FindEx.com, Inc. Form 10-QSB/A No. 3 June 30, 2004
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-QSB/A
Amendment
No. 3
(Mark
One)
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[X]
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QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF
1934
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For
the
quarterly period ended June 30, 2004.
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[_]
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TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF
1934
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For
the
transition period from ________ to _________.
Commission
File Number: 0-29963
FINDEX.COM,
INC.
(Exact
name of small business issuer as specified in its charter)
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Nevada
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88-0379462
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(State
or other jurisdiction of
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(I.R.S.
Employer
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incorporation
or organization)
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Identification
No.)
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11204
Davenport Street, Suite 100, Omaha, Nebraska
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68154
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(Address
of principal executive offices)
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(Zip
Code)
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(402)
333-1900
(Issuer’s
telephone number, including area code)
NA.
(Former
name, former address and former fiscal year, if changed since last
report)
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 past 90 days. Yes
[X] No [_]
APPLICABLE
ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE
YEARS
Check
whether the registrant filed all documents and reports required to be filed
by
Section 12, 13 or 15(d) of the Exchange Act after the distribution of securities
under a plan confirmed by a court. Yes
[_] No [_]
APPLICABLE
ONLY TO CORPORATE ISSUERS
State
the
number of shares outstanding of each of the issuer’s classes of common equity,
as of the latest practicable date: 48,619,855 common shares as of January
3, 2006.
Transitional
Small Business Disclosure Format (check one): Yes
[_] No [X]
Explanatory
Note
We
are
filing this Amendment Number 3 to our Quarterly Report on Form 10-QSB for
the
three and six months ended June 30, 2004 to restate Part I, Item III Controls
and Procedures for the quarter then ended to reflect issues identified during
a
regulatory review of our financial statements associated with a certain
registration statement filed with the SEC on November 22, 2004 on Form SB-2
and
which is pending effectiveness as of the date of this filing of Amendment
Number
3 to Form 10-QSB for the quarter ended June 30, 2004.
This
Amendment Number 3 to Form 10-QSB for the quarter ended June 30, 2004
does not
otherwise change or update the disclosures set forth in the Form 10-QSB
as
originally filed and does not otherwise reflect events occurring after
the
filing of the form 10-QSB. For a description of our business and the
risks
related to our business, see our Annual Report on Form 10-KSB/A for the
year
ended December 31, 2004.
PART
I - FINANCIAL INFORMATION
(a) Evaluation
of Disclosure Controls and Procedures.
Our
CEO
and CFO have evaluated the effectiveness of the design and operation
of our
disclosure controls and procedures (as defined in Rule 13a-15(e) under
the
Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of the end
of the fiscal quarter covered by this report on Form 10-QSB. Based
on this
evaluation, our CEO and CFO have concluded that these disclosure controls
and
procedures are effective and designed to ensure that the information
required to
be disclosed in our reports filed or submitted under the Exchange Act
is
recorded, processed, summarized and reported within the requisite time
periods.
(b) Changes
In Internal Control Over Financial Reporting.
During
the fiscal quarter covered by this report, our management made certain
changes
to our internal control over financial reporting in connection with
our
assessment of the adequacy of our reserve for rebates. Previously
when assessing
the adequacy of our reserve for rebates, we did not take into consideration
the
amount and number of outstanding checks, issued checks that were
returned as
undeliverable, or our ability to meet our recorded financial obligation.
We have
changed our internal control procedures to include a review of each
of these
factors in our assessment of the adequacy of the reserve for rebates.
Except
as
described above, there were no other changes in our internal control
over
financial reporting during the fiscal quarter ended June 30, 2004 that
have
materially affected, or would be reasonably likely to materially affect,
our
internal control over financial reporting.
Signatures
In
accordance with the requirements of the Exchange Act, the registrant caused
this
report to be signed on its behalf by the undersigned, thereunto duly
authorized.
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FINDEX.COM,
INC.
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Date: January
3, 2006
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By
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/s/
Steven Malone
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Steven
Malone
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President
and Chief Executive Officer
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Date: January
3, 2006
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By
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/s/
Kirk R. Rowland
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Kirk
R. Rowland, CPA
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Chief
Financial Officer
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