UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 10-Q/A

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

               For the quarterly period ended September 30, 2008

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

                        Commission File Number: 000-20259

                              SEAMLESS CORPORATION
                              --------------------
        (Exact name of small business issuer as specified in its charter)

           Nevada                                               33-0845463
           ------                                               ----------
(State or other jurisdiction of                               (IRS Employer
incorporation or organization)                             Identification No.)

               800 N. Rainbow Blvd., Ste. 208, Las Vegas, NV 89109
               ---------------------------------------------------
                    (Address of principal executive offices)

                                 (702) 448-1861
                                 --------------
                           (Issuer's telephone number)

                                       N/A
                                       ---
              (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 [ ]

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.

Large accelerated filer [ ]                      Accelerated filer         [ ]
Non-accelerated filer   [ ]                      Smaller reporting company [X]
(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

As of October 14, 2008, the number of shares of common stock issued and
outstanding was 1,316,821,829

Transitional Small Business Disclosure Format (check one):  Yes [ ] No [X]




EXPLANATORY NOTE


The Form 10-Q for the quarterly period ended September 30, 2008 is being amended
to make changes in to delineate between continuing operations and the
discontinued operations that ceased July 2008 which consisted of providing Wi-Fi
to the hospitality providers. The Financial statements, notes and Management
Discuss and Analysis were changed to reflect that change


                                 INDEX

                                                                           Page
                                                                          Number
                                                                          ------

                         PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements (Unaudited)

         Balance Sheet - September 30, 2008 and June 30, 2008 (audited)      2

         Statements of Operations -
         For the three months ended September 30, 2008 and 2007              3

         Statements of Cash Flow -
         For the three months ended September 30, 2008 and 2007              4

         Notes to Financial Statements                                       6



Item 2.  Management's Discussion and Analysis of Financial
           Condition and Results of Operations                              12

Item 3.  Controls and Procedures                                            16

                           PART II - OTHER INFORMATION

Item 1.  Legal Proceedings
Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds        17
Item 3.  Defaults Upon Senior Securities                                    17
Item 4.  Submission of Matters to a Vote of Security Holders                17
Item 5.  Other Information                                                  17
Item 6.  Exhibits                                                           17

                                   SIGNATURES                               18


                                       1





     
                                          PART I - FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS

                                               SEAMLESS CORPORATION
                                            f/k/a/ SEAMLESS WI-FI, INC.
                                            CONSOLIDATED BALANCE SHEETS


                                                      ASSETS

                                                                          September 30, 2008       June 30, 2008
                                                                             (unaudited)             (audited)
                                                                           ----------------       ----------------
Current assets
     Cash                                                                  $         22,291       $             --
     Inventory                                                                      150,000                150,000
     Prepaid license fees                                                           326,664                490,000
     Other current assets                                                             4,500                  6,800
     Current assets of discontinued operations                                    2,982,852              2,996,512
                                                                           ----------------       ----------------
     Total current assets                                                         3,486,307              3,643,312

Property and equipment (net of accumulated depreciation of $43,632 and
    $76,169 at September 30, 2008 and June 30, 2008, respectively)                2,378,299              2,227,036
Security deposit                                                                     21,561                 21,561
                                                                           ----------------       ----------------
     TOTAL ASSETS                                                          $      5,886,167       $      5,891,909
                                                                           ================       ================

                                       LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities
     Bank overdraft                                                                      --                  2,930
     Accounts payable and accrued expenses                                        1,300,448              1,394,707
     Payable to officer                                                             226,028                174,874
     Other current liabilities                                                          600                 55,456
     Current liabilities of discontinued operations                                 361,054                361,054
                                                                           ----------------       ----------------

     Total current liabilities                                                    1,888,130              1,989,021
                                                                           ----------------       ----------------

Commitments and contingencies (See Note 9)

Stockholders' equity
Preferred A stock, par value $0.001, 4,000,000 shares and 10,000,000
    shares authorized at September 30, 2008 and June 30, 2008,
    623,812 shares and 692,312 shares issued and outstanding at
    September 30, 2008 and June 30, 2008                                                623                    692
Preferred B stock, par value $0.001, 1,000,000 and 10,000,000 shares
    authorized at September 30, 2008 and June 30, 2008
    0 shares issued and outstanding                                                      --                     --
Preferred C stock, par value $0.001, 5,000,000 shares authorized at
    September 30, 2008 and June 30, 2008, 2,600,000 shares and
    2,700,000 shares issued and outstanding at September 30, 2008 and
    June 30, 2008                                                                     2,600                  2,700
Common stock, par value $0.001, 10,990,000,000 shares and 11,000,000
    shares authorized at September 30, 2008 and June 30, 2008,
    1,022,890,963 shares and 227,890,963 shares issued and outstanding
    at September 30, 2008 and June 30, 2008                                       1,022,891                227,891
Additional paid-in capital                                                       25,155,304             25,793,219
Stock subscription receivable                                                      (638,606)            (1,340,750)
Accumulated deficit                                                             (21,444,775)           (20,680,864)
                                                                           ----------------       ----------------
     Total stockholders' equity                                                   4,098,037              4,002,888

Less: Treasury stock at cost                                                       (100,000)              (100,000)
                                                                           ----------------       ----------------
    Stockholders' equity                                                          3,998,037              3,902,888
                                                                           ----------------       ----------------
     TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                            $      5,886,167       $      5,891,909
                                                                           ================       ================


                    The accompanying notes are an integral part of these financial statements.

                                                        2




                                  SEAMLESS CORPORATION
                              f/k/a/ SEAMLESS WI-FI, INC.
                         CONSOLIDATED STATEMENTS OF OPERATIONS
                        FOR THE THREE MONTHS ENDED SEPTEMBER 30,
                                      (unaudited)


                                                            2008               2007
                                                       -------------      -------------

Revenues                                               $         498      $          --
Cost of revenues                                               5,449              4,816
                                                       -------------      -------------
Gross Income (Loss)                                           (4,951)            (4,816)
                                                       -------------      -------------

Expenses:
  Selling, general and admin.                                254,922             79,779
  Consulting                                                  10,000             23,427
  Interest                                                        21              2,295
  Legal                                                           --             31,334
  Officer Payroll                                             75,000             21,064
  Depreciation and amortization                               12,073              2,665
                                                       -------------      -------------
          Total Expenses                                     352,016            160,564
                                                       -------------      -------------

(Loss) from continuing operations
 before interest and other items                            (356,967)          (165,380)

Other income
    Cancellation of indebtedness                              12,119             12,119
                                                       -------------      -------------
Income (Loss) from continuing operations
 before income taxes                                        (344,848)          (153,261)

Income taxes (benefit) (note 8)                                   --                 --
                                                       -------------      -------------
Income (loss) from continuing operations                    (344,848)          (153,261)

Income (loss) from discontinued operations                   (13,660)           593,557
(Benefit from) provisions for income taxes                        --                 --
                                                       -------------      -------------
Total discontinued operations                                (13,660)           593,557
                                                       -------------      -------------

Net Income (Loss)                                      $    (358,508)     $     440,296
                                                       -------------      -------------
Preferred C stock dividends-deemed                          (405,400)                --
                                                       -------------      -------------
Net income (loss) available to common stockholders     $    (763,908)     $     440,296
                                                       =============      =============

Basic and Diluted income (loss) per common shares
  Income (loss) from continuing operations,
  after preferred dividends                            $       (0.00)     $       (0.03)
  Income (Loss) from discontinued operations                   (0.00)              0.10
                                                       ==============     ==============
Net income (loss) per share available to
 common stockholders                                   $       (0.00)     $        0.07

Weighted average basic and diluted common shares         582,151,833          5,933,387
                                                       =============      =============


       The accompanying notes are an integral part of these financial statements.

                                           3




                                  SEAMLESS CORPORATION
                               f/k/a/ SEAMLESS WI-FI INC.
                         CONSOLIDATED STATEMENTS OF CASH FLOWS
                        FOR THE THREE MONTHS ENDED SEPTEMBER 30,
                                      (unaudited)


                                                            2008               2007
                                                       -------------      -------------
Cash flows provided by (used in) operating activities
   Net income (loss) from continuing operations       $    (344,848)     $     (153,261)
   Adjustments to reconcile net loss to
      used in  operating activities:
       Depreciation and amortization                          12,073              7,970
       Cancellation of indebtedness                          (12,119)           (10,619)
       Issuance of common stock for services                  10,000                 --
       Interest expense                                           --              6,864
       Changes in operating assets and liabilities
             Other current assets                              2,300                 --
             Security deposits                                    --             (6,430)
             Accounts payable                                (63,641)            (1,255)
             Payroll taxes payable                                --            (15,000)
             Other current liabilities                       (54,858)            20,268
             Payable to officer                               51,154             23,739
             Restricted cash - Escrow                             --             75,000
    Discontinued operations                                       --           (309,290)
                                                       -------------      -------------
   Net cash used by operating activities                    (399,939)          (362,014)
                                                       -------------      -------------

Cash flows used in investing activities:
    Technology                                                    --           (145,619)
    Investments                                                   --             (2,750)
    Discontinued operations                                       --           (174,331)
                                                       -------------      -------------
Net cash used in investing activities                             --           (322,700)
                                                       -------------      -------------

Cash flows from financing activities
    Proceeds from sale of common stock                        28,416            670,000
    Proceeds from sale of preferred A stock                  100,000                 --
    Proceeds from sale of preferred C stock                  296,744
    Bank overdraft                                            (2,930)                --
                                                       -------------      -------------
Net cash provided by financing activities                    422,230            670,000
                                                       -------------      -------------

   Increase (decrease) in cash                                22,291            (14,714)
   Cash at beginning of period                                    --             15,181
                                                       -------------      -------------
   Cash at end of period                               $      22,291      $         467
                                                       =============      =============


       The accompanying notes are an integral part of these financial statements.

                                           4




                                       SEAMLESS CORPORATION
                                    f/k/a/ SEAMLESS WI-FI, INC.
                              SUPPLEMENTAL DISCLOSURES OF CASH FLOWS
                             FOR THE THREE MONTHS ENDED SEPTEMBER 30,
                                            (unaudited)


                                                                        2008               2007
                                                                    ------------      ------------
Cash paid for:
    Interest                                                        $         21      $         --
   Taxes                                                            $         --      $         --

Noncash investing, and financing activities
   Technology recorded from amortization of prepaid license fee     $    163,336
   Deemed dividends recorded for Preferred C stock                  $    405,400      $         --
   Common stock issued for services                                 $         --      $     64,592
   Preferred A stock issued for conversion of preferred C stock     $     50,000      $         --
     Common stock and preferred A stock issued for conversion
     of preferred C stock                                           $     50,000      $         --
   Common stock issued for conversion of preferred A stock          $  1,206,500      $  1,108,496


            The accompanying notes are an integral part of these financial statements.

                                                5





                              SEAMLESS CORPORATION
                            F/K/A SEAMLESS WI-FI INC.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                   (UNAUDITED)


NOTE 1:  ORGANIZATION AND OPERATIONS

Prior to December 31, 1997, Seamless Corporation ("The Company") formerly known
as Seamless Wi-Fi, Inc. "the Company" was in the food product manufacturing
business and formerly known as International Food and Beverage, Inc. In November
1998, new stockholders bought majority control from the previous Chief Executive
Officer through a private transaction. Immediately thereafter, the former CEO
resigned and the new stockholders assumed the executive management positions. In
December 1998, after new management was in place, a decision was made to change
the Company's principal line of business from manufacturing to high technology.
The Company changed its name from International Food & Beverage, Inc. to
Internet Business's International, Inc., and reincorporated the Company on
December 8, 1998 in the state of Nevada. During April of 1999, the Company
announced the opening of its first e-commerce site and engaged in the
development, operation and marketing of a number of commercial web sites. The
Company's subsidiaries consisted of: Lending on Line (providing real estate
loans and equipment leasing), Internet Service Provider (providing national
Internet access dial-up service, wireless high speed Internet, and Internet web
design and hosting), E. Commerce (providing Auction sites), and Direct Marketing
(providing direct marketing of long distance phone service, computers with
Internet access, and Internet web design hosting). The Company ceased operations
during the fiscal year ended June 30, 2003. During the fiscal year ended June
30, 2004, the Company changed its name to Alpha Wireless Broadband, Inc., and
started a wireless operation through its wholly owned subsidiary Skyy-Fi, Inc a
Nevada Corporation. Skyy-Fi began providing access to the Internet, by
installing equipment in locations such as hotels and coffee shops for use by
their patrons for a fee or free basis. As of June 30, 2008, Skyy-Fi closed the
internet service and tech support for these locations.

In January 2005, the Company acquired the assets of Seamless P2P, LLC and
contributed these assets to its 80% owned subsidiary Seamless Peer to Peer,
Inc., which is a developer and provider of a patent pending software program
Phenom Encryption Software that encrypts Wi-Fi transmissions based upon RSA's
government certified 256 bit AES encryption coupled with RSA's Public Key
Infrastructure flexible telecom data and voice transport solutions.

In May 2005, the Company changed its name from Alpha Wireless Broadband, Inc. to
Seamless Wi-Fi, Inc, which was approved by the Board of Directors and its
subsidiary from Skyy-Fi, Inc. to Seamless Skyy-Fi, Inc.

In December 2005, the Company started a hosting company Seamless Internet
offering Seamless clients a high-security hosting facility.

In July 2008, the Company changed the name of its subsidiary, Seamless Skyy-Fi,
Inc. to Seamless Tek Labs, Inc. The Company's subsidiary, Seamless Peer 2 Peer
Inc. became a subsidiary of Seamless Tek Labs, Inc. Both Tek Labs and Peer 2
Peer will concentrate on software development.


                                       6




In July 2008, the Company started a marketing company, Seamless Sales, LLC for
all of the products the Company and its subsidiaries produce.

In July 2008, the Company changed its name from Seamless Wi-Fi, Inc. to Seamless
Corporation which was approved by the Board of Directors. The Company will
concentrate on production of the S-Gen a Pocket Personal Computer, the SNBK-1 a
Mini Note Book, and MP3-4 players.


In July 2008 Seamless discontinued its operations of providing Wi-Fi to
hospitality providers. The income from those operations were from fees paid by
the hotels and business and the cost associated from those operations included
customer support and providing Internet Bandwidth. Therefore the Assets,
Liabilities, Income and Expenses associated with those operations are delineated
on the financials statements. The Company amended 10Q to reclassify those
discontinued operations


NOTE 2:  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION

The financial statements include the accounts of the Company and its wholly
owned subsidiaries and majority-owned subsidiary. They have been prepared in
conformity with (i) accounting principles generally accepted in the United
States of America; and (ii) the rules and regulations of the United States
Securities and Exchange Commission. All significant intercompany accounts and
transactions between the Company and its subsidiaries have been eliminated in
consolidation.

UNAUDITED FINANCIAL STATEMENTS

The accompanying unaudited consolidated financial statements of Seamless
Corporation. and its Subsidiaries (the Company) have been prepared in accordance
with accounting principles generally accepted in the United States of America
for interim financial information, pursuant to the rules and regulations of the
Securities and Exchange Commission. Pursuant to such rules and regulations,
certain financial information and footnote disclosures normally included in the
consolidated financial statements have been condensed or omitted. The results
for the periods indicated are unaudited, but reflect all adjustments (consisting
only of normally recurring adjustments) which management considers necessary for
a fair presentation of operating results.

The operating results for the three-month period ended September 30, 2008 are
not necessarily indicative of the results that may be expected for the year
ended June 30, 2009. These unaudited consolidated financial statements should be
read in conjunction with the consolidated financial statements and footnotes
thereto included in the Company's Annual Report on Form 10-KSB for the year
ended June 30, 2008.

RECLASSIFICATIONS

Certain reclassifications have been made in the 2008 financial statements to
conform to the 2007 presentation. These reclassifications did not have any
effect on net income (loss) or shareholders' equity.

USE OF ESTIMATES

The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosures of
contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting period.
Significant estimates include allowances for doubtful accounts and notes and
loans receivable. Actual results could differ from those estimates.


                                       7




RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS


On July 1, 2008, we adopted Financial Accounting Standards Board ("FASB")
Statement No. 157, Fair Value Measurements ("SFAS No. 157") for all financial
assets and liabilities and nonfinancial assets and liabilities that are
recognized or disclosed at fair value in the financial statements on a recurring
basis (at least annually). SFAS No. 157 defines fair value, establishes a
framework for measuring fair value in generally accepted accounting principles,
and expands disclosures about fair value measurements, This statement does not
require any new fair value measurements, but provides guidelines on how to
measure fair value by providing a fair value hierarchy used to classify the
source of the information.

Statement of Financial Accounting Standard ("SFAS") No. 159, The Fair Value
Option for Financial Assets and Financial Liabilities- Including an amendment of
FASB Statement No. 115, Became effective for us on July 1, 2008. SFAS No. 159
gives us the irrevocable option to elect fair value for the initial and
subsequent measurement for certain financial assets and liabilities on a
contract-by-contract basis with the difference between the carrying value before
election of the fair value option and the fair value recorded upon election as
an adjustment to beginning retained earnings. We chose not to elect the fair
value option.


NOTE 3: OPERATIONS AND LIQUIDITY


The accompanying financial statements have been prepared in conformity with
generally accepted accounting principles, which contemplate continuation of the
company as a going concern. The Company has experienced significant losses in
recent years. At September 30, 2008 the Company had an accumulated deficit of
$21,444,775.

The Company is actively pursing additional equity financing through discussions
with investment bankers and private investors. There can be no assurance the
Company will be successful in its efforts to secure additional equity financing.
The Company's ability to continue as a going concern is contingent upon its
ability to secure financing and attain profitable operations. The financial
statements do not include any adjustment 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.


NOTE 4: INVENTORY

Inventory consists of parts and materials held by a manufacturer in China.

NOTE 5: PROPERTY AND ECQUIPMENT, AT COST

Property and equipment consists of the following:

                                             September 30, 2008  June 30, 2008


            Machinery and
            Equipment                              $53,390          $98,001

            Technology                           2,240,040        2,076,704
            Tooling                                128,500          128,500
                                                ----------        ---------
                                                 2,421,930        2,303,205
            Less: Accumulated
            Depreciation                           43,632            76,169
                                               ----------         ---------
                                                2,378,298         2,227,036

                                       8



Estimated useful life for machinery and equipment is 5 years. The production for
tooling and technology is not completed and the estimated useful life is not
determined yet.

Depreciation expense for the years ended September 30, 2008 and 2007 was $12,073
and $7,970 respectively.

No amortization has been taken on tooling and technology as the production of
inventory has not commenced as of September 30, 2008


$44,611 of fixed assets was written off as idle equipment during the quarter
ended September 30, 2008.

NOTE 6:  RELATED PARTY TRANSACTIONS

The Company had the following loans and advances to related parties:


     

September 30, 2008
------------------
                                                                 Allowance
                                             Loan/Advance     for uncollectible       Balance
                                                Balance        loans/advances           Net
                                            --------------     --------------      --------------

Carbon Jungle, Inc.             (A)                243,332            243,332                   0
DLR Funding                     (B)                900,153                 --             900,153
1st Global Financial Service    (C, D)           1,442,847                 --           1,442,847
                                            --------------     --------------      --------------

                                 Total      $    2,586,332     $      243,332      $    2,343,000
                                            ==============     ==============      ==============



The net balance at September 30, 2008 is $2,343,000 and it matures in the
quarter ending March 31, 2009.


The Company has recorded interest income on the above for the quarter ended
September 30, 2008 and 2007 in the amount of $86,340 and $79,427. The above
interest at annual rate is 12% for the quarter ended September 30, 2008.

During the quarter ended September 30, 2008, the Company wrote off $100,000
against DLR Funding's loan as uncollectible.


The accrued interest for the loans is $639,852 at September 30, 2009. The total
of the loans and the accrued interest is $2,982,852 at September 30, 2008 and
they are classified as current assets of discontinued operations. At June 30,
2008 the accrued interest is $553,512 and the total of the loans is $2,443,000.
The total of the loans and the accrued interest is $2,998,512 at June 30, 2008
and they are classified as current assets of discontinued operations.

   A.    The President of the Company was a Director of this company; the
         Secretary of the Company was an officer of this company.
   B.    The President of the Company was a stockholder and director of this
         company. The Secretary of the Company was an officer and stockholder of
         this company.
   C.    The President of the Company was a stockholder and director of this
         company. The Secretary of the Company was an officer and stockholder of
         this company. A director of 1st Global was paid $10,000 per month by
         the Company, which was recorded as a loan receivable by the Company.
   D.    The President of the Company was an officer of this company.

                                       9



NOTE 7:  STOCKHOLDER EQUITY

During the quarter ended September 30, 2008, the following securities were
issued.

77,500 shares of Series A Preferred Stock were converted to 775,000,000 shares
of common stock.

50,000 shares of Series C Preferred Stock were converted into 10,000,000 shares
of common stock and 4000 shares of Series A Preferred Stock.

50,000 shares of Series C Preferred Stock were converted into 5,000 shares of
Series A Preferred Stock.

MAKR's stock subscription receivable was $800,000 at June 30, 2008 and $296,744
was received in the quarter ended September 30, 2008. At September 30, 2008 the
remaining $97,856 was receivable and $405,400 was recorded as deemed dividend
during the quarter ended September 30, 2008.

During the quarter ended September 30, 2008, Antigua LLC paid $100,000 for the
pending lending agreement for which 500,000 shares of Series A Preferred Stock
were issued in the year ended June 30, 2008.


NOTE 8:  INCOME TAXES

No provision for income taxes has been recorded in the accompanying financial
statements as a result of the Company's net operating losses. The Company has
unused tax loss carry forwards of approximately $20,000,000 to offset future
taxable income. Such carry forwards expire in the years beginning 2021.
The deferred tax asset recorded by the Company as a result of these tax
loss carry forwards is approximately $7,000,000 for both years ended
June 30, 2008 and 2007. The Company has reduced the deferred tax asset
resulting from its tax loss carry forwards by a valuation allowance of
an equal amount as the realization of the deferred tax asset is uncertain.
There is no net change in the deferred tax asset and valuation allowance from
July 1, 2008 to September 30, 2008.


NOTE 9:  COMMITMENTS AND CONTINGENCIES

Lease


The Company entered into lease agreements for an office space which expires
on August 31, 2010 and a server co-location facility which expires on
November 2, 2010. The Company rents additional office space in Nevada,
on a month to month basis. Rent expense under these leases for the quarters
ended September 30, 2008 and 2007 were $43,351 and $13,375, respectively.
The annual minimum future lease payments required under the Company's operating
leases are as follows.

                         September 30, 2009      $168,840
                         September 30, 2010      $164,645
                         September 30, 2011      $  9,875
                                                 ---------
                         Total                   $343,360
                                                 =========


                                       10



Legal Proceedings

The Company is a party to the following legal proceedings:

Globalist v. Internet Business's International, Inc. et al
----------------------------------------------------------

In July 2003, Globalist sued the Company and was awarded a judgment plus
interest in the amount of approximately $301,000. The current adjusted amount of
$361,054 reflects the current liability of discontinued operations in the
accompanying financial statements.


Employment Contract

The Company has an employment contract with their Chief Executive Officer,
Albert Reda that calls for a base salary of $300,000 for the year ended June 30,
2008 and thereafter, a base salary of $25,000 a month from July 2007 until its
expiration date in June 2012. In the event that the company becomes profitable
according to generally accepted accounting principles, the employee's monthly
salary shall be increased to $30,000 for the remainder of the employment term.
In addition, the contract includes a bonus that will be determined by the
company's Board of Directors.


NOTE 10:  SEGMENT INFORMATION

The Company is currently a development stage enterprise. The Company had three
segments and was providing "Wireless Internet" access at business locations and
a developer and provider of patent pending software, but in July 2008 the
Company closed the internet service and tech support. Currently the Company
operates in one reportable segment. The Company will concentrate on production
of the S-Gen a Pocket Personal Computer, the SNBK-1 a Mini Note Book, and MP3-4
players. The Company did not start commercial production in the first quarter of
this fiscal year yet.

NOTE 11:  SUBSEQUENT EVENTS

The Company had a settlement agreement with Kelly's Inc. in the quarter ending
December 31, 2008. The Company purchased service of designing and manufacturing
SXGEN products from Kelly's. Due to the delay of the payment by Seamless,
Kelly's decided to terminate this service agreement. In the settlement the
Company agreed to pay Kelly's US one hundred fifty thousand dollars. In addition
the Company waived all right and claims to the inventory worth $150,000 and
Tooling worth $128,500.



                                       11



ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
         OF OPERATIONS

The following discussion and analysis should be read in conjunction with our
financial statements, including the notes thereto, appearing elsewhere in this
Report.

FORWARD-LOOKING STATEMENTS

The following information contains certain forward-looking statements of our
management. Forward-looking statements are statements that estimate the
happening of future events and are not based on historical fact. Forward-looking
statements may be identified by the use of forward-looking terminology, such as
"may," "could," "expect," "estimate," "anticipate," "plan," "predict,"
"probable," "possible," "should," "continue," or similar terms, variations of
those terms or the negative of those terms. The forward-looking statements
specified in the following information have been compiled by our management on
the basis of assumptions made by management and considered by management to be
reasonable. Our future operating results, however, are impossible to predict and
no representation, guaranty, or warranty is to be inferred from those
forward-looking statements.

OVERVIEW

SEAMLESS CORPORATION is the parent company operating through its subsidiary
companies Seamless TEK LABS Incorporated, Seamless TEK WARE Incorporated and
Seamless Sales LLC that develop and sell cutting edge technologies: Seamless TEK
LABS, Inc., develops secure networking, data communication and transfer
solutions, with a focus on Internet Based Communication and Network Security.
Seamless new S-SIB(TM) product enables you to seamlessly, securely, and simply
surf the Internet at any secured or unsecured Wi-Fi Hot Spot in the world.
Seamless Phenom software assures secure wireless connectivity with its Phenom
Virtual Internet Extranet software and Secure Private Network (SPN) technology
and its integration into unique and secure P2P services and its implementation
into other Seamless offerings.

Seamless TEK WARE, Inc.: has developed and is bringing to market the S-Gen(TM)
Mobile Computing and Communications Device, the newest contender in the rapidly
expanding Ultra Mobile Personal Computer (UMPC) class of minicomputers. The
S-Gen takes connectivity to the next level with integrated Cellular, Wi-Fi and
Bluetooth connectivity. Seamless has also developed a 10" Mini-Notebook computer
possessing a 120 GB Hard Drive and 1GB of ram, high portability combined with
true desk top functionality makes the SNBK1 a powerful tool for the mobile
workforce.

Seamless Sales, LLC: will be establishing distributors, wholesalers, store
fronts, channel partners and etailors to sell Seamless products to businesses
and consumers.


In July 2008 Seamless discontinued its operations of providing Wi-Fi to
hospitality providers. The income from those operations were from fees paid by
the hotels and business and the cost associated from those operations included
customer support and providing Internet Bandwidth. Therefore the Assets,
Liabilities, Income and Expenses associated with those operations are delineated
on the financials statements. The Company amended 10Q to reclassify those
discontinued operation.


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RESULTS OF OPERATIONS

The following table sets forth, for the periods indicated, our selected
financial information:

                                       Three Months Ended    Three Months Ended
                                       September 30, 2008    September 30, 2007
                                          (Unaudited)           (Unaudited)
                                       ------------------    ------------------

Revenues                               $              498    $                -
Cost of Revenues                                    5,449                 4,816
                                       ------------------    ------------------
(Gross Loss)                                       (4,951)               (4,816)

Expenses                                          352,016               160,564
Loss from continuing Operations
Before interest and other items                  (356,967)             (165,380)
Other Income                                       12,119                12,119
Loss from continuing operations
before income taxes                    $         (344,848)   $         (153,261)
Income taxes (note 8)                                 --                    --
Loss for continuing operations                   (344,848)             (153,261)
Income (loss) for discontinued
Operations                             $          (13,660)              593,557
Net Income (Loss)                      $         (358,508)   $          440,298

Preferred C stock dividends-deemed     $         (405,400)                   --
                                               -----------             --------
Net Income (Net Loss)                  $         (763,908)   $          440,296
                                             =============        =============

THREE MONTHS ENDED SEPTEMBER 30, 2008 (UNAUDITED) COMPARED TO THREE MONTHS ENDED
SEPTEMBER 30, 2007 (UNAUDITED)

REVENUES


Revenues for the three months ended September 30, 2008 is not compared to
revenue from discontinued operations of providing Wi-Fi at hotels and
hospitality locations.


COST OF REVENUES

The cost of revenues for the three months ended September 30, 2008 was $5,449
compared to $4,816 for the three months ended September 30, 2007, a 1ncrease of
13%. The 1ncrease in cost of revenue was the result increase of band width cost.

OPERATING EXPENSES


Operating expenses increased by approximately 220% from $352,016 for the three
months ended September 30, 2008 compared to $160,564 for the three months ended
September 30, 2007. This increase in operating expenses was a result of increase
marketing for the new products and software programs that occurred during the
corresponding period.


                                       13



OTHER INCOME

Other income for the three months ended September 30, 2008 of $12,119 remained
consistent for the same period in 2007. Other income consists primarily of debt
forgiveness from prior operations due to the fact that certain debts were not
paid within the prescribed time as required by law and we now have to report
that debt as income and interest due the Company.

INCOME TAX

No provision for income taxes has been recorded in the accompanying financial
statements as a result of our net operating losses. We have unused tax loss
carry forwards of approximately $21,500,000 to offset future taxable income.
Such carry forwards begin to expire in the year 2023.

NET INCOME/LOSS FROM CONTINUING OPERATIONS

The Company has experienced an increase in the net loss of $(344,848) from
continuing operations for the three months ended September 30, 2008 as compared
to a net loss of $(153,261) for the three months ended September 30, 2007.
The increased net loss is primarily from increase selling and admin expenses.


The net loss from discontinued operations of $(13,660) for the three months
ended September 30, 2008 and the net income from discontinued operation of
$593,557 will not be compared because they are not indicative of continuing
operations.


The net loss of $(763,908) as compared to the net income of $440,296 for
September 30, 2008 and 2007 respective where affected by the discontinued
operations.

The increase in the net loss had a negligible impact on the weighted average
shares because of the corresponding increase in the number of the weighed
average shares issued and outstanding.

LIQUIDITY AND CAPITAL RESOURCES

Cash and cash equivalents from continuing operations of $22,261 for the three
months ended is an increase over $ 0 cash for September 30, 2008 and 2007
respectively.

Net cash used by continuing operations was $(399,939) and $(42,724) for
September 30, 2008 and 2007, respectively an increase and for the discontinued
operations of $ 0 as compared to $(309,290) for the periods ended of
September 30, 2008 and 2007, respectively.


As a result of the Company's in net operation losses, our working capital
deficiency has increased. We have funded our losses through an equity line of
credit secured by preferred stock. Repayments of certain loans occurred by the
lender taking possession of the collateral. We anticipate these losses to
continue through 2008.

We have a working capital deficiency of $(1,885,839) as of September 30, 2008
compared to a working capital deficiency of $(1,989,021) as of September 30,
2007. The decreased deficiency of the working capital and as compared to the
deficiency Of the working capital for the previous year is expected to continue
as product development costs continue to increase and income increases by the
sales of our products.

As shown in the accompanying financial statements, we have incurred an
accumulated deficit of $(21,444,775) and a working capital deficiency of
approximately $(1,885,839) as of September 30, 2008. Our ability to continue as
a going concern is dependent on obtaining additional capital and financing and
operating at a profitable level. We intend to seek additional capital either
through debt or equity offerings and to increase sales volume and operating
margins to achieve profitability.


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We will consider both the public and private sale of securities and/or debt
instruments for expansion of our operations if such expansion would benefit our
overall growth and income objectives. Should sales growth not materialize, we
may look to these public and private sources of financing. There can be no
assurance, however, that we can obtain sufficient capital on acceptable terms,
if at all. Under such conditions, failure to obtain such capital likely would at
a minimum negatively impact our ability to timely meet our business objectives.

CRITICAL ACCOUNTING ESTIMATES

The preparation of our financial statements in conformity with accounting
principles generally accepted in the United States requires our management to
make certain estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at
the date of the financial statements and the reported amounts of revenues and
expenses during the reporting period. As such, in accordance with the use of
accounting principles generally accepted in the United States, our actual
realized results may differ from management's initial estimates as reported. A
summary of our significant accounting policies appears in the notes to the
financial statements which are an integral component of this Report.

USE OF ESTIMATES

The preparation of our consolidated financial statements are in conformity with
United States generally accepted accounting principles which require us to make
estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of
the financial statements and the reported amounts of revenues and expenses
during the period. Actual results could differ from those estimates.

STOCK-BASED COMPENSATION ARRANGEMENTS

We issue shares of common stock to various individuals and entities for certain
management, legal, consulting and marketing services. These issuances are valued
at the fair market value of the service provided and the number of shares issued
as determined, based upon the closing price of our common stock on the date of
each respective transaction. These transactions are reflected as a component of
general and administrative expenses in the accompanying statement of operations.

INFLATION

The moderate rate of inflation over the past few years has had an insignificant
impact on our sales and results of operations during the period.

                                       15



NET OPERATING LOSS CARRY FORWARD

No provision for income taxes has been recorded in the accompanying financial
statements as a result of our net operating losses. We have unused tax loss
carry forwards of  $(21,444,775) to offset future taxable income. Such carry
forwards expire in the years beginning 2023.

The deferred tax asset we recorded as a result of these tax loss carry forwards
is  $(21,444,775) as of September 30, 2008. We have reduced the deferred tax
asset resulting from our tax loss carry forwards by a valuation allowance of an
equal amount as the realization of the deferred tax asset is uncertain. The
net change in the deferred tax asset and valuation allowance which was
$(20,660,864) as of June 30, 2008 to September 30, 2008 of ($21,444,775) is
an increase in the Net Operating Loss Carry Forward of ($763,908).

OFF BALANCE SHEET ARRANGEMENTS

We have not entered into 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, result of operations,
liquidity, capital expenditure, or capital resources which would be considered
material to investors.

ITEM 3.  CONTROLS AND PROCEDURES

Our Chief Executive Officer and Chief Financial Officer (the "Certifying
Officers") are responsible for establishing and maintaining disclosure controls
and procedures for the Company. The Certifying Officers have designed such
disclosure controls and procedures to ensure that material information is made
known to them, particularly during the period in which this report was prepared.
The Certifying Officers have evaluated the effectiveness of the Company's
disclosure controls and procedures within 90 days of the date of this report and
believe that the Company's disclosure controls and procedures are effective
based on the required evaluation. There have been no significant changes in
internal controls or in other factors that could significantly affect internal
controls subsequent to the date of their evaluation, including any corrective
actions with regard to significant deficiencies and material weaknesses.


                                       16



                          PART II - OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS

In July 2003, Globalist sued the Company and was awarded a judgment plus
interest in the amount of approximately $301,000. The current adjusted
amount of $361,054 reflects the current liability of discontinued operations in
the accompanying financial statements.

To the best knowledge of management, there are no other legal proceedings
pending or threatened against us.

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

None.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

None.

ITEM 5.  OTHER INFORMATION

None.


ITEM 6.  EXHIBITS

The following Exhibits are filed herein:

         No.      Title
         ----     -----

         31.1     Certification of Chief Executive Officer Pursuant to the
                  Securities Exchange Act of 1934, Rules 13a-14 and 15d-14, as
                  adopted pursuant to Section 302 of the Sarbanes-Oxley Act of
                  2002
         31.2     Certification of Chief Financial Officer Pursuant to the
                  Securities Exchange Act of 1934, Rules 13a-14 and 15d-14, as
                  adopted pursuant to Section 302 of the Sarbanes-Oxley Act of
                  2002
         32       Certification Pursuant to 18 U.S.C. Section 1350, as Adopted
                  Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002


                                       17



SIGNATURES

         In accordance with the Exchange Act, the registrant caused this report
to be signed on its behalf by the undersigned, duly authorized.


DATED: July 13, 2009                      SEAMLESS CORPORTION



                                          /s/ Albert Reda
                                          -------------------------------------
                                          By:  Albert Reda
                                          Its: Chief Executive Officer and
                                               Chief Financial Officer
                                               (Principal Executive Officer,
                                                Principal Financial Officer and
                                                Principal Accounting Officer)



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