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GOA SWEET TOURS. S-1 Filing

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					                             As filed with the Securities and Exchange Commission on September 17, 2009
                                                                                                                                            (Registration No. 333-________)

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


                                                                             FORM S-1
                        REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

                                                    GOA SWEET TOURS LTD .
                                                              (Exact name of registrant as specified in its charter)




                         Delaware                                                       7990                                                98-0632932
                  (State or Other Jurisdiction of                            (Primary Standard Industrial                                    (I.R.S. Employer
                 Incorporation or Organization)                              Classification Code Number)                                    Identification No.)


                                                                          Chuntan Vernekar
                                                                    President/Treasurer/Secretary
                                                                     H. no. 889, Ascona, Patem,
                                                                    Benaulim, Goa, India 403716

                                       Telephone: (011) 91989-055-77-27 Facsimile: (011) 91832-27-89-49
                                (Address, including zip code, and telephone number, including area code, of registrant‟s principal executive offices)


                                                                           Vcorp Services, LLC
                                                                           1811 Silverside Road
                                                                     Wilmington, Delaware 19810
                                                                        Telephone: 775-884-0490
                                     (Name, address , including zip code, and telephone number, including area code, of agent for service)

                                                                             Copies to:
                                                                      David E. Danovitch, Esq.
                                                                      Kristin J. Angelino, Esq.
                                                                        Gersten Savage LLP
                                                                  600 Lexington Avenue - 9th Floor
                                                                    New York, New York 10022
                                                                      Telephone: 212-752-9700
                                                                        Fax: (212) 980-5192


Approximate date of commencement of proposed sale to the public : As soon as practicable after the effective date of this registration
statement.
If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
Securities Act of 1933, check the following box. [X]
If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box
and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. [__]
If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the
Securities Act registration statement number of the earlier effective registration statement for the same offering. [__]
If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the
Securities Act registration statement number of the earlier effective registration statement for the same offering. [__]
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                              [ ]

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


                                                 CALCULATION OF REGISTRATION FEE

               Title of Each Class                            Proposed Maximum           Proposed Maximum             Amount of
                 of Securities to        Amount to Be           Offering Price           Aggregate Offering           Registration
                 Be Registered            Registered              per Share (1)                 Price                    Fee (2)
                 Common Stock             3,000,000                  $0.01                    $30,000                    $1.67
                      Total               3,000,000                  $0.01                    $30,000                    $1.67
(1)
      This price was arbitrarily determined by us.
(2)
      Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457 under the Securities Act.

The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the
registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in
accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the
commission, acting pursuant to Section 8(a), may determine.
The information in this prospectus is not complete and may be changed. The selling shareholder may not sell these securities until the
registration statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell these securities and
it is not soliciting an offer to buy these securities in any state where the offer or sale is not permitted.
                                          SUBJECT TO COMPLETION, dated September 17, 2009

PRELIMINARY PROSPECTUS

                                                                GOA SWEET TOURS LTD.



                                                               3,000,000 SHARES
                                                                       OF
                                                               COMMON STOCK



This prospectus relates to the offering by Goa Sweet Tours Ltd. (“Goa Tours,” “we,” “our,” the “Company” or the “Registrant”) of a total of
3,000,000 shares (the “Shares”) of our common stock on a "self-underwritten" basis at a fixed price of $.01 per share. The offering will
commence promptly after the date of this prospectus and close no later than 180 days from the date of this prospectus. There is no minimum
number of Shares required to be purchased. We intend to open a standard bank checking account to be used for the deposit of funds received
from the sale of shares in this offering. This offering is on a best efforts, all-or-none basis, meaning if all shares are not sold and the total
offering amount is not deposited by the expiration date of the offering, all monies will be returned to investors, without interest or deduction,
however there is no assurance we will be able to do so . See "Use of Proceeds" and "Plan of Distribution."

Prior to this offering there has been no public market for our common stock and we have not applied for listing or quotation on any public
market. After the effective date of the registration statement, we intend to seek a listing of our common stock on the Over-The-Counter
Bulletin Board (“OTCBB”), which is maintained by the Financial Industry Regulatory Authority, Inc. (“FINRA”).

The expenses of the offering are estimated at $16,000 and will be paid by us.

THE PURCHASE OF THE SECURITIES OFFERED THROUGH THIS PROSPECTUS INVOLVES A HIGH DEGREE OF RISK.
SEE “RISK FACTORS” BEGINNING ON PAGE 3 BEFORE INVESTING IN THE SHARES.

Neither the Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or passed
upon the adequacy or accuracy of this prospectus. Any representation to the contrary is a criminal offense.

You should rely only on the information contained in this prospectus and the information we have referred you to. We have not authorized any
person to provide you with any information about this offering, Goa Sweet Tours Ltd., or the Shares offered hereby that is different from the
information included in this prospectus. If anyone provides you with different information, you should not rely on it.
                                            The date of this prospectus is _______________, 2009 .
                                                         TABLE OF CONTENTS

The following table of contents has been designed to help you find information contained in this prospectus. We encourage you to read the
entire prospectus.

                                                                                                              Page

  SUMMARY                                                                                                            1
  RISK FACTORS                                                                                                       3
  CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS                                                          9
  TAX CONSIDERATIONS                                                                                              10
  USE OF PROCEEDS                                                                                                 10
  DETERMINATION OF THE OFFERING PRICE                                                                             10
  MARKET FOR OUR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS                                                    10
  DIVIDEND POLICY                                                                                                 11
  DILUTION                                                                                                        12
  SELLING STOCKHOLDERS                                                                                            13
  PLAN OF DISTRIBUTION                                                                                            13
  DESCRIPTION OF SECURITIES TO BE REGISTERED                                                                      15
  SHARES ELIGIBLE FOR FUTURE RESALE                                                                               16
  EXPERTS                                                                                                         16
  LEGAL REPRESENTATION                                                                                            16
  DESCRIPTION OF OUR BUSINESS                                                                                     17
  LEGAL MATTERS                                                                                                   22
  MANAGEMENT                                                                                                      22
  EXECUTIVE COMPENSATION                                                                                          23
  COMPENSATION OF DIRECTORS                                                                                       24
  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS                                                                  24
  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT                                                  25
  DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION                                                            25
  MANAGEMENT‟S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
  OF OPERATION                                                                                                    26
  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
  FINANCIAL DISCLOSURE                                                                                            30
  WHERE YOU CAN GET MORE INFORMATION                                                                              30
  FINANCIAL STATEMENTS                                                                                           F-1




                                                                      i
                                                                   SUMMARY


This summary highlights some information from this prospectus. It may not contain all of the information that is important to you. You should
read the entire prospectus carefully, including the more detailed information regarding our company, the risks of purchasing our common stock
discussed under “Risk Factors,” and our financial statements and their accompanying notes.
In this prospectus, “Goa Tours”, “the Company,” “we,” “us,” and “our,” refer to Goa Sweet Tours Ltd., unless the context otherwise
requires. Unless otherwise indicated, the term “fiscal year” refers to our fiscal year ending July 31. Unless otherwise indicated, the term
“common stock” refers to shares of the Company’s common stock, par value $0.001 per share.
The Company
Goa Sweet Tours Ltd. was incorporated in the State of Delaware on September 2, 2008. We were formed to provide personalized concierge
tour packages to tourists who visit the State of Goa, India. We initially plan to market our packages to tourists already in the State of Goa
through the relationships with travel agents and resort operators that our President, Mr. Chuntan Vernekar, has developed through his years of
experience in the tour business. We will also develop a website for advertising our services.
We are a development stage company. We are a company without revenues or operations, we have minimal assets and have incurred losses
since inception. Our limited start-up operations have consisted of the formation of our business plan and identification of our target market. We
plan to develop a website that will be the virtual business card and portfolio for the Company. It will showcase the variety of services that we
will offer. Our business plan anticipates that our sales will begin in October 2010, the start of the tourist season. Currently our President
devotes approximately 5 hours a week to the Company. We will require the funds from this offering in order to fully implement our business
plan as discussed in the "Plan of Operation" section of this prospectus. We have been issued a "substantial doubt" going concern opinion from
our auditors and our only asset is our cash balance of $9,741 consisting of $25,000 generated from the issuance of shares to our director, less
costs incurred to date.
Our administrative offices are currently located at the premises of our President, Chuntan Vernekar, who provides such space to us on a
rent-free basis at H. no. 889, Ascona, Patem, Benaulim, Goa, India. We plan to use these offices until we require larger space.

Summary Financial Information

The following tables set forth a summary of the Company‟s financial information as provided in its year-end financial statements. You should
read this information together with our audited financial statements and the notes thereto appearing elsewhere in this prospectus and the
information under “Management‟s Discussion and Analysis of Financial Condition and Results of Operations.”

                                            July 31, 2009
Revenue                                    $                   -
Operating Expenses                         $              19,525
Net Loss for the Period                    $            (19,525)
Cash                                       $               9,741
Total Assets                               $               9,741
Total Liabilities                          $               4,266
Total Stockholder‟s Equity                 $             5,475


The Offering

Securities Being Offered              Up to 3,000,000 shares of common stock.


                                                                        1
Offering Price                    $0.01 per share
Offering Period                   The shares are being offered for a period not to exceed 180 days. In the event
                                  we do not sell all of the shares before the expiration date of the offering, all
                                  funds raised will be promptly returned to the investors, without interest or
                                  deduction.
Number of Common Stock Issued 5,000,000 shares of our common stock are issued and outstanding as of the
  and Outstanding Before Offering date of this prospectus.
Number of Common Stock to be
  Issued and Outstanding After
                                  8,000,000 shares
  Offering
Net Proceeds to Our Company       $30,000
Use of Proceeds                   We intend to use the proceeds to develop our business operations.
Risk Factors                      The securities offered hereby involve a high degree of risk and should not be
                                  purchased by investors who cannot afford the loss of their entire investment.
                                  See “Risk Factors” beginning on page 3.
Dividend Policy                   We have not declared or paid any dividends on our common stock since our
                                  inception, and we do not anticipate paying any such dividends for the
                                  foreseeable future.

Our sole officer, director, control person and/or his affiliates do not intend to purchase any shares in this offering.




                                                                          2
                                                                 RISK FACTORS

An investment in our common stock involves a high degree of risk. You should carefully consider the risks described below and the other
information in this prospectus before investing in our common stock. If any of the following risks occur, our business, operating results and
financial condition could be seriously harmed. The trading price of our common stock could decline due to any of these risks, and you may lose
part or all of your investment.


Risks Related to Our Business

1.
         We need to continue as a going concern if our business is to succeed .

Our independent auditors state in their audit report, dated August 26, 2009, and included with this prospectus, that since we have no business
operations to date and must secure additional financing to commence our plan of operations, these matters raise substantial doubt about our
ability to continue as a going concern. To date, we have completed only part of our business plan and we cannot assure you that we will be
able to generate enough revenue to achieve profitability. At this time, we cannot predict with assurance the potential success of our business.

2.
           We have never sold any tour packages and may never be able to do so profitably. Our failure to sell our packages profitably will
drain available cash and eventually force us to cease operations.

We formed Goa Tours on September 2, 2008 and there is no meaningful historical data for an investor to evaluate. The revenue and income
potential of our business and the market for online sales of our tour packages has not been proven. We will encounter risks and difficulties
commonly faced by early-stage companies in new and rapidly evolving markets. We intend to make significant investments in our
infrastructure, website and affiliates. As a result, we will have a net loss from operations and may not be able to reach or sustain profitability in
the future. If we fail to become profitable, we will be forced to cease operations.
3.
         We are solely dependent upon the funds to be raised in this offering to start our business, the proceeds of which may be
insufficient to achieve revenues. We may need to obtain additional financing which may not be available .
We need the proceeds from this offering to start our operations. If the $30,000 is raised, this amount will enable us, after paying the expenses of
this offering, to acquire a tour car and begin the process of locating, sourcing and negotiating with resorts, hotels and other providers of luxury
services to form strategic alliances. It will also enable us to initiate development on our website, begin the gathering of information for our
database, initiate the development of our marketing plans and initiate the development of marketing and support material such as brochures,
flyers and “fact sheets.” We may need additional funds to complete further development of our business plan to achieve a sustainable sales
level where ongoing operations can be funded out of revenues. There is no assurance that any additional financing will be available or if
available, on terms that will be acceptable to us.
4.
         Because we have not yet commenced business operations, it makes evaluating our business difficult .

We were incorporated on September 2, 2008 and to date have been involved primarily in organizational activities. We have not earned
revenues as of the date of this prospectus and have incurred total losses of $19,525 from our incorporation to July 31, 2009.

Accordingly, you cannot evaluate our business or our future prospects, due to our lack of operating history. To date, our business development
activities have consisted solely of organizational activities. Potential investors should be aware of the difficulties normally encountered by
development stage companies and the high rate of failure of such enterprises. In addition, there is no guarantee that we will commence
business operations. Even if we do commence operations, at present, we do not know when.

Furthermore, we anticipate that we will incur increased operating expenses without realizing any revenues. We therefore expect to incur
significant losses into the foreseeable future. We recognize that if we are unable to


                                                                          3
generate significant revenues from the development of our website and from any tours, we will not be able to earn profits or continue
operations.

5.
        Because we operate in a foreign country, our business is subject to currency fluctuations and risks which could impact our
revenues and results of operations. Also since we hold our cash reserves in US dollars, we may experience weakened purchasing power in
Indian rupees terms and may not be able to afford to conduct our planned program.

We hold our cash reserves in US dollars. Due to foreign exchange rate fluctuations, the value of these reserves can result in both translation
gains and losses in terms of Indian rupees. If there was to be a significant decline in the US Dollar versus Indian rupees, our Indian rupees
purchasing power in US dollars would also significantly decline. We have not entered into derivative instruments to offset the impact of foreign
exchange fluctuations.

6.
          Securing travel agencies and resorts as affiliates, which we have not done to date, is critical to our ability to have our tour
packages represented for sale in the various markets.

Before we can secure one or more affiliates to sell our tour packages, a number of important steps are:
      
          Establishing recognition to attract the attention of affiliates as well as the tourist;
      
          Offering sufficient financial incentives and marketing resources to attract affiliates;
      
          Successfully contracting with appropriate affiliates.

Identifying and contracting with appropriate affiliates involves the successful execution of the above steps, which requires capital and human
resources. We have not made any efforts to put affiliates under contract to date. We may not have sufficient capital or human resources to
successfully accomplish these steps. If we fail to identify, contract with and retain appropriate affiliates, we will not have a successful product
offering and will not attract customers, without whom we will not derive revenues and will be unable to continue operations.

7.
           We must build a website offering travel tour packages in order to be able to sell these tour packages to the public.

In order to establish these venues to market specialty tour packages we must establish an Internet website highlighting our tour packages and
the specialty services being offered for sale.

All of these projects are in the early stages of development and require substantial time and resources to complete. We intend to launch a basic
interim website, which will feature our current business plan. A domain name has not yet been chosen. We hope this website can generate
sufficient capital to develop our planned program and e-commerce website. In addition, we may sell our tour packages through other means in
order to raise the necessary capital. We currently do not have any preliminary agreement with any agency. In addition, we currently do not have
the funds to open a travel agency.

8.
            The tour and travel industry is highly competitive as there are no substantial barriers to enter such industries. Also we may not
be able to compete effectively against dominant companies in the tourism and travel business or the online specialty tour package business
because we lack the equipment, staff, strategic alliances and experience. If we cannot develop desirable tour packages, we will not be able
to compete successfully, our business may be adversely affected and we may not be able to generate any revenue.

The tour industry is intensely competitive. There are numerous, well-financed competitors who offer tour packages for sale through agencies
and/or web sites which will directly compete with us for the traveler, tourist and tour group operators. Several competitors have larger staffs,
more resources, more strategic alliances, more sophisticated equipment and more experience in the field of providing tour packages to the
public than we do. We have not demonstrated that we currently can compete successfully against these competitors and we may not be able to
compete in the future. If we are unable to effectively compete in the travel industry, our results would be negatively affected, we may be
unable to implement our plan and we might ultimately fail.




                                                                         4
In addition, although we believe our tour packages will be unique and desirable, we cannot stop unauthorized persons from copying aspects of
our business, including our website design or functionality, tour package information or marketing materials.

9.
         Our business operations could be severely impacted as a result of political or economic instability and/or terrorist activities, which
could result in a loss of any investment in our Shares.

Any terrorist or threatened terrorist activities in or near where we offer our travel packages could severely restrict our business operations and
reduce possible revenues. At this time, there are no threats or pending threats to the areas where we plan to conduct our operations or where the
courses are located. In addition, any adverse changes to the current economy, political climate, currency, environment for foreign businesses or
security could result in the closure of our business and loss of revenues, which would result in a total loss of your investment.

10.
           If our President leaves prior to securing replacements, we will be left without management and our business operations would
cease.

We depend on the services of our President, Chuntan Vernekar, and our success depends on the decisions made by him. The loss of the
services of our President could have an adverse effect on our business, financial condition and results of operations. There is no assurance that
our President will not leave us or compete against us in the future, as we presently have no employment agreement with him. In such
circumstance, we may have to recruit qualified personnel with competitive compensation packages, equity participation and other benefits that
may affect the working capital available for our operations. Our failure to attract additional qualified employees or to retain the services of Mr.
Vernekar could have a material adverse effect on our operating results and financial condition. Even if we are able to find additional
personnel, it is uncertain whether we could find someone who could develop the tour packages, provide the translation and cultural component
of our packages, complete the website and secure affiliates for us. We will fail without appropriate replacements.

11.
           Our management has no prior experience in the marketing of products and services via the internet and therefore may not be
able to successfully manage the development or growth of our company in this field.

Our management has no experience in marketing an internet tour travel business. Although Mr. Vernekar has extensive experience with
traditional tours, this experience may not be useful in developing and marketing products that are appealing to the internet browser. Our
inexperience may cause us to make serious mistakes in the development or implementation of our business plan. Our management may be
unable to develop or grow a business in this field due to its inexperience.
12.
         Because our sole officer and director has no formal training in financial accounting and management, in the future, our
disclosure and accounting controls may not be effective to comply with applicable laws and regulations, which could result in fines,
penalties and assessments against us.
We have only one officer and director. He has no formal training in financial accounting and management; however, he has been preparing the
financial statements that have been audited and reviewed by our auditors and included in this prospectus. Furthermore, he is responsible for
our managerial and organizational structure, which will include preparation of disclosure and accounting controls pursuant to Section 404 of
the Sarbanes-Oxley Act of 2002 (the “SOX Act”). Accordingly, he may be incapable of creating and implementing the disclosure and
accounting controls which are required under the SOX Act, which could result in fines, penalties and assessments against us and which
ultimately could cause you to lose your entire investment.
13.
        If our estimates related to expenditures are erroneous or inaccurate, our business will fail and you could lose your entire
investment.

Our success is dependent in part upon the accuracy of our management‟s estimates of expenditures for legal and accounting services, including
those we expect to incur as a publicly reporting company, software development, website development and advertising and administrative
expenses, which management estimates to aggregate a minimum of approximately $40,000 over the next 12 months. If such estimates are
erroneous or inaccurate, or we


                                                                         5
encounter unforeseen expenses and delays, we may not be able to carry out our business plan, which could result in the failure of our business
and a loss of your entire investment.

14.
         We are subject to the many risks of doing business internationally including but not limited to the difficulty of enforcing liabilities
in a foreign jurisdiction.

Our sole officer and director resides outside of the United States and a substantial amount of our assets are located outside of the United
States. We are a Delaware corporation and, as such, are subject to the jurisdiction of the State of Delaware and the United States courts for
purposes of any lawsuit, action or proceeding by investors herein. Also, we are registered as a foreign corporation doing business in India and
are subject to the local laws of India governing investors' ability to bring actions in foreign courts and enforce liabilities against a foreign
private issuer, or any person, based on U.S. federal securities laws.

Risks Relating to Our Common Stock

15.
         We have the right to issue up to 100,000,000 shares of "blank check” preferred stock, which may adversely affect the voting power
of the holders of other of our securities and may deter hostile takeovers or delay changes in management control .

We may issue up to 100,000,000 shares of our preferred stock from time to time in one or more series, and with such rights, preferences and
designations as our board of directors may determine from time to time. To date, we have not issued any shares of preferred stock. Our board
of directors, without further approval of our common stockholders, is authorized to fix the dividend rights and terms, conversion rights, voting
rights, redemption rights, liquidation preferences and other rights and restrictions relating to any series of our preferred stock. Issuances of
additional shares of preferred stock, while providing flexibility in connection with possible financings, acquisitions and other corporate
purposes, could, among other things, adversely affect the voting power of the holders of other of our securities and may, under certain
circumstances, have the effect of deterring hostile takeovers or delaying changes in management control.
16.
         Because our sole officer and director, who is also our sole promoter, will own more than 50% of the outstanding shares after this
offering, he will retain control of us and be able to elect directors which could decrease the price and marketability of the Shares.
Even if we sell all 3,000,000 shares of common stock in this offering, Mr. Vernekar will still own 5,000,000 shares and will continue to control
us. As a result, Mr. Vernekar will have significant influence to:

              elect or defeat the election of our directors;
              amend or prevent amendment of our articles of incorporation or bylaws;
              effect or prevent a merger, sale of assets or other corporate transaction; and
              affect the outcome of any other matter submitted to the stockholders for vote.

Moreover, because of the significant ownership position held by our insider, new investors may not be able to effect a change in the
Company‟s business or management, and therefore, shareholders would be subject to decisions made by management and the majority
shareholder.

In addition, sales of significant amounts of shares held by Mr. Vernekar, or the prospect of these sales, could adversely affect the market price
of our common stock. Management‟s stock ownership may discourage a potential acquirer from making a tender offer or otherwise attempting
to obtain control of us, which in turn could reduce our stock price or prevent our stockholders from realizing a premium over our stock price.

17.
         We are selling this offering without an underwriter and may be unable to sell all of the shares, in which case, we may have to seek
alternative financing to implement our business plans and you would receive a return of your entire investment.

This offering is self-underwritten, that is, we are not going to engage the services of an underwriter to sell the


                                                                          6
shares; we intend to sell them through our officer and director, who will receive no commissions. He will offer the shares to friends, relatives,
acquaintances and business associates; however, there is no guarantee that he will be able to sell any of the shares. In the event we do not sell
all of the shares before the expiration date of the offering, all funds raised will be promptly returned to the investors, without interest or
deduction.

18.
         You will incur immediate and substantial dilution of the price you pay for your shares.

Our existing stockholder acquired his shares at a cost of $.005 per share, a cost per share that is substantially less than the amount you will pay
for the shares you purchase in this offering. Accordingly, any investment you make in these shares will result in the immediate and substantial
dilution of the net tangible book value of those shares from the $.01 you pay for them. Upon completion of the offering, the net tangible book
value of your shares will be $.0067 per share, $.0033 less than what you paid for them.

19.
       There is currently no public market for our securities, and there can be no assurance that any public market will develop or that
our common stock will be quoted for trading.

There is no public market for our securities and there can be no assurance that an active trading market for the securities offered herein will
develop after this offering by the selling stockholders, or, if developed, be sustained. After the effective date of the registration statement of
which this prospectus is a part, we intend to identify a market maker to file an application with the Financial Industry Regulatory Authority
(“FINRA”) to have our common stock quoted on the Over-the-Counter Bulletin Board. We will have to satisfy certain criteria in order for our
application to be accepted. We do not currently have a market maker that is willing to participate in this application process, and even if we
identify a market maker, we cannot assure you that we will meet the requisite criteria or that our application will be accepted. Our common
stock may never be quoted on the Over-the-Counter Bulletin Board, or, even if quoted, a public market may not materialize.

If our securities are not eligible for initial quotation, or if quoted, are not eligible for continued quotation on the Over-the-Counter Bulletin
Board or a public trading market does not develop, purchasers of the shares of common stock may have difficulty selling or be unable to sell
their securities should they desire to do so, rendering their shares effectively worthless and resulting in a complete loss of their investment.

20.
         Because we will be subject to “penny stock” rules once our shares are quoted on the Over-the-Counter Bulletin Board, the level of
trading activity in our stock may be reduced.

Broker-dealer practices in connection with transactions in “penny stocks” are regulated by penny stock rules adopted by the Securities and
Exchange Commission. Penny stocks generally are equity securities with a price of less than $5.00 (other than securities registered on some
national securities exchanges). The penny stock rules require a broker-dealer, prior to a transaction in a penny stock not otherwise exempt from
the rules, to deliver a standardized risk disclosure document that provides information about penny stocks and the nature and level of risks in
the penny stock market. The broker-dealer also must provide the customer with current bid and offer quotations for the penny stock, the
compensation of the broker-dealer and its salesperson in the transaction, and, if the broker-dealer is the sole market maker, the broker-dealer
must disclose this fact and the broker-dealer‟s presumed control over the market, and monthly account statements showing the market value of
each penny stock held in the customer‟s account. In addition, broker-dealers who sell these securities to persons other than established
customers and “accredited investors” must make a special written determination that the penny stock is a suitable investment for the purchaser
and receive the purchaser‟s written agreement to the transaction. Consequently, these requirements may have the effect of reducing the level of
trading activity, if any, in the secondary market for a security subject to the penny stock rules. If a trading market does develop for our common
stock, these regulations will likely be applicable, and investors in our common stock may find it difficult to sell their shares.

21.
         FINRA sales practice requirements may limit a stockholder’s ability to buy and sell our stock.

FINRA has adopted rules that require that in recommending an investment to a customer, a broker-dealer must have reasonable grounds for
believing that the investment is suitable for that customer. Prior to recommending speculative low priced securities to their non-institutional
customers, broker-dealers must make reasonable efforts to obtain information about the customer‟s financial status, tax status, investment
objectives and other information.


                                                                         7
Under interpretations of these rules, FINRA believes that there is a high probability that speculative low priced securities will not be suitable
for certain customers. FINRA requirements will likely make it more difficult for broker-dealers to recommend that their customers buy our
common stock, which may have the effect of reducing the level of trading activity in our common stock. As a result, fewer broker-dealers may
be willing to make a market in our common stock, reducing a stockholder‟s ability to resell shares of our common stock.

22.
        State securities laws may limit secondary trading, which may restrict the states in which you can sell the shares offered by this
prospectus.

If you purchase shares of our common stock sold pursuant to this offering, you may not be able to resell the shares in a certain state unless and
until the shares of our common stock are qualified for secondary trading under the applicable securities laws of such state or there is
confirmation that an exemption, such as listing in certain recognized securities manuals, is available for secondary trading in such state. There
can be no assurance that we will be successful in registering or qualifying our common stock for secondary trading, or identifying an available
exemption for secondary trading in our common stock in every state. If we fail to register or qualify, or to obtain or verify an exemption for the
secondary trading of, our common stock in any particular state, the shares of common stock could not be offered or sold to, or purchased by, a
resident of that state. In the event that a significant number of states refuse to permit secondary trading in our common stock, the market for the
common stock will be limited, which could drive down the market price of our common stock and reduce the liquidity of the shares of our
common stock and a stockholder‟s ability to resell shares of our common stock at all or at current market prices, which could increase a
stockholder‟s risk of losing some or all of his investment.

23.
        If quoted, the price of our common stock may be volatile, which may substantially increase the risk that you may not be able to sell
your shares at or above the price that you may pay for the shares.

Even if our shares are quoted for trading on the Over-the-Counter Bulletin Board following this offering and a public market develops for our
common stock, the market price of our common stock may be volatile. It may fluctuate significantly in response to the following factors:

              variations in quarterly operating results;
              our announcements of significant commissions and achievement of milestones;
              our relationships with other companies or capital commitments;
              additions or departures of key personnel;
              sales of common stock or termination of stock transfer restrictions;
              changes in financial estimates by securities analysts, if any; and
              fluctuations in stock market price and volume.

Your inability to sell your shares during a decline in the price of our stock may increase losses that you may suffer as a result of your
investment.

24.
         Because we do not intend to pay any dividends on our common stock, holders of our common stock must rely on stock appreciation
for any return on their investment.

We have not declared or paid any dividends on our common stock since our inception, and we do not anticipate paying any such dividends for
the foreseeable future. Accordingly, holders of our common stock will have to rely on capital appreciation, if any, to earn a return on their
investment in our common stock.

25.
         Additional issuances of our securities may result in immediate dilution to existing shareholders.

We must raise additional capital in order for our business plan to succeed. Our most likely source of additional capital will be through the sale
of additional shares of common stock. We are authorized to issue up to 100,000,000 shares of common stock and 100,000,000 shares of
preferred stock, of which 5,000,000 shares of common stock and 0 shares of preferred stock are currently issued and outstanding. Our Board of
Directors has the authority to cause us to issue additional shares of common and preferred stock, and to determine the rights, preferences and
privilege of such shares, without consent of any of our stockholders. We may issue shares in


                                                                         8
connection with financing arrangements or otherwise. Any such issuances will result in immediate dilution to our existing shareholders‟
interests, which will negatively affect the value of your shares.

26.
         We may be exposed to potential risks resulting from new requirements under Section 404 of the Sarbanes-Oxley Act of 2002.

Pursuant to Section 404 of the SOX Act, we will be required, beginning with our fiscal year ending July 31, 2009, to include in our annual
report our assessment of the effectiveness of our internal control over financial reporting as of the end of fiscal 2009. Furthermore, our
independent registered public accounting firm will be required to attest to whether our assessment of the effectiveness of our internal control
over financial reporting is fairly stated in all material respects and separately report on whether it believes we have maintained, in all material
respects, effective internal control over financial reporting as of July 31, 2010. We expect to incur additional expenses and diversion of
management's time as a result of performing the system and process evaluation, testing and remediation required in order to comply with the
management certification and auditor attestation requirements.

We currently do not have a sufficient number of employees to segregate responsibilities and may be unable to afford increasing our staff or
engaging outside consultants or professionals to overcome our lack of employees. During the course of our testing, we may identify other
deficiencies that we may not be able to remediate in time to meet the deadline imposed by the SOX Act for compliance with the requirements
of Section 404. In addition, if we fail to achieve and maintain the adequacy of our internal controls, as such standards are modified,
supplemented or amended from time to time, we may not be able to ensure that we can conclude on an ongoing basis that we have effective
internal controls over financial reporting in accordance with Section 404 of the SOX Act. Moreover, effective internal controls, particularly
those related to revenue recognition, are necessary for us to produce reliable financial reports and are important to help prevent financial fraud.
If we cannot provide reliable financial reports or prevent fraud, our business and operating results could be harmed, investors could lose
confidence in our reported financial information, and the trading price of our common stock, if a market ever develops, could drop
significantly.

                         CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS

This prospectus contains forward-looking statements and information relating to our business that are based on our beliefs as well as
assumptions made by us or based upon information currently available to us. These statements reflect our current views and assumptions with
respect to future events and are subject to risks and uncertainties. Forward-looking statements are often identified by words like: “believe,”
“expect,” “estimate,” “anticipate,” “intend,” “project” and similar expressions or words which, by their nature, refer to future events. In
some cases, you can also identify forward-looking statements by terminology such as “may,” “will,” “should,” “plans,” “predicts,”
“potential” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve
known and unknown risks, uncertainties and other factors, including the risks in the section entitled Risk Factors beginning on page 3, that
may cause our or our industry’s actual results, levels of activity, performance or achievements to be materially different from any future
results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. In addition, you are directed
to factors discussed in the “Management’s Discussion and Analysis of Financial Condition and Results of Operation” section beginning on
page 29, and the section entitled “Our Business” beginning on page 19, as well as those discussed elsewhere in this prospectus. Other factors
include, among others: general economic and business conditions; industry capacity; industry trends; competition; changes in business
strategy or development plans; project performance; availability, terms, and deployment of capital; and availability of qualified personnel.

These forward-looking statements speak only as of the date of this prospectus. Although we believe that the expectations reflected in the
forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, or achievements. Except as required by
applicable law, including the securities laws of the United States, we expressly disclaim any obligation or undertaking to disseminate any
update or revisions of any of the forward-looking statements to reflect any change in our expectations with regard thereto or to conform these
statements to actual results.


                                                                          9
                                                          TAX CONSIDERATIONS

We are not providing any tax advice as to the acquisition, holding or disposition of the securities offered herein. In making an investment
decision, investors are strongly encouraged to consult their own tax advisor to determine the U.S. federal, state and any applicable foreign tax
consequences relating to their investment in our securities.


                                                             USE OF PROCEEDS

When all the shares are sold, the gross proceeds from this offering will be $30,000. We expect to disburse the proceeds from this offering in the
priority set forth below, within the first 12 months after successful completion of this offering:

Proceeds to us                                                   $30,000
Cash on hand                                                       9,741
Total                                                            $39,741

Legal Counsel and Auditor                                        $17,741
Brochures, Marketing and Promotion                                 6,000
Website Development                                                6,000
Office and Administration                                          5,000
Computer and Equipment                                             3,000
Miscellaneous Administrative Expenses                              2,000
Total                                                            $39,741
Upon the completion of this offering, we intend to immediately initiate the development of our website. We intend to hire an outside web
designer to assist us in designing and building our website.
Marketing and advertising will be focused on promoting our tours and website to travel agencies, resorts and tourists in Goa. Our advertising
campaign will include the design and printing of various sales materials.
We intend to establish an office in our president‟s premises to maintain the website and database. This will include physical office space,
computer equipment, telephones and other assets as required to maintain the operations.

                                                DETERMINATION OF OFFERING PRICE

The offering price of the shares has been determined arbitrarily by us. The price does not bear any relationship to our assets, book value,
earnings, or other established criteria for valuing a privately held company. In determining the number of shares to be offered and the offering
price, we took into consideration our capital structure and the amount of money we would need to implement our business plans. Accordingly,
the offering price should not be considered an indication of the actual value of our securities.


                          MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS


Upon the effectiveness of the registration statement of which this prospectus forms a part, we intend to seek a market maker to file an
application with the FINRA to have our stock quoted on the OTC Bulletin Board. However, we cannot assure you that our shares will be
quoted on the OTC Bulletin Board or, if quoted, that a public market will materialize.



                                                                       10
The Securities and Exchange Commission has adopted rules that regulate broker-dealer practices in connection with transactions in penny
stocks. Penny stocks are generally equity securities with a price of less than $5.00, other than securities registered on certain national securities
exchanges or quoted on the NASDAQ system, provided that current price and volume information with respect to transactions in such
securities is provided by the exchange or quotation system. The penny stock rules require a broker-dealer, prior to a transaction in a penny
stock, to deliver a standardized risk disclosure document prepared by the Securities and Exchange Commission, that:
          (a)
                  contains a description of the nature and level of risk in the market for penny stocks in both public offerings and secondary
                  trading;
          (b)
                  contains a description of the broker‟s or dealer‟s duties to the customer and of the rights and remedies available to the
                  customer with respect to a violation of such duties or other requirements of the securities laws;
          (c)
                  contains a brief, clear, narrative description of a dealer market, including bid and ask prices for penny stocks and the
                  significance of the spread between the bid and ask price;
          (d)
                  contains a toll-free telephone number for inquiries on disciplinary actions;
          (e)
                  defines significant terms in the disclosure document or in the conduct of trading in penny stocks; and
          (f)
                  contains such other information and is in such form, including language, type, size and format, as the Securities and
                  Exchange Commission shall require by rule or regulation.

The broker or dealer also must provide, prior to effecting any transaction in a penny stock, the customer with:
          (a)
                  bid and offer quotations for the penny stock;
          (b)
                  the compensation of the broker-dealer and its salesperson in the transaction;
          (c)
                  the number of shares to which such bid and ask prices apply, or other comparable information relating to the depth and
                  liquidity of the market for such stock; and
          (d)
                  a monthly account statement showing the market value of each penny stock held in the customer‟s account.

In addition, the penny stock rules require that prior to a transaction in a penny stock not otherwise exempt from those rules; the broker-dealer
must make a special written determination that the penny stock is a suitable investment for the purchaser and receive the purchaser‟s written
acknowledgment of the receipt of a risk disclosure statement, a written agreement to transactions involving penny stocks, and a signed and
dated copy of a suitably written statement.

These disclosure requirements may have the effect of reducing the trading activity in the secondary market for our stock. Therefore, if our
common stock becomes subject to the penny stock rules, stockholders may have difficulty selling those securities.

Holders

We had one holder of record of our common stock as of September 11, 2009.

Securities Authorized For Issuance under Equity Compensation Plans

We do not have any securities authorized for issuance under any equity compensation plans.



                                                               DIVIDEND POLICY

We have not paid any dividends since our incorporation and do not anticipate the payment of dividends in the foreseeable future. At present,
our policy is to retain earnings, if any, to develop and market our product. The
11
payment of dividends in the future will depend upon, among other factors, our earnings, capital requirements, and operating financial
conditions.

                                                                    DILUTION

Dilution represents the difference between the offering price and the net tangible book value per share immediately after completion of this
offering. Net tangible book value is the amount that results from subtracting total liabilities and intangible assets from total assets. Dilution
arises mainly as a result of our arbitrary determination of the offering price of the shares being offered. Dilution of the value of the shares you
purchase is also a result of the lower book value of the shares held by our existing stockholders.

As of July 31, 2009, the net tangible book value of our shares was $5,475 or approximately $0.00 per share, based upon 5,000,000 shares
outstanding.

Upon completion of this offering, but without taking into account any change in the net tangible book value after completion of this offering
other than that resulting from the sale of the shares and receipt of the total proceeds of $30,000, the net tangible book value of the 8,000,000
shares to be outstanding will be $35,475, or approximately $.0044 per share. Accordingly, the net tangible book value of the shares held by our
existing stockholder (5,000,000 shares) will be increased by $.0034 per share without any additional investment on his part. The purchasers of
Shares in this offering will incur immediate dilution (a reduction in the net tangible book value per share from the offering price of $.01 per
share) of $0.0056 per share. As a result, after completion of the offering, the net tangible book value of the Shares held by purchasers in this
offering would be $.0044 per share, reflecting an immediate reduction in the $.01 price per share they paid for their Shares.

After completion of the offering, the existing shareholder will own 62.5% of the total number of shares then outstanding, for which he will
have made a cash investment of $25,000, or $.005 per share. Upon completion of the offering, the purchasers of the Shares offered hereby will
own 37.5% of the total number of shares then outstanding, for which they will have made a cash investment of $30,000, or $.01 per share.

The following table illustrates the per share dilution to the new investors and does not give any effect to the results of any operations
subsequent to July 31, 2009:

Existing Stockholder
 Price per share                                                                               $             0.0050
  Net tangible book value per share before offering                                            $             0.0010
  Potential gain to existing shareholder                                                       $             20,000
  Net tangible book value per share after offering                                             $             0.0044
 Capital contributions                                                                         $             55,000
 Number of shares outstanding before the offering                                                         5,000,000
 Number of shares outstanding after offering assuming the sale of all of the shares                       8,000,000
 Percentage of ownership after offering                                                                       62.50 %

Purchasers of Shares in this Offering
  Price per share                                                                              $              0.010
  Dilution per share                                                                           $           (0.0056)
  Capital contributions                                                                        $             55,000
 Number of shares after offering held by public investors                                                 3,000,000
  Percentage of capital contributions by existing shareholders                                                45.45 %
  Percentage of capital contributions by new investors                                                        54.55 %
 Percentage of ownership after offering                                                                       37.50 %




The following table summarizes the number and percentage of shares purchased the amount and percentage of consideration paid and the
average price per share paid by our existing stockholder and by new investors in this offering:


                                                                         12
                                            Price per Share    Total Number of             Percentage of        Consideration
                                                                 Shares Held                Ownership               Paid
Existing Stockholder                                    $0.005          5,000,000                   62.5%               $25,000
Investors in This Offering                               $0.01          3,000,000                   37.5%               $30,000



                                                          SELLING STOCKHOLDERS

There are no selling stockholders.

                                                            PLAN OF DISTRIBUTION

This is a self-underwritten offering. There are no plans or arrangements to enter into any contracts or agreements to sell the Shares with a
broker or dealer. Mr. Vernekar, our officer and director, will sell the shares and intends to offer them to friends, family members and business
acquaintances with no commission or other remuneration payable to him for any Shares he sells. In offering the securities on our behalf, he will
rely on the safe harbor from broker-dealer registration set out in Rule 3a4-1 under the Securities Exchange Act of 1934.

He will not register as a broker-dealer pursuant to Section 15 of the Securities Exchange Act of 1934, in reliance upon Rule 3a4-1, which sets
forth those conditions under which a person associated with an issuer may participate in the offering of the issuer's securities and not be
deemed to be a broker-dealer. Our sole officer and director satisfies the requirements of Rule 3a4-1, because he:

    a.
              is not subject to a statutory disqualification, as that term is defined in Section 3(a)(39)of the Act, at the time of his participation;
              and
    b.
              will not be compensated in connection with his participation by the payment of commissions or other remuneration based either
              directly or indirectly on transactions in securities; and
    c.
              is not, nor will he be at the time of his participation in the offering, an associated person of a broker-dealer; and
    d.
              meets the conditions of paragraph (a)(4)(ii) of Rule 3a4-1 of the Exchange Act, in that he (A) primarily performs, or is intended
              primarily to perform at the end of the offering, substantial duties for or on behalf of our company, other than in connection with
              transactions in securities; and (B) is not a broker or dealer, or been associated person of a broker or dealer, within the preceding
              twelve months; and (C) has not participated in selling and offering securities for any Issuer more than once every twelve months
              other than in reliance on Paragraphs (a)(4)(i) or (a)(4)(iii).
Only after our registration statement is declared effective by the SEC, do we intend to advertise, through tombstones, and hold investment
meetings in India. We will not utilize the internet to advertise our offering. Mr. Vernekar will also distribute the prospectus to potential
investors at the meetings, to business associates and to his friends and relatives who are interested in us and a possible investment in the
offering. No Shares purchased in this offering will be subject to any kind of lock-up agreement.
Our officer, director, control person and his affiliates do not intend to purchase any Shares in this offering.

We intend to sell our Shares outside the United States, particularly in India.
Section 15(g) of the Exchange Act
Section 15(g) of the Securities Exchange Act of 1934, as amended, and Rules 15g-1 through 15g-6 and Rule 15g-9 promulgated thereunder,
impose additional sales practice requirements on broker/dealers who sell our securities to persons other than established customers and
accredited investors (generally institutions with assets in excess of $5,000,000 or individuals with net worth in excess of $1,000,000 or annual
income exceeding $200,000 or $300,000 jointly with their spouses). While Section 15(g) and Rules 15g-1 through 15g-6 apply to
brokers-dealers, they do not apply to us.



                                                                          13
Rule 15g-1 exempts a number of specific transactions from the scope of the penny stock rules. Rule 15g-2 declares unlawful broker/dealer
transactions in penny stocks unless the broker/dealer has first provided to the customer a standardized disclosure document.
Rule 15g-3 provides that it is unlawful for a broker/dealer to engage in a penny stock transaction unless the broker/dealer first discloses and
subsequently confirms to the customer current quotation prices or similar market information concerning the penny stock in question.
Rule 15g-4 prohibits broker/dealers from completing penny stock transactions for a customer unless the broker/dealer first discloses to the
customer the amount of compensation or other remuneration received as a result of the penny stock transaction.
Rule 15g-5 requires that a broker/dealer executing a penny stock transaction, other than one exempt under Rule 15g-1, disclose to its customer,
at the time of or prior to the transaction, information about the sales persons compensation.
Rule 15g-6 requires broker/dealers selling penny stocks to provide their customers with monthly account statements.
Rule 15g-9 requires broker/dealers to approve the transaction for the customer's account; obtain a written agreement from the customer setting
forth the identity and quantity of the stock being purchased; obtain from the customer information regarding his investment experience; make a
determination that the investment is suitable for the investor; deliver to the customer a written statement for the basis for the suitability
determination; notify the customer of his rights and remedies in cases of fraud in penny stock transactions; and, the FINRA‟s toll free telephone
number and the central number of the North American Securities Administrators Association, for information on the disciplinary history of
broker/dealers and their associated persons.

The application of the penny stock rules may affect your ability to resell your Shares.

Terms of the Offering

The Shares will be sold at the fixed price of $0.01 per share until the completion of this offering. There is no minimum amount of subscription
required per investor, and subscriptions, once received, are irrevocable.

This offering will commence on the date of this prospectus and continue for a period not to exceed 180 days (the "Expiration Date").

Deposit of Offering Proceeds

This is a "best efforts," "all or none" offering and, as such, we will not be able to spend any of the proceeds unless and until all Shares are sold
and all proceeds are received. We intend to hold all monies collected for subscriptions in a bank account until the total amount of $30,000 has
been received. At that time, the funds will be used in the implementation of our business plans. In the event the offering is not sold out prior to
the Expiration Date, all monies will be returned to investors, without interest or deduction.

Procedures and Requirements for Subscription

If you decide to subscribe for any shares in this offering, you will be required to execute a Subscription Agreement and tender it, together with
a check or certified funds to us. Subscriptions, once received by the company, are irrevocable. All checks for subscriptions should be made
payable to “Goa Sweet Tours Ltd.”

Right to Reject Subscriptions

We maintain the right to accept or reject subscriptions in whole or in part, for any reason or for no reason. All monies from rejected
subscriptions will be returned immediately by us to the subscriber, without interest or deductions. Subscriptions for securities will be accepted
or rejected within 48 hours of our having received them.


                                                                         14
                                         DESCRIPTION OF SECURITIES TO BE REGISTERED

Capital Stock

Our authorized capital stock consists of 200,000,000 shares of stock, consisting of (i) 100,000,000 shares of common stock, par value $0.001
per share., and (ii) 100,000,000 shares of preferred stock, par value $0.001 per share, with such designations, relative rights, preferences or
limitations as shall be decided by the Board of Directors.

Common Stock

The holders of our common stock:

    ·    Have equal ratable rights to dividends from funds legally available therefor, when, as and if declared by our
         Board of Directors;

    ·    Are entitled to share ratably in all of our assets available for distribution to holders of common stock upon
         liquidation, dissolution or winding up of our affairs;

    ·    Do not have pre-emptive, subscription or conversion rights and there are no redemption or sinking fund
         provisions or rights; and

    ·    Are entitled to one non-cumulative vote per share on all matters on which stockholders may vote.

The shares of common stock are not subject to any future call or assessment and all have equal voting rights. There are no special rights or
restrictions of any nature attached to any of the common shares and they all rank at equal rate or pari passu , each with the other, as to all
benefits, which might accrue to the holders of the common shares. All registered stockholders are entitled to receive a notice of any general
annual meeting to be convened by our Board of Directors.

Holders of common stock do not have cumulative voting rights. Therefore, holders of a majority of the shares of our common stock voting for
the election of directors can elect all of the directors. Holders of our common stock representing a majority of the voting power of our capital
stock issued, outstanding and entitled to vote, represented in person or by proxy, are necessary to constitute a quorum at any meeting of our
stockholders. A vote by the holders of a majority of our outstanding shares is required to effectuate certain fundamental corporate changes such
as liquidations, mergers or amendments to our articles of incorporation.

We refer you to our Articles of Incorporation and Bylaws, copies of which were filed with the registration statement of which this prospectus is
a part, and to the applicable statutes of the State of Delaware for a more complete description of the rights and liabilities of holders of our
securities.

Options, Warrants and Rights

There are no outstanding options, warrants, or similar rights to purchase any of our securities.

Transfer Agent

The Company does not currently have a Transfer Agent but is in the process of retaining one.




                                                                        15
                                                SHARES ELIGIBLE FOR FUTURE RESALE
General

There is no public market for our common stock. We cannot predict the effect, if any, that market sales of shares of our common stock or the
availability of shares of our common stock for sale will have on the market price of our common stock. Sales of substantial amounts of our
common stock in the public market could adversely affect the market prices of our common stock and could impair our future ability to raise
capital through the sale of our equity securities.

Upon completion of this offering, based on our outstanding shares as of September 11, 2009, we will have outstanding an aggregate of
8,000,000 shares of our common stock. Of these shares, upon effectiveness of the registration statement of which this prospectus forms a part,
the 3,000,000 shares covered hereby will be freely transferable without restriction or further registration under the Securities Act.

The remaining 5,000,000 restricted shares of common stock to be outstanding are owned by our sole officer and director, known as our
“affiliate,” and may not be resold in the public market except in compliance with the registration requirements of the Securities Act or under an
exemption under Rule 144 under the Securities Act, if available, or otherwise.

Rule 144

In general, under Rule 144 as currently in effect, a person who is not one of our affiliates and who is not deemed to have been one of our
affiliates at any time during the three months preceding a sale and who has beneficially owned shares of our common stock that are deemed
restricted securities for at least six months would be entitled after such six-month holding period to sell the common stock held by such person,
subject to the continued availability of current public information about us (which current public information requirement is eliminated after a
one-year holding period).

A person who is one of our affiliates, or has been an affiliate of ours at any time during the three months preceding a sale, and who has
beneficially owned shares of our common stock that are deemed restricted securities for at least six months would be entitled, after such
six-month holding period, to sell his or her securities, provided that he or she sells an amount that does not exceed 1% of the number of shares
of our common stock then outstanding, immediately after this offering (or, if our common stock is listed on a national securities exchange, the
average weekly trading volume of the shares during the four calendar weeks preceding the filing of a notice on Form 144 with respect to the
sale), subject to the continued availability of current public information about us, compliance with certain manner of sale provisions, and the
filing of a Form 144 notice of sale if the sale is for an amount in excess of 5,000 shares or for an aggregate sale price of more than $50,000 in a
three-month period.

Rule 144 is not available for re-sales of restricted securities of shell companies or former shell companies until one year elapses from the time
that such company is no longer considered a shell company.


                                                                    EXPERTS

No expert or counsel named in this prospectus as having prepared or certified any part of this prospectus or having given an opinion upon the
validity of the securities being registered or upon other legal matters in connection with the registration or offering of the common stock was
employed on a contingency basis, or had, or is to receive, in connection with the offering, a substantial interest, direct or indirect, in the
registrant or any of its parents or subsidiaries. Nor was any such person connected with the registrant or any of its parents or subsidiaries as a
promoter, managing or principal underwriter, voting trustee, director, officer, or employee.

The financial statements included herewith have been audited by LBB & Associates Ltd., LLP, located at 2500 Wilcrest Dr., Suite 150,
Houston, TX 77042 to the extent and for the periods set forth in their report appearing elsewhere in this document and in the registration
statement filed with the Securities and Exchange Commission,


                                                                         16
and are included in reliance upon such report given upon the authority of said firm as experts in auditing and accounting.

                                                        LEGAL REPRESENTATION

The validity of the common stock offered by this prospectus and certain legal matters in connection with this offering will be passed upon for
us by our counsel, Gersten Savage LLP, located at 600 Lexington Avenue, New York, New York 10022, included in the opinion letter filed as
an exhibit to the registration statement of which this prospectus forms a part.

                                                    DESCRIPTION OF OUR BUSINESS

Overview

We were incorporated on September 2, 2008 in the State of Delaware. We have never been involved in any reclassification, merger,
consolidation or purchase or sale of a significant amount of assets nor have we ever declared bankruptcy, been in receivership, or been involved
in any legal action or proceedings. We are not a blank check registrant as that term is defined in Rule 419(a) (2) of Regulation C of the
Securities Act of 1933, since we have a specific business plan or purpose and we have no intentions or plans to merge with or acquire another
company to be used as a vehicle for a reverse acquisition in the foreseeable future.

Neither our Company nor our officers, directors, promoters or affiliates, have had preliminary contact or discussions with, nor are there any
present plans, proposals, arrangements or understandings with any representatives of the owners of any business or company regarding the
possibility of an acquisition or merger.

Business of Issuer

We intend to develop all-inclusive travel packages that will provide professional, concierge-style personalized service for the visitor who
travels to Goa. Our clients may be from other parts of India, the United Kingdom, Germany, Russia, North America and any other part of the
world. A key component of our planned personalized service is that the personal tour guide will be fluent in the language of the visitor. We
intend to source destination venues, and add to the travel experience by providing adventurous, fun and informative tours.

We hope to create strategic partnerships with hotels and resorts that will recommend our services to the visitors to Goa. The partnerships that
we plan to develop will enable us to grow our customer base and expand our business BY increasing exposure to our website to the consumers
that view our sponsors‟ websites. To date, we have not secured a domain name. We plan to secure one and then we intend to work with a
website developer to develop a functional and unique site that will keep users interested in our site. Our goal is to have a website that is
pleasing to look at and easy to navigate.
We expect that our customers will be able to choose from tour packages that involve travel throughout State of Goa. The tours may include
nature adventures, shopping sprees and relaxing, tranquil getaways. We plan to use trilingual guides (in English, Konkani and Hindi) for each
package. If required, we will attempt to provide a guide who can communicate to the client in their language. Our tours will also include car,
chauffeur, and dinner reservations to places of our guests‟ choosing.
We have no plans to change our planned business activities or to combine with another business, and we are not aware of any events or
circumstances that might cause these plans to change.
We have not conducted any market research into the likelihood of success of our operations or the acceptance of our products or services by the
public.
Chuntan Vernekar, our president, will be devoting approximately 15 hours a week of his time to our operations. Once we begin operations, and
are able to attract more and more clients to use our services, Mr. Vernekar has agreed to commit more time as required.



                                                                       17
Overview of Goa
Goa is one of the most popular tourist destinations in the world, receiving over 2.5 million tourists every year from all parts of the world. 1 It is
widely known as the "Pearl of the Orient" and a "Tourist Paradise." Goa as a destination was discovered by pioneering hippies looking for
peace and love. Lavishly gifted by nature, Goa also boasts a rich cultural and historical heritage. Although it is a melting pot of eastern and
western cultures, Goa was a Portuguese colony for over four centuries and the Portuguese rule left its imprint everywhere. There still is a
Mediterranean atmosphere in the towns with their red-tiled roofs and narrow streets and the fishing villages surrounded by coconut groves.

Goa‟s natural boundaries, the Arabian Sea and the mountains, had sheltered it from much of India‟s inland turmoil, while its strategic location
on the newly discovered trade route to the East made it even more attractive. Tucked away between the hills of the Western Ghats on the East,
Arabian Sea to the West, Maharashtra‟s coastline to the North, and Karnataka‟s coastline to the South, this tiny territory covers 1350sq miles
(3500 sq km) with a population of 1.5 million. It provides spectacular views with bottle-green hills wooded with jackfruit, mango, and cashew
groves, cut across by river and edged by miles of sun-drenched beaches.

Goa serves as a perfect holiday during the winter months of the northern hemisphere.

Beaches of Goa

Goa‟s beaches are strung along its 60-mile (100km) coastline edging the aquamarine expanse of the Arabian Sea. An unbroken four-mile (7km)
crescent of sun-drenched sand marks the twin beaches of Candolin and Calangute, north of Panjim and the Aguada headland. Tourist literature
often refers to Calangute as the 'Queen' of Goa's beaches. Baga, a little further north, is a better beach and a more relaxed place to stay. There
is a concentration of resorts, hotels, beach huts, bars, restaurants, and souvenir stalls. In South Goa, there are the Colva and the Benaulim
beaches. The Dona Paula, Vagator and Chapora beaches are also worth visiting.

Feasts, fairs and festivals
Goa abounds in festivals and fairs around temples and churches, which reflect its confluence of cultures as the Christian religions have
mingled with traditional Indian practices of folk worship. Goans celebrate and enjoy the festivals of various religions such as Diwali,
Christmas, Easter and Idd.
Wildlife of Goa
Presently Goa has five wildlife sanctuaries: Bondla (8 square km), Mollem (Bhagwan Mahavir sanctuary covering 133 square km), Cotigao (86
square km), Chorao Island (Salim Ali bird sanctuary covering 1.78 square km of mangroves in the Mandovi river), and Mollem National Park
(107 square km). Combined, they cover an area of 755 square km, or around 60 per cent of forest area and 20 per cent of the geographical area
of the state.
Culture and Cuisine of Goa
A meeting of cultures produced the modern-day Goan cuisine. Alongside tandoori, rice and dal, Goan restaurants offer chourisso (pickled pig‟s
liver cooked in vinegar with tamarind) and vindalho (spicy pork). Chilies and cashew nuts were introduced by the Portuguese, and plantains
were brought from Africa. Goans use coconut sauces.

Goan folklore comprises folk songs, dances, music, visual arts and folktales rich in content and variety. Many old-time taverns in Panaji have
background music, traditional or otherwise. Much Goan music is derived from Portuguese love songs, but many musicians have also taken to
hard rock and many work the nightclub circuit of India‟s big cities.
1
    http://www.liveindia.com/goa/02may08.html



                                                                         18
Languages of Goa
Goa is a multilingual state thanks to its history which has seen people of various regions, ethnic races and religions from India and abroad
settling in Goa and influencing the local language. Konkani is the mother tongue of Goans, while Marathi also is widely spoken.
In major towns, English is widely used in writing and conversation. Portuguese, the language of the colonial rulers and the official language of
Goa until 1961, failed to make a permanent dent in the majority of Goans. Only a small percentage of the older generation still speaks
Portuguese.
Brief History of Goa

Over the centuries various dynasties have ruled Goa: Rashtrakutas, Kadambas, Silaharas, Chalukyas, Bahamani Muslims and, most famously,
the Portuguese. Goa has a multi-hued and distinctive lifestyle quite different from the rest of India. Hindu and Catholic communities make up
almost the entire population with minority representation of Muslims and other religions.

After more than four centuries of Portuguese rule, Goa was liberated by the Indian Army on December 19, 1961 and became a union territory.
On May 30, 1987, Goa was conferred statehood and became the 25th state of the Indian Republic.

Our Principal Products and Services

We plan to provide all-inclusive travel packages with a personalized assistant to take care of every aspect of the trip.
We intend to offer the following services:
Concierge tours
  *       Trip itinerary planning
  *       Customized tour packages to resorts, beaches, and retreats
  *       Cruise, theater and sporting events referral and tickets
  *       Dinners and massage/spa referral and reservations
  *       Gift or Shopping Coordination
  *       Ground Transportation
Website
Currently our website is undeveloped. We do not intend to initiate the development of our website until this offering is completed.
Upon completion of our public offering, we intend to hire an Indian technology provider to develop our website. We expect that the IT
company will provide the following services and products for the website: disk space, bandwidth, 155 mbit backbone, pop mailboxes, e-mail
forwarding, e-mailing aliasing, auto responder and front page support. It will describe the variety of services that we offer and will contain
links to the service providers with whom we have entered into strategic alliances.
Other than investigating potential technologies in support of our business purpose and the preparation of our plan of operations, we have had no
material business operations since our inception in September 2008. At present, we have yet to acquire or develop the necessary technology
assets in support of our business purpose.




                                                                        19
Marketing Strategy
We intend to negotiate strategic alliances with larger service providers such as travel agencies, resorts and hotels. We will offer direct
advertising of those resorts that we enter into strategic alliances with through a link on our website, through flyers and promotional material
that we create, and through personal selling in exchange for a commission-based percentage of the sale of rooms, tours or other services booked
by a client introduced by us.
We also plan to develop strategic relationships with travel agents, convention centers and spas for a similar commission based percentage of
any booking made by a client introduced by us.
Competition and Competitive Strategy

We expect to face significant competition in the tourism industry. This would include traditional travel agencies, internet travel sites and
established tour companies. Many of these competitors have greater financial, marketing and other resources, as well as more experience in the
tourism industry.
Most hotels and resorts have their own tour services and websites and we will be competing with the foregoing. We intend to differentiate
ourselves by offering a much more personalized service. We intend to act as a personal concierge or executive assistant throughout the duration
of the trip.
Although we will be differentiated from the others by offering personalized services, we cannot guarantee that we will be able to compete
effectively and because we have not yet begun operations we do not have a competitive position relative to these other companies. Once we
launch operations we hope to compete on the basis of price, quality and personalized service. Our operations and our ability to generate
revenues will be harmed if we are unable to establish a reputation as a provider of quality tour services.
Our competitive position within the industry is negligible in light of the fact that we have not started our operations.
Subsidiaries

Since we are proposing to do business in India, we intend to operate our business in India through an Indian incorporated subsidiary. To date,
this subsidiary has not been incorporated.

Sources and Availability of Products and Supplies

Although we currently have no customers, we believe that with our President‟s industry experience and connections will be able to develop the
various aspects of the business. Mr. Vernekar has experience with the travel industry and also experience in arranging promotion and
marketing packages.

We believe there are no constraints on the sources or availability of products and supplies related to the development of our website and
internet based business.

Dependence on One or a Few Major Customers

Although we currently have no customers, we believe that, because of the potentially broad base of customers for our services, we will not rely
on one or few major customers.

Patent, Trademark, License & Franchise Restrictions and Contractual Obligations & Concessions

There are no inherent factors or circumstances associated with this industry, or any of the products or services that we expect to be providing
that would give rise to any patent, trademark or license infringements or violations. We have not entered into any franchise agreements or
other contracts that have given, or could give rise to obligations or concessions.




                                                                         20
We do not own, either legally or beneficially, any patents or trademarks, nor do we intend to apply for any in the near future.

Governmental Controls and Approvals

We do not require any government approval for our services except for certain business operating licenses, which all companies are required to
hold regardless of the type of business. We will ensure that we have the necessary business license and are members in good standing with the
local government.

Governmental and Industry Regulations

We will be subject to federal and state laws and regulations that relate directly or indirectly to our operations including federal securities laws.
We will also be subject to common business and tax rules and regulations pertaining to the operation of our business.

Existing or Probable Government Regulations

Other than the licensing requirements discussed above, there are no other types of government regulations existing nor are we aware of
any such regulations being contemplated that adversely affect our ability to operate.

Research and Development Activities and Costs

Other than time spent researching our proposed business we have not spent any funds on research and development activities to date. We have
plans to undertake certain research and development activities during the first year of operations related to the development of our website.

Compliance with Environmental Laws

Our operations are not subject to any environmental laws.

Facilities

We do not own or rent facilities of any kind. At present operations are being conducted from the office of our President and he provides this
space free of charge. We believe this space is sufficient for our purposes and will be sufficient for the foreseeable future.

Employees

We have commenced only limited operations, and therefore currently have no employees other than our executive officer, who spends
approximately 15 hours a week on our business. We will consider retaining full-time management and administrative support personnel as our
business and operations increase.

Reports to Stockholders

We are not currently a reporting company, but upon effectiveness of the registration statement of which this prospectus forms a part, we will be
required to file reports with the SEC pursuant to the Securities Exchange Act of 1934, as amended. These reports include annual reports on
Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K. You may obtain copies of these reports from the SEC‟s Public
Reference Room at 100 F Street, NE., Washington, DC 20549, on official business days during the hours of 10 a.m. to 3 p.m. or on the SEC‟s
website, at www.sec.gov. You may obtain information on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330.

We will also make these reports available on our website once our website is completed and launched.


                                                                         21
Description of Property

We do not currently own any property. We are currently operating out of the premises of our President, on a rent-free basis during our
development stage. We consider our current principal office space arrangement adequate and will reassess our needs based upon the future
growth of the Company.


                                                               LEGAL MATTERS

We know of no existing or pending legal proceedings against us, nor are we involved as a plaintiff in any proceeding or pending litigation.
There are no proceedings in which any of our director, officer or any of their respective affiliates, or any beneficial stockholder, is an adverse
party or has a material interest adverse to our interest. Our address for service of process in Delaware is Vcorp Services LLC, 1811 Silverside
Road, Wilmington, Delaware 19810.

                                                                MANAGEMENT

Our sole executive officer and director and his age as of the date of this prospectus is as follows:


Name                                     Age              Position
Chuntan Vernekar                         31               President, Secretary/Treasurer, Chief Executive Officer and sole
                                                          member of the Board of Directors.
The person named above has held his offices/positions since the inception of our company and is expected to hold his offices/positions until the
next annual meeting of our stockholders.
Biographical Information

Set forth below is a brief description of the background and business experience of our sole executive officer and director:

Chuntan Vernekar has been our President, Secretary, Treasurer and a member of the Board of Directors since our inception on September 2,
2008. From 2002 to present, Mr. Vernekar has been owner and manager of a private chauffeur company, Goa Sweet Tours, which owns and
operates three vehicles, one of which provides shuttle services to a five-star hotel in Goa, while the other two provide services to customers of
various hotels and travel agencies. From 1998 to 2002, Mr. Vernekar was employed by Taj Exotica Hotel in Goa as the general manager‟s
personal chauffeur. From 1996 to 1998, Mr. Vernekar was a chauffeur for the staff of the Leela Kempinski Goa Hotel. Both hotels are
designated as 5 star hotels.

Mr. Vernekar reads and speaks English, Hindi and Konkani fluently. Management believes that Mr. Vernekar‟s understanding of the English
language, and his familiarity with British, American and Indian culture, will enable him to deal with a myriad of issues involving customer
service.

Mr. Vernekar‟s schedule allows him to spend up to 15 hours a week on the operations of our company. He has indicated to us that he will be
willing to spend more time with the business as it grows.

Mr. Vernekar is not an officer or director of any reporting company that files annual, quarterly, or periodic reports with the United States
Securities and Exchange Commission.

Board Composition

Our Bylaws provide that the Board of Directors shall consist of at least one member, and that our shareholders shall determine the number of
directors from time to time. Each director serves for a term that expires until the next


                                                                         22
annual meeting of shareholders and until his successor shall have been elected and qualified, or until his earlier resignation, removal from
office, or death.

Committees of the Board of Directors

We do not presently have a separately constituted audit committee, compensation committee, nominating committee, executive committee or
any other committees of our Board of Directors. Nor do we have an audit committee “financial expert.” As such, our entire Board of Directors
acts as our audit committee and handles matters related to compensation and nominations of directors.

Potential Conflicts of Interest

Since we do not have an audit or compensation committee comprised of independent directors, the functions that would have been performed
by such committees are performed by our sole director, who is also our sole executive officer. Thus, there is an inherent conflict of interest.

Director Independence

We are not subject to listing requirements of any national securities exchange or national securities association and, as a result, we are not at
this time required to have our board comprised of a majority of “independent directors.” Our determination of independence of directors is
made using the definition of “independent director” contained in Rule 4200(a)(15) of the Marketplace Rules of the NASDAQ Stock Market
(“NASDAQ”), even though such definitions do not currently apply to us because we are not listed on NASDAQ. We have determined that our
sole director does not currently meet the definition of “independent” as within the meaning of such rules as a result of his current position as
our executive officer.

Significant Employees

We have no significant employees other than the sole executive officer described above.

Involvement in Certain Legal Proceedings

No director, person nominated to become a director, executive officer, promoter or control person of our company has, during the last five
years: (i) been convicted in or is currently subject to a pending a criminal proceeding (excluding traffic violations and other minor offenses);
(ii) been a party to a civil proceeding of a judicial or administrative body of competent jurisdiction and as a result of such proceeding was or is
subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities subject to any federal or state
securities or banking or commodities laws including, without limitation, in any way limiting involvement in any business activity, or finding
any violation with respect to such law, nor (iii) any bankruptcy petition been filed by or against the business of which such person was an
executive officer or a general partner, whether at the time of the bankruptcy or for the two years prior thereto.

Stockholder Communications with the Board

We have not implemented a formal policy or procedure by which our stockholders can communicate directly with our Board of Directors.
Nevertheless, every effort will be made to ensure that the views of stockholders are heard by the Board of Directors, and that appropriate
responses are provided to stockholders in a timely manner. During the upcoming year, our Board will continue to monitor whether it would be
appropriate to adopt such a process.


                                                       EXECUTIVE COMPENSATION

Since our incorporation on September 2, 2008, we have not compensated and have no arrangements to compensate our sole officer and director
Mr. Vernekar for his services to us as an officer. We have not granted any stock options to Mr. Vernekar; there are no stock option, retirement,
pension, or profit sharing plans for the benefit of Mr.


                                                                        23
Vernekar; and, we have not entered into any employment or consulting agreements with Mr. Vernekar. In addition, we do not pay Mr.
Vernekar any compensation for serving as our director.
The following table sets forth the compensation paid by us for the period from inception until the fiscal year ending July 31, 2009 for our sole
officer and director. This information includes the dollar value of base salaries, bonus awards and number of stock options granted, and certain
other compensation, if any. The compensation discussed addresses all compensation awarded to, earned by, or paid to our named executive
officers.
                                                                                            Non-         Nonqualified
                                                                                           Equity          Deferred       All
Name                                                                                      Incentive       Compensa-      Other
                                                                                                                        Compen-
and                                                    Stock       Option                  Plan              tion
Principal           Fiscal   Salary    Bonus       Awards        Awards              Compensation          Earnings     sation    Total
                                                                                                                                  (US$)
Position            Year      (US$)       (US$)        (US$)         (US$)                 (US$)            (US$)       (US$)
(a)                  (b)       (c)         (d)          (e)            (f)                  (g)              (h)          (i)      (j)
Chuntan Vernekar,
President            2009        0             0         0             0                      0               0           0         0


Outstanding Equity Awards at 2009 Fiscal Year-End

We do not currently have a stock option plan nor any long-term incentive plans that provide compensation intended to serve as an incentive for
performance. No individual grants of stock options or other equity incentive awards have been made to our sole executive officer and director
since our inception; accordingly, none were outstanding at July 31, 2009.

Employment Contracts, Termination of Employment, Change-in-Control Arrangements

There are currently no employments or other contracts or arrangements with our executive officer. There are no compensation plans or
arrangements, including payments to be made by us, with respect to our sole officer or director that would result from the resignation,
retirement or any other termination of such person from us. There are no arrangements for our sole director or officer that would result from a
change-in-control.

Long-Term Incentive Plan Awards
We do not have any long-term incentive plans that provide compensation intended to serve as incentive for performance.

                                                    COMPENSATION OF DIRECTORS
The sole member of our board of directors is not compensated for his services as a director. The board has not implemented a plan to award
options to any directors. There are no contractual arrangements with any member of the board of directors. We have no director's service
contracts.

                                      CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS


On September 2, 2008, we issued an aggregate of 5,000,000 shares of our common stock to our sole officer and director, Chuntan Vernekar, for
a purchase price of $0.005 per share or for aggregate consideration of $25,000. The shares were issued under Section 4(2) of the Securities Act
of 1933, as amended, and/or Regulation D promulgated by the Securities and Exchange Commission.

We have not entered into any other transaction, nor are there any proposed transactions, in which our sole director and executive officer, or any
significant stockholder, or any member of the immediate family of any of the foregoing, had or is to have a direct or indirect material interest.




                                                                       24
Our sole officer and director may be considered a promoter of the Company due to his participation in and management of the business since
our incorporation.

                       SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

On September 2, 2008, we issued an aggregate of 5,000,000 shares of our common stock to our sole officer and director for aggregate
consideration of $25,000.

The following table sets forth information regarding the beneficial ownership of our common stock as of September 11, 2009 for our sole
officer and director. There is no other person or group of affiliated persons, known by us to beneficially own more than 5% of our common
stock.

We have determined beneficial ownership in accordance with the rules of the Securities and Exchange Commission. These rules generally
attribute beneficial ownership of securities to persons who possess sole or shared voting power or investment power with respect to those
securities. The person is also deemed to be a beneficial owner of any security of which that person has a right to acquire beneficial ownership
within 60 days. Unless otherwise indicated, the person identified in this table has sole voting and investment power with respect to all shares
shown as beneficially owned by him, subject to applicable community property laws, and the address for each person listed in the table is c/o
Goa Sweet Tours Ltd., H.no 889, Ascona, Patem, Benaulim, Goa, India, 403716.

The percentage ownership information shown in the table below is calculated based on 5,000,000 shares of our common stock issued and
outstanding as of September 11, 2009. We do not have any outstanding options, warrants or other securities exercisable for or convertible into
shares of our common stock.

Name and Address of Beneficial      No. of Common        No. of Common Stock Percentage of              Percentage of Ownership
Owner                               Stock                After Offering      Ownership                  After Offering
                                    Before Offering                          Before Offering
Chuntan Vernekar                           5,000,000            5,000,000                        100%                    62.5%
H. no. 889, Ascona, Patem,
Benaulim, Goa, India

All Officers and                           5,000,000       5,000,000                        100%                         62.5%
Directors as a Group

Section 16(a) of the Securities Exchange Act of 1934 requires our directors and executive officers, and persons who own more than ten percent
of our common stock, to file with the Securities and Exchange Commission initial reports of ownership and reports of changes of ownership of
our common stock. Officers, directors and greater than ten percent stockholders are required by SEC regulation to furnish us with copies of all
Section 16(a) forms they file.

We do not have any issued and outstanding securities that are convertible into common stock. Other than the shares covered by the registration
statement of which this prospectus is a part, we have not registered any shares for sale by stockholders under the Securities Act.

                                 DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION
                                             FOR SECURITIES ACT LIABILITIES

Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended, may be permitted to our directors, officers or
persons controlling us, we have been advised that it is the Securities and Exchange Commission‟s opinion that such indemnification is against
public policy as expressed in such act and is, therefore, unenforceable.


                                                                       25
       MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS


The following discussion of our financial condition and results of operations should be read in conjunction with the financial statements and
related notes that appear elsewhere in this prospectus. This discussion contains forward-looking statements and information relating to our
business that reflect our current views and assumptions with respect to future events and are subject to risks and uncertainties, including the
risks in the section entitled Risk Factors beginning on page 5, that may cause our or our industry’s actual results, levels of activity,
performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or
implied by these forward-looking statements.
These forward-looking statements speak only as of the date of this prospectus. Although we believe that the expectations reflected in the
forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, or achievements. Except as required by
applicable law, including the securities laws of the United States, we expressly disclaim any obligation or undertaking to disseminate any
update or revisions of any of the forward-looking statements to reflect any change in our expectations with regard thereto or to conform these
statements to actual results.
Our financial statements are stated in United States Dollars (US$) and are prepared in accordance with accounting principles generally
accepted in the United States.
Overview
We are a development stage company and have not commenced operations or generated or realized any revenues.
Because we have not generated any revenues and no revenues are anticipated until we implement our business plan, our auditors have issued a
going concern opinion. This means that our auditors believe there is substantial doubt that we can continue as an on-going business for the next
twelve months unless we obtain additional capital.
We believe that we will be able to raise enough money through this offering to begin operations but we cannot assure you that we will stay in
business after our operations have commenced. If we are unable to successfully negotiate strategic alliances with purveyors of services to
enable us to offer these services to our clients, or if we are unable to attract enough clients to utilize our services, we may quickly use up the
proceeds from this offering and will need to find alternative sources, like a second public offering, a private placement of securities, or loans
from our officer or others in order for us to maintain our operations. At the present time, we have not made any arrangements to raise additional
cash, other than through this offering.
Results of Operations
From Inception on September 2, 2008 to July 31, 2009
We have not generated any revenues since our inception on September 2, 2008. During the period from inception to July 31, 2009, our
operating expenses were primarily comprised of professional fees of $16,266. We currently anticipate that our legal and accounting fees will
increase over the next 12 months as a result of becoming a reporting company with the SEC, and will be approximately $10,000. We have
prepared an internal business plan.
We have not started our proposed business operations and do not expect to do so until approximately 180 days after we have completed this
offering.
Since inception, we sold 5,000,000 shares of common stock to our sole officer and director for $25,000.
Activities to Date




                                                                       26
A substantial portion of our activities to date has involved developing a business plan and establishing contacts and visibility in the
marketplace. Management has been preparing the conceptual design of the “information only web site”. We have not registered our web site
domain name. Further, we have researched the market for our tour services, and have determined that present office space is deemed to be
adequate.

Plan of Operation

We are a development stage company with no operations, no revenues, no financial backing and few assets. We are in the process of
establishing a business, which provides customers with an all-inclusive tour package covering the state of Goa, India for people looking for
adventure, relaxation, romance, or simply to escape for whatever reason.

While we have not yet developed our tour programs, our president has conducted a limited amount of research regarding the sites of interest,
festivals and areas of interest suitable for the tours. We intend to continue to identify specific services. We will then begin to develop our
website with the funds provided by this offering.

We will begin to design an information page which will utilize artwork and a logo on a website. The e-brochure will outline our services,
products, fee structure, and ordering instructions as well as highlight the past experience of Mr. Vernekar. We plan to distribute an e-brochure
electronically via the internet in accordance with all laws governing online solicitation known as spam mail. We plan to obtain the email
addresses from various alliances such as hotel operators and travel agents. We will contract web space from a local Internet service provider.

We intend to register and list our web address with widely used search engines and directories. When registering, we plan to include keyword
sensitive content referred to as metatags, or words that describe the content of the site, as well as titles to attempt to ensure that our domain
name is listed prominently in search results in most search returns.

The first stage of our business plan is to develop our website, produce the print media, and develop relationships with Goan hotels and travel
agencies, as follows:

    a.
                Presently we have not secured relationships with the hotels and service providers; we will have conducted a limited amount of
                research regarding availability and suitability. We will have identified specific hotels and service providers. We expect that our
                travel costs to begin our promotions to begin within three months after this registration statement becomes effective. The initial
                budget is $4,000.
    b.
                We will begin developing our website which is expected to take 2 to 4 months. The initial cost will be $4,000. This website
                will utilize artwork and a logo and include the mission statement, brief bios on our President, pictures of locations, fee
                structure, contact and ordering instructions.
    c.
                We will develop a colorful brochure which will mirror our website. These brochures will be given to travel agents, hotels and
                resorts. We anticipate the cost for the development and printing of brochures will be $2,000.

Our budget for the first stage of our business plan is as follows:

Proceeds to us                                                       $30,000
Working capital on hand                                                5,475
Total                                                                $35,475

Legal Counsel and Auditor                                            $13,475
Brochures, Marketing and Promotion                                     6,000
Website Development                                                    6,000
Office and Administration                                              5,000
Computer and Equipment                                                 3,000
Miscellaneous Administrative Expenses                                  2,000


                                                                          27
Total                                                            $35,475

We do not expect to realize any revenues during the first six months of operations, which are not expected to commence until winter 2010,
when the Goan tourist season commences.

After the 2009 winter tourist season and depending on the success of the first stage of our plan, we plan to:
    
         begin upgrading our website, which is expected to take two to four months with a maximum total cost of $18,000 to complete the
         website; and
    
         continue to develop and enhance our relationship with tour and hotel operators and staff.



We also may acquire a luxury four-by-four cruiser vehicle.

During the first stages of our growth, Mr. Vernekar will provide all the labor required to operate the website, travel arrangements and bookings
at no additional cost. Since we intend to operate with very limited administrative support, Mr. Vernekar will continue to be responsible for at
least the first year of operations.

Off Balance Sheet Arrangements

We do not have any off-balance sheet arrangements.

Liquidity and Capital Resources
As of the date of this prospectus, we have yet to generate any revenues from our business operations.
The following table provides selected financial data about our company for the period from the date of incorporation through July 31, 2009. For
detailed financial information, see the financial statements included in this prospectus.

           Balance Sheet Data
                                              July 31, 2009

          Cash
                                              $ 9,741
          Total assets
                                              $ 9,741
          Total liabilities
                                              $ 4,266
          Shareholders' equity
                                              $ 5,475

Other than the shares offered by this prospectus, no other source of capital has been has been identified or sought. If we experience a shortfall
in operating capital prior to funding from the proceeds of this offering, our director has verbally agreed to advance the Company funds to
complete the registration process to the maximum of $20,000.
Limited operating history; need for additional capital
There is no historical financial information about us upon which to base an evaluation of our performance. We are in the development stage of
our operations and have not generated any revenues. We cannot assure you that we will be successful in our business operations. Our business
is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due
to price and cost increases in services and products.
To become profitable and competitive, we have to locate and negotiate agreements with service providers to allow us to represent them for a
percentage-based commission. We then have to locate clients to book those services through us. We are seeking equity financing to provide for
the capital required to implement our operations.
We cannot assure you that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we
may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.
28
Going Concern Consideration

The report of our independent registered accounting firm raises concern about our ability to continue as a going concern based on the absence
of an established source of revenue, recurring losses from operations, and our need for additional financing in order to fund our operations in
2010. Please see footnote 1 to our financial statements for additional information.

Critical Accounting Policies

An accounting policy is considered to be critical if it requires an accounting estimate to be made based on assumptions about matters that are
highly uncertain at the time the estimate is made, and if different estimates that reasonably could have been used, or changes in the accounting
estimates that are reasonably likely to occur periodically, could materially impact the financial statements.

Financial Reporting Release No. 60 requires all companies to include a discussion of critical accounting policies or methods used in the
preparation of financial statements. Note 2 to the financial statements, included elsewhere in this prospectus, includes a summary of the
significant accounting policies and methods used in the preparation of our financial statements. The following is a brief discussion of the more
significant accounting policies and methods used by us.
Basis of accounting

Our financial statements are prepared using the accrual method of accounting. We have elected July 31 as our fiscal year end.

Use of estimates and assumptions

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 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. Actual results could differ from those
estimates.

Revenue and Cost Recognition

We have generated no revenues to date. We plan to recognize revenue on arrangements in accordance with Securities and Exchange
Commission Staff Accounting Bulletin (“SAB”) No. 101, “Revenue Recognition in Financial Statements” and SAB No. 104, “Revenue
Recognition.” In all cases, revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists,
the service is performed and collectibles is reasonably assured. We will recognize revenues from the sale of our tours when the payment has
been received.

Intellectual Property

We have adopted the provisions of Emerging Issues Task Force 00-2, “Accounting for Web Site Development Costs.” Costs incurred in the
planning stage of a website are expensed as research and development while costs incurred in the development stage are capitalized and
amortized over the life of the asset, estimated to be five years. Expenses subsequent to the launch will be expensed as research and
development expenses. We will expense upgrades and revisions to our website as incurred. We incurred no costs for research and development
during fiscal 2010. Once our website is fully operational, this asset will be amortized over a sixty month period.

Income taxes

Income taxes are provided in accordance with Statement of Financial Accounting Standards No. 109 (“SFAS 109”), “Accounting for Income
Taxes.” A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss
carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.


                                                                         29
Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all
of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on
the date of enactment.

At July 31, 2009, a full deferred tax asset valuation allowance has been provided and no deferred tax asset benefit has been recorded.

Recent Accounting Pronouncements

We do not expect the adoption of recently issued accounting pronouncements to have a significant impact on our results of operations, financial
position or cash flow.


      CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

We have not had any changes in or disagreements with our accountants on accounting and financial disclosure. LBB & Associates Ltd., LLP
has served as our accounting firm since our inception.



                                             WHERE YOU CAN GET MORE INFORMATION

In accordance with the Securities Act of 1933, we are filing with the SEC a registration statement on Form S-1, of which this prospectus is a
part, covering the securities being offering by the selling stockholders. As permitted by rules and regulations of the SEC, this prospectus does
not contain all of the information set forth in the registration statement. For further information regarding both our Company and our common
stock, we refer you to the registration statement, including all exhibits and schedules, which you may inspect without charge at the public
reference facilities of the SEC‟s Washington, D.C. office, 100 F Street, N.E., Washington, D.C. 20549, on official business days during the
hours of 10am and 3pm, and on the SEC Internet site at www.sec.gov . Information regarding the operation of the public reference rooms may
be obtained by calling the SEC at 1-800-SEC-0330.



                                                                         30
GOA SWEET TOURS LTD.
(A Development Stage Company)

FINANCIAL STATEMENTS

JULY 31, 2009




                                31
                                         Report of Independent Registered Public Accounting Firm


To the Board of Directors and Stockholder of
Goa Sweet Tours Ltd.
 (A Development Stage Company)
Benaulim, Goa, India
We have audited the accompanying balance sheet of Goa Sweet Tours Ltd. as of July 31, 2009, and the related statement of operations,
stockholder‟s equity, and cash flows for the period from September 2, 2008 (Inception) through July 31, 2009. These financial statements are
the responsibility of the Company‟s management. Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting.
Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company‟s internal control over financial reporting.
Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures
in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the
overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Goa Sweet Tours Ltd.
as of July 31, 2009, and the results of its operations and its cash flows for the period from September 2, 2008 (Inception) through July 31, 2009,
in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note
1 to the financial statements, the Company has suffered losses from operations which raises substantial doubt about its ability to continue as a
going concern. Management‟s plans regarding this matter also are described in Note 1. The financial statements do not include any adjustments
that might result from the outcome of this uncertainty.

LBB & Associates Ltd., LLP
Houston, Texas
August 26, 2009


                                                                       F-1
GOA SWEET TOURS LTD.
(A Development Stage Company)
BALANCE SHEET
July 31, 2009


                                                                                                                    July 31,
                                                                                                                       2009
                                                                                                                          $

                                            ASSETS
Current assets
 Cash                                                                                                                  9,741
    Total current assets                                                                                               9,741
   Total assets                                                                                                        9,741

                    LIABILITIES AND STOCKHOLDERS’ EQUITY

                                      LIABILITIES
Current liabilities
 Accounts payables and accrued liabilities                                                                             4,266
    Total current liabilities                                                                                          4,266
    Total liabilities                                                                                                  4,266

                                STOCKHOLDER‟S EQUITY

Preferred stock: $0.001 par value, 100,000,000 authorized, 0 issued and outstanding                                        -
Common stock: $0.001 par value, 100,000,000 authorized, 5,000,000 issued and outstanding                               5,000
Additional paid-in capital                                                                                            20,000
Deficit accumulated during the development stage                                                                    (19,525)
   Total stockholder‟s equity                                                                                          5,475

   Total liabilities and stockholder‟s equity                                                                          9,741

                                        The accompanying notes are an integral part of these financial statements




                                                                          F-2
GOA SWEET TOURS LTD.
(A Development Stage Company)
STATEMENT OF OPERATIONS

                                                                                          Period from September 2,
                                                                                                 2008 (Inception) to
                                                                                                       July 31, 2009
                                                                                                                   $

EXPENSES
  General and administrative                                                                                      3,259
  Professional fees                                                                                              16,266
NET LOSS                                                                                                       (19,525)


Basic and diluted net loss per share                                                                             (0.00)
Weighted average shares outstanding                                                                          5,000,000




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




                                                                          F-3
GOA SWEET TOURS LTD.
(A Development Stage Company)
STATEMENT OF CASH FLOWS

                                                                                       Period from September 2,
                                                                                              2008 (inception) to
                                                                                                   July 31, 2009
                                                                                                                $
 CASH FLOWS FROM OPERATING ACTIVITIES
 Net loss                                                                                                    (19,525)
 Changes in operating assets and liabilities
   Accounts payables and accrued liabilities                                                                    4,266
 NET CASH USED IN OPERATING ACTIVITIES                                                                       (15,259)

 CASH FLOWS FROM FINANCING ACTIVITIES
 Common stock issued for cash                                                                                 25,000
 NET CASH FLOWS PROVIDED BY FINANCING ACTIVITIES                                                              25,000

 NET INCREASE IN CASH                                                                                          9,741

 CASH, BEGINNING OF PERIOD                                                                                        -

  CASH, END OF PERIOD                                                                                          9,741



 Supplemental cash flow information:
   Cash paid for:
   – Interest paid                                                                                                -
   – Income taxes paid                                                                                            -




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




                                                                   F-4
GOA SWEET TOURS LTD.
(A Development Stage Company)
 STATEMENT OF STOCKHOLDER’S EQUITY
For the period September 2, 2008 (Inception) to July 31, 2009

                                                                                                    Deficit Accumulated
                                                                                  Additional             During the
                                              Common Stock                         Paid-in             Development
                                           Number    Par Value                     Capital                  Stage                   Total

Balance, September 2, 2008 (inception)         -            $          -         $          -           $             -         $         -
Common stock issued for cash                 5,000,000                 5,000               20,000                           -            25,000
Net loss                                             -                     -                    -                    (19,525)          (19,525)

Balance, July 31, 2009                       5,000,000           $     5,000          $    20,000                $   (19,525)         $     5,475



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



                                                                       F-5
GOA SWEET TOURS LTD.
(A Development Stage Company)
 NOTES TO FINANCIAL STATEMENTS
For the period September 2, 2008 (Inception) to July 31, 2009


1. NATURE AND CONTINUANCE OF OPERATIONS
The Company was incorporated in the State of Delaware on September 2, 2008 and is in the development stage. The Company was formed to
provide personalized concierge tour packages to tourists who visit the State of Goa, India.
In accordance with SFAS No.7, the Company is considered to be in the development stage. Its activities to date have been limited to capital
formation, organization and development of its business plan. The Company has not commenced operations.
These financial statements have been prepared on a going concern basis which assumes the Company will not be able to realize its assets and
discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since inception resulting
in an accumulated deficit of $19,525 as at July 31, 2009 and further losses are anticipated in the development of its business raising substantial
doubt about the Company‟s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company
generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising
from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with
existing cash on hand and loans from directors and/or the private placement of common stock.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation
The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States
of America and are presented in US dollars.
Use of Estimates and Assumptions
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 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.
Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the
Company is a going concern.

Cash and Cash Equivalents
The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.




                                                                        F-6
GOA SWEET TOURS LTD.
(A Development Stage Company)
 NOTES TO FINANCIAL STATEMENTS
For the period September 2, 2008 (Inception) to July 31, 2009


2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Fair Value of Financial Instruments

The carrying value of cash and accounts payables and accrued liabilities approximates their fair value because of the short-term nature of these
instruments. Unless otherwise noted, it is management‟s opinion the Company is not exposed to significant interest, currency or credit risks
arising from these financial instruments.

Foreign Currency Translation

The financial statements are presented in United States dollars. In accordance with Statement of Financial Accounting Standards No. 52,
“Foreign Currency Translation”, foreign denominated monetary assets and liabilities are translated into their United States dollar equivalents
using foreign exchange rates which prevailed at the balance sheet date. Non monetary assets and liabilities are translated at the exchange rates
prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange during the year. Gains or losses resulting
from foreign currency transactions are included in results of operations.

Revenue and Cost Recognition

The Company‟s revenues will be derived principally by providing tour packages to tourists in Goa, India. The Company has generated no
revenues to date. The Company plans to recognize revenue on arrangements in accordance with Securities and Exchange Commission Staff
Accounting Bulletin No. 101, “Revenue Recognition in Financial Statements” and SAB No. 104, “Revenue Recognition”. The Company
recognizes revenue when it is realized or realizable and earned less estimated future doubtful accounts. The Company considers revenue
realized or realizable and earned when it has persuasive evidence of an arrangement that the services have been rendered to the customer, the
sales price is fixed or determinable, and collectability is reasonably assured.

Intellectual Properties

The Company has adopted the provisions of Emerging Issues Task Force 00-2, “Accounting for Web Site Development Costs.” Costs incurred
in the planning stage of a website are expensed as research and development while costs incurred in the development stage are capitalized and
amortized over the life of the asset, estimated to be five years. Expenses subsequent to the launch will be expensed as research and
development expenses. The Company will expense upgrades and revisions to its website as incurred. The Company incurred no costs for
research and development during fiscal 2009. Once the Company‟s website is fully operational, this asset will be amortized over a sixty month
period.

Basic and Diluted Loss Per Share

The Company computes loss per share in accordance with SFAS No. 128, “Earnings per Share” which requires presentation of both basic and
diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common
shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all
dilutive potential common shares outstanding during the period including stock options and warrants using the treasury method. Dilutive loss
per share excludes all potential common shares if their effect is anti-dilutive.




                                                                      F-7
GOA SWEET TOURS LTD.
(A Development Stage Company)
 NOTES TO FINANCIAL STATEMENTS
For the period September 2, 2008 (Inception) to July 31, 2009


2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Income Taxes

Income taxes are provided in accordance with Statement of Financial Accounting Standards No. 109 (SFAS 109), Accounting for Income
Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry
forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.

Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all
of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on
the date of enactment.

At July 31, 2009 a full deferred tax asset valuation allowance has been provided and no deferred tax asset benefit has been recorded.

Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company‟s
results of operations, financial position or cash flow.

3. CAPITAL STOCK

The total number of common shares authorized that may be issued by the Company is 100,000,000 shares with a par value of $0.001 per share.

The total number of preferred shares authorized that may be issued by the Company is 100,000,000 shares with a par value of $0.001 per share.
The preferred stock may be issued in one or more series, from time to time, with each series to have such designation, relative rights,
preference or limitations, as adopted by the Company‟s Board of Directors.

During the period ended July 31, 2009, the Company issued 5,000,000 shares of common stock for total cash proceeds of $25,000 to the
Company‟s sole director and officer.

At July 31, 2009, there were no outstanding stock options or warrants.
F-8
GOA SWEET TOURS LTD.
(A Development Stage Company)
 NOTES TO FINANCIAL STATEMENTS
For the period September 2, 2008 (Inception) to July 31, 2009


4.   INCOME TAXES
As of July 31, 2009, the Company had net operating loss carry forwards of approximately $19,525 that may be available to reduce future years‟
taxable income through 2027. Future tax benefits which may arise as a result of these losses have not been recognized in these financial
statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the
deferred tax asset relating to these tax loss carry-forwards.
The components of the deferred tax asset, the statutory tax rate, the effective tax rate and the elected amount of the valuation allowance are
indicated below:
                                                           From September 2, 2008
                                                                   (Inception) to
                                                                     July 31, 2009
Net Operating Loss                                                    $     19,525
Statutory Tax Rate                                                            34%
Deferred Tax Asset                                                           6,638
Valuation Allowance                                                        (6,638)
Net Deferred Tax Asset                                                 $         -



5. RELATED PARTY TRANSACTIONS
The Company neither owns nor leases any real or personal property. Mr. Chuntan Vernekar, sole officer and director of the Company, will
provide the Company with use of office space and services free of charge. The Company's sole officer and director is involved in
other business activities and may in the future, become involved in other business opportunities as they become available. Thus he may face
a conflict in selecting between the Company and his other business interests. The Company has not formulated a policy for the resolution of
such conflicts.
Mr. Vernekar, sole officer and director of the Company, will not be paid for any underwriting services that he performs on behalf of the
Company with respect to the Company's upcoming S-1 offering. He will also not receive any interest on any funds that he advances to the
Company for offering expenses prior to the offering being closed which will be repaid from the proceeds of the offering.




                                                                       F-9
Until ________, 2009 [90 days from date of prospectus], all dealers effecting transactions in these securities, whether or not
participating in this offering, may be required to deliver a prospectus. This is in addition to the dealer’s obligation to deliver a
prospectus when acting as underwriters and with respect to their unsold allotments or subscriptions.

You should rely only on the information contained in this prospectus. We have not authorized any dealer, salesperson or other person
to give you different information. This prospectus does not constitute an offer to sell nor are they seeking an offer to buy the securities
referred to in this prospectus in any jurisdiction where the offer or sale is not permitted. The information contained in this prospectus
and the documents incorporated by reference are correct only as of the date shown on the cover page of these documents, regardless of
the time of the delivery of these documents or any sale of the securities referred to in this prospectus.




                                                   GOA SWEET TOURS LTD.

                                            3,000,000 SHARES OF COMMON STOCK

                                                            PROSPECTUS




                                                           September 17, 2009


                                                                    II-1
                                                                        PART II

                                               INFORMATION NOT REQUIRED IN PROSPECTUS


  Item 13.     Other Expenses of Issuance and Distribution

  The following table sets forth the expenses in connection with the issuance and distribution of the securities being registered hereby. All such
  expenses will be borne by the registrant.

Securities and Exchange Commission registration fee                                     $              2
Transfer Agent Fees                                                                     $          1,000
Legal, accounting, consulting fees and expenses                                         $         14,000
Edgar filing, printing and engraving fees                                               $          1,000
Total(
                                                                                        $         16,002

  All amounts other than the Commission‟s registration fee are estimates. All expenses will be borne by the registrant.

  Item 14.     Indemnification of Directors and Officers

  Our officers and directors are indemnified as provided by the General Corporation Law of the state of Delaware (the “GCL”). Under the GCL,
  a corporation may indemnify a director or officer for expenses, including attorneys‟ fees, judgments, fines, and amounts paid in settlement in
  connection with certain actions, provided the corporation has determined that they meet the applicable standards of conduct set forth therein.
  Such determination shall be made, with respect to a person who is a director or officer at the time of such determination:

             (1) by a majority vote of the directors who are not parties to such action, suit or proceeding, even though less than a quorum, or
             (2) by a committee of such directors designated by majority vote of such directors, even though less than a quorum, or
             (3) if there are no such directors, or if such directors so direct, by independent legal counsel in a written opinion, or
             (4) by the stockholders.

  Our bylaws provide that we will indemnify our directors and officers to the fullest extent not prohibited by Delaware law.

  Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended, may be permitted to directors, officers and
  controlling persons of the registrant pursuant to any provision of the certificate of incorporation, bylaws, contract arrangements, statute, or
  otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public
  policy as expressed in the Securities Act of 1933, and is, therefore, unenforceable. In the event that a claim for indemnification against such
  liabilities (other than the payment by the registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
  officer or controlling person in connection with the securities being registered, the registrant issuer will, unless in the opinion of its counsel the
  matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is
  against public policy as expressed in the Securities Act of 1933, and will be governed by the final adjudication of such issue.

  Item 15.
              Recent sales of unregistered securities




                                                                           II-1
Set forth below is information regarding the issuance and sales of securities without registration since inception. No such sales involved the use
of an underwriter; no advertising or public solicitation was involved; the securities bear a restrictive legend; and no commissions were paid in
connection with the sale of any securities.

On September 2, 2008, the Company issued a total of 5,000,000 shares of common stock to Mr. Chuntan Vernekar for cash at $0.005 per share
for a total of $25,000.

These securities were issued in reliance upon the exemption contained in Section 4(2) of the Securities Act of 1933. These securities were
issued to a promoter of the company, bear a restrictive legend and were issued to a non-US resident.

Item 16. Exhibits and Financial Statement Schedules

Exhibits

 Exhibit
  No.                                                Description
   3.1      Articles of Incorporation
   3.2      Bylaws
   4.1      Specimen Stock Certificate
   5.1      Legal opinion of Gersten Savage LLP
  23.1      Consent of LBB & Associates Ltd., LLP
  23.2      Consent of Gersten Savage LLP (Reference is made to Exhibit 5.1)



Financial Statement Schedules

The financial statement schedules are omitted because they are inapplicable or the requested information is shown in our financial statements or
related notes thereto.

Item 17. Undertakings.

The undersigned registrant hereby undertakes that:

(1)   It will file, during any period in which it offers or sells securities, a post-effective amendment to this Registration Statement to:

           (a)
                   Include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
           (b)
                   Reflect in the prospectus any facts or events which, individually or together, represent a fundamental change in the
                   information in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities
                   offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the
                   low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the
                   Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20%
                   change in the maximum aggregate offering price set forth in the „„Calculation of Registration Fee‟‟ table in the effective
                   registration statement; and
           (c)
                   Include any additional or changed material information on the plan of distribution;

 (2) For determining liability under the Securities Act of 1933, it will treat each post-effective amendment as a new registration statement of
the securities offered, and the offering of the securities at that time to be the initial bona fide offering; and

(3)   It will file a post-effective amendment to remove from registration any of the securities that remain unsold at the end of the offering.


                                                                          II-2
(4) For determining any liability under the Securities Act of 1933, it will treat the information omitted from the form of prospectus filed as
part of this registration statement in reliance upon Rule 430A and contained in a form of prospectus filed by the small business issuer under
Rule 424(b)(1) or (4) or 497(h) under the Securities Act of 1933, as part of this registration statement as of the time the Commission declared it
effective.

(5) For determining any liability under the Securities Act of 1933, it will treat each post-effective amendment that contains a form of
prospectus as a new registration statement for the securities offered in the registration statement, and that offering of the securities at that time
as the initial bona fide offering of those securities.




                                                                          II-3
                                                                 SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the Registrant has duly caused this registration statement to be signed on its behalf
by the undersigned, thereunto duly authorized, in the City of Benaulim, State of Goa, India on September 17, 2009.

      GOA SWEET TOURS LTD.
      By:   /s/ Chuntan Vernekar
            Chuntan Vernekar
            President, Treasurer, Secretary and Director




Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities
and on the dates indicated.

            Name                                             Title                                          Date

                                     Principal Executive Officer,                                 September 17, 2009
                                     Principal Financial Officer,
     /s/ Chuntan Vernekar            Secretary and Director

      Chuntan Vernekar




                                                                        II-4
                                    INDEX TO EXHIBITS
Exhibit
 No.                                           Description
  3.1     Articles of Incorporation
  3.2     Bylaws
  4.1     Specimen Stock Certificate
  5.1     Legal opinion of Gersten Savage LLP
 23.1     Consent of LBB & Associates Ltd., LLP
 23.2     Consent of Gersten Savage LLP (Reference is made to Exhibit 5.1)


                                               II-5
                                                              BYLAWS OF
                                                         GOA SWEET TOURS LTD.

                                                            (a Delaware Corporation)

                                                                  ARTICLE 1
                                                                   OFFICES


          1.1 Registered Office . The registered office of Goa Sweet Tours Ltd . (the “Corporation”) in the State of Delaware shall be
established and maintained at 1811 Silverside Road, Wilmington, Delaware 19810, in the County of New Castle; and Vcorp Services, LLC
shall be the registered agent of the corporation in charge thereof.


         1.2 Other Offices . The Corporation may also have offices at such other places both within and without the State of Delaware as the
board of directors of the Corporation (the “Board of Directors”) may from time to time determine or the business of the Corporation may
require.

                                                             ARTICLE 2
                                                     MEETINGS OF STOCKHOLDERS


        2.1 Place of Meetings . All meetings of the stockholders shall be held at such time and place, either within or without the State of
Delaware, as shall be designated from time to time by the Board of Directors and stated in the notice of the meeting or in a duly executed
waiver of notice thereof.


          2.2 Annual Meetings . The annual meeting of stockholders shall be held on such date and at such time as may be fixed by the Board of
Directors and stated in the notice of the meeting, for the purpose of electing directors and for the transaction of only such other business as is
properly brought before the meeting in accordance with these Bylaws (the “Bylaws”). Written notice of an annual meeting stating the place,
date and hour of the meeting, shall be given to each stockholder entitled to vote at such meeting not less than ten (10) nor more than sixty
(60) days before the date of the annual meeting. To be properly brought before the annual meeting, business must be either (i) specified in the
notice of annual meeting (or any supplement or amendment thereto) given by or at the direction of the Board of Directors, (ii) otherwise
brought before the annual meeting by or at the direction of the Board of Directors, or (iii) otherwise properly brought before the annual meeting
by a stockholder. In addition to any other applicable requirements, for business to be properly brought before an annual meeting by a
stockholder, the stockholder must have given timely notice thereof in writing to the Secretary of the Corporation. To be timely, a stockholder‟s
notice must be delivered to or mailed and received at the principal executive offices of the Corporation not less than sixty (60) days nor more
than ninety (90) days prior to the meeting; provided, however, that in the event that less than seventy (70) days notice or prior public disclosure
of the date of the annual meeting is given or made to stockholders, notice by a stockholder, to be timely, must be received no later than the
close of business on the tenth (10 th ) day following the day on which such notice of the date of the annual meeting was mailed or such public
disclosure was made, whichever first occurs. A stockholder‟s notice to the Secretary shall set forth (a) as to each matter the stockholder
proposes to bring before the annual meeting (i) a brief description of the business desired to be brought before the annual meeting and the
reasons for conducting such business at the annual meeting, and (ii) any material interest of the stockholder in such business, and (b) as to the
stockholder giving the notice (i) the name and record address of the stockholder and (ii) the class, series and number of shares of capital stock
of the Corporation which are beneficially owned by the stockholder. Notwithstanding anything in these Bylaws to the contrary, no business
shall be conducted at the annual meeting except in accordance with the procedures set forth in this Article 2, Section 2. The officer of the
Corporation presiding at an annual meeting shall, if the facts warrant, determine and declare to the annual meeting that business was not
properly brought before the annual meeting in accordance with the provisions of this Article 2, Section 2, and if such officer should so
determine, such officer shall so declare to the annual meeting and any such business not properly brought before the meeting shall not be
transacted.


         2.3 Special Meetings . Special meetings of the stockholders, for any purpose or purposes, unless otherwise prescribed by statute or by
the Certificate of Incorporation of the Corporation (the “Certificate of Incorporation”), may only be called by a majority of the entire Board of
Directors, or the Chief Executive Officer or the Chairman, and shall be called by the Secretary at the request in writing of stockholders owning
a majority in amount of the entire capital stock of the corporation issued and outstanding and entitled to vote. Such request shall state the
purpose or purposes of the proposed meeting. Unless otherwise provided by law, written notice of a special meeting of stockholders, stating the
time, place and purpose or purposes thereof, shall be given to each stockholder entitled to vote at such meeting, not less than ten (10) or more
than sixty (60) days before the date fixed for the meeting. Business transacted at any special meeting of stockholders shall be limited to the
purposes stated in the notice.
          2.4 Quorum . The holders of a majority of the capital stock issued and outstanding and entitled to vote thereat, present in person or
represented by proxy, shall constitute a quorum at all meetings of the stockholders for the transaction of business except as otherwise provided
by statute or by the Certificate of Incorporation. If, however, such quorum shall not be present or represented at any meeting of the
stockholders, the holders of a majority of the votes entitled to be cast by the stockholders entitled to vote thereat, present in person or
represented by proxy, shall have power to adjourn the meeting from time to time, without notice other than announcement at the meeting, until
a quorum shall be present or represented. At such adjourned meeting at which a quorum shall be present or represented, any business may be
transacted which might have been transacted at the meeting as originally noticed. If the adjournment is for more than thirty (30) days, or if after
the adjournment a new record date is fixed for the adjourned meeting, a notice of the adjourned meeting shall be given to each stockholder
entitled to vote at the meeting.

         2.5 Organization . The Chairman of the Board of Directors shall act as chairman of meetings of the stockholders. The Board of
Directors may designate any other officer or director of the Corporation to act as chairman of any meeting in the absence of the Chairman of
the Board of Directors, and the Board of Directors may further provide for determining who shall act as chairman of any stockholders meeting
in the absence of the Chairman of the Board of Directors and such designee. The Secretary of the Corporation shall act as secretary of all
meetings of the stockholders, but in the absence of the Secretary the presiding officer may appoint any other person to act as secretary of any
meeting.

          2.6 Voting . Unless otherwise required by law, the Certificate of Incorporation or these Bylaws, any question (other than the election
of directors) brought before any meeting of stockholders shall be decided by the vote of the holders of a majority of the stock represented and
entitled to vote thereat. At all meetings of stockholders for the election of directors, a plurality of the votes cast shall be sufficient to elect. Each
stockholder represented at a meeting of stockholders shall be entitled to cast one vote for each share of the capital stock entitled to vote thereat
held by such stockholder, unless otherwise provided by the Certificate of Incorporation. Each stockholder entitled to vote at a meeting of
stockholders or to express consent or dissent to corporate action in writing without a meeting may authorize any person or persons to act for
him by proxy. All proxies shall be executed in writing and shall be filed with the Secretary of the Corporation not later than the day on which
exercised. No proxy shall be voted or acted upon after three (3) years from its date, unless the proxy provides for a longer period. The Board of
Directors, in its discretion, or the officer of the Corporation presiding at a meeting of stockholders, in his discretion, may require that any votes
cast at such meeting shall be cast by written ballot.


          2.7 Action of Shareholders without Meeting . Unless otherwise provided by the Certificate of Incorporation, any action required to be
taken at any annual or special meeting of stockholders, or any action which may be taken at any annual or special meeting of such stockholders,
may be taken without a meeting, without prior notice and without a vote, if a consent in writing, setting forth the action so taken, shall be
signed by the holders of outstanding stock having not less than the minimum number of votes that would be necessary to authorize or take such
action at a meeting at which all shares entitled to vote thereon were present and voted, and shall be delivered to the Corporation by delivery to
its registered office in the State of Delaware, its principal place of business, or an officer or agent of the Corporation having custody of the
book in which proceedings of meetings of stockholders are recorded. Delivery made to the Corporation‟s registered office shall be by hand or
by certified or registered mail, return receipt requested. Prompt notice of the taking of the corporate action without a meeting by less than
unanimous written consent shall be given to those stockholders who have not consented in writing.

          2.8 Voting List . The officer who has charge of the stock ledger of the corporation shall prepare and make, at least ten (10) days before
every meeting of stockholders, a complete list of the stockholders entitled to vote at the meeting, arranged in alphabetical order, showing the
address of each stockholder and the number of shares registered in the name of each stockholder. Such list shall be open to the examination of
any stockholder, for any purpose germane to the meeting, during ordinary business hours, for a period of at least ten (10) days prior to the
election, either at a place within the city, town or village where the election is to be held, which place shall be specified in the notice of the
meeting, or, if not specified, at the place where said meeting is to be held. The list shall be produced and kept at the time and place of election
during the whole time thereof, and may be inspected by any stockholder of the Corporation who is present.

         2.9 Stock Ledger . The stock ledger of the Corporation shall be the only evidence as to who are the stockholders entitled to examine
the stock ledger, the list required by Section 8 of this Article 2 or the books of the Corporation, or to vote in person or by proxy at any meeting
of stockholders.

         2.10 Adjournment . Any meeting of the stockholders, including one at which directors are to be elected, may be adjourned for such
periods as the presiding officer of the meeting or the stockholders present in person or by proxy and entitled to vote shall direct.

          2.11 Ratification . Any transaction questioned in any stockholders‟ derivative suit, or any other suit to enforce alleged rights of the
Corporation or any of its stockholders, on the ground of lack of authority, defective or irregular execution, adverse interest of any director,
officer or stockholder, nondisclosure, miscomputation or the application of improper principles or practices of accounting may be approved,
ratified and confirmed before or after judgment by the Board of Directors or by the holders of Common Stock and, if so approved, ratified or
confirmed, shall have the same force and effect as if the questioned transaction had been originally duly authorized, and said approval,
ratification or confirmation shall be binding upon the Corporation and all of its stockholders and shall constitute a bar to any claim or execution
of any judgment in respect of such questioned transaction.
         2.12 Judges . All votes by ballot at any meeting of stockholders shall be conducted by two judges appointed for the purpose either by
the directors or by the meeting. The judges shall decide upon the qualifications of voters, count the votes and declare the result.

                                                                  ARTICLE 3
                                                                  DIRECTORS


          3.1 Powers; Number; Qualifications . The business and affairs of the Corporation will be managed by the Board of Directors. The
Board of Directors may exercise all such powers of the Corporation and do all such lawful acts and things as are not by statute, by the
Certificate of Incorporation or by these Bylaws directed or required to be exercised or done by the Stockholders. The number of directors
which constitute the whole Board of Directors will be such number as determined by resolution of the Board of Directors from time to time;
provided that no decrease in the number of directors shall have the effect of shortening the term of any incumbent director. As of the date of the
initial adoption of these Bylaws, the number of directors constituting the Board of Directors shall be one or more. Directors need not be
stockholders of the Corporation.


         3.2 Election; Term of Office; Resignation; Removal; Vacancies . Each director shall hold office until the next annual meeting of
stockholders or until such director‟s earlier resignation, removal from office, death or incapacity. Unless otherwise provided in the Certificate
of Incorporation, vacancies and newly created directorships resulting from any increase in the authorized number of directors or from any other
cause may be filled by a majority of the directors then in office, although less than a quorum, or by a sole remaining director and each director
so chosen shall hold office until the next annual meeting and until such director‟s successor shall be duly elected and shall qualify, or until such
director‟s earlier resignation, removal from office, death or incapacity.

          3.3 Nominations . Nominations of persons for election to the Board of Directors of the Corporation at a meeting of stockholders of the
Corporation may be made at such meeting by or at the direction of the Board of Directors, by any committee or persons appointed by the Board
of Directors or by any stockholder of the Corporation entitled to vote for the election of directors at the meeting who complies with the notice
procedures set forth in this Article 3, Section 3. Such nominations by any stockholder shall be made pursuant to timely notice in writing to the
Secretary of the Corporation. To be timely, a stockholder‟s notice shall be delivered to or mailed and received at the principal executive offices
of the Corporation not less than sixty (60) days nor more than ninety (90) days prior to the meeting; provided, however, that in the event that
less than seventy (70) days notice or prior public disclosure of the date of the meeting is given or made to stockholders, notice by the
stockholder, to be timely, must be received no later than the close of business on the tenth (10th) day following the day on which such notice of
the date of the meeting was mailed or such public disclosure was made, whichever first occurs. Such stockholder‟s notice to the Secretary shall
set forth (i) as to each person whom the stockholder proposes to nominate for election or reelection as a director, (a) the name, age, business
address and residence address of the person, (b) the principal occupation or employment of the person, (c) the class and number of shares of
capital stock of the Corporation which are beneficially owned by the person, and (d) any other information relating to the person that is
required to be disclosed in solicitations for proxies for election of directors pursuant to the Rules and Regulations of the Securities and
Exchange Commission under Section 14 of the Securities Exchange Act of 1934, as amended, and (ii) as to the stockholder giving the notice
(a) the name and record address of the stockholder and (b) the class and number of shares of capital stock of the Corporation which are
beneficially owned by the stockholder. The Corporation may require any proposed nominee to furnish such other information as may
reasonably be required by the Corporation to determine the eligibility of such proposed nominee to serve as a director of the Corporation. No
person shall be eligible for election as a director of the Corporation unless nominated in accordance with the procedures set forth herein. The
officer of the Corporation presiding at an annual meeting shall, if the facts warrant, determine and declare to the meeting that a nomination was
not made in accordance with the foregoing procedure, and if he should so determine, he shall so declare to the meeting and the defective
nomination shall be disregarded.

          3.4 Meetings . The Board of Directors of the Corporation may hold meetings, both regular and special, either within or without the
State of Delaware. The first meeting of each newly elected Board of Directors shall be held immediately after and at the same place as the
meeting of the stockholders at which it is elected and no notice of such meeting shall be necessary to the newly elected directors in order to
legally constitute the meeting, provided a quorum shall be present; or the Board of Directors may meet at such place and time as is fixed by the
consent in writing of all the directors. Regular meetings of the Board of Directors may be held without notice at such time and place as shall
from time to time be determined by the Board of Directors. Special meetings of the Board of Directors may be called by the Chief Executive
Officer or a majority of the entire Board of Directors. Notice thereof stating the place, date and hour of the meeting shall be given to each
director either by mail not less than forty-eight (48) hours before the date of the meeting, by telephone, facsimile, telegram or e-mail on
twenty-four (24) hours notice, or on such shorter notice as the person or persons calling such meeting may deem necessary or appropriate in the
circumstances.

         3.5 Quorum . Except as may be otherwise specifically provided by law, the Certificate of Incorporation or these Bylaws, at all
meetings of the Board of Directors or any committee thereof, a majority of the entire Board of Directors or such committee, as the case may be,
shall constitute a quorum for the transaction of business and the act of a majority of the directors present at any meeting at which there is a
quorum shall be the act of the Board of Directors. If a quorum shall not be present at any meeting of the Board of Directors or of any
committee thereof, a majority of the directors present thereat may adjourn the meeting from time to time, without notice other than
announcement at the meeting, until a quorum shall be present.
         3.6 Organization of Meetings . The Board of Directors shall elect one of its members to be Chairman of the Board of Directors. The
Chairman of the Board of Directors shall lead the Board of Directors in fulfilling its responsibilities as set forth in these Bylaws, including its
responsibility to oversee the performance of the Corporation, and shall determine the agenda and perform all other duties and exercise all other
powers which are or from time to time may be delegated to him or her by the Board of Directors. Meetings of the Board of Directors shall be
presided over by the Chairman of the Board of Directors, or in his or her absence, by the Chief Executive Officer, or in the absence of the
Chairman of the Board of Directors and the Chief Executive Officer by such other person as the Board of Directors may designate or the
members present may select.

         3.7 Actions of Board of Directors without Meeting . Unless otherwise restricted by the Certificate of Incorporation or these Bylaws,
any action required or permitted to be taken at any meeting of the Board of Directors or of any committee thereof may be taken without a
meeting, if all members of the Board of Directors or of such committee, as the case may be, consent thereto in writing, and the writing or
writings are filled with the minutes of proceedings of the Board of Directors or committee.

         3.8 Removal of Directors by Stockholders . The entire Board of Directors or any individual Director may be removed from office with
or without cause by a majority vote of the holders of the outstanding shares then entitled to vote at an election of directors. In case the Board of
Directors or any one or more Directors be so removed, new Directors may be elected at the same time for the unexpired portion of the full term
of the Director or Directors so removed.

        3.9 Resignations . Any Director may resign at any time by submitting his written resignation to the Board of Directors or Secretary of
the Corporation. Such resignation shall take effect at the time of its receipt by the Corporation unless another time be fixed in the resignation, in
which case it shall become effective at the time so fixed. The acceptance of a resignation shall not be required to make it effective.

          3.10 Committees . The Board of Directors may designate one or more committees, each committee to consist of one or more of the
directors of the Corporation. In the absence or disqualification of a member of a committee, the member or members thereof present at any
meeting and not disqualified from voting, whether or not he or they constitute a quorum, may unanimously appoint another member of the
Board of Directors to act at the meeting in the place of any such absent or disqualified member. Any such committee, to the extent provided by
law and in the resolution of the Board of Directors establishing such committee, shall have and may exercise all the powers and authority of the
Board of Directors in the management of the business and affairs of the Corporation, and may authorize the seal of the Corporation to be
affixed to all papers which may require it; but no such committee shall have the power or authority in reference to amending the Certificate of
Incorporation, adopting an agreement of merger or consolidation, recommending to the stockholders the sale, lease or exchange of all or
substantially all of the Corporation‟s property and assets, recommending to the stockholders a dissolution of the Corporation or a revocation of
a dissolution or amending the Bylaws of the Corporation; and, unless the resolution expressly so provides, no such committee shall have the
power or authority to declare a dividend or to authorize the issuance of stock or to adopt a certificate of ownership and merger. Each committee
shall keep regular minutes of its meetings and report the same to the Board of Directors when required.

          3.11 Compensation . The directors may be paid their expenses, if any, of attendance at each meeting of the Board of Directors and
may be paid a fixed amount (in cash or other form of consideration) for attendance at each meeting of the Board of Directors or a stated salary
as director. No such payment shall preclude any director from serving the Corporation in any other capacity and receiving compensation
therefor. Members of special or standing committees may be allowed like compensation for attending committee meetings.

          3.12 Interested Directors . No contract or transaction between the Corporation and one or more of its directors or officers, or between
the Corporation and any other corporation, partnership, association, or other organization in which one or more of its directors or officers are
directors or officers, or have a financial interest, shall be void or voidable solely for this reason, or solely because the director or officer is
present at or participates in the meeting of the Board of Directors or committee thereof which authorizes the contract or transaction, or solely
because his or their votes are counted for such purpose, if (i) the material facts as to his or their relationship or interest and as to the contract or
transaction are disclosed or are known to the Board of Directors or the committee, and the Board of Directors or committee in good faith
authorizes the contract or transaction by the affirmative votes of a majority of the disinterested directors, even though the disinterested directors
be less than a quorum; or (ii) the material facts as to his or their relationship or interest and as to the contract or transaction are disclosed or are
known to the stockholders entitled to vote thereon, and the contract or transaction is specifically approved in good faith by vote of the
stockholders; or (iii) the contract or transaction is fair as to the Corporation as of the time it is authorized, approved or ratified, by the Board of
Directors, a committee thereof or the stockholders. Common or interested directors may be counted in determining the presence of a quorum at
a meeting of the Board of Directors or of a committee which authorizes the contract or transaction.

         3.13 Meetings by Means of Conference Telephone . Members of the Board of Directors or any committee designed by the Board of
Directors may participate in a meeting of the Board of Directors or of a committee of the Board of Directors by means of conference telephone
or similar communications equipment by means of which all persons participating in the meeting can hear each other, and participation in a
meeting pursuant to this subsection shall constitute presence in person at such meeting.

                                                                     ARTICLE 4
                                                                     OFFICERS
          4.1 General. The officers of the Corporation shall be elected by the Board of Directors and may consist of: a Chairman of the Board,
Vice Chairman of the Board, Chief Executive Officer, Chief Financial Officer, President, Secretary and Treasurer. The Board of Directors, in
its discretion, may also elect one or more Vice Presidents (including Executive Vice Presidents and Senior Vice Presidents), Assistant
Secretaries, Assistant Treasurers, a Controller and such other officers as in the judgment of the Board of Directors may be necessary or
desirable. Any number of offices may be held by the same person and more than one person may hold the same office, unless otherwise
prohibited by law, the Certificate of Incorporation or these Bylaws. The officers of the Corporation need not be stockholders of the
Corporation, nor need such officers be directors of the Corporation.

          4.2 Election . The Board of Directors at its first meeting held after each annual meeting of stockholders shall elect the officers of the
Corporation who shall hold their offices for such terms and shall exercise such powers and perform such duties as shall be determined from
time to time by the Board of Directors; and all officers of the Corporation shall hold office until their successors are chosen and qualified, or
until their earlier resignation or removal. Except as otherwise provided in this Article 4, any officer elected by the Board of Directors may be
removed at any time by the affirmative vote of a majority of the Board of Directors. Any vacancy occurring in any office of the Corporation
shall be filled by the Board of Directors. The salaries of all officers who are directors of the Corporation shall be fixed by the Board of
Directors.

          4.3 Voting Securities Owned by the Corporation . Powers of attorney, proxies, waivers of notice of meeting, consents and other
instruments relating to securities owned by the Corporation may be executed in the name of and on behalf of the Corporation by the Chief
Executive Officer or any Vice President, and any such officer may, in the name and on behalf of the Corporation, take all such action as any
such officer may deem advisable to vote in person or by proxy at any meeting of security holders of any corporation in which the Corporation
may own securities and at any such meeting shall possess and may exercise any and all rights and powers incident to the ownership of such
securities and which, as the owner thereof, the Corporation might have exercised and possessed if present. The Board of Directors may, by
resolution, from time to time confer like powers upon any other person or persons.

         4.4 Chief Executive Officer . Subject to the provisions of these Bylaws and to the direction of the Board of Directors, the Chief
Executive Officer shall have ultimate authority for decisions relating to the general management and control of the affairs and business of the
Corporation and shall perform such other duties and exercise such other powers which are or from time to time may be delegated to him or her
by the Board of Directors or these Bylaws, all in accordance with basic policies as established by and subject to the oversight of the Board of
Directors.

         4.5 Chief Financial Officer . The Chief Financial Officer shall have general supervision, direction and control of the financial affairs
of the Corporation and shall perform such other duties and exercise such other powers which are or from time to time may be delegated to him
or her by the Board of Directors or these Bylaws, all in accordance with basic policies as established by and subject to the oversight of the
Board of Directors. In the absence of a named Treasurer, the Chief Financial Officer shall also have the powers and duties of the Treasurer as
hereinafter set forth and shall be authorized and empowered to sign as Treasurer in any case where such officer‟s signature is required.

          4.6 Vice Presidents . At the request of the Chief Executive Officer or in the absence of the Chief Executive Officer, or in the event of
his or her inability or refusal to act, the Vice President or the Vice Presidents if there is more than one (in the order designated by the Board of
Directors) shall perform the duties of the Chief Executive Officer, and when so acting, shall have all the powers of and be subject to all the
restrictions upon such office. Each Vice President shall perform such other duties and have such other powers as the Board of Directors from
time to time may prescribe. If there be no Vice President, the Board of Directors shall designate the officer of the Corporation who, in the
absence of the Chief Executive Officer or in the event of the inability or refusal of such officer to act, shall perform the duties of such office,
and when so acting, shall have all the powers of and be subject to all the restrictions upon such office.

          4.7 Secretary . The Secretary shall attend all meetings of the Board of Directors and all meetings of stockholders and record all the
proceedings thereat in a book or books to be kept for that purpose; the Secretary shall also perform like duties for the standing committees
when required. The Secretary shall give, or cause to be given, notice of all meetings of the stockholders and special meetings of the Board of
Directors, and shall perform such other duties as may be prescribed by the Board of Directors or the Chief Executive Officer, under whose
supervision the Secretary shall be. If the Secretary shall be unable or shall refuse to cause to be given notice of all meetings of the stockholders
and special meetings of the Board of Directors, then any Assistant Secretary shall perform such actions. If there be no Assistant Secretary, then
the Board of Directors or the Chief Executive Officer may choose another officer to cause such notice to be given. The Secretary shall have
custody of the seal of the Corporation and the Secretary or any Assistant Secretary, if there be one, shall have authority to affix the same to any
instrument requiring it and when so affixed, it may be attested by the signature of the Secretary or by the signature of any such Assistant
Secretary. The Board of Directors may give general authority to any other officer to affix the seal of the Corporation and to attest the affixing
by his signature. The Secretary shall see that all books, reports, statements, certificates and other documents and records required by law to be
kept or filed are properly kept or filed, as the case may be.

          4.8 Treasurer . The Treasurer shall have the custody of the corporate funds and securities and shall keep full and accurate accounts of
receipts and disbursements in books belonging to the Corporation and shall deposit all moneys and other valuable effects in the name and to the
credit of the Corporation in such depositories as may be designated by the Board of Directors. The Treasurer shall disburse the funds of the
Corporation as may be ordered by the Board of Directors, taking proper vouchers for such disbursements, and shall render to the Chief
Executive Officer and the Board of Directors, at its regular meetings, or when the Board of Directors so requires, an account of all his
transactions as Treasurer and of the financial condition of the Corporation. If required by the Board of Directors, the Treasurer shall give the
Corporation a bond in such sum and with such surety or sureties as shall be satisfactory to the Board of Directors for the faithful performance
of the duties of his office and for the restoration to the Corporation, in case of his death, resignation, retirement or removal from office, of all
books, papers, vouchers, money and other property of whatever kind in his possession or under his control belonging to the Corporation.

         4.9 Assistant Secretaries . Except as may be otherwise provided in these Bylaws, Assistant Secretaries, if there be any, shall perform
such duties and have such powers as from time to time may be assigned to them by the Board of Directors, the Chief Executive Officer, any
Vice President, if there be one, or the Secretary, and in the absence of the Secretary or in the event of his disability or refusal to act, shall
perform the duties of the Secretary, and when so acting, shall have all the powers of and be subject to all the restrictions upon the Secretary.

          4.10 Assistant Treasurers . Assistant Treasurers, if there be any, shall perform such duties and have such powers as from time to time
may be assigned to them by the Board of Directors, the Chief Executive Officer, any Vice President, if there be one, or the Treasurer, and in the
absence of the Treasurer or in the event of his disability or refusal to act, shall perform the duties of the Treasurer, and when so acting, shall
have all the powers of and be subject to all the restrictions upon the Treasurer. If required by the Board of Directors, an Assistant Treasurer
shall give the Corporation a bond in such sum and with such surety or sureties as shall be satisfactory to the Board of Directors for the faithful
performance of the duties of his office and for the restoration to the Corporation, in case of his death, resignation, retirement or removal from
office, of all books, papers, vouchers, money and other property of whatever kind in his possession or under his control belonging to the
Corporation.

         4.11 Controller . The Controller shall establish and maintain the accounting records of the Corporation in accordance with generally
accepted accounting principles applied on a consistent basis, maintain proper internal control of the assets of the Corporation and shall perform
such other duties as the Board of Directors, the Chief Executive Officer or any Vice President of the Corporation may prescribe.

        4.12 Other Officers . Such other officers as the Board of Directors may choose shall perform such duties and have such powers as
from time to time may be assigned to them by the Board of Directors. The Board of Directors may delegate to any other officer of the
Corporation the power to choose such other officers and to prescribe their respective duties and powers.

         4.13 Vacancies . The Board of Directors shall have the power to fill any vacancies in any office occurring from whatever reason.

          4.14 Resignations . Any officer may resign at any time by submitting his written resignation to the Corporation. Such resignation shall
take effect at the time of its receipt by the Corporation, unless another time be fixed in the resignation, in which case it shall become effective
at the time so fixed. The acceptance of a resignation shall not be required to make it effective.

        4.15 Removal . Subject to the provisions of any employment agreement approved by the Board of Directors, any officer of the
Corporation may be removed at any time, with or without cause, by the Board of Directors.
                                                               ARTICLE 5
                                                           CAPITAL STOCK


         5.1 Form of Certificates . Every holder of stock in the Corporation shall be entitled to have a certificate signed, in the name of the
Corporation (i) by the Chief Executive Officer or a Vice President and (ii) by the Treasurer or an Assistant Treasurer, or the Secretary or an
Assistant Secretary of the Corporation, certifying the number of shares owned by him in the Corporation.

          5.2 Signatures . Any or all of the signatures on the certificate may be a facsimile, including, but not limited to, signatures of officers of
the Corporation and countersignatures of a transfer agent or registrar. In case an officer, transfer agent or registrar who has signed or whose
facsimile signature has been placed upon a certificate shall have ceased to be such officer, transfer agent or registrar before such certificate is
issued, it may be issued by the Corporation with the same effect as if he were such officer, transfer agent or registrar at the date of issue.

          5.3 Lost Certificates . The Board of Directors may direct a new certificate or certificates to be issued in place of any certificate or
certificates theretofore issued by the Corporation alleged to have been lost, stolen or destroyed, upon the making of an affidavit of that fact by
the person claiming the certificate of stock to be lost, stolen or destroyed. When authorizing such issue of a new certificate, the Board of
Directors may, in its discretion and as a condition precedent to the issuance thereof, require the owner of such lost, stolen or destroyed
certificate, or his legal representative, to advertise the same in such manner as the Board of Directors shall require and/or to give the
Corporation a bond in such sum as it may direct as indemnity against any claim that may be made against the Corporation with respect to the
certificate alleged to have been lost, stolen or destroyed.

         5.4 Transfers . Stock of the Corporation shall be transferable in the manner prescribed by law and in these Bylaws. Transfers of stock
shall be made on the books of the Corporation only by the person named in the certificate or by his attorney lawfully constituted in writing and
upon the surrender of the certificate therefor, which shall be canceled before a new certificate shall be issued. Upon surrender to the
Corporation or the transfer agent of the Corporation of a certificate for shares duly endorsed or accompanied by proper evidence of succession,
assignment or authority to transfer, it shall be the duty of the Corporation to issue a new certificate to the person entitled thereto, cancel the old
certificate and record the transactions upon its books, unless the Corporation has a duty to inquire as to adverse claims with respect to such
transfer which has not been discharged. The Corporation shall have no duty to inquire into adverse claims with respect to such transfer unless
(a) the Corporation has received a written notification of an adverse claim at a time and in a manner which affords the Corporation a reasonable
opportunity to act on it prior to the issuance of a new, reissued or re-registered share certificate and the notification identifies the claimant, the
registered owner and the issue of which the share or shares is a part and provides an address for communications directed to the claimant; or
(b) the Corporation has required and obtained, with respect to a fiduciary, a copy of a will, trust, indenture, articles of co-partnership, Bylaws or
other controlling instruments, for a purpose other than to obtain appropriate evidence of the appointment or incumbency of the fiduciary, and
such documents indicate, upon reasonable inspection, the existence of an adverse claim. The Corporation may discharge any duty of inquiry by
any reasonable means, including notifying an adverse claimant by registered or certified mail at the address furnished by him or, if there be no
such address, at his residence or regular place of business that the security has been presented for registration of transfer by a named person,
and that the transfer will be registered unless within thirty days from the date of mailing the notification, either (a) an appropriate restraining
order, injunction or other process issues from a court of competent jurisdiction; or (b) an indemnity bond, sufficient in the Corporation‟s
judgment to protect the Corporation and any transfer agent, registrar or other agent of the Corporation involved from any loss which it or they
may suffer by complying with the adverse claim, is filed with the Corporation.

          5.5 Fixing Record Date . In order that the Corporation may determine the stockholders entitled to notice or to vote at any meeting of
stockholders or any adjournment thereof, or to express consent to corporate action in writing without a meeting, or entitled to receive payment
of any dividend or other distribution or allotment of any rights, or entitled to exercise any rights in respect of any change, conversion or
exchange of stock or for the purpose of any other lawful action, the Board of Directors may fix a record date, which record date shall not
precede the date upon which the resolution fixing the record is adopted by the Board of Directors, and which record date shall not be more than
sixty (60) nor less than ten (10) days before the date of such meeting, nor more than ten (10) days after the date upon which the resolution
fixing the record date of action with a meeting is adopted by the Board of Directors, nor more than sixty (60) days prior to any other action. If
no record date is fixed:
    (a) The record date for determining stockholders entitled to notice of or to vote at a meeting of stockholders shall be at the close of business
on the day next preceding the day on which notice is given, or, if notice is waived, at the close of business on the day next preceding the day on
which the meeting is held.
    (b) The record date for determining stockholders entitled to express consent to corporate action in writing without a meeting, when no prior
action by the Board of Directors is necessary, shall be the first date on which a signed written consent is delivered to the Corporation.
    (c) The record date for determining stockholders for any other purpose shall be at the close of business on the day on which the Board of
Directors adopts the resolution relating thereto. A determination of stockholders of record entitled to notice of or to vote at a meeting of
stockholders shall apply to any adjournment of the meeting; provided, however, that the Board of Directors may fix a new record date for the
adjourned meeting.

         5.6 Registered Stockholders . Prior to due presentment for transfer of any share or shares, the Corporation shall treat the registered
owner thereof as the person exclusively entitled to vote, to receive notifications and to all other benefits of ownership with respect to such share
or shares, and shall not be bound to recognize any equitable or other claim to or interest in such share or shares on the part of any other person,
whether or not it shall have express or other notice thereof, except as otherwise provided by the laws of the State Delaware.

                                                                    ARTICLE 6
                                                                     NOTICES

        6.1 Form of Notice . Notices to directors and stockholders other than notices to directors of special meetings of the board of Directors
which may be given by any means stated in Article 3, Section 4, shall be in writing and delivered personally or mailed to the directors or
stockholders at their addresses appearing on the books of the corporation. Notice by mail shall be deemed to be given at the time when the
same shall be mailed. Notice to directors may also be given by telegram.

          6.2 Waiver of Notice . Whenever any notice is required to be given under the provisions of law or the Certificate of Incorporation or
by these Bylaws of the Corporation, a written waiver, signed by the person or persons entitled to notice, whether before or after the time stated
therein, shall be deemed equivalent to notice. Attendance of a person at a meeting shall constitute a waiver of notice of such meeting, except
when the person attends a meeting for the express purpose of objecting, at the beginning of the meeting, to the transaction of any business
because the meeting is not lawfully called or convened. Neither the business to be transacted at, nor the purpose of, any regular, or special
meeting of the stockholders, Directors, or members of a committee of Directors need be specified in any written waiver of notice unless so
required by the Certificate of Incorporation.

                                                          ARTICLE 7
                                          INDEMNIFICATION OF DIRECTORS AND OFFICERS


         7.1 The Corporation shall indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending
or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of the
Corporation) by reason of the fact that he or she is serving or had served as a director or officer of the Corporation or, while serving as such
director or officer, is serving or had served at the request of the Corporation as a director, officer, employee or agent of, or in any other capacity
with respect to, another corporation or a partnership, joint venture, trust or other entity or enterprise, including service with respect to employee
benefit plans, whether the basis of such proceeding is alleged action in an official capacity as a director, officer, employee or agent or in any
other capacity while serving as a director or officer of the Corporation, shall be indemnified and held harmless by the Corporation to the fullest
extent permitted by Delaware law, as the same exists or may hereafter be changed or amended (but, in the case of any such change or
amendment, only to the extent that such change or amendment permits the Corporation to provide broader indemnification rights than
permitted prior thereto), against all expense, liability and loss (including attorneys‟ fees, judgments, fines, ERISA excise taxes or penalties and
amounts to be paid in settlement) reasonably incurred or suffered by an indemnitee in connection therewith and such indemnification shall
continue as to an indemnitee who has ceased to be a director or officer of the Corporation and shall inure to the benefit of the indemnitee‟s
heirs, executors and administrators; provided, however, that except as provided in Section 7.2 with respect to proceedings seeking to enforce
rights to indemnification, the Corporation shall indemnify an indemnitee in connection with a proceeding (or part thereof) initiated by the
indemnitee only if such proceeding (or part thereof) was authorized by the Board of Directors of the Corporation. The termination of any
action, suit or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself,
create a presumption that the person did not act in good faith and in a manner which he reasonably believed to be in or not opposed to the best
interests of the Corporation, and, with respect to any criminal action or proceeding, had reasonable cause to believe that his conduct was
unlawful.

          7.2 If a claim under Section 7.1 is not paid in full by the Corporation within sixty days after a written claim has been received by the
Corporation, except in the case of a claim for advancement of expenses, in which case the applicable period shall be twenty days, the
indemnitee may at any time thereafter bring suit against the Corporation to recover the unpaid amount of the claim. If successful in whole or in
part in any such suit, or in a suit brought by the Corporation to recover payments by the Corporation to recover an advancement of expenses
pursuant to terms of an undertaking, the indemnitee shall be entitled to be paid also the expense of prosecuting or defending such suit. In any
suit brought by the indemnitee to enforce a right to indemnification hereunder (other than a suit brought by the indemnitee to enforce a right to
an advancement of expenses) it shall be a defense that the indemnitee has not met the applicable standard of conduct set forth in the GCL. In
any suit by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking, the Corporation shall be entitled to
recover such expenses upon a final adjudication (as previously defined) that the indemnitee has not met the applicable standard of conduct set
forth in the GCL. Neither the failure of the Corporation (including its Board of Directors, independent legal counsel, or its stockholders) to
have made a determination prior to the commencement of such suit that indemnification of the indemnitee is proper in the circumstances
because the indemnitee has met the applicable standard of conduct set forth in the GCL, nor an actual determination by the Corporation
(including its Board of Directors, independent legal counsel, or its stockholders) that the indemnitee has not met such applicable standard of
conduct, shall create a presumption that the indemnitee has not met the applicable standard of conduct or, in the case of such a suit brought by
the indemnitee, be a defense to the action. In any suit brought by the indemnitee to enforce a right to indemnification or to an advancement of
expenses hereunder, or by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking, the burden of
proving that the indemnitee is not entitled to be indemnified, or to such advancement of expenses, under this Article 7 or otherwise shall be on
the Corporation.

          7.3 To the extent that an employee or agent of the Corporation has been successful on the merits or otherwise in defense of any action,
suit or proceeding, or in defense of any claim, issue or matter therein, the Corporation may, to the extent in writing from time to time by the
Corporation‟s Board of Directors, grant rights to indemnification, and to be paid by the Corporation the expenses incurred by him or her in
connection therewith in advance of its final disposition to the fullest extent permitted by the provisions of this Article 7.

          7.4 Any indemnification under this Article (unless ordered by a court) shall be made by the Corporation only as authorized in the
specific case upon a determination that indemnification of the director, officer, employee or agent is proper in the circumstances because he has
met the applicable standard of conduct set forth in such section. Such determination shall be made:

     (a) By the Board of Directors by a majority vote of a quorum consisting of directors who were not parties to such action, suit or proceeding,
or
   (b) If such a quorum is not obtainable, or, even if obtainable a quorum of disinterested directors so directs, by independent legal counsel in a
written opinion, or
   (c) By the stockholders.

          7.5 Expenses (including attorneys‟ fees) incurred by an officer or director in defending any civil, criminal, administrative or
investigative action, suit or proceeding may be paid by the Corporation in advance of the final disposition of such action, suit or proceeding
upon receipt of an undertaking by or on behalf of such director or officer to repay such amount if it shall ultimately be determined that he is not
entitled to be indemnified by the Corporation as authorized in this Section. Such expenses (including attorneys‟ fees) incurred by other
employees and agents may be so paid upon such terms and conditions, if any, as the Board of Directors deems appropriate.

         7.6 The indemnification and advancement of expenses provided by, or granted pursuant to the other sections of this Article shall not
be deemed exclusive of any other rights to which those seeking indemnification or advancement of expenses may be entitled under any bylaw,
agreement, vote of stockholders or disinterested directors or otherwise, both as to action in his official capacity and as to action in another
capacity while holding such office.
         7.7 The Corporation shall have power to purchase and maintain insurance on behalf of any person who is or was a director, officer,
employee or agent of the Corporation, or is or was serving at the request of the Corporation as a director, officer, employee or agent of another
Corporation, partnership, joint venture, trust or other enterprise against any liability asserted against him and incurred by him in any such
capacity, or arising out of his status as such, whether or not the Corporation would have the power to indemnify him against such liability under
the provisions of this Article.

          7.8 For purposes of this Article, references to “the Corporation” shall include, in addition to the resulting Corporation, any constituent
Corporation (including any constituent of a constituent) absorbed in a consolidation or merger which, if its separate existence had continued,
would have had power and authority to indemnify its directors, officers, and employees or agents, so that any person who is or was a director,
officer employee or agent of such constituent Corporation, or is or was serving at the request of such constituent Corporation as a director,
officer, employee or agent of another Corporation, partnership, joint venture, trust or other enterprise, shall stand in the same position under
this Article with respect to the resulting or surviving Corporation as he would have with respect to such constituent Corporation of its separate
existence had continued.

         7.9 For purposes of this Article, references to “other enterprises” shall include employee benefit plans; references to “fines” shall
include any excise taxes assessed on a person with respect to any employee benefit plan; and references to “serving at the request of the
Corporation” shall include any service as a director, officer, employee or agent of the Corporation which imposes duties on, or involves
services by, such director, officer, employee, or agent with respect to an employee benefit plan, its participants or beneficiaries; and a person
who acted in good faith and in a manner he reasonably believed to be in the interest of the participants and beneficiaries of an employee benefit
plan shall be deemed to have acted in a manner “not opposed to the best interests of the Corporation” as referred to in this Article.

         7.10 The indemnification and advancement of expenses provided by, or granted pursuant to, this Article shall, unless otherwise
provided when authorized or ratified, continue as to a person who has ceased to be a director, officer, employee or agent and shall inure to the
benefit of the heirs, executors and administrators of such a person.

          7.11 No director or officer of the Corporation shall be personally liable to the Corporation or to any stockholder of the Corporation for
monetary damages for breach of fiduciary duty as a director or officer, provided that this provision shall not limit the liability of a director or
officer (i) for any breach of the director‟s or the officer‟s duty of loyalty to the Corporation or its stockholders, (ii) for acts or omissions not in
good faith or which involve intentional misconduct or a knowing violation of law, (iii) under Section 174 of the General Corporation Law of
Delaware, or (iv) for any transaction from which the director or officer derived an improper personal benefit.

                                                                ARTICLE 8
                                                            GENERAL PROVISIONS


          8.1 Reliance on Books and Records . Each Director, each member of any committee designated by the Board of Directors, and each
officer of the Corporation, shall, in the performance of his duties, be fully protected in relying in good faith upon the books of account or other
records of the Corporation, including reports made to the Corporation by any of its officers, by an independent certified public accountant, or
by an appraiser selected with reasonable care.


         8.2 Dividends . Subject to the provisions of the Certificate of Incorporation, if any, dividends upon the capital stock of the Corporation
may be declared by the Board of Directors at any regular or special meeting, pursuant to law. Dividends may be paid in cash, in property, or in
shares of the capital stock, subject to the provisions of the Certificate of Incorporation. Before payment of any dividend, there may be set aside
out of any funds of the Corporation available for dividends such sum or sums as the Directors from time to time, in their absolute discretion,
think proper as a reserve or reserves to meet contingencies, or for equalizing dividends, or for repairing or maintaining any property of the
Corporation, or for such other purpose as the Directors shall think conducive to the interest of the Corporation, and the Directors may modify
or abolish any such reserve in the manner in which it was created.


        8.3 Annual Statement . The Board of Directors shall present at each annual meeting, and at any special meeting of the stockholders
when called for by vote of the stockholders, a full and clear statement of the business and condition of the Corporation.


         8.4 Checks . All checks or demands for money and notes of the Corporation shall be signed by such officer or officers or such other
persons as the Board of Directors may from time to time designate.


          8.5 Fiscal Year . The fiscal year of the Corporation shall be as determined by the Board of Directors. If the Board of Directors shall
fail to do so, the Chief Executive Officer shall fix the fiscal year.
        8.6 Seal . The corporate seal shall have inscribed thereon the name of the Corporation, the year of its organization and the words
“Corporate Seal, Delaware”. The seal may be used by causing it or a facsimile thereof to be impressed or affixed or in any manner reproduced.

         8.7 Amendments . The original or other Bylaws may be adopted, amended or repealed by the stockholders entitled to vote thereon at
any regular or special meeting or, if the Certificate of Incorporation so provides, by the Board of Directors. The fact that such power has been
so conferred upon the Board of Directors shall not divest the stockholders of the power nor limit their power to adopt, amend or repeal Bylaws.

         8.8 Interpretation of Bylaws . All words, terms and provisions of these Bylaws shall be interpreted and defined by and in accordance
with the General Corporation Law of the State of Delaware, as amended, and as amended from time to time hereafter.
The following abbreviations, when used in the inscription on the face of this certificate, shall be construed as though they were written out in full according to applicable laws or
regulations:

TEN COM             -as tenants in common                                         UNIF GIFT MIN ACT -                 …….... Custodian ………
                                                                                                                      (Cust.)            (Minor)
TEN ENT             -as tenants by the entireties                                                                 Under Uniform Gifts to Minors
JT TEN              - as joint tenants with right of                                                                  Act ………………….…….
                      survivorship and not as tenants in common                                                              (State)
                                        Additional abbreviations may also be used though not in the above list.


For value received, _________________ hereby sells, assigns and transfers unto

PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF ASSIGNEE




                                (PLEASE PRINT OR TYPEWRITE NAME AND ADDRESS INCLUDING POSTAL ZIP CODE OF ASSIGNEE)




                                        Shares represented by the within Certificate,
__________________________________________________
and do hereby irrevocably constitute and appoint
__________________________________________________ Attorney,
to transfer the said Shares on the books of the within named Corporation with full
power of substitution in the premises .

Dated _________________ 20____



NOTICE                    THE SIGNATURE(S) TO THIS ASSIGNMENT MUST CORRESPOND WITH THE NAME(S) AS WRITTEN
                          UPON THE FACE OF THIS CERITIFICATE IN EVERY PARTICULAR WITHOUT ALTERATION OR
                          ENLARGEMENT OR ANY CHANGE WHATSOEVER.



SIGNATURE(S) GUARANTEED




NOTICE         THE SIGNATURE(S) SHOULD BE GUARANTEED BY AN ELIGIBLE
               GUARANTOR INSTITUTION, (BANKS STOCKBROKERS, SAVINGS AND
               LOAN ASSOCIATION AND CREDIT UNIONS) WITH MEMBERSHIP IN AN
               APPROVED SIGNATURE GUARANTEE MEDALLION PROGRAM PURSUANT
               TO S.E.C. RULE 17AD-15.




                                    NOTICE: THE SIGNATURE TO THIS ASSIGNMENT MUST CORRESPOND WITH
                              THE NAME AS WRITTEN UPON THE FACE OF THE CERTIFICATE IN EVERY PARTICULAR
WITHOUT ALTERATION OF ENLARGEMENT OR ANY CHANGE WHATSOEVER
                  CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the use of our report dated August 26, 2009, in this Registration Statement on the Form S-1 of Goa
Sweet Tours Ltd for the registration of shares of its common stock. We also consent to the reference to our firm under
the heading “Experts” in such Registration Statement.



LBB & Associates Ltd., LLP

Houston, Texas
September 15, 2009