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    <Timestamp>2011-11-10T08:12:29-08:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>DeMarchi &amp; Associates</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>156 Clay Pike</AddressLine1>
        <City>N Huntingdon</City>
        <State>PA</State>
        <ZIPCode>15642</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>421569754</EIN>
      <Name>
        <BusinessNameLine1>PET FRIENDS INC</BusinessNameLine1>
      </Name>
      <NameControl>PETF</NameControl>
      <Phone>7248637722</Phone>
      <USAddress>
        <AddressLine1>PO BOX 484</AddressLine1>
        <City>IRWIN</City>
        <State>PA</State>
        <ZIPCode>15642</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>LISA CIMBALA</Name>
      <Title>Treasurer</Title>
      <DateSigned>2011-11-10</DateSigned>
    </Officer>
    <Preparer>
      <Name>KATHLEEN L DEMARCHI CPA</Name>
      <Phone>7248636866</Phone>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>PETFRIENDSINC.COM</WebSite>
      <Organization501c3 referenceDocumentId=" IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>96155</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>28738</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>17621</ProgramServiceRevenue>
      <MembershipDues>840</MembershipDues>
      <InvestmentIncome>247</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome referenceDocumentId=" IRS990ScheduleG">48709</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>27141</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>21568</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>69014</TotalRevenue>
      <FeesAndOthPymtToIndContractors>1804</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>11095</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>282</PrintingPublicationsPostage>
      <OtherExpensesTotal>66813</OtherExpensesTotal>
      <TotalExpenses>79994</TotalExpenses>
      <ExcessOrDeficitForYear>-10980</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>50868</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>39888</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>50868</BOY>
        <EOY>62721</EOY>
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        <BOY>50868</BOY>
        <EOY>62721</EOY>
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      <SumOfTotalLiabilities>
        <EOY>22833</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>50868</BOY>
        <EOY>39888</EOY>
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      <PrimaryExemptPurpose>PROVIDE MEDICAL CARE, INCLUDING SPAYING AND NEUTURING FOR DOGS AND CATS</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE MEDICAL CARE, INCLUDING SPAYING, NEUTERING, VACINATIONS, MEDICINES, SHELTER AND FOOD FOR ANIMALS(DOGS) UNTIL ADOPTED (PEOPLE DO NOT BENEFIT)</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>22481</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE MEDICAL CARE, INCLUDING SPAYING, NEUTERING, VACINATIONS, MEDICINES, SHELTER AND FOOD FOR ANIMALS(CATS) UNTIL ADOPTED (PEOPLE DO NOT BENEFIT)</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>37485</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>59966</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>PATTI GAMBLE</PersonName>
        <AddressUS>
          <AddressLine1>11930 PALOMINO CT</AddressLine1>
          <City>N HUNTINGDON</City>
          <State>PA</State>
          <ZIPCode>15642</ZIPCode>
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        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MICHELLE ALBERT</PersonName>
        <AddressUS>
          <AddressLine1>34 JANETTE CIR</AddressLine1>
          <City>IRWIN</City>
          <State>PA</State>
          <ZIPCode>15642</ZIPCode>
        </AddressUS>
        <Title>V.P/ HUMAN RES.</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>VIKIE KASA</PersonName>
        <AddressUS>
          <AddressLine1>1000 MIKES LN</AddressLine1>
          <City>JEANETTE</City>
          <State>PA</State>
          <ZIPCode>15644</ZIPCode>
        </AddressUS>
        <Title>CANINE COORD.</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JEANNINE DRNEVICH</PersonName>
        <AddressUS>
          <AddressLine1>102 TEXTER DRIVE</AddressLine1>
          <City>NORTH VERSAILLES</City>
          <State>PA</State>
          <ZIPCode>15134</ZIPCode>
        </AddressUS>
        <Title>FELINE COORD.</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LISA CIMBALA</PersonName>
        <AddressUS>
          <AddressLine1>521 OAK STREET</AddressLine1>
          <City>IRWIN</City>
          <State>PA</State>
          <ZIPCode>15642</ZIPCode>
        </AddressUS>
        <Title>SECRETARY/TREAS</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DIANE BETZ</PersonName>
        <AddressUS>
          <AddressLine1>10991 MOCKINGBIRD DRIVE</AddressLine1>
          <City>NORTH HUNTINGDON</City>
          <State>PA</State>
          <ZIPCode>15642</ZIPCode>
        </AddressUS>
        <Title>FD RAISING COOR</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
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      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>LISA CIMBALA</NamePerson>
        <AddressUS>
          <AddressLine1>521 OAK STREET</AddressLine1>
          <City>IRWIN</City>
          <State>PA</State>
          <ZIPCode>15642</ZIPCode>
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        <TelephoneNumber>7248633872</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
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        <CurrentTaxYearMinus3Years>10191</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>32496</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>24580</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>29578</CurrentTaxYear>
        <Total>103279</Total>
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      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus3Years>75691</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>69541</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>79841</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>66330</CurrentTaxYear>
        <Total>357732</Total>
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      <GrossReceiptsFromNonUBI>
        <Total>0</Total>
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        <Total>0</Total>
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      <ValueOfSvcsFcltsFurnishdByGovt>
        <Total>0</Total>
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        <CurrentTaxYearMinus4Years>72763</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>85882</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>102037</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>104421</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>95908</CurrentTaxYear>
        <Total>461011</Total>
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      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
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      <PublicSupportTotal509>461011</PublicSupportTotal509>
      <GrossInvestmentIncome509>
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        <CurrentTaxYearMinus3Years>413</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>752</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>394</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>247</CurrentTaxYear>
        <Total>1820</Total>
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      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>14</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>413</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>752</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>394</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>247</CurrentTaxYear>
        <Total>1820</Total>
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      <OtherIncome509>
        <Total>0</Total>
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      <TotalSupportTotal>
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        <CurrentTaxYearMinus3Years>86295</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>102789</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>104815</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>96155</CurrentTaxYear>
        <Total>462831</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99610</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.99640</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00390</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00360</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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        <NameOfEvent1>RAFFLE TICKETS</NameOfEvent1>
        <GrossReceiptsEvent1>11370</GrossReceiptsEvent1>
        <GrossRevenueEvent1>11370</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>6210</OtherDirectExpensesEvent1>
        <NameOfEvent2>NEWSLETTER</NameOfEvent2>
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        <GrossRevenueEvent2>8572</GrossRevenueEvent2>
        <OtherDirectExpensesEvent2>4594</OtherDirectExpensesEvent2>
        <TotalNumberOfOtherEvents>2</TotalNumberOfOtherEvents>
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        <OtherDirectExpensesOtherEvents>9442</OtherDirectExpensesOtherEvents>
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        <OtherDirectExpensesTotalEvents>20246</OtherDirectExpensesTotalEvents>
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      <GeneralExplanation>
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        <ReturnReference>Total Liabilities.1001</ReturnReference>
        <Explanation>Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $22833</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.7</Identifier>
        <ReturnReference>Other Expenses.7</ReturnReference>
        <Explanation>WEB HOSTING $150</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.6</Identifier>
        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>LICENSE $150</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.4</Identifier>
        <ReturnReference>Other Expenses.4</ReturnReference>
        <Explanation>TELEPHONE $647</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.3</Identifier>
        <ReturnReference>Other Expenses.3</ReturnReference>
        <Explanation>SALES TAX $1467</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>INSURANCE $1856</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>PROGRAM SERVICES $59967</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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