UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 10-Q

 

(Mark One)

 

[X] Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
   
  For the quarterly period ended December 31, 2015
   
[  ] Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
   
  For the transition period from _________ to _________

 

COMMISSION FILE NUMBER 333-163439

 

WALL STREET MEDIA CO, INC.

(Exact name of registrant as specified in its charter)

 

Nevada   26-4170100

(State or other jurisdiction of

incorporation or organization)

 

(IRS employer

identification number)

 

2001 Palm Beach Lakes Blvd – Suite 502-E

West Palm Beach, FL

  (888) 361-5657   33409
(Address of Principal Executive Offices)  

(Registrant’s telephone number, including area code)

  (Zip Code)

 

Copies to:

Laura Anthony, Esq.

Legal & Compliance, LLC

330 Clematis Street, Suite 217

West Palm Beach, FL 33401

(561)514-0936

 

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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 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 during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [  ] No [X]

 

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 [  ] 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 [  ] No [X]

 

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

 

Class   Outstanding at February 5, 2016
Common stock, $0.001 par value   26,922,007

 

 

 

 
 

 

TABLE OF CONTENTS

 

  Page
   
PART I - FINANCIAL INFORMATION 1
   
Item 1. Financial Statements 1
   
Condensed Balance Sheets 1
   
Condensed Statements of Operations 2
   
Condensed Statements of Cash Flows 3
   
Notes to condensed financial statements 4
   
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 6
   
Item 3. Quantitative and Qualitative Disclosure About Market Risk 7
   
Item 4. Controls and Procedures 7
   
PART II - OTHER INFORMATION 8
   
Item 1. Legal Proceedings 8
   
Item 1A. Risk Factors 8
   
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 8
   
Item 3. Defaults upon Senior Securities 8
   
Item 4. Mine Safety Disclosure 8
   
Item 5. Other Information 8
   
Item 6. Exhibits 8
   
SIGNATURES 9

 

 
 

 

PART I - FINANCIAL INFORMATION

 

Item 1. Financial Statements

 

WALL STREET MEDIA CO, INC.

Condensed Balance Sheets

 

    December 31, 2015     September 30, 2015  
     (Unaudited)        
ASSETS                
Current Assets                
Cash   $ 1,506     $ 857  
Total current assets     1,506       857  
                 
Total Assets   $ 1,506     $ 857  
                 
LIABILITIES AND STOCKHOLDERS’ DEFICIT                
                 
Current Liabilities                
Notes payable – Related Parties   $ 63,800     $ 63,900  
Accounts payable and accrued expenses     15,742       2,495  
Total current liabilities     79,542       66,395  
                 
Commitments and Contingencies                
                 
Stockholders’ Deficit                
Preferred stock, $0.001 par value; 5,000,000 authorized; none issued or outstanding     -       -  
Common stock, $0.001 par value; 195,000,000 shares authorized; 26,922,007 issued and outstanding     26,922       26,922  
Additional paid-in capital     1,298,056       1,298,056  
Accumulated deficit     (1,403,014 )     (1,390,516 )
Total stockholders’ deficit     (78,036 )     (65,538 )
                 
Total Liabilities and Stockholders’ Deficit   $ 1,506     $ 857  

 

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

 

1
 

 

WALL STREET MEDIA CO, INC.

Condensed Statements of Operations

(Unaudited)

 

    For the three     For the three  
    months ended     months ended  
    December 31, 2015     December 31, 2014  
             
Revenues:                
Website development services and consulting services (Includes related party revenue of $20,200 and $0, respectively)   $ 20,200     $ 7,580  
Total Revenues     20,200       7,580  
                 
Operating Expenses:                
Internet & hosting services     619       643  
Programming & development     546       1,719  
Domain names     19       305  
Office and administrative     3,504       2,533  
Professional fees     25,601       8,095  
Salaries     2,000       -  
Total Operating Expenses     32,289       13,295  
                 
Loss From Operations     (12,089 )     (5,715 )
                 
Other Income/Expense                
Interest Income     191       -  
Interest expense     (600 )     (70 )
Total Other Income (Expense)     (409 )     (70 )
                 
Net loss     (12,498 )     (5,785 )
Net loss per share - basic and diluted   $ (0.00 )   $ (0.00 )
Weighted average number of common shares - Basic and Diluted     26,922,007       26,872,007  

 

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

 

2
 

 

WALL STREET MEDIA CO, INC.

Condensed Statements of Cash Flows

(Unaudited)

 

    For the three     For the three  
    months ended     months ended  
    December 31, 2015     December 31, 2014  
Cash flows from Operating Activities:                
Net loss   $ (12,498 )   $ (5,785 )
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:                
                 
Changes in operating assets and liabilities:                
(Decrease) increase in accounts payable and accrued expenses     13,147       (7,452 )
Net cash provided by (used in) operating activities     649       (13,237 )
                 
Cash flows from financing activities:                
Proceeds from issuance of note payable     -       20,000  
Net cash provided by financing activities     -       20,000  
                 
Increase in cash during the period     649       6,763  
                 
Cash, beginning of the period     857       1,332  
                 
Cash, end of the period   $ 1,506     $ 8,095  
                 
SUPPLEMENTAL CASH FLOW INFORMATION:                
                 
Cash paid for interest   $ -     $ -  
Cash paid for income taxes   $ -     $ -  
                 
Schedule of non-cash financing activities:                
Settlement of deferred compensation with issuance of common stock   $ -     $ 112,800  

 

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

 

3
 

 

Wall Street Media Co, Inc.

Notes to condensed financial statements

December 31, 2015

(Unaudited)

 

Note 1 - Nature of Operations and Summary of Significant Accounting Policies

 

Nature of Operations

 

Wall Street Media Co, Inc. (“Wall Street Media”, “Company” “we” “us” “our”) was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc., and again in November 2012 to Bright Mountain Holdings, Inc. and in August 2013 to Wall Street Media Co, Inc. The Company maintains the web domain of Mycatalogsonline.com, but does no business under that name.

 

Basis of Presentation

 

The interim unaudited condensed financial statements included herein have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). In the opinion of the Company’s management, all adjustments (consisting of normal recurring adjustments and reclassifications and non-recurring adjustments) necessary to present fairly the results of operations and cash flows for the three months ended December 31, 2015, and the financial position as of December 31, 2015, have been made. The results of operations for such interim periods are not necessarily indicative of the operating results to be expected for the full year.

 

Certain information and disclosures normally included in the notes to the annual consolidated financial statements have been condensed or omitted from these interim condensed financial statements. Accordingly, these interim condensed consolidated financial statements should be read in conjunction with the Audited Consolidated Financial Statements and Notes thereto included in our Report on Form 10-K as filed with the Securities and Exchange Commission on December 23, 2015. The December 31, 2015 balance sheet is derived from those consolidated financial statements.

 

Use of Estimates

 

The financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the valuation of equity based transactions and related services, and the valuation allowance on deferred tax assets.

 

Cash and Cash Equivalents

 

The Company considers financial instruments with original maturities of three months or less to be cash equivalents.

 

Revenue Recognition

 

In accordance with ASC 605-10, revenue is recognized when persuasive evidence of an arrangement exists, products are delivered to and accepted by the customer, economic risk of loss has passed to the customer, the price is fixed or determinable, collection is reasonably assured, and any future obligations of the Company are insignificant. These criteria are generally met during the period when the development or consulting services are provided or completed.

 

4
 

 

Income Taxes

 

The Company accounts for income taxes pursuant to the provisions of ASC 740-10 “Accounting for Income Taxes,” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.

 

Upon inception, the Company adopted the provisions of ASC 740-10, Accounting for Uncertain Income Tax Positions . In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of December 31, 2015, tax years 2015, 2014, 2013 and 2012 remain open for IRS audit. The Company has received no notice of audit from the Internal Revenue Service for any of the open tax years.

 

Basic and Diluted Net Loss per Common Share

 

Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities outstanding as of December 31, 2015.

 

Recent Accounting Pronouncements

 

The Company does not believe these are any new accounting pronouncements that have been issued that might have a material impact on its financial statements.

 

Note 2 - Going Concern

 

As reflected in the accompanying unaudited financial statements for the three months ended December 31, 2015 and 2014, the Company reported net losses of $12,498 and $5,785, respectively. In addition, the Company has a working capital deficit of $78,036 at December 31, 2015. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to implement its business plan and continue as a going concern. Management plans to continue to pursue contracts to develop websites in efforts to generate additional revenue. In addition, the Company is actively seeking investor funding. The Company has elected to study the possibility of a merger partnership with a private entity to further the possibilities of success and the protection of the shareholders’ interests in the Company.

 

Note 3 - Related Party Transactions

 

$20,200, or 100%, of the Company’s revenue during the quarter ended December 31, 2015 was derived from related parties.

 

In November 2014, January 2015, April 2015 and August 2015 the Company received $20,000, $20,000, $10,000 and $10,000 respectively, from the issuance of notes payable that accrue interest at an annual rate of 4%, and are payable on demand. The balance of the notes totaled $60,000 as of December 31, 2015.

 

During the year ended September 30, 2015, a stockholder and former officer advanced $3,800 to the Company for working capital purposes. The advance is non-interest bearing, due on demand and remains outstanding as of December 31, 2015.

 

Note 4 - Commitments and Contingencies

 

From time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. As of December 31, 2015, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on our results of operations.

 

Note 5 - Concentrations

 

During the first quarter of the 2016 fiscal year, 100% of the Company’s revenue was from related parties.

 

Note 6 - Subsequent Events

 

On January 15, 2016, the Company received an additional $20,000 from a related party, increasing the total liability on the note referenced in Note 3 to $80,000. The liability accrues interest at 4% annually and is payable on demand.

 

5
 

 

 

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

 

FORWARD-LOOKING STATEMENTS

 

There are statements in this quarterly report on Form 10-Q that are not historical facts. These “forward-looking statements” can be identified by use of terminology such as “believe”, “hope”, “may”, “anticipate”, “should”, “intend”, “plan”, “will”, “expect”, “estimate”, “project”, “positioned”, “strategy”, and similar expressions. Although management believes that the assumptions underlying the forward-looking statements included in this Quarterly Report are reasonable, they do not guarantee our future performance, and are subject to certain risks, uncertainties and assumptions that are difficult to predict; therefore, actual results and outcomes may differ materially from what is expressed or forecasted in any such forward-looking statements.

 

OVERVIEW

 

Wall Street Media Co, Inc. (“Wall Street Media”, “Company” “we” “us” “our”) was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc., and again in November 2012 to Bright Mountain Holdings, Inc. and in August 2013 to Wall Street Media Co, Inc. The Company maintains the web domain of Mycatalogsonline.com, but does no business under that name.

 

The Company formerly owned 100% of the outstanding common stock of Catalog Enterprises, Inc. which was formed in March 2009, for the purpose of acquiring and maintaining domain names for future. Catalogs Enterprises was formally dissolved with the Secretary of the State of Florida in 2013 and all stock shares were cancelled.

 

CRITICAL ACCOUNTING ESTIMATES

 

In response to the SEC’s financial reporting release, FR-60, Cautionary Advice Regarding Disclosure About Critical Accounting Policies, the Company has selected its more subjective accounting estimation processes for purposes of explaining the methodology used in calculating the estimate, in addition to the inherent uncertainties pertaining to the estimate and the possible effects on the Company’s financial condition. These accounting estimates are discussed below. These estimates involve certain assumptions that if incorrect could create a material adverse impact on the Company’s results of operations and financial condition.

 

Revenue Recognition

 

Revenue is recognized when persuasive evidence of an arrangement exists, products are delivered to and accepted by the customer, economic risk of loss has passed to the customer, the price is fixed or determinable, collection is reasonably assured, and any future obligations of the Company are insignificant.

 

Revenue is derived from the primary stream of consulting services:

 

  · Consulting Services : The Company provides consisting services to various businesses. Services provided are Management Advisory Services. Currently, these services are provided to a related party.

 

RESULTS OF OPERATIONS

 

FOR THE THREE MONTHS ENDED DECEMBER 31, 2015 COMPARED TO THE THREE MONTHS ENDED DECEMBER 31, 2014

 

Revenue: The Company’s revenues increased approximately 267% from $7,580 during the three months ended December 31, 2014 as compared to $20,200 for the three months ended December 31, 2015 due to an increase in consulting service fees.

 

Operating Expenses: The Company’s operating expenses increased approximately 243% from $13,295 during the three months ended December 31, 2014 to $32,289 for the three months ended December 31, 2015 primarily due to additional professional fees related to the transfer of shares to new shareholders and expenses related to the resignation of our former CEO and the engagement of our new interim CEO.

 

6
 

 

Net loss from operations : The Company’s net loss from operations increased approximately 216% from $5,785 during the three months ended December 31, 2014 to net loss of $12,498 for the three months ended December 31, 2015. The primary reasons for this were additional professional fees related to the transfer of shares to new shareholders and expenses related to the resignation of our former CEO and the engagement of our new interim CEO.

 

LIQUIDITY AND CAPITAL RESOURCES

 

Net cash provided in operating activities was $649 for the three months ended December 31, 2015 as compared to $13,237 of net cash used in operating activities for the three months ended December 31, 2014. The increase was primarily due to the increase in revenues and decrease in programming and development fees and salary expense for the period.

 

As of January 11, 2016, the Company had approximately $6,516 in cash. The Company plans to fund ongoing operations by continuing to pursue contracts to provide consulting services in efforts to generate additional revenue. In addition, the Company is actively seeking investor funding.

 

GOING CONCERN

 

As reflected in the accompanying financial statements for the quarters ended December 31, 2015 and 2014, the Company reported net losses of $12,498 and $5,785, respectively, and provided (used) cash for operating activities of $649 and $(13,237) in 2015 and 2014, respectively. In addition, the Company has a working capital deficit of $78,036 at December 31, 2015. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The unaudited condensed consolidated financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to implement its business plan and continue as a going concern. Management plans to continue to pursue contracts to develop websites in efforts to generate additional revenue. In addition, the Company is actively seeking investor funding. The company has elected to study the possibility of a merger partnership with a private entity to further the possibilities of success and the protection of the shareholders’ interests in the company.

 

RELATED PERSON TRANSACTIONS

 

For information on related party transactions and their financial impact, see Note 3 to the unaudited condensed consolidated financial statements.

 

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

 

For information on recently issued accounting pronouncements, see Note 1 to the unaudited condensed consolidated financial statements if applicable.

 

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 3. Quantitative and Qualitative Disclosure About Market Risk.

 

Not applicable to smaller reporting companies.

 

Item 4. Controls and Procedures.

 

Evaluation of Disclosure Controls and Procedures

 

Our management conducted an evaluation, with the participation of our Chief Executive Officer, who is our principal executive officer and our principal 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 the end of the period covered by this quarterly report on Form 10-Q. Based upon that evaluation, our Chief Executive Officer concluded that our disclosure controls and procedures were not effective as of December 31, 2015.

 

Changes in Internal Control Over Financial Reporting

 

During our most recent fiscal quarter, there has not been any change in our internal control over financial reporting as such term is defined in Exchange Act Rule 13a-15(f) that has materially affected, or is reasonably likely to affect, our internal control over financial reporting.

 

7
 

 

PART II - OTHER INFORMATION

 

Item 1. Legal Proceedings.

 

None

 

Item 1A. Risk Factors.

 

Not applicable to smaller reporting companies.

 

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

 

None

 

Item 3. Defaults upon Senior Securities.

 

None

 

Item 4. Mine Safety Disclosure

 

Not Applicable

 

Item 5. Other Information.

 

None.

 

Item 6. Exhibits

 

(a) Exhibits

 

EXHIBIT NO.   DESCRIPTION
     
31.1   Section 302 Certification of Chief Executive Officer
     
32.1   Section 906 Certification
     
101.INS   XBRL Instance Document
     
101.SCH   XBRL Taxonomy Extension Schema Document
     
101.CAL   XBRL Taxonomy Extension Calculation Linkbase Document
     
101.DEF   XBRL Taxonomy Extension Definition Linkbase Document
     
101.LAB   XBRL Taxonomy Extension Label Linkbase Document
     
101.PRE   XBRL Taxonomy Extension Presentation Linkbase Document

 

8
 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

  Wall Street Media Co, Inc.
     
Date: February 8, 2016 By: /s/ Jeffrey A. Lubchansky
    Jeffrey A. Lubchansky
    Chief Executive Officer and President
    (principal executive officer and principal financial officer)

 

9
 

 

 

EXHIBIT 31.1

 

CERTIFICATION

 

I, Jeffrey A. Lubchansky, certify that:

 

1. I have reviewed this quarterly report on Form 10-Q for the quarter ended December 31, 2015 of Wall Street Media Co, Inc.;

 

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

 

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

 

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

Date: February 8, 2016 By: /s/ Jeffrey A. Lubchansky
    Jeffrey A. Lubchansky
    Chief Executive Officer and President
    (principal executive officer and principal financial officer)

 

 
     

 

 

EXHIBIT 32.1

 

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

In connection with the Quarterly Report of Wall Street Media Co, Inc. (the “Company”) on Form 10-Q for the quarterly period ended December 31, 2015 (the “Report”) I, Jeffrey A. Lubchansky, Chief Executive Officer of the Company, certify, pursuant to 18 USC Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:

 

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
   
(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

Date: February 8, 2016 By: /s/ Jeffrey A. Lubchansky
    Jeffrey A. Lubchansky
    Chief Executive Officer and President
    (principal executive officer and principal financial officer)

 

This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.