Andiamo Corp. (ANDI)

[Clonefan]

In this case, it is clear that Utopya Innovations has controlling interest in ANDI.

I agree. That is how reverse mergers typically happen. Utopya acquired controlling interest, thus creating a merger between the companies.

In the quarterly financial statement for period ending January 31, there is no mention of Utopya Innovations, LLC, as a subsidiary of ANDI. In the description of business, there is no mention of selling phones, in the listing of subsidiary companies there are only the 2 apps that are mentioned in the company's business description.

I disagree and so does the 10Q. Utopya is the cell phone distributor.

Note A – Nature of Business and Summary of Significant Accounting Policies

On July 5, 2011 Title Consulting Services, Inc. a Delaware Corporation, redomiciled to Nevada from Delaware and changed its name to Andiamo Corporation (the “Company”). The Company is a holding company for several corporations. The Company owns a software application company and a cell phone distributor.