We may have difficulty in judging consumer taste preferences, which could result in reduced sales, excess inventory, spoilage and lower margins. Our sales may be adversely affected if we fail to respond to changes in consumer preferences in a timely manner.

Significant increases in the price of raw materials, transportation or labor, if not offset by declines in other input costs, or a reduction or interruption in the delivery of raw materials, supplies and finished products from our vendors could negatively impact our financial results.

We are located in Los Angeles County and Increases in the minimum wage rate for hourly employees are scheduled over the next five years.  These increases, if not offset by increased prices, declines in other input costs or decreases in the number of hours scheduled may have a negative impact on our financial results.

We compete for the discretionary income of consumers and are susceptible to changes in the overall economy of the United States and other markets where our products are sold.  Many of our consumers are tourists and a reduction in travel budgets could result in decreased sales of our products, resulting in a negative impact to our overall profitability.

Our fixed costs, primarily monthly lease payments on our location, are a significant expense and a reduction of our revenue could adversely impact our ability to maintain positive cash flow resulting in our inability to make timely payments to our vendors.

This offering is being made by Surf Dog Inc., a Nevada corporation.  We may operate under license or as a franchisee. This offering is NOT being made by any other company or entity. As an investor, you may look only to Surf Dog Inc., for any questions pertaining to your investment.

Our industry is highly competitive and competitive conditions may adversely affect our revenues and overall profitability.  Our financial results fluctuate from quarter to quarter, and sales are impacted by season..

Our failure to successfully market and advertise our products could have an adverse effect on our business, financial condition and results of operations.

Michael G Meader is a part-time officer. As such, it is likely that the company will not make the same progress as it would if that were not the case.

Jeanene Morgan is a part-time officer. As such, it is likely that the company will not make the same progress as it would if that were not the case.

The Company is subject to various laws and government regulations, violation of which could subject it to sanctions. In addition, changes in such laws and regulations may lead to increased costs, changes in our effective tax rate or the interruption of normal business operations that would negatively impact our financial condition and results of operations.

Product recalls, product liability claims, absence or cost of insurance and associated costs could increase governmental scrutiny, divert resources, reduce sales and increase costs and could have a significant adverse effect on our financial condition and adversely affect our business operations, decrease sales and increase costs.  Recalls may also increase competitive pressure from our competitors.

Business interruptions could adversely affect our operations. Our operations are vulnerable to outages and interruptions due to fire, floods, power loss, telecommunications failures and similar events beyond our control.  The location of our business is in California extremely close to the Pacific Ocean and weather conditions, earthquakes and tsunamis could adversely impact our ability to operate our business at the current location.

Our future success depends on the efforts of a small management team. The loss of services of the members of the management team may have an adverse effect on the company. There can be no assurance that we will be successful in attracting and retaining other personnel we require to successfully grow our business.