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

The following information should be read in conjunction with (i) the financial statements of Massive Dynamics, Inc., a Nevada corporation and development stage company, and the notes thereto appearing elsewhere in this Form 10-Q together with (ii) the more detailed business information and the March 31, 2012 audited financial statements and related notes included in the Company's Amended Form 10 as filed with the Securities and Exchange Commission on May 27, 2011.
Statements in this section and elsewhere in this Form 10-Q that are not statements of historical or current fact constitute "forward-looking" statements

OVERVIEW

Going Concern

We were formed in Nevada on March 15, 2011. To date the Company has limited operations and revenues and consequently has incurred losses from operations.
Our independent public accounting firm has issued an opinion for us which includes a statement raising substantial doubt as to our ability to continue as a going concern.

We were a "shell company" until we entered into Services Agreement with Horizon Tower, LLC on July 11, 2011. Accordingly, comparisons between the current period and any other period are not meaningful.

PLAN OF OPERATION

Since inception we have focused the majority of our resources on corporate development initiative designed to provide a stable foundation for long-term growth. Upon the conclusion of our corporate development agenda we have turned our focus to locating the latest cutting edge products and technologies that are poised for commercialization. Our strategic investments in these products and technologies will allow us the opportunity to stake early ground in emerging high-tech markets.

Liquidity and Capital Resources

As of December 31, 2012 we had $28,721 cash on hand and had a $35 overdraft for the year ending March 31, 2012. Total current liabilities have increased from $20,580 at March 31, 2012 to $266,570 as of December 31, 2012, mostly due to our borrowings under our credit line. We are dependent upon our recently established $500,000 line of credit to finance our continuing operations. Our operating expenses were $107,314 and $14,391 for the nine months ended December 31, 2012 and 2011, respectively, with the increase primarily due an expense related to the issuance of shares for services rendered by our transfer agent as well as expenses related to the launch of our cellular accessories operations.
We had $5,000 in revenue for the three and nine months ending December 31, 2011. For the period from inception to December 31, 2012 we have incurred total expenses of $137,894 and have accrued a net loss from operations of $132,894.