within the past 12 months,
a broker or dealer, and he is not, nor has he been within the past 12 months, an associated person of a broker or dealer. At the
end of the Offering, Mr. Ram will continue to primarily perform substantial duties for the Company or on its behalf otherwise than
in connection with transactions in securities. Mr. Ram has not participated in another offering of securities pursuant to the Exchange
Act Rule 3a4-1 in the past 12 months. Additionally, he has not and will not participate in selling an offering of securities for
any issuer more than once every 12 months other than in reliance on the Exchange Act Rule 3a4-1(a)(4)(i) or (iii).
In order to comply with the applicable securities
laws of certain states, the securities will be offered or sold in those states only if they have been registered or qualified for
sale; an exemption from such registration or if qualification requirement is available and with which the Company has complied.
In addition, and without limiting the foregoing, the Company will be subject to applicable provisions, rules and regulations under
the Exchange Act with regard to security transactions during the period of time when this Registration Statement is effective.
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Penny Stock Regulation
Our Common Shares are not quoted on any stock
exchange or quotation system. The SEC has adopted rules that regulate broker-dealer practices in connection with transactions in
penny stocks. Penny stocks are generally equity securities with a price of less than $5.00 (other than securities registered on
certain national securities exchanges or quoted on the NASDAQ system, provided that current price and volume information with respect
to transactions in such securities is provided by the exchange system).
The penny stock rules require a broker-dealer,
prior to a transaction in a penny stock not otherwise exempt from those rules, to deliver a standardized risk disclosure document
prepared by the SEC, that:
·
contains
a description of the nature and level of risk in the market for penny stocks in both public offerings and secondary trading;
·
contains
a description of the broker's or dealer's duties to the customer and of the rights and remedies available to the
customer with respect to a violation of such duties;
·
contains
a brief, clear, narrative description of a dealer market, including "bid" and "ask" prices for penny
stocks and the significance of the spread between the bid and ask price;
·
contains
a toll-free telephone number for inquiries on disciplinary actions;
·
defines
significant terms in the disclosure document or in the conduct of trading penny stocks; and,
·
contains
such other information and is in such form (including language, type, size, and format) as the SEC shall require by rule or
regulation.
The broker-dealer also must provide the customer
with the following, prior to proceeding with any transaction in a penny stock:
·
bid
and offer quotations for the penny stock;
·
details
of the compensation of the broker-dealer and its salesperson in the transaction;
·
the
number of shares to which such bid and ask prices apply, or other comparable information relating to the depth and liquidity
of the market for such stock; and,
·
monthly
account statements showing the market value of each penny stock held in the customer's account.
In addition, the penny stock rules require
that prior to a transaction in a penny stock not otherwise exempt from those rules, the broker-dealer must make a special written
determination that the penny stock is a suitable investment for the purchaser and receive the purchaser's written acknowledgment
of the receipt of a risk disclosure statement and a signed and dated copy of a written suitability statement. These disclosure
requirements will have the effect of reducing the trading activity in the secondary market for our stock because it will be subject
to these penny stock rules. Therefore, stockholders may have difficulty selling those securities.
Offering Period and Expiration Date
This Offering will start on the date this
Registration Statement is declared effective by the SEC and continue for a period of 180 days. We may extend the offering period
for an additional 90 days, unless the Offering is completed or otherwise terminated by us.
Procedures for Subscribing
Once the Registration Statement is declared
effective by the SEC, if you decide to subscribe for any shares in this Offering, you must:
1.     receive, review
and execute and deliver a Subscription Agreement; and
2.     deliver a check
or certified funds to us for acceptance or rejection.
Any potential investor will have ample time
to review the Subscription Agreement, along with their counsel, prior to making any final investment decision. The Company shall
only deliver such Subscription Documents upon request after a potential investor has had ample opportunity to review this prospectus.
Further, we will not accept any money until this Registration Statement is declared effective by the SEC.
Right to Reject Subscriptions
We have the right to accept or reject subscriptions
in whole or in part, for any reason or for no reason. All monies from rejected subscriptions will be returned immediately by us
to the subscriber, without interest or deductions.
Acceptance of Subscriptions
Upon the Company's acceptance of a Subscription
Agreement and receipt of full payment, the Company shall countersign the Subscription Agreement and issue a stock certificate along
with a copy of the Subscription Agreement.
Once you submit the Subscription Agreement
and it is accepted, you may not revoke or change your subscription or request a refund of monies paid.  All accepted Subscription
Agreements are irrevocable, even if you subsequently learn information about the Company that you consider to be materially unfavorable.
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DILUTION
We intend to sell 5,000,000 shares of our
Common Stock at a price of $0.001 per share. The following table sets forth the number of shares of Common Stock purchased from
us, the total consideration paid and the price per share. The table assumes all 5,000,000 shares of Common Stock will be sold.
Shares Issued
Total Consideration
Price Per Share
Number of Shares
Percent
Amount
Percent
Existing Shareholder
5,000,000
33.33%
$5,000
(1)
9.09%
$0.001
Purchasers of Shares
10,000,000
66.67%
$50,000
90.91%
$0.00
5
Total
15,000,000
100%
$55,000
100%
(1)
Pursuant to the Organizational Minutes of
the Company, the Company issued 5,000,000 shares of its Common Stock, $0.001 par value per share to our President, Mr. Sonu Ram,
as consideration for services rendered in connection with the formation of the Company. This dollar estimate is based on the grant
date aggregate fair value at the close of business in accordance with FASB ASC Topic 718.
DESCRIPTION OF PROPERTY
We currently are using a portion of our Chief
Executive Officer's home as our corporate headquarters, this space is located at 1516 E Tropicana Ave, Suite 155, Las Vegas,
NV 89119 and we are using the space rent-free. As of the date of this filing, we have not sought to move or change our office site.
Additional space may be required as we expand our operations. We do not foresee any significant difficulties in obtaining any required
additional space. We currently do not own any real property.
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DESCRIPTION OF SECURITIES
Common Stock
Our authorized capital stock consists of 75,000,000
shares of Common Stock, $0.001 par value per Share. There are no provisions in our charter or Bylaws that would delay, defer or
prevent a change in our control. However, there exists such provisions in our charter that may make changes of control more difficult.
Such provisions include the ability of our Board of Directors to issue a series of preferred stock and the limited ability of stockholders
to call a special meeting. Special meetings of the shareholders may be called at any time by the Chairman of the Board, the President,
or the Secretary, by resolution of the Board of Directors, or at the request in writing of one or more stockholders owning shares
in the aggregate entitled to cast at least a majority of the votes at the meeting, with such written request to state the purpose
or purposes of the meeting and to be delivered to the Chairman of the Board, the President, or the Secretary.    In
case of failure to call such meeting within 60 days after such request, such shareholder or shareholders may call the same. Business
transacted at any special meeting of stockholders shall be limited to the purposes stated in the notice.
The holders of our Common Stock have equal
ratable rights to dividends from funds legally available if and when declared by our Board of Directors and are entitled to share
rateably in all of our assets available for distribution to holders of Common Stock upon liquidation, dissolution or winding up
of our affairs. Our Common Stock does not provide the right to pre-emptive, subscription or conversion rights and there are no
redemption or sinking fund provisions or rights. Our Common Stock holders are entitled to one non-cumulative vote per share on
all matters on which shareholders may vote. Holders of shares of our Common Stock do not have cumulative voting rights, which means
that the holders voting for the election of directors, may cast such votes equal to the total number of shares owned by each shareholder
for each of the duly nominated directors, if they so choose.
Preferred Stock
The Company has not issued any preferred stock.
Dividends
It is our present intention not to pay any
cash dividends in the foreseeable future, but rather to reinvest earnings, if any, in our business operations.
Warrants and Options
There are no outstanding warrants or options
to purchase our securities.
Transfer Agent and Registrar
We have not yet assigned a transfer agent.
INFORMATION WITH RESPECT TO REGISTRANT
THE FOLLOWING DISCUSSION AND ANALYSIS SHOULD
BE READ TOGETHER WITH THE CONSOLIDATED FINANCIAL STATEMENTS OF COSMO VENTURES, INC. AND THE NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
INCLUDED IN THIS REGISTRATION STATEMENT. THIS DISCUSSION SUMMARIZES THE SIGNIFICANT FACTORS AFFECTING OUR OPERATING RESULTS, FINANCIAL
CONDITIONS AND LIQUIDITY AND CASH-FLOW SINCE INCEPTION.
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DESCRIPTION OF BUSINESS
Company Overview
Cosmo Ventures, Inc. ("Cosmo Ventures"
or the "Company") was incorporated in the State of Nevada on February 3, 2013. We are a development stage company that
plans to commence operations as an online retailer offering discounted overstocked inventory items. We intend to launch a web-based
platform that will give our potential customers the ability to purchase our discounted products. Cosmo Ventures Inc. will procure
merchandise purchased form the surplus inventories of manufacturers and retailers throughout India. Sonu Ram, who is currently
our sole officer and director, founded our Company. Our headquarters are located at 1516 E Tropicana Ave, Suite 155, Las Vegas,
NV 89119.
Although the sale of discounted overstock
products in an online marketplace is not entirely new, we anticipate that this medium will continue to grow. We believe that by
providing a simple, yet effective, website platform, Cosmo Ventures will become a sought after marketplace for our e-consumers.
 Most cellular phones are equipped to handle text messages, emails, and mobile websites that contain information on our products.
Having the ability to instantly contact potential customers both locally and nationwide is one of the major benefits of this marketing
strategy. Cosmo Ventures can send instant coupons, promotional messages, and much more online to our opt-in subscribers.
We hope to realize our full plan of operations
by raising money through the sale of our securities, as contemplated within this Offering. We believe that if we are able to raise
the full amount of funds contemplated herein, we would be able to launch our Company and properly market our web and mobile platform.
We will design a full marketing strategy to gain brand awareness, and ultimately obtain a large opt-in subscriber base.
Opportunity
Our mission is to provide consumers with a variety
of quality products at bargain prices. We exist to attract and maintain customers, and to exceed their expectations. We will offer
customers an easy to use website, mobile website, and an efficient distribution system. Merchandise being offered on our website
will include bed-and-bath goods, home décor, kitchenware, furniture, watches and jewellery, apparel, electronics and computers,
sporting goods, and other products. The initial region we will market our website is North America, but the Company could deliver
many products to a great deal of international destinations. We currently have not signed a contract with a development firm to
develop our website, cosmobargains.com. We currently have not advanced beyond the business place state from our inception until
the date of this filing. In order to begin commercialization of our website, we will need to raise additional capital through the
sale of our company offering if we become effective
As today's world moves toward mobile solutions,
we believe consumers will be hard pressed to ignore the mobile marketplace. We feel that now is the time to develop and launch
our Company before this industry becomes over-saturated with other companies trying to gain market share.
Industry Overview
The Company's challenge will be the
increasing competition to attract customers to the website. We believe that too often, sales are lost because of complex websites
that are far from intuitive. We intend to operate in a very competitive market and on popular search engines such as Google, Firefox
Mozilla, and similar sites. Through advertising on popular search engines, our potential customers begin their search for online
merchandise through general searches rather than through the established platforms of our competitors. We intend to spend large
sums on acquiring search engine promotions. The only way to overcome the search engine filtering by customers is to build a strong
brand so that when customers look for value, they know that Cosmo Ventures provides it and start their search directly from our
website. We believe in order to be successful, an online web retailer must be a low cost operator, own a strong brand, attract
high consumer traffic, offering quality merchandise and great prices with superior customer service.
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Current Operations
Since inception, our operations have
primarily consisted of the organization of our business and the development of our business plan. Our business plan includes
a three-phase plan that details the creation and launch of our proposed    overstock product marketplace platform. Currently
we are still in Phase 1 of our plan which includes following:
·
formation
of our Company;
·
completion
of our business plan;
·
initial
design of our platform; and
·
the
acquisition of additional funding.
All aspects of Phase 1 have been completed,
with the exception of raising additional funding. To date, our founder, Sonu Ram, has conducted all operations. As such, upon incorporating
our Company, Mr. Ram was named as the Company's sole officer and director. All operations have been funded by Mr. Ram to this point.
Operations and expenditures have included the incorporation of Cosmo Ventures, Inc. under the laws of the State of Nevada, and
the formation of an extensive business plan in which we have mapped out all of the initial products and services that we intend
to offer to our suppliers and consumers once our marketplace platform is developed. Phase 1 will culminate with the completion of this Offering, which will hopefully allow us to raise capital through the sale of
our securities and see us through Phases 2 and 3. Phase 2 involves hiring a software developer to help with the development and
completion of our platforms and we do not intend on entering Phase 2 until the Company raises additional funding either through
completion of this Offering or through third parties if the Company does not receive sufficient proceeds from this Offering. Further
descriptions of Phases 2 and 3 of our business plan are included in the "Plan of Operations" section of this prospectus.
Products and Services
Cosmo will have to contact manufacturers and retailers directly
to inquire about liquidations, overstock, off season or discounted merchandise. We must acquire exclusive wholesale suppliers to
keep our business running effectively. We intend to offer our customers secure online payment methods such as credit cards or Paypal.
Our intended business objective for Cosmo Ventures is:
-
To make Cosmo an icon brand
-
To develop an effective, well placed e-commerce site for the sale of overstocked wholesale items from India
-
To offer a wide range of merchandise at reasonable prices
-
To launch a marketing campaign in a controllable and measurable market that will drive customers towards the website
-
To create an infrastructure for the fulfillment of web based sales
Initially, our planned products will be our
desktop website. We hope to provide customers with a marketplace to purchase our overstocked products from their desktop as well
as mobile devices via mobile websites and our mobile app. Future customers will be able to view our catalogue of products from
the convenience of their home desktop or on the road on their mobile devices.
We intend to set up our web and mobile platforms
to allow subscribing consumers to instantaneously receive the following:
·
mobile
coupons and special offers;
·
announcements
of special events;
·
new
product information and updates;
It is our hope that our multiple platform
will allow customers the ability to log into our website and access our products at their convenience.
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Plan of Operations
Upon the completion of this Offering, and
assuming we are able to successfully raise funding from the sale of our securities, we will begin Phase 2 of our business plan.
In order to initiate Phase 2 of our operations, we will have to raise enough money to hire at least one website and mobile application
developer.
While our mobile application is being developed,
we will begin the initial preparations for the launch of our website. Assuming we are able to raise the maximum amount of funds
from this offering, the full extent of Phase 2 of our business plan and development will include:
1. Raising capital – We will begin raising
funding through the sale of our securities as set forth within this Registration Statement. This will start as soon as we receive
a Notice of Effectiveness from the SEC. We believe the expenses involved with becoming a public company will be approximately $10,000.
2. Platform development – We plan to
hire a website developer to begin the construction of our website. The development of our website will entail the bulk of Phase
2. At this time we will also allocate $1,000 to purchase servers and hosting for our planned website and mobile application.
3. Hire additional staff – When our
mobile application is near its completion, we will begin hiring additional staff to prepare for our launch. We plan to hire a full-time
sales representative to begin selling our services to businesses within our local area. We plan to offer our sales representatives
$35,000 per year plus a commission-based bonus plan. We will allocate up to $7,000 on marketing materials. We will use the marketing
ideas of our President, Sonu Ram, as set forth in our "Marketing Strategy" section. However, we will look to our new
employees to come up with new and innovative ways to promote our Company.
4. Beta testing – Once our website and
mobile application is fully developed, and our sales and marketing team are in place, we will begin beta testing our website and
mobile application. This will complete Phase 2 of our development, and lead to the third phase in our operations.
Phase 3 of our business plan and development
will be defined by the launch and marketing of our website and mobile application to the general public. Phase 3 shall be characterized
by the following:
1. Acquisition of clients – When we
are ready to offer our services to the public, we intend to launch a marketing campaign ourselves in order to promote our website
to potential manufacturers. We will also offer six months of free, unlimited postings to the first 100 businesses that sign up
for our services.
2. Acquisition of users – When we are
ready to offer our services to the public, we will also launch a marketing campaign to promote our services to potential users,
so that we may rapidly grow our user base so that we may have enough users for potential clients to deem our services valuable.
In order to complete Phase 3 of our business
plan, we will rely heavily on the management skills of our President. He will have to work closely with our sales and marketing
team to make sure that there is constant communication between each. The sales of our services will be directly related to the
work that our marketing team is providing. In the months that follow our launch, the work of our website developers will be critical
as well. We hope to be in a phase of rapid growth, and our developers will be working hard to provide constant updates to our site,
and fix any bugs that may occur. Our President will have to work hard to keep all components of our business on track.
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Marketing Strategy
We have begun initial market research and anticipate conducting
in depth market research to develop a strategy which in our opinion could launch our Company and provide us with rapid growth if
executed properly.
We plan to focus on three key factors when marketing our services
to local businesses:
Timing – With the ever-expanding market
of mobile (and smartphone) users now is the time to make the most out of mobile website and application. We believe the competition
is small at this point, and businesses can create a presence before it gets cluttered.
Integration – Mobile phone users are
doing more and more on their phones, especially with the rise in smartphone sales. If a business is at all serious about a comprehensive
and integrated marketing strategy for their company, mobile has to be a part of it.
Consumers – According to Google, Inc.'s
independent research, 74% of smartphone users have made a purchase as a result of using a smartphone. Businesses can put their
products and services in front of their target market of consumers quickly and easily. We intend to use mobile marketing as a strategy
for impulse consumer purchases.
Growth Strategy
Initially, our target customers will be those
within North America who do not already purchase products online. As we grow our client and end-user base, we hope to gain the
attention of shoppers who already purchase products online, and switch them over to our products and services. However, until such
time as we have begun substantive operations we will not be able to adequately assess what portions of our strategy for growth
will be most appropriate. However, we envision our success being attributable to our ability to:
-sustain lower operating costs per customer compared to other providers
by having all website development and marketing done by in-house staff. As we grow, it is our belief that an increasing number
of businesses will sign up for our services via our website, which will decrease our clients acquisition costs; and,
-deploy our capital more effectively by building our products and
services base to cover a wide range of styles to suit a wide range of potential subscribing consumers. We will need to effectively
listen and adjust to the needs and wants of customers.
Competition
The market for selling over stock items online
is a relatively new, yet growing industry. We expect to compete with these other service providers principally on the bases of
the quality of services we intend to offer customers and in our Company's ability to acquire and retain personnel to market and
sell our proposed services. Our Company will also compete on the bases of service price. Our principal competitors include BIDZ.com,
Overstock.com, Amazon and Bluefly, all of which offer services similar to our proposed services. Numerous other second tier resellers
are entering into the marketplace, consisting of independent marketing consultants who are reselling and not operating their own
web and mobile platform.
We anticipate that most, if not all, of our
competitors will initially have greater name and brand recognition and access to greater amounts of capital and established relationships
with a larger base of current and potential customers. Because of their size and bargaining power, our competitors may be able
to purchase equipment, supplies and services at lower prices than us in the initial stages of our development. As a result, our
operations may be significantly and negatively impacted by our larger, more established competitors. Once we commence Phase 2 of
our operations, if we are not able to generate enough revenue by attracting new and existing businesses and/or by enticing users
to opt into our services, we may be forced to cease operations.
Our ability to compete successfully will depend,
in part, on the quality of our services, size of our database of opt-in end-users, customer service, as well as our marketing efforts
and our ability to anticipate and respond to various competitive factors affecting the industry. These factors include the introduction
of new services and technologies, changes in consumer preferences, demographic trends, economic conditions, and pricing strategies
of competitors. As a result of competition, we may be required to:
·
increase
overall spending to ensure we are offering the best quality products and services to our customers;
·
continually
assess and evaluate our service plans and other offers to ensure that we are offering the most compelling and affordable products
and services; and,
·
increase
our advertising, promotional spending, commissions and other subscriber acquisition costs.
The industry has minimal and low cost barriers to entry and therefore
it is a very competitive market. We will face many competitors in the e-commerce retail business, including eBay, Amazon, Buy.com,
Shop.com, and other similar websites.
Easy entry does not necessarily mean that a new entrant can build
a web presence, traffic, and customer base. The Cosmo Ventures business model consists of selling the overstock of other wholesale
retailers from India in North America. Merchandise we intend to offer on our site will be competitively priced to benefit our potential
customers. We believe an online business model is better positioned to succeed if it employs: brand/traffic, heaviest discounter
reputation, low cost operations, and customer satisfaction.
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Government Regulation
Many factors can influence a consumer's
decision whether to buy online or in-store. One of the most prominent advantages of purchasing goods on the internet was the lack
of sales taxes. However, to combat soaring deficits, states such as North Carolina and Rhode Island are now requiring sales tax
to be paid on goods sold on the internet. This makes internet shopping much less attractive to those buyers trying to find bargains
from internet sites such as ours.
The online retailing industry faces headwinds
due to the local states tax issues whose resolution is not predictable. Other factors which play a role in willingness to purchase
online are secure credit card payments and broadband internet access. As buying online becomes more secure with the likes of PayPal
and the rates of broadband internet penetration rise, consumers should be more likely to purchase from the web.
A variety of federal and state laws and regulations
govern the collection, use, retention, sharing and security of consumer data. The existing privacy-related laws and regulations
are evolving and subject to potentially differing interpretations. In addition, various federal and state legislative and regulatory
bodies may expand current or enact new laws regarding privacy matters. For example, recently there have been Congressional hearings
and increased attention to the capture and use of location-based information relating to users of smartphones and other mobile
devices. We will post privacy policies and practices concerning the collection, use and disclosure of subscriber data on our website
and future applications. Several Internet companies have incurred penalties for failing to abide by the representations made in
their privacy policies and practices. In addition, several states have adopted legislation that requires businesses to implement
and maintain reasonable security procedures and practices to protect sensitive personal information and to provide notice to consumers
in the event of a security breach. Any failure, or perceived failure, by us to comply with our posted privacy policies or with
any data-related consent orders, Federal Trade Commission requirements or orders or other federal or state privacy or consumer
protection-related laws, regulations or industry self-regulatory principles could result in claims, proceedings or actions against
us by governmental entities or others or other liabilities, which could adversely affect our business. In addition, a failure or
perceived failure to comply with industry standards or with our own privacy policies and practices could result in a loss of subscribers
or merchants and adversely affect our business. Federal and state governmental authorities continue to evaluate the privacy implications
inherent in the use of third-party web "cookies" for behavioral advertising. The regulation of these cookies and other
current online advertising practices could adversely affect our business.
Employees and Consultants
As of the date of this filing, the Company
has no full time employees other than our sole officer and director, Mr. Ram. We currently rely on Mr. Ram, to manage all aspects
of our business. Mr. Ram has committed to devote up to 40 hours per week to our Company. We plan to use third-party developers
to assist in the production of our proposed website platform. We intend to add staff as the Company grows. Any such additions will
be made at the judgment of management to meet the Company's then current needs.
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 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.
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MANAGEMENT'S DISCUSSION AND ANALYSIS
THE FOLLOWING DISCUSSION AND ANALYSIS SHOULD
BE READ TOGETHER WITH THE CONSOLIDATED FINANCIAL STATEMENTS OF COSMO VENTURES, INC. AND THE NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
INCLUDED ELSEWHERE IN THIS REGISTRATION STATEMENT ON FORM S-1.
RESULTS OF OPERATIONS
Results of Operations
For the three months ended March 31, 2013
For the three months ended March 31, 2013,
the Company incurred operating expenses of $1,825, comprised of $1,500 in professional fees for legal and accounting expenses relating
to the S-1 registration process, $0 in management fees to the President and Director of the Company, and $325 of general and administrative
expenses for incorporation and day-to-day expenses.
The Company recorded a net loss of $1,825.
 In addition to the above expenses, the Company also incurred $0 of interest expense relating to the $0 note payable from
the President and Director of the Company, which is unsecured, due interest at 0% per annum, and due on demand.
As at March 31, 2013, the Company had a loss
per share of $0.
From February 3, 2013 (date of inception) to March 31, 2013
For the period from February 3, 2013 (date
of inception) to March 31, 2013, the Company earned $nil in revenues and incurred $1,825 of operating expenses including $1.500
in professional fees for legal fees relating to the Company's SEC registration process, general and administrative expenses
of $325 for day-to-day operating costs and incorporation fees, and management fees of $0 to the Company's President and Director
for services rendered from inception date to March 31, 2013.
The Company recorded a net loss of $1,825.
 In addition to the above expenses, the Company also incurred $0 of interest expense relating to the $0 note payable from
the President and Director of the Company which is unsecured, due interest at 0% per annum, and due on demand.
As at March 31, 2013, the Company had a loss
per share of $0.
LIQUIDITY AND CAPITAL RESOURCES
March 31, 2013
As at March 31, 2013, the Company had a cash
and total asset balance of $4,675.
As at March 31, 2013, the Company had total
liabilities of $1,500.
March 31, 2013
As at March 31, 2013, the Company has a cash
and total asset balance of $4,675 and total liabilities of $1,500. Liabilities are comprised of $1.500 of accounts payable and
accrued liabilities relating to professional fees and general expenditures that were unpaid, amounts due to related party of $0
for unpaid management fees, and $0 of notes payable owing to the President and Director of the Company which is unsecured, due
interest at 0% per annum, and due on demand.
On February 3, 2013, the Company issued 5,000,000
common shares as founders' shares to the President and Director of the Company.  As at the date of the filing, the Company
has not issued any additional common shares.
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Cash flows from Operating Activities
Three months ended March 31, 2013
During the three months ended March 31, 2013,
the Company used cash of $325 for operating activities, including amounts paid for professional fees and general and administrative
costs.
Period from February 3, 2013 (date of inception) to March
31, 2013
During the period from February 3, 2013 (date
of inception) to March 31, 2013, the Company has used cash of $325 for operating activities, including payment of $0 of legal fees
and general expenditures.
Cash flows from Investing Activities
During the period from February 3, 2013 (date
of inception) to March 31, 2013, the Company has not incurred any investing activities.
Cash flows from Financing Activities
Three months ended March 31, 2013
During the three months ended March 31, 2013,
the Company received $0 of proceeds from financing activities which is attributed to issuance of notes payable to the President
and Director of the Company, which is unsecured, bears interest at 0% per annum, and is due on demand.
Period from February 3, 2013 (date of inception) to March
31, 2013
During the period from February 3, 2013 (date
of inception) to March 31, 2013, the Company has received $0 in proceeds from financing activities from the note payable from a
non-related party, which is unsecured, due interest at 0% per annum, and due on demand.  As at March 31, 2013, the accrued
interest has not been repaid.
At March 31, 2013, we had cash on hand of
$4,675.  We anticipate that our maximum expenses over the next 10 - 12 months following the effectiveness of this Offering
will be approximately $50,000, accounting for the full implementation of our business plan, including our anticipated general administrative
expenses, professional fees, development of our website platform, marketing costs and sales representatives. Assuming we receive
no proceeds from this Offering, we will need a minimum amount of $20,000 to meet our operating expenses for the next 12 months
after the Offering. This minimum anticipated takes into account our current cash, our professional fees, including estimated costs
of becoming a publicly reporting company and allows us to repay our Notes, if they become due, and allocate approximately $10,000
towards the hosting and servers for our platform, and the hiring of one full-time developer. The Company anticipates over the next
12 months the cost of being a reporting public company will be approximately $10,000.
Description
Time period
Estimated maximum expenses
Working Capital
10-12 months
$1,000
Platform Hosting and Servers
10-12 months
$1,000
Platform Developers
10-12 months
$4,000
Website Security
10-12 months
$2,000
Marketing Materials
10-12 months
$7,000
Sales Representatives
10-12 months
$25,000
Repayment of Notes
10-12 months
$0
Total
$40,000
Critical Accounting Policies
Our financial statements and accompanying
notes have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis.
The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to
make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets
and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting
periods.
We regularly evaluate the accounting policies
and estimates that we use to prepare our financial statements. A complete summary of these policies is included in Note 2 of our
audited financial statements. In general, management's estimates are based on historical experience, on information from
third party professionals, and on various other assumptions that are believed to be reasonable under the facts and circumstances.
Actual results could differ from those estimates made by management.
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Recently Issued Accounting Pronouncements
The Company has implemented all new accounting
pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise
disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might
have a material impact on its financial position or results of operations.
Off-Balance Sheet Arrangements
We have no off-balance sheet arrangements
that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition,
revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.
Changes In and Disagreements with Accountants on Accounting
and Financial Disclosure
Since inception, we have had no changes in
or disagreements with our accountants. Our audited financial statements have been included in this prospectus in reliance upon
David Aronson CPA, Independent Registered Public Accounting Firm, as experts in accounting and auditing.
DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS
AND CONTROL PERSONS
The following table sets forth the names and
ages of our current director and executive officer. Also the principal offices and positions with us held by each person and the
date such person became our director, and/or executive officer. Our Board of Directors appoints our executive officers. Our directors
serve until the earlier occurrence of the election of his or her successor at the next meeting of shareholders, death, resignation
or removal by the Board of Directors.  Other than Mr. Ram, the Company has no promoters as that term is defined by Rule 405
of Regulation S-K.
Name
Age
Position
Sonu Ram
25
Director, Chairman, President, CEO, CFO, Secretary and Treasurer
Sonu Ram
- In 1995, Mr. Ram graduated from the University
of Delhi, with a degree in Computer Science.  The University of Delhi is home to one of India's largest undergraduate
computer programming schools. Coming from a family that has always owned their own businesses, Mr. Ram has always had an entrepreneurial
spirit.  With this spirit he has established Cosmo Ventures Inc..  Mr. Ram makes his own schedule and has a flexible
work environment; therefore, he can devote time both during the week and on the weekends to our Company, as needed. Mr. Ram has
committed to devote up to 40 hours per week to the Company initially, and will devote additional time as required by the Company.
EXECUTIVE COMPENSATION
Summary Compensation Table.
The table set forth below summarizes
the annual and long-term compensation for services in all capacities to us payable to our sole officer and director for the fiscal
year ended March 31, 2013. Our Board of Directors may adopt an incentive stock option plan for our executive officers that would
result in additional compensation.
Name and
Principal
Position
Title
Year
Salary
($)
Bonus
($)
Stock
Awards
($)
Option
Awards
($)
Non-Equity
Incentive Plan
Compensation
($)
Nonqualified
Deferred
Compensation
Earnings
($)
All other
Compensation
($)
Total
($)
Sonu Ram
Chairman, CEO
and President
2013
$-0-
$-0-
$$-0-
-0-
-0-
-0-
-0-
$-0-
Outstanding Equity Awards since Inception:
OPTION AWARDS
STOCK AWARDS
Name
Number of Securities Underlying Unexercised Options (#) Exercisable
Number of Securities Underlying Unexercised Options (#) Unexercisable
Equity Incentive Plan Awards: Number of Securities
        Underlying Unexercised Unearned Options
(#)
Option Exercise Price ($)
Option Expiration Date
Number of Shares or Units of Stock that have not Vested (#)
Market Value of Shares or Units of Stock that
        have not Vested
($)
Equity Incentive Plan Awards: Number of Unearned
        Shares, Units or Other Rights that have not Vested
($)
Equity Incentive Plan Awards: Market or Payout
        Value of Unearned Shares, Units or Other Rights that have not Vested
($)
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
None
0
0
0
0
0
0
0
0
0
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Long-Term Incentive Plans
We currently have no Long-Term Incentive Plans.
Director Compensation
None.
Director Independence
Our board of directors is currently composed
of one member, Sonu Ram, who does not qualify as an independent director in accordance with the published listing requirements
of the NASDAQ Global Market. The NASDAQ independence definition includes a series of objective tests, such as that the director
is not, and has not been for at least three years, one of our employees and that neither the director, nor any of his family members
has engaged in various types of business dealings with us. In addition, our board of directors has not made a subjective determination
as to each director that no relationships exist which, in the opinion of our board of directors, would interfere with the exercise
of independent judgment in carrying out the responsibilities of a director, though such subjective determination is required
by the NASDAQ rules. Had our board of directors made these determinations, our board of directors would have reviewed and discussed
information provided by the directors and us with regard to each director's business and personal activities and relationships
as they may relate to us and our management.
Security Holders Recommendations to Board of Directors
We welcome comments and questions from our
shareholders. Shareholders can direct communications to our Chief Executive Officer, Sonu Ram, at our executive offices. However,
while we appreciate all comments from shareholders, we may not be able to individually respond to all communications. We attempt
to address shareholder questions and concerns in our press releases and documents filed with the SEC so that all shareholders have
access to information about us at the same time. Mr. Ram collects and evaluates all shareholder communications. All communications
addressed to our director and executive officer will be reviewed by Mr. Ram unless the communication is clearly frivolous.
Committees
We do not currently have an audit, compensation
or nominating committee.
SECURITY OWNERSHIP OF CERTAIN BENEFICIAL
OWNERS AND MANAGEMENT
The following table
sets forth certain information at  March 31, 2013, with respect to the beneficial ownership of shares of Common Stock by (i)
each person known to us who owns beneficially more than 5% of the outstanding shares of Common Stock (based upon reports which
have been filed and other information known to us), (ii) each of our Directors, (iii) each of our Executive Officers and (iv) all
of our Executive Officers and Directors as a group. Unless otherwise indicated, each stockholder has sole voting and investment
power with respect to the shares shown. As of March 31, 2013, we had 5,000,000 shares of Common Stock issued and outstanding.
Title of class
Name and address of beneficial owner
Amount and Nature of Beneficial Ownership
Percentage of Common Stock
(1)
Common Stock
Sonu Ram
Bham Dist. Hoshiarpur Tehsil Gharshanker, 146103 Punjab, India
5,000,000
100%
Total
5,000,000
100%
(1)
Under Rule 13d-3 promulgated under the Exchange
Act, a beneficial owner of a security includes any person who, directly or indirectly, through any contract, arrangement, understanding,
relationship, or otherwise has or shares: (i) voting power, which includes the power to vote, or to direct the voting of shares;
and (ii) investment power, which includes the power to dispose or direct the disposition of shares. Certain shares may be deemed
to be beneficially owned by more than one person (if, for example, persons share the power to vote or the power to dispose of the
shares). In addition, shares are deemed to be beneficially owned by a person if the person has the right to acquire the shares
(for example, upon exercise of an option) within 60 days of the date as of which the information is provided. In computing the
percentage ownership of any person, the amount of shares is deemed to include the amount of shares beneficially owned by such person
(and only such person) by reason of these acquisition rights.
We are not aware of any arrangements that
could result in a change of control.
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CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS
On February 3, 2013, pursuant to the Organizational
Minutes of the Company, the Company authorized the issuance of 5,000,000 shares of its Common Stock, $0.001 par value per share,
to Sonu Ram as founders' shares. As a result, Mr. Ram owns 100% of the issued and outstanding common shares of the Company.
Other than the foregoing, none of the
following persons has any direct or indirect material interest in any transaction to which we were or are a party since the beginning
of our last fiscal year, or in any proposed transaction to which we propose to be a party:
(A) any of our director(s) or executive officer(s);
(B) any nominee for election as one of our
directors;
(C) any person who is known by us to beneficially
own, directly or indirectly, shares carrying more than 5% of the voting rights attached to our Common Stock; or
(D) any member of the immediate family (including
spouse, parents, children, siblings and in-laws) of any of the foregoing persons named in paragraph (A), (B) or (C) above.
LEGAL MATTERS
The validity of the shares sold by us under
this prospectus has not been passed upon for us by legal counsel.
EXPERTS
David A. Aronson, CPA, P.A., our independent
registered public accountant, has audited our financial statements included in this prospectus and Registration Statement to the
extent and for the periods set forth in their audit report. David A. Aronson, CPA, P.A. has presented its report with respect to
our audited financial statements.
COMMISSION POSITION ON INDEMNIFICATION
FOR SECURITIES ACT LIABILITIES
Our Articles of Incorporation provides that
we shall indemnify our directors and officers to the fullest extent permitted by Nevada law and that none of our directors will
be personally liable to the Company or its stockholders for monetary damages for breach of fiduciary duty as a director, except
for liability:
·
for
any breach of the director's duty of loyalty to the Company or its stockholders;
·
for
acts or omissions not in good faith or that involve intentional misconduct or a knowing violation of the law;
·
under
Nevada General Corporation Law for the unlawful payment of dividends; or
·
for
any transaction from which the director derives an improper personal benefit.
These provisions require us to indemnify our
directors and officers unless restricted by Nevada law and eliminate our rights and those of our stockholders to recover monetary
damages from a director for breach of his fiduciary duty of care as a director except in the situations described above. The limitations
summarized above, however, do not affect our ability or that of our stockholders to seek non-monetary remedies, such as an injunction
or rescission, against a director for breach of his or his fiduciary duty.
Insofar as indemnification for liabilities
arising under the Securities Act may be permitted to our directors, officers and controlling persons pursuant to the foregoing
provisions, we have been advised that in the opinion of the Securities and Exchange Commission, such indemnification is against
public policy as expressed in the Securities Act and is therefore unenforceable.
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COSMO  VENTURES INC.
(A DEVELOPMENT STAGE COMPANY)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2013
Balance Sheet as of March 31, 2013
31
Statement of Operations as of March 31, 2013
32
Statement of   Stockholder's Equity as of March 31, 2013
33
Statement of Cash Flows as of March 31, 2013
34
Notes to the Financial Statement as of March 31, 2013
35
Report of Independent Registered Public Accounting Firm
30
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Stockholders and Board of Directors
Cosmo Ventures, Inc.
We have audited the accompanying balance sheet of Cosmo Ventures, Inc., (A Development Stage Company) as of March 31, 2013, and the related statements of operations, stockholder's deficit and cash flows for the year then ended, and the period from inception (February 3, 2013) to March 31, 2013.  These financial statements are the responsibility of the Company's management.  Our responsibility is to express an opinion on these financial statements based on our audits.
We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Cosmo Ventures, Inc. (A Development Stage Company) as of March 31, 2013, and results of its operations and its cash flows for the year then ended, and for the period from inception (February 3, 2013) to March 31, 2013, in conformity with accounting principles generally accepted in the United States of America.
The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 4 to the financial statements, the Company has suffered a loss from operations and is in the development stage. These factors raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to this matter are also discussed in Note 5. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
/s/ David A. Aronson, CPA, P.A.
-------------------------------------
David A. Aronson, CPA. P.A.
North Miami Beach, Florida
April 24, 2013
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Cosmo Ventures, Inc.
(A Development Stage Company)
Balance Sheet
March 31, 2013
ASSETS
Current Assets:
Cash
$           4,675
$           4,675
LIABILITIES AND STOCKHOLDER'S DEFICIT
Liabilities
Accounts payable and accrued expenses
$           1,500
Total current liabilities
1,500
Stockholder's Deficit:
Common stock, $0.001 par value; 75,000,000 shares authorized,
5,000,000 shares issued and outstanding
5,000
Deficit accumulated during development stage
(1,825)
3,175
$           4,675
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Cosmo Ventures, Inc.
(A Development Stage Company)
Statements of Operations
For the Year Ended March 31, 2013 and for the Period
From February 3, 2013  (Inception) to March 31, 2013
From February 3, 2013 (Inception) to March 31, 2013
2013
Revenue, net
$                         -
$                          -
Cost of goods sold
-
-
Gross income
-
-
Expenses:
General and administrative expenses
1,825
1,825
Net loss
$               (1,825)
$                (1,825)
Loss per common share - Basic and
fully diluted
$                 (0.00)
$                  (0.00)
Weighted average number of shares
outstanding - Basic and fully diluted
5,000,000
5,000,000
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Cosmo Ventures, Inc.
(A Development Stage Company)
Statement of Stockholder's Deficit
For the Period from February 3, 2013 (Inception) to March 31, 2013
Additional Paid in Capital
Accumulated Deficit During Development Stage
Total Stockholder's Equity
Common Stock
Shares
Amount
Issuance of common shares for cash at
at $0.001 per share
5,000,000
5,000
-
-
5,000
Net loss
-
-
-
(1,825)
(1,825)
Balance - March 31, 2013
5,000,000
$         5,000
$               -
$           (1,825)
$          3,175
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Cosmo Ventures, Inc.
(A Development Stage Company)
Statements of Cash Flows
For the Year Ended March 31, 2013 and for the Period
From February 3, 2013  (Inception) to March 31, 2013
From February 3, 2013 (Inception) to March 31, 2013
2013
Cash flows from operating activities:
Net loss
$          (1,825)
$          (1,825)
Adjustments to reconcile net loss to net cash used
by operating activities:
Accounts payable and accrued expenses
1,500
1,500
Net cash used by operating activities
(325)
(325)
Cash flows from financing activities:
Proceeds from issuance of common stock
5,000
5,000
Net cash provided by financing activities
5,000
5,000
Net increase in cash
4,675
4,675
Cash at beginning of period
-
-
Cash at end of period
$            4,675
$            4,675
Supplemental cash flow information:
Cash paid during the period for:
Interest
$                    -
$                    -
Income taxes
$                    -
$                    -
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Cosmo Ventures, Inc.
(A Development Stage Company)
Notes to Financial Statements
March 31, 2013
Note 1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Organization
Cosmo Ventures, Inc. ("Cosmo" or the "Company") was incorporated on February 3, 2013, under the laws of the State of Nevada.  The Company is in the development stage as defined under Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 915, "Development Stage Entities".  The Company intends to purchase overstocked inventory items from manufacturers and retailers and offer them to the public at discounted prices.
Revenue Recognition
In general, the Company records revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured.
Revenue will be recognized at the time the product is delivered or services are performed.  Provision for sales returns will be estimated based on the Company's historical return experience.  Revenue will be presented net of returns.
Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
Segment Information
The Company follows Accounting Standards Codification ("ASC") 280, "Segment Reporting".  The Company currently operates in a single segment and will evaluate additional segment disclosure requirements as it expands its operations.
Net Loss Per Common Share
Basic net (loss) income per common share is calculated using the weighted average common shares outstanding during each reporting period.  Diluted net (loss) income per common share adjusts the weighted average common shares for the potential dilution that could occur if common stock equivalents (convertible debt and preferred stock, warrants, stock options and restricted stock shares and units) were exercised or converted into common stock.  There were no common stock equivalents at March 31, 2013.
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Table of Contents
Cosmo Ventures, Inc.
(A Development Stage Company)
Notes to Financial Statements
March 31, 2013
Note 1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Income Taxes
Deferred income taxes are recognized for the tax consequences related to temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for tax purposes at each year end, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income.  A valuation allowance is recognized when, based on the weight of all available evidence, it is considered more likely than not that all, or some portion, of the deferred tax assets will not be realized.  Income tax expense is the sum of current income tax plus the change in deferred tax assets and liabilities.
ASC 740, Income Taxes, requires a company to first determine whether it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full knowledge of all relevant information.  A tax position that meets this more likely than not threshold is then measured and recognized at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement with a taxing authority.
Stock-Based Compensation
The Company accounts for equity instruments issued to employees in accordance with ASC 718, Compensation - Stock Compensation.  ASC 718 requires all share-based compensation payments to be recognized in the financial statements based on the fair value using an option pricing model.  ASC 718 requires forfeitures to be estimated at the time of grant and revised in subsequent periods if actual forfeitures differ from initial estimates.
Equity instruments granted to non-employees are accounted for in accordance with ASC 505, Equity.  The final measurement date for the fair value of equity instruments with performance criteria is the date that each performance commitment for such equity instrument is satisfied or there is a significant disincentive for non-performance.
Cash and Cash Equivalents
The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.  There were no cash equivalents at March 31, 2013
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Cosmo Ventures, Inc.
(A Development Stage Company)
Notes to Financial Statements
March 31, 2013
Note 1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Fair Value of Financial Instruments
Pursuant to ASC No. 820. "Fair Value Measurement and Disclosures," the Company is required to estimate the fair value of all financial instruments included on its balance sheet as of March 31, 2013. The Company's financial instruments consist of cash. The Company considers the carrying value of such amounts in the financial statements to approximate their fair value due to the short-term nature of these financial instruments.
Recent Pronouncements
There are no recent accounting pronouncements that apply to the Company.
Note 2.  STOCKHOLDER'S DEFICIT
In February 2013, the Company issued 5,000,000 shares of common stock at $0.001 per share.
Note 3.  INCOME TAXES
The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes.  The sources and tax effects of the differences are as follows:
Income tax provision at the federal
statutory rate
15
%
Effect of operating losses
(15)
%
0
%
As of March 31, 2013, the Company has a net operating loss carryforward of approximately $,1800.  This loss will be available to offset future taxable income.  If not used, this carryforward will expire in 2033. The deferred tax asset relating to the operating loss carryforward has been fully reserved at March 31, 2013.
Note 4.  BASIS OF REPORTING
The Company's financial statements are presented on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.
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Cosmo Ventures, Inc.
(A Development Stage Company)
Notes to Financial Statements
March 31, 2013
Note 4.  BASIS OF REPORTING (continued)
The Company's financial statements are presented on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.
The Company has experienced a loss from operations during its development stage as a result of its investment necessary to achieve its operating plan, which is long-range in nature.  For the period from February 3, 2013 (inception) to March 31, 2013, the Company incurred a net loss of approximately $1,800.  In addition, the Company has no significant assets or revenue generating operations.
The Company currently does not have sufficient cash to sustain itself for the next 12 months, and will require additional funding in order to execute its plan of operations and to continue as a going concern.  To meet its cash needs, management expects to raise capital through a private placement offering.  In the event that this funding does not materialize, certain directors have agreed, orally, to loan sufficient funds to maintain the Company's operations for the next 12 months.
The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.
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WHERE YOU CAN FIND MORE INFORMATION
We have filed with the SEC a Registration
Statement on Form S-1 under the Securities Act, and the rules and regulations promulgated thereunder, with respect to the Common
Stock offered hereby. This prospectus, which constitutes a part of the Registration Statement, does not contain all of the information
set forth in the Registration Statement and the exhibits thereto. While we have summarized the material terms of all agreements
and exhibits included in the scope of this Registration Statement, for further information regarding the terms and conditions of
any exhibit, reference is made to such exhibits.   Upon effectiveness of this prospectus, we will be subject to the reporting
and other requirements of Section 15(d) of the Securities Exchange Act of 1934 and will file periodic reports with the Securities
and Exchange Commission, including a Form 10-K for the year ended March 31, 2013 and periodic reports on Form 10-Q during that
period.  We will make available to our shareholders annual reports containing financial statements audited by our independent
auditors and our quarterly reports containing unaudited financial statements for each of the first three quarters of each year;
however, we will not send the annual report to our shareholders unless requested by an individual shareholder.
For further information with respect to us
and the Common Stock, reference is hereby made to the Registration Statement and the exhibits thereto, which may be inspected
and copied at the principal office of the SEC, 100 F Street NE, Washington, D.C. 20549, and copies of all or any part thereof
may be obtained at prescribed rates from the Commission's Public Reference Section at such addresses. Also, the SEC maintains
a World Wide Web site on the Internet at
http://www.sec.gov
that contains reports, proxy and information statements and
other information regarding registrants that file electronically with the SEC. To request such materials, please contact Mr. Sonu
Ram, our President and Chief Executive Officer.
10,000,000 SHARES
COMMON STOCK
PROSPECTUS
DEALER PROSPECTUS DELIVERY OBLIGATION
Until (180 days after the effective date),
all dealers that effect transactions in these securities, whether or not participating in this offering, may be required to deliver
a prospectus.  This is in addition to the dealers' obligation to deliver a prospectus when acting as underwriters and
with respect to their unsold allotments or subscriptions.
Part II
Information Not Required In the Prospectus
Other Expenses of Issuance and Distribution
The following table is an itemization of all expenses, without consideration
to future contingencies, incurred or expected to be incurred by us in connection with the issuance and distribution of the securities
being offered by this Prospectus.  Items marked with an asterisk (*) represent estimated expenses.  We have agreed to
pay all the costs and expenses of this offering.  Selling security holders will pay no offering expenses.
ITEM
AMOUNT
SEC Registration Fee*
200
Accounting Fees and Expenses*
5,000
Printing, Edgar, Postage, Transfer Agent & Misc.*
4,800
Total*
$10,000
* Estimated Figures
Indemnification of Directors and Officers
Our sole officer and Director is indemnified as provided by the
Nevada Revised Statutes and our bylaws.
Under the NRS, director immunity from liability to a company or
its shareholders for monetary liabilities applies automatically unless it is specifically limited by a company's articles of incorporation
that is not the case with our articles of incorporation. Excepted from that immunity are:
(1)
a willful failure to deal fairly with the company or its shareholders in connection with a matter in which the director has a material conflict of interest;
(2)
a violation of criminal law (unless the director had reasonable cause to believe that his or her conduct was lawful or no reasonable cause to believe that his or her conduct was unlawful);
(3)
a transaction from which the director derived an improper personal profit; and
(4)
willful misconduct.
Our bylaws provide that we will indemnify our directors and officers
to the fullest extent not prohibited by Nevada law; provided, however, that we may modify the extent of such indemnification by
individual contracts with our directors and officers; and, provided, further, that we shall not be required to indemnify any director
or officer in connection with any proceeding (or part thereof) initiated by such person unless:
(1)
such indemnification is expressly required to be made by law;
(2)
the proceeding was authorized by our Board of Directors;
(3)
such indemnification is provided by us, in our sole discretion, pursuant to the powers vested us under Nevada law; or
(4)
such indemnification is required to be made pursuant to the bylaws.
Our bylaws provide that we will advance all expenses incurred to
any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding,
whether civil, criminal, administrative or investigative, by reason of the fact that he is or was our director or officer, or
is or was serving at our request as a director or executive officer of another company, partnership, joint venture, trust or other
enterprise, prior to the final disposition of the proceeding, promptly following request. The Company's obligations of indemnification,
if any, shall be conditioned on the Company receiving prompt notice of the claim and the opportunity to settle and defend the
claim.  The Company may, to the extent permitted by law, purchase and maintain insurance on behalf of an individual who is
or was a director, officer, employee or agent of the Corporation.
Recent Sales of Unregistered Securities
On February 3, 2013, pursuant to the Organizational
Minutes of the Company, the Company authorized the issuance of 5,000,000 shares of its Common Stock, $0.001 par value per share,
to Sonu Ram as founders' shares. The Company relied on Section 4(2) of the Securities Act for this issuance.
Exhibits
The following Exhibits are filed as part of this Registration Statement.
 All Exhibits are filed herewith unless otherwise noted.
Exhibit No.
Document Description
3.1 (i)
Articles of Incorporation of Cosmo
    Ventures, Inc.
3.1 (ii)
Bylaws of Cosmo Ventures, Inc.
23.1
Consent of David Aronson CPA, Independent
    Registered Public Accounting Firm.
4.1
Subscription Agreement
All other Exhibits called for by Rule 601 of Regulation S-K are
not applicable to this filing.
(1)
Information pertaining to our common stock is contained
in our Articles of Incorporation and Bylaws.
Undertakings:
Information pertaining to our common stock is contained in our Articles
of Incorporation and Bylaws.  Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted
to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant
has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as
expressed in the Act and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities
(other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant
in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection
with the securities being registered, the Registrant will, unless in the opinion of our counsel the matter has been settled by
controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by us is against
public policy as expressed in the Act and will be governed by the final adjudication of such issue.
The undersigned registrant hereby undertakes:
To file, during any period in which offers or sales are being made,
        a post-effective amendment to this registration statement:
i.
To include any prospectus required by
section 10(a)(3)
of
        the Securities Act of 1933;
ii.
To reflect in the prospectus any facts or events arising after the
        effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the
        aggregate, represent a fundamental change in the information set forth in the registration statement.  Notwithstanding the
        foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not
        exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected
        in the form of prospectus filed with the Commission pursuant to
Rule 424(b)
if, in the aggregate, the changes in volume
        and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration
        Fee" table in the effective registration statement.
iii.
To include any material information with respect to the plan of
        distribution not previously disclosed in the registration statement or any material change to such information in the registration
        statement;
2.
That, for the purpose of determining any liability under the Securities
        Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered
        therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
3.
To remove from registration by means of a post-effective amendment
        any of the securities being registered which remain unsold at the termination of the offering.
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4.
That, for the purpose of determining liability of the registrant
        under the Securities Act of 1933 to any purchaser in the initial distribution of the securities: The undersigned registrant undertakes
        that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the
        underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means
        of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to
        offer or sell such securities to such purchaser:
i.
Any preliminary prospectus or prospectus of the undersigned registrant
        relating to the offering required to be filed pursuant to Rule 424;
ii.
Any free writing prospectus relating to the offering prepared by
        or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;
iii.
The portion of any other free writing prospectus relating to the
        offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned
        registrant; and
iv.
Any other communication that is an offer in the offering made by
        the undersigned registrant to the purchaser.
5.
That, for the purpose of determining liability under the Securities
        Act of 1933 to any purchaser:
ii.
If the registrant is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness.  Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.
Signatures
In accordance with the requirements of the Securities Act of 1933,
the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements of filing on Form S-1
and authorized this registration statement to be signed on our behalf by the undersigned, on May 28, 2013.
Cosmo Ventures Inc.
By: /s/ Sonu Ram
Sonu Ram
President, Chief Executive Officer,
Secretary, Treasurer, Principal
Accounting Officer, Chief
Financial Officer and Director
Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed by the following persons in the capacities and on the dates stated.
SIGNATURE
CAPACITY IN WHICH SIGNED
DATE
/s/ Sonu Ram
Sonu Ram
President, Chief Executive
Officer, Secretary, Treasurer,
Principal Accounting Officer,
Principal Financial Officer and Director
May 28, 2013