The following discussion of our financial condition and results of operations should be read in conjunction with our financial statements and the related notes, and other financial information included in this Form 10-Q.

Our Management's Discussion and Analysis contains not only statements that are historical facts, but also statements that are forward-looking. Forward-looking statements are, by their very nature, uncertain and risky. These risks and uncertainties include international, national, and local general economic and market conditions; our ability to sustain, manage, or forecast growth; our ability to successfully make and integrate acquisitions; new product development and introduction; existing government regulations and changes in, or the failure to comply with, government regulations; adverse publicity; competition; the loss of significant customers or suppliers; fluctuations and difficulty in forecasting operating results; change in business strategy or development plans; business disruptions; the ability to attract and retain qualified personnel; the ability to protect technology; the risk of foreign currency exchange rate; and other risks that might be detailed from time to time in our filings with the Securities and Exchange Commission.

Although the forward-looking statements in this Report reflect the good faith judgment of our management, such statements can only be based on facts and factors currently known by them. Consequently, and because forward-looking statements are inherently subject to risks and uncertainties, the actual results and outcomes may differ materially from the results and outcomes discussed in the forward-looking statements. You are urged to carefully review and consider the various disclosures made by us in this report as we attempt to advise interested parties of the risks and factors that may affect our business, financial condition, and results of operations and prospects.

Plan of Operation

We have decided to focus our initial marketing efforts in China. Since November 2010, we have been continuing to modify and develop our business plan, refocusing initially on the China market, as follows:

Sourcing Manufacturers

In order to secure a manufacturer for our products, on January 23, 2011, we entered into an agreement with a non-affiliated third party, Dragon Sino Limited, a Hong Kong corporation ("Consultant"), pursuant to which Consultant has agreed to render and perform the following services to us:

? Identify various manufacturers in China capable of producing our Pet Memorial product at a reasonable price; ? Assist us in negotiating a manufacturing contract with the manufacturer chosen;
? Act as a liaison in the initial stages of the relationship between the manufacturer and us and to facilitate the process of manufacturing our product.
? At our sole option, Consultant will serve as our ongoing agent and liaison with the manufacturer so long as us has a relationship with the manufacturer.

Developing a Marketing Program in China

On November 23, 2010, we entered into a Product Marketing Agreement with China Ventures Inc, (CV) a Nevada corporation with offices located at Sichuan, Chengdu 641001 Ren Min Nan Lu 4 duan 27 hao, Shang Ding Guoji 2 dong 1 danyuan 1015 ("CV" or "MiUSA).

Under the agreement CV/MiUSA will provide the following basic services:

? MiUSA will translate Product documentation as necessary and label and assist through China Customs Clearance. MiUSA will rely upon all information supplied by us for the label translation but will assume all liability for the accuracy of the translated label.
? MiUSA will establish the Product in at least one brick-and-mortar retail destination. The MiUSA Project will collect the residual inventory and invoiced amount due for us.
? MiUSA will develop a Pet memorial street Team necessary to promote the USA produced Product through a sample program in locations adjacent to the key outlets and during optimal foot-traffic timing periods.
? MiUSA, through surveys, will deliver the findings to us enabling us to expand, augment, adjust or abandoned the market.

? MiUSA will introduce the Product to qualified distributors and sign a minimum of 5 (five) distributors for the Product distribution. ? MiUSA will register/license the Product in China as a pet memorial product. To acquire a registration/license is a minimum six months and maximum of eighteen months process. CV will not be responsible for the registration delay if us fails to provide the necessary documentation. ? MiUSA will provide a private labeler to package and/or produce the Product domestically. We are under no obligation to accept or use the private labeler.

As of the date of this report, manufacturing and distribution of our products by third parties has not commenced. We have not sold any products as of the date of this report.

Results of Operations

Three Months Ended June 30, 2012 compared to Three Months Ended June 30, 2011

                         Three Months Ended June 30,
                          2012                 2011                Change

Operating revenues   $            -       $            -     $       -        -

Expenses                     72,394               61,731        10,663       17 %

Net loss             $      (72,394 )     $      (61,731 )   $ (10,663 )     17 %

Expenses: Expenses were $72,394 for the three months ended June 30, 2012, an increase of $10,663 or 17%, compared to $61,731 for the three months ended June 30, 2011. The increase is due to an increase in payroll expenses and accounting fees.

Nine months Ended June 30, 2012 compared to Nine months Ended June 30, 2011

Nine Months Ended June 30,

                          2012               2011             Change

Operating revenues   $            -       $        -     $      -       -

Expenses                    207,956          198,635        9,321       5 %

Net loss             $     (207,956 )     $ (198,635 )   $ (9,321 )     5 %

Expenses: Expenses were $207,956 for the Nine months ended June 30, 2012, an increase of $9,321 or 5%, compared to $198,635 for the Nine months ended June 30, 2011. The increase is due to an increase in payroll expenses and accounting fees.

Liquidity and Capital Resources

During the period June 22, 2009 (date of inception) through September 30 2011, we have raised $210,700 through the sale of our common stock, and an affiliate has provided $64,184 through the payment of certain expenses on our behalf. All payments required under the Agreements with the Chinese companies described above to date have been made. Until we generate operating revenue, the parties to these Agreements have agreed to accept a personal guarantee of payment in lieu of cash from Mr. Haraburda, our President and Director. He has pledged a total of 50,000 shares common shares (40,000 shares to China Ventures and 10,000 shares to CV/MiUSA) as collateral for this guarantee. When all the obligations under each guarantee are satisfied, the companies will release 80% of the collateral to the Guarantor but retain the remainder. Further, we intend to secure advances on orders in China which we will use to make payments necessary to manufacture the items to fulfill the order or, alternatively, factor the orders when received in order to generate the necessary funds to manufacture the products. Based upon the foregoing, we do not anticipate we will need any additional capital to implement our revised business plan, commence active marketing efforts, generate sales, manufacture products and generate revenues.

From inception, we have suffered from continuous losses with an accumulated deficit of $895,588 as of June 30, 2012. The continuation as a going concern through June 30, 2013 is dependent upon the continued financial support from our stockholders. Also, we are currently pursuing the additional financing for our operations. However, there is no assurance that we will be successful in securing sufficient funds to sustain the operations.

Going Concern

Our financial statements have been presented on the basis that it is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. We are in the development stage and have not generated any revenues from operations and have incurred accumulated losses of $895,588. As of June 30, 2012, the Company has negative working capital of $666,728. These conditions raise substantial doubt about our ability to continue as a going concern. We have issued stock to raise capital to fund current operations and believe that additional shares can be issued to fund operations until we begin generating revenue. We are in the process of contracting with suppliers to manufacture the product and have begun marking and advertising campaigns. If we are unable to find a manufacturer, then we might have to cease operations unless a viable alternative is found.

Critical Accounting Policies

Cash and Cash Equivalents

For purposes of the statements of cash flows, EnviraTrends considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.

Revenue Recognition

EnviraTrends plans to recognize revenue when persuasive evidence of an arrangement exists, services have been rendered, the sales price is fixed or determinable, and collectability is reasonably assured.

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, results of operations, liquidity, capital expenditures or capital resources and would be considered material to investors.