UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
FOR THE QUARTERLY PERIOD ENDED FEBRUARY 28, 2010
Commission file number 333-138217
SOPAC CELLULAR SOLUTIONS, INC.
(Exact name of registrant as specified in its charter)
NEVADA
(State or other jurisdiction of incorporation or organization)
4438 Vesper Avenue, Suite 2
Sherman Oaks, CA 91403
(Address of principal executive offices, including zip code)
(949) 355-4559
(Telephone number, including area code)
Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the last 90 days. YES [X] NO [ ]
Indicate by check mark whether the registrant has submitted electronically and
posted on its corporate Web site, if any, every Interactive Data File required
to be submitted and posted pursuant to Rule 405 of Regulation S-T (ss.232.405 of
this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit and post such files). YES [ ] NO [ ]
Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of "large accelerated filer, "accelerated filer,"
"non-accelerated filer," and "smaller reporting company" in Rule 12b-2 of the
Exchange Act.
Large accelerated filer [ ] Accelerated filer [ ]
Non-accelerated filer [ ] Smaller reporting company [X]
Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). YES [X] NO [ ]
State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date: 1,700,000 shares as of April 19, 2010
ITEM 1. FINANCIAL STATEMENTS.
SOPAC CELLULAR SOLUTIONS INC.
(A Development Stage Company)
Balance Sheet
--------------------------------------------------------------------------------
As of As of
February 28, August 31,
2010 2009
-------- --------
(unaudited)
ASSETS
CURRENT ASSETS
Cash $ 177 $ 1,791
Deposits -- --
-------- --------
TOTAL CURRENT ASSETS 177 1,791
-------- --------
TOTAL ASSETS $ 177 $ 1,791
======== ========
LIABILITIES & STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Loan Payable - Related Party $ 6,000 $ --
Accounts Payable -- 326
-------- --------
TOTAL CURRENT LIABILITIES 6,000 326
-------- --------
TOTAL LIABILITIES 6,000 326
-------- --------
STOCKHOLDERS' EQUITY
Common stock, ($0.001 par value, 75,000,000 shares
authorized; 1,700,000 shares issued and outstanding
as of February 28, 2010 and August 31, 2009 1,700 1,700
Additional paid-in capital 38,300 38,300
Deficit accumulated during development stage (45,823) (38,535)
-------- --------
TOTAL STOCKHOLDERS' EQUITY (5,823) 1,465
-------- --------
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY $ 177 $ 1,791
======== ========
See Notes to Financial Statements
2
SOPAC CELLULAR SOLUTIONS INC.
(A Development Stage Company)
Statement of Operations
(unaudited)
--------------------------------------------------------------------------------
July 10, 2006
Three Months Three Months Six Months Six Months (inception)
Ended Ended Ended Ended through
February 28, February 28, February 28, February 28, February 28,
2010 2009 2010 2009 2008
---------- ---------- ---------- ---------- ----------
(restated) (restated)
REVENUES
Revenues $ -- $ -- $ -- $ -- $ --
---------- ---------- ---------- ---------- ----------
TOTAL REVENUES -- -- -- -- --
OPERATING EXPENSES
Professional Fees 1,500 1,500 5,000 6,000 25,750
General & Administrative Expenses 1,465 1,395 1,688 2,138 16,273
General & Administrative Expenses -
Related Party 300 300 600 600 3,800
---------- ---------- ---------- ---------- ----------
TOTAL OPERATING EXPENSES 3,265 3,195 7,288 8,738 45,823
Provision for Income Taxes -- -- -- -- --
---------- ---------- ---------- ---------- ----------
NET INCOME (LOSS) $ (3,265) $ (3,195) $ (7,288) $ (8,738) $ (45,823)
========== ========== ========== ========== ==========
BASIC EARNING (LOSS) PER SHARE $ (0.00) $ (0.00) $ (0.00) $ (0.01)
========== ========== ========== ==========
WEIGHTED AVERAGE NUMBER OF
COMMON SHARES OUTSTANDING 1,700,000 1,700,000 1,700,000 1,700,000
========== ========== ========== ==========
See Notes to Financial Statements
3
SOPAC CELLULAR SOLUTIONS INC.
(A Development Stage Company)
Statement of Cash Flows
(unaudited)
--------------------------------------------------------------------------------
July 10, 2006
Six Months Six Months (inception)
Ended Ended through
February 28, February 28, February 28,
2010 2009 2010
-------- -------- --------
(restated)
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss) $ (7,288) $ (8,738) $(45,823)
Adjustments to reconcile net loss to net cash
provided by (used in) operating activities:
Changes in operating assets and liabilities:
Deposits -- (180) --
Accounts Payable (326) (118) --
Expense Paid by Related Party 3,500 -- 3,500
-------- -------- --------
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES (4,114) (9,036) (42,323)
CASH FLOWS FROM INVESTING ACTIVITIES
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES -- -- --
-------- -------- --------
CASH FLOWS FROM FINANCING ACTIVITIES
Loan from Related Party 2,500 2,500
Proceeds from issuance of common stock -- -- 40,000
-------- -------- --------
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 2,500 -- 42,500
-------- -------- --------
NET INCREASE (DECREASE) IN CASH (1,614) (9,036) 177
CASH AT BEGINNING OF PERIOD 1,791 16,979 --
-------- -------- --------
CASH AT END OF YEAR $ 177 $ 7,943 $ 177
======== ======== ========
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid during year for:
Interest $ -- $ -- $ --
======== ======== ========
Income Taxes $ -- $ -- $ --
======== ======== ========
See Notes to Financial Statements
4
SOPAC CELLULAR SOLUTIONS INC.
(A Development Stage Company)
Notes to Financial Statements
February 28, 2010
--------------------------------------------------------------------------------
NOTE 1. CONDENSED FINANCIAL STATEMENTS
The accompanying financial statements have been prepared by SOPAC Solutions Inc.
(the "Company") without audit. In the opinion of management, all adjustments
(which include only normal recurring adjustments) necessary to present fairly
the financial position, results of operations, and cash flows at February 28,
2010, and for all periods presented herein, have been made.
Certain information and footnote disclosures normally included in financial
statements prepared in accordance with accounting principles generally accepted
in the United States of America have been condensed or omitted. It is suggested
that these condensed financial statements be read in conjunction with the
financial statements and notes thereto included in the Company's August 31, 2009
audited financial statements. The results of operations for the period ended
February 28, 2010 is not necessarily indicative of the operating results for the
full year.
NOTE 2. GOING CONCERN
The Company's financial statements are prepared using generally accepted
accounting principles in the United States of America applicable to a going
concern which contemplates the realization of assets and liquidation of
liabilities in the normal course of business. The Company has not yet
established an ongoing source of revenues sufficient to cover its operating
costs and allow it to continue as a going concern. The ability of the Company to
continue as a going concern is dependent on the Company obtaining adequate
capital to fund operating losses until it becomes profitable. If the Company is
unable to obtain adequate capital, it could be forced to cease operations.
In order to continue as a going concern, the Company will need, among other
things, additional capital resources. Management's plan is to obtain such
resources for the Company by obtaining capital from management and significant
shareholders sufficient to meet its minimal operating expenses and seeking
equity and/or debt financing. However management cannot provide any assurances
that the Company will be successful in accomplishing any of its plans.
The ability of the Company to continue as a going concern is dependent upon its
ability to successfully accomplish the plans described in the preceding
paragraph and eventually secure other sources of financing and attain profitable
operations. The accompanying financial statements do not include any adjustments
that might be necessary if the Company is unable to continue as a going concern.
NOTE 3. RECENT ACCOUNTING PRONOUNCEMENTS
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
Below is a listing of the most recent accounting standards. The Company does not
expect that the effectiveness of any of these changes will have a material
impact on the Company's financial position, or statements. None have been
adopted early.
5
SOPAC CELLULAR SOLUTIONS INC.
(A Development Stage Company)
Notes to Financial Statements
February 28, 2010
--------------------------------------------------------------------------------
NOTE 3. RECENT ACCOUNTING PRONOUNCEMENTS (CONTINUED)
* Accounting Standards Update 2010-13 Compensation-Stock Compensation (Topic
718): Effect of Denominating the Exercise Price of a Share-Based Payment
Award in the Currency of the Market in Which the Underlying Equity Security
Trades-a consensus of the FASB Emerging Issues Task Force. Effective July
1, 2009.
* Accounting Standards Update 2010-12 Income Taxes (Topic 740): Accounting
for Certain Tax Effects of the 2010 Health Care Reform Acts (SEC Update).
Effective July 1, 2009.
* Accounting Standards Update 2010-11 Derivatives and Hedging (Topice 815):
Scope Exception Related to Embedded Credit Derivatives. Effective July 1,
2009.
* Accounting Standards Update 2010-10 Consolidation (Topic 810): Amendments
for Certain Investement Funds. Effective July 1, 2009.
* Accounting Standards Update 2010-09 Subsequent Events (topic 855):
Amendments to Certain Recognition and Disclosure Requirements. Effective
July 1, 2009.
* Accounting Standards Update 2010-08 Technical Corrections to Various Topics
* Accounting Standards Update 2010-07 Not-for-Profit Entities (Topic 958):
Not-for-profit Entities: Mergers and Acquisitions. Effective July 1, 2009.
* Accounting Standards Update 2010-06 Fair Value Measurements and Disclosures
(Topic 820): Improving Disclosures about Fair Value Measurements. Effective
July 1, 2009.
* Accounting Standards Update 2010-05 Compensation-Stock Compensation
(Topic718):Escrowed share arrangements and the Presumption of Compensation
(SEC Update). Effective July 1, 2009.
* Accounting Standards Update 2010-04 (ASU 2010-04), Accounting for Various
Topics-Technical Corrections to SEC Paragraphs. Effective July 1, 2009.
* Accounting Standards Update 2010-03 (ASU 2010-03), Extractive
Activities--Oil and Gas (Topic 932): Oil and Gas Reserve Estimation and
Disclosures. (January 2010) Effective for annual reporting periods ending
on or after December 31, 2009. Early adoption is not permitted.
* Accounting Standards Update 2010-02, Consolidation (Topic 810): Accounting
and Reporting for Decreases in Ownership of a Subsidiary. (January 2010)
For those entities that have already adopted FAS 160, the amendments are
effective at the beginning of the first interim or annual reporting period
ending on or after December 15, 2009. The amendments should be applied
retrospectively to the first period that an entity adopted FAS 160.
6
SOPAC CELLULAR SOLUTIONS INC.
(A Development Stage Company)
Notes to Financial Statements
February 28, 2010
--------------------------------------------------------------------------------
NOTE 3. RECENT ACCOUNTING PRONOUNCEMENTS (CONTINUED)
* Accounting Standards Update 2010-01, Equity (Topic 505): Accounting for
Distributions to Shareholders with Components of Stock and Cash (A
Consensus of the FASB Emerging Issues Task Force). (January 2010) Effective
for interim and annual periods ending on or after December 15, 2009, and
would be applied on a retrospective basis.
* Accounting Standards Update 2009-17, Consolidations (Topic 810):
Improvements to Financial Reporting by Enterprises Involved with Variable
Interest Entities. This Accounting Standards Update amends the FASB
Accounting Standards Codification for Statement 167. (December 2009) (See
FAS 167 effective date below)
* Accounting Standards Update 2009-16, Transfers and Servicing (Topic 860):
Accounting for Transfers of Financial Assets. (December 2009) This
Accounting Standards Update amends the FASB Accounting Standards
Codification for Statement 166. (See FAS 166 effective date below)
* Accounting Standards Update 2009-15, Accounting for Own-Share Lending
Arrangements in Contemplation of Convertible Debt Issuance or Other
Financing. (October 2009) This Accounting Standards Update amends the FASB
Accounting Standard Codification for EITF 09-1. (See EITF 09-1 effective
date below)
* Accounting Standards Update 2009-14, Software (Topic 985): Certain Revenue
Arrangements That Include Software Elements. (October 2009) Effective
prospectively for revenue arrangements entered into or materially modified
in fiscal years beginning on or after June 15, 2010. Early adoption is
permitted.
* Accounting Standards Update 2009-13, Revenue Recognition (Topic 605):
Multiple-Deliverable Revenue Arrangements. (October 2009) Effective
prospectively for revenue arrangements entered into or materially modified
in fiscal years beginning on or after June 15, 2010. Early adoption is
permitted.
* Accounting Standards Update 2009-12, Fair Value Measurements and
Disclosures (Topic 820): Investments in Certain Entities That Calculate Net
Asset Value per Share (or Its Equivalent). (September 2009) It is effective
for interim and annual periods ending after December 15, 2009. Early
application is permitted in financial statements for earlier interim and
annual periods that have not been issued.
* EITF No. 09-1, (ASC Topic 470) "Accounting for Own-Share Lending
Arrangements in Contemplation of Convertible Debt Issuance" ("EITF 09-1").
(July 2009). Effective for fiscal years that beginning on or after December
15, 2009 and requires retrospective application for all arrangements
outstanding as of the beginning of fiscal years beginning on or after
December 15, 2009. Effective for share-lending arrangements entered into on
or after the beginning of the first reporting period that begins on or
after June 15, 2009.
7
SOPAC CELLULAR SOLUTIONS INC.
(A Development Stage Company)
Notes to Financial Statements
February 28, 2010
--------------------------------------------------------------------------------
NOTE 3. RECENT ACCOUNTING PRONOUNCEMENTS (CONTINUED)
* SFAS No. 168 (ASC Topic 105), "The FASB Accounting Standards Codification
and the Hierarchy of Generally Accepted Accounting Principles - a
replacement of FASB Statement No. 162" ("SFAS No. 168"). (June 2009)
Effective for financial statements issued for interim and annual periods
ending after September 15, 2009. SFAS No. 168 is effective for the
Company's interim quarterly period beginning July 1, 2009.
* SFAS No. 167 (ASC Topic 810), "Amendments to FASB Interpretation No. 46(R)
("SFAS 167"). (June 2009) Effective as of the beginning of the first fiscal
year that begins after November 15, 2009. SFAS 167 will be effective for
the Company beginning in 2010.
* SFAS No. 166, (ASC Topic 860) "Accounting for Transfers of Financial
Assets--an amendment of FASB Statement No. 140" ("SFAS 166"). (June 2009)
Effective for financial asset transfers occurring after the beginning of an
entity's first fiscal year that begins after November 15, 2009.
* SFAS No. 164, (ASC Topic 810) "Not-for-Profit Entities: Mergers and
Acquisitions - including an amendment of FASB Statement No. 142" ("SFAS
164"). (April 2009) Effective for mergers occurring on or after the
beginning of an initial reporting period beginning on or after December 15,
2009 and acquisitions occurring on or after the beginning of the first
annual reporting period beginning on or after December 15, 2009.
* Staff Accounting Bulletin (SAB) No. 112. (June 2009)
NOTE 4. RESTATED FINANCIAL STATEMENTS
The Company has restated its financial statements for the six months ended
February 28, 2009, in conjunction with the PCAOB revocation of the registration
of its predecessor auditor. The Company had its financial statements re-audited
by a successor auditor during which it re-evaluated a transaction involving the
timing of an expense. As a result, the Company determined that a transaction
that was not recorded until the first quarter of last year was in fact accruable
to the year ended August 31, 2008. This adjustment resulted in a decrease of
$118 in expenses for the six months ended February 28, 2009 as it relates to the
Statement of Operations and Statement of Cash Flows for the six months ended
February 28, 2009. It was also determined that the rent expense included in the
General and Administrative expense should be broken out into a separate expense
line item entitled General and Adminstrative - Related Party. This adjustment
affects the Statements of Operations for both the three and six month periods
ending February 28, 2009. Other than the presentation disclosure this adjustment
did not affect any other financial statement line item. The following is a
comparison of the summarized financial statements of the Company before and
after the restatement:
8
SOPAC CELLULAR SOLUTIONS INC.
(A Development Stage Company)
Notes to Financial Statements
February 28, 2010
--------------------------------------------------------------------------------
NOTE 4. RESTATED FINANCIAL STATEMENTS (CONTINUED)
Three Months Ended Six Months Ended
to February 28, 2009 to February 28, 2009
---------------------------------- --------------------------------
Original Restated Change Original Restated Change
-------- -------- ------ -------- -------- ------
STATEMENT OF OPERATIONS
General and Administrative $ 1,695 $ 1,395 $ (300) $ 2,856 $ 2,138 $ (718)
General and Administrative - Related Party -- 300 300 -- 600 600
------- ------- ------- ------- ------- -------
Total General & Administrative Expenses 8,856 8,738 (118)
------- ------- -------
Net Income (Loss) $(8,856) $(8,738) $ 118
======= ======= =======
STATEMENT OF CASHFLOWS
Net income (loss) $(8,856) $(8,738) $ 118
Accounts Payable 0 (118) (118)
NOTE 5. SUBSEQUENT EVENTS
The Company has evaluated subsequent events from the balance sheet date through
April 19, 2010 and determined there are no items to disclose.
9
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.
FORWARD LOOKING STATEMENTS
Some of the statements contained in this Form 10-Q that are not historical facts
are "forward-looking statements" which can be identified by the use of
terminology such as "estimates," "projects," "plans," "believes," "expects,"
"anticipates," "intends," or the negative or other variations, or by discussions
of strategy that involve risks and uncertainties. We urge you to be cautious of
the forward-looking statements, that such statements, which are contained in
this Form 10-Q, reflect our current beliefs with respect to future events and
involve known and unknown risks, uncertainties and other factors affecting our
operations, market growth, services, products and licenses. No assurances can be
given regarding the achievement of future results, as actual results may differ
materially as a result of the risks we face, and actual events may differ from
the assumptions underlying the statements that have been made regarding
anticipated events.
All written forward-looking statements made in connection with this Form 10-Q
that are attributable to us, or persons acting on our behalf, are expressly
qualified in their entirety by these cautionary statements. Given the
uncertainties that surround such statements, you are cautioned not to place
undue reliance on such forward-looking statements.
RESULTS OF OPERATIONS
We are still in our development stage and have generated no revenues to date.
We incurred operating expenses of $3,265 for the three month period ended
February 28, 2010. These expenses consisted of general operating expenses
incurred in connection with the day to day operation of our business and the
preparation and filing of our periodic reports.
Our net loss for the three months ended February 28, 2010 and 2009 was $3,265
and $3,195, respectively, with no revenues for either period. Our net loss from
inception through February 28, 2010 was $45,823.
Cash provided by financing activities from inception through the period ended
May 31, 2009 was $40,000 resulting from the sale of common stock to our
director, Mr. Ezra E. Ezra, who purchased 1,000,000 shares of our Common Stock
at $0.005 per share on July 10, 2006 for proceeds of $5,000 and the sale of
700,000 shares at $0.05 pursuant to our SB-2 Registration Statement filed with
the SEC under file number 333-138217, which became effective on November 17,
2006. On April 10, 2007 the offering was completed for proceeds of $35,000.
Our auditors have expressed their doubt about our ability to continue as a going
concern unless we are able to generate profitable operations.
10
LIQUIDITY AND CAPITAL RESOURCES
Our cash balance at February 28, 2010 was $177, comprising our total assets, and
there were $6,000 in outstanding liabilities. Our director has verbally agreed
to loan the company funds to continue operations in a limited scenario, but he
has no legal obligation to do so. We are a development stage company and have
generated no revenue since inception to February 28, 2010.
PLAN OF OPERATION
The company has not been successful in establishing partnerships with suppliers
such as Sprint/Nextel, AT&T and Verizon Wireless. Due to the economic conditions
over the past year, the Company has been unable to attain any level of success
despite the continued efforts of our director. We are now considering available
options to maximize shareholder value.
Our management has been analyzing various alternatives available to our company
to ensure our survival and to preserve our shareholder's investment in our
common shares. This analysis has included sourcing additional forms of financing
to continue our business as is and also looking for other opportunities
including business combinations. At this stage in our operations, we believe
either course is acceptable, as our operations have not been profitable and our
future prospects for our business are not good without further financing.
In implementing a structure for a particular business combination or
opportunity, we may become a party to a merger, consolidation, reorganization,
joint venture, or licensing agreement with another corporation or entity. We may
also acquire stock or assets of an existing business. At this stage, we can
provide no assurance that we will be able to raise funding to continue our
business as is or locate compatible business opportunities. We also cannot
estimate what additional financing we will require to complete a combination
with another business opportunity or whether if we are able to complete the
combination whether operations will be profitable.
Historically, we have been able to raise a limited amount of capital through
private placements of our equity stock, but we are uncertain about our continued
ability to raise funds privately. Further, we believe that our company may have
more difficulties raising capital for our existing operations than for a new
business opportunity. We have not entered into any formal written agreements for
a business combination or opportunity. If any such agreement is reached, we
intend to disclose such an agreement by filing a current report on Form 8-K with
the Securities and Exchange Commission.
If we are unable to secure adequate capital to continue our business or
alternatively, complete a combination or acquisition, our shareholders will lose
some or all of their investment and our business will likely fail.
11
OFF-BALANCE SHEET ARRANGEMENTS
We do not have any 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 that is material to investors.
ITEM 4. CONTROLS AND PROCEDURES.
EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES
Management maintains "disclosure controls and procedures," as such term is
defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the
"Exchange Act"), that are designed to ensure that information required to be
disclosed in our Exchange Act reports is recorded, processed, summarized and
reported within the time periods specified in the Securities and Exchange
Commission rules and forms, and that such information is accumulated and
communicated to management, including our Chief Executive Officer and Chief
Financial Officer, as appropriate, to allow timely decisions regarding required
disclosure.
In connection with the preparation of this quarterly report on Form 10-Q, an
evaluation was carried out by management, with the participation of the Chief
Executive Officer and the Chief Financial Officer, of the effectiveness of our
disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e)
under the Exchange Act) as of February 28, 2010.
Based on that evaluation, management concluded, as of the end of the period
covered by this report, that our disclosure controls and procedures were
effective in recording, processing, summarizing, and reporting information
required to be disclosed, within the time periods specified in the Securities
and Exchange Commission's rules and forms.
CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING
As of the end of the period covered by this report, there have been no changes
in SoPac Cellular Solutions' internal controls over financial reporting during
the quarter ended February 28, 2010, that materially affected, or are reasonably
likely to materially affect, our internal control over financial reporting
subsequent to the date of management's last evaluation.
12
PART II. OTHER INFORMATION
ITEM 6. EXHIBITS.
The following exhibits are included with this quarterly filing. Those marked
with an asterisk and required to be filed hereunder, are incorporated by
reference and can be found in their entirety in our original Form SB-2
Registration Statement, filed under SEC File Number 333-138217, at the SEC
website at www.sec.gov:
Exhibit No. Description
----------- -----------
3.1 Articles of Incorporation*
3.2 Bylaws*
31.1 Sec. 302 Certification of Principal Executive Officer
31.2 Sec. 302 Certification of Principal Financial Officer
32.1 Sec. 906 Certification of Principal Executive Officer
32.2 Sec. 906 Certification of Principal Financial Officer
SIGNATURES
In accordance with the requirements of the Securities Exchange Act, the
registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized, on April 19, 2010.
Sopac Cellular Solutions, Inc.
/s/ Ezra E. Ezra
---------------------------------------------------------
By: Ezra E. Ezra
(Principal Executive Officer, Principal Financial Officer,
Principal Accounting Officer & Sole Director)
13