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UNITED\ue000 STATES
SECURITIES\ue000 AND\ue000 EXCHANGE\ue000 COMMISSION
Washington\ue000,\ue000 D.C.\ue000 20549
FORM\ue000 10-Q
(Mark\ue000 One)
\ue000X\ue000\ue000\ue000\ue000\ue000QUARTERLY\ue000 REPORT\ue000 PURSUANT\ue000 TO\ue000 SECTION\ue000 13\ue000 OR\ue000 15(d)\ue000 OF\ue000 THE\ue000 SECURITIES\ue000 EXCHANGE\ue000 ACT\ue000 OF\ue000 1934.
\ue000X\ue000\ue000\ue000\ue000\ue000QUARTERLY\ue000 REPORT\ue000 PURSUANT\ue000 TO\ue000 SECTION\ue000 13\ue000 OR\ue000 15(d)\ue000 OF\ue000 THE\ue000 SECURITIES\ue000 EXCHANGE\ue000 ACT\ue000 OF\ue000 1934.
For\ue000 the\ue000 quarterly\ue000 period\ue000 ended\ue000December\ue000 31,\ue000 2008.
or
\ue000\ue000\ue000\ue000\ue000\ue000\ue000\ue000TRANSITION\ue000 REPORT\ue000 PURSUANT\ue000 TO\ue000 SECTION\ue000 13\ue000 OR\ue000 15(d)\ue000 OF\ue000 THE\ue000 SECURITIES\ue000 EXCHANGE\ue000 ACT\ue000 OF\ue000 1934.
\ue000\ue000\ue000\ue000\ue000\ue000\ue000\ue000TRANSITION\ue000 REPORT\ue000 PURSUANT\ue000 TO\ue000 SECTION\ue000 13\ue000 OR\ue000 15(d)\ue000 OF\ue000 THE\ue000 SECURITIES\ue000 EXCHANGE\ue000 ACT\ue000 OF\ue000 1934.
For\ue000 the\ue000 transition\ue000 period\ue000 from\ue000_______________________\ue000 to\ue000___________________________
Commission\ue000 File\ue000 Number:\ue000000-53498
Smartdata\ue000 Corporation
(Exact\ue000 name\ue000 of\ue000 registrant\ue000 as\ue000 specified\ue000 in\ue000 its\ue000 charter)
Utah
87-0449945
(State\ue000 or\ue000 other\ue000 jurisdiction\ue000 of\ue000 incorporation\ue000 or\ue000 organization)
(I.R.S.\ue000 Employer\ue000 Identification\ue000 No.)
\ue000\ue000
\ue000\ue000
PO\ue000 BOX\ue000 573633,\ue000 Murray
84157
(Address\ue000 of\ue000 principal\ue000 executive\ue000 offices)
(Zip\ue000 Code)
(801)\ue000 557-6748
(Registrant's\ue000 telephone\ue000 number,\ue000 including\ue000 area\ue000 code)
_______________________________________________________
(Former\ue000 name,\ue000 former\ue000 address\ue000 and\ue000 former\ue000 fiscal\ue000 year,\ue000 if\ue000 changed\ue000 since\ue000 last\ue000 report)

Indicate\ue000 by\ue000 check\ue000 mark\ue000 whether\ue000 the\ue000 registrant\ue000 (1)\ue000 has\ue000 filed\ue000 all\ue000 reports\ue000 required\ue000 to\ue000 be\ue000 filed\ue000 by\ue000 Section\ue000 13\ue000 or\ue000 15(d)\ue000 of\ue000 the\ue000 Securities Exchange\ue000 Act\ue000 of\ue000 1934\ue000 during\ue000 the\ue000 preceding\ue000 12\ue000 months\ue000 (or\ue000 for\ue000 such\ue000 shorter\ue000 period\ue000 that\ue000 the\ue000 registrant\ue000 was\ue000 required\ue000 to\ue000 file\ue000 such\ue000 reports), and\ue000 (2)\ue000 has\ue000 been\ue000 subject\ue000 to\ue000 such\ue000 filing\ue000 requirements\ue000 for\ue000 the\ue000 past\ue000 90\ue000 days.\ue000 YES\ue000 \ue000\ue000X\ue000\ue000\ue000\ue000 NO\ue000\ue000\ue000\ue000\ue000 .

and\ue000 (2)\ue000 has\ue000 been\ue000 subject\ue000 to\ue000 such\ue000 filing\ue000 requirements\ue000 for\ue000 the\ue000 past\ue000 90\ue000 days.\ue000 YES\ue000 \ue000\ue000X\ue000\ue000\ue000\ue000 NO\ue000\ue000\ue000\ue000\ue000 .

Indicate\ue000 by\ue000 check\ue000 mark\ue000 whether\ue000 the\ue000 registrant\ue000 is\ue000 a\ue000 large\ue000 accelerated\ue000 filer,\ue000 an\ue000 accelerated\ue000 filer,\ue000 a\ue000 non-accelerated\ue000 filer,\ue000 or\ue000 a\ue000 smaller reporting\ue000 company.\ue000 See\ue000 the\ue000 definitions\ue000 of\ue000 "large\ue000 accelerated\ue000 filer,"\ue000 "accelerated\ue000 filer"\ue000 and\ue000 "smaller\ue000 reporting\ue000 company"\ue000 in\ue000 Rule\ue000 12b-2\ue000 of the\ue000 Exchange\ue000 Act.

Large\ue000 accelerated\ue000 filer\ue000\ue000\ue000\ue000\ue000\ue000 .
Large\ue000 accelerated\ue000 filer\ue000\ue000\ue000\ue000\ue000\ue000 .
Accelerated\ue000 filer\ue000\ue000\ue000\ue000\ue000 .
Accelerated\ue000 filer\ue000\ue000\ue000\ue000\ue000 .
Non\ue000 accelerated\ue000 filer\ue000\ue000\ue000\ue000\ue000 \ue000 (Do\ue000 not\ue000 check\ue000 if\ue000 a\ue000 smaller\ue000 reporting\ue000 company)
Non\ue000 accelerated\ue000 filer\ue000\ue000\ue000\ue000\ue000 \ue000 (Do\ue000 not\ue000 check\ue000 if\ue000 a\ue000 smaller\ue000 reporting\ue000 company)
Smaller\ue000 reporting\ue000 company\ue000\ue000 X\ue000 .
Smaller\ue000 reporting\ue000 company\ue000\ue000 X\ue000 .
Indicate\ue000 by\ue000 check\ue000 mark\ue000 whether\ue000 the\ue000 registrant\ue000 is\ue000 a\ue000 shell\ue000 company\ue000 (as\ue000 defined\ue000 in\ue000 Rule\ue000 12b-2\ue000 of\ue000 the\ue000 Exchange\ue000 Act).\ue000 YES\ue000 \ue000\ue000X\ue000\ue000\ue000\ue000 NO\ue000\ue000\ue000\ue000\ue000 .
Indicate\ue000 by\ue000 check\ue000 mark\ue000 whether\ue000 the\ue000 registrant\ue000 is\ue000 a\ue000 shell\ue000 company\ue000 (as\ue000 defined\ue000 in\ue000 Rule\ue000 12b-2\ue000 of\ue000 the\ue000 Exchange\ue000 Act).\ue000 YES\ue000 \ue000\ue000X\ue000\ue000\ue000\ue000 NO\ue000\ue000\ue000\ue000\ue000 .
APPLICABLE\ue000 ONLY\ue000 TO\ue000 ISSUERS\ue000 INVOLVED\ue000 IN\ue000 BANKRUPTCY
PROCEEDINGS\ue000 DURING\ue000 THE\ue000 PRECEDING\ue000 FIVE\ue000 YEARS:
Indicate\ue000 by\ue000 check\ue000 mark\ue000 whether\ue000 the\ue000 registrant\ue000 has\ue000 filed\ue000 all\ue000 documents\ue000 and\ue000 reports\ue000 required\ue000 to\ue000 be\ue000 filed\ue000 by\ue000 Sections\ue000 12,\ue000 13\ue000 or\ue000 15(d)\ue000 of\ue000 the
Securities\ue000 Exchange\ue000 Act\ue000 of\ue000 1934\ue000 subsequent\ue000 to\ue000 the\ue000 distribution\ue000 of\ue000 securities\ue000 under\ue000 a\ue000 plan\ue000 confirmed\ue000 by\ue000 a\ue000 court.\ue000 YES\ue000\ue000\ue000\ue000\ue000\ue000\ue000 \ue000\ue000 NO\ue000\ue000\ue000\ue000\ue000 .
Securities\ue000 Exchange\ue000 Act\ue000 of\ue000 1934\ue000 subsequent\ue000 to\ue000 the\ue000 distribution\ue000 of\ue000 securities\ue000 under\ue000 a\ue000 plan\ue000 confirmed\ue000 by\ue000 a\ue000 court.\ue000 YES\ue000\ue000\ue000\ue000\ue000\ue000\ue000 \ue000\ue000 NO\ue000\ue000\ue000\ue000\ue000 .
APPLICABLE\ue000 ONLY\ue000 TO\ue000 CORPORATE\ue000 ISSUERS:
Indicate\ue000 the\ue000 number\ue000 of\ue000 shares\ue000 outstanding\ue000 of\ue000 each\ue000 of\ue000 the\ue000 issuer's\ue000 classes\ue000 of\ue000 common\ue000 stock,\ue000 as\ue000 of\ue000February\ue000 23,\ue000 2009:\ue000 \ue000 35,776,781
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PART\ue000 I\ue000 -\ue000 FINANCIAL\ue000 INFORMATION
ITEM\ue000 1.\ue000 FINANCIAL\ue000 STATEMENTS

The\ue000 accompanying\ue000 financial\ue000 statements\ue000 have\ue000 been\ue000 prepared\ue000 by\ue000 the\ue000 Company\ue000 without\ue000 audit.\ue000 In\ue000 the\ue000 opinion\ue000 of\ue000 management,\ue000 all adjustments\ue000 (consisting\ue000 of\ue000 normal\ue000 recurring\ue000 adjustments)\ue000 necessary\ue000 to\ue000 present\ue000 fairly\ue000 the\ue000 financial\ue000 position,\ue000 results\ue000 of\ue000 operations\ue000 and cash\ue000 flows\ue000 at\ue000 December\ue000 31,\ue000 2008\ue000 and\ue000 2007\ue000 and\ue000 for\ue000 the\ue000 periods\ue000 then\ue000 ended\ue000 have\ue000 been\ue000 made.\ue000 Certain\ue000 information\ue000 and\ue000 footnote disclosures\ue000 normally\ue000 included\ue000 in\ue000 financial\ue000 statements\ue000 prepared\ue000 in\ue000 accordance\ue000 with\ue000 accounting\ue000 principles\ue000 generally\ue000 accepted\ue000 in\ue000 the United\ue000 States\ue000 of\ue000 America\ue000 have\ue000 been\ue000 condensed\ue000 or\ue000 omitted.\ue000 It\ue000 is\ue000 suggested\ue000 that\ue000 these\ue000 condensed\ue000 financial\ue000 statements\ue000 be\ue000 read\ue000 in conjunction\ue000 with\ue000 the\ue000 financial\ue000 statements\ue000 and\ue000 notes\ue000 thereto\ue000 included\ue000 in\ue000 the\ue000 Company's\ue000 September\ue000 30,\ue000 2008\ue000 audited\ue000 financial\ue000 statements. The\ue000 results\ue000 of\ue000 operations\ue000 for\ue000 the\ue000 period\ue000 ended\ue000 December\ue000 31,\ue000 2008\ue000 is\ue000 not\ue000 necessarily\ue000 indicative\ue000 of\ue000 the\ue000 operating\ue000 results\ue000 for\ue000 the\ue000 full\ue000 year.

2
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Smartdata\ue000 Corporation
[A\ue000 Development\ue000 Stage\ue000 Company]
UNAUDITED\ue000 CONDENSED\ue000 FINANCIAL\ue000 STATEMENTS
December\ue000 31,\ue000 2008
3
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