----

----

----

|  Nevada                                                                                       |  86-1024816                                                               |
|----------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------|
|  (State                or other jurisdiction of                incorporation or organization) |   (I.R.S.                Employer Identification                No.) |

|   |  10135                  E. Via Linda Road, Suite D-224A,                  Scottsdale, AZ, 85260  |   |
|--------|-------------------------------------------------------------------------------------------------------|--------|
|   |  (Address,                  including zip code, of principal                  executive offices) |   |
|   |                                                                                                  |   |
|   |  Issuer's                  telephone number:                  602-821-6492                       |   |

----

----

|                        |  TABLE                OF CONTENTS                                                                                                            |       |
|-----------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------|------------|
|  Part I                |                                                                                                                                              |  Page |
|                        |                                                                                                                                              |       |
|  ITEM              1   |  DESCRIPTION              OF BUSINESS                                                                                                        |  4    |
|                        |      The              Company                                                                                            |  4    |
|                        |      Business              of the Company                                                                                |  4    |
|                        |      Employees                                                                                                           |  4    |
|  ITEM              2   |  DESCRIPTION              OF PROPERTIES                                                                                                      |  4    |
|  ITEM              3   |  LEGAL              PROCEEDINGS                                                                                                              |  4    |
|  ITEM              4   |  SUBMISSION              OF MATTERS TO A VOTE OF THE SECURITY HOLDERS                                                                        |  4    |
|                        |                                                                                                                                              |       |
|  Part II               |                                                                                                                                              |       |
|                        |                                                                                                                                              |       |
|  ITEM              5   |  MARKET              FOR REGISTRANT'S COMMON EQUITY & RELATED STOCKHOLDER MATTERS                                                        | 5          |
|                        |      Market                                                                                                              | 5          |
|                        |      Holders                                                                                                             | 5          |
|                        |      Dividends                                                                                                           | 5          |
|  ITEM              6   |  MANAGEMENT'S              DISCUSSION & ANALYSIS OF FINANCIAL CONDITION & RESULTS OF              OPERATION                          | 5          |
|                        |      Plan              of Operation                                                                                      | 5          |
|                        |      Forward-Looking              Statements                                                                             | 5          |
|  ITEM              7   |  FINANCIAL              STATEMENTS                                                                                                           |  6    |
|  ITEM              8   |  CHANGES              IN & DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING & FINANCIAL              DISCLOSURE                          |  15   |
|  ITEM              8A. |  CONTROLS              AND PROCEDURES                                                                                                        |  15   |
|                        |                                                                                                                                              |       |
|  Part              III |                                                                                                                                              |       |
|                        |                                                                                                                                              |       |
|  ITEM              9   |  DIRECTORS,              EXECUTIVE OFFICERS, PROMOTERS & CONTROL PERSONS, COMPLIANCE WITH              SECTION 16(a) OF THE EXCHANGE ACT |  16   |
|                        |      The              Directors and Officers of the Company                                                              |  16   |
|                        |      Compliance              with Section 16(a) of the Exchange Act                                                      |  16   |
|  ITEM              10  |  EXECUTIVE              COMPENSATION                                                                                                         |  16   |
|  ITEM              11  |  SECURITY              OWNERSHIP OF CERTAIN BENEFICIAL OWNERS & MANAGEMENT                                                               |  16   |
|                        |      Security              Ownership of Beneficial Owners                                                                |  17   |
|                        |      Security              Ownership of Management                                                                       |  17   |
|  ITEM              12  |  CERTAIN              RELATIONSHIPS & RELATED TRANSACTIONS                                                                               |  17   |
|  ITEM              13  |  EXHIBITS              AND REPORTS ON FORM 8-K                                                                                               |  17   |
|                        |      Exhibits                                                                                                            |  17   |
|                        |      Reports              on Form 8-K                                                                                    |  17   |
|  ITEM              14  |  PRINCIPLE              ACCOUNTANT FEES AND SERVICES                                                                                         |  18   |
|                        |  SIGNATURES                                                                                                                                  |  18   |

----

----

----

**FINANCIAL        STATEMENTS**

**DECEMBER        31, 2006**

**TABLE            OF            CONTENTS**

|                                                                                                                                                                                                                                                                    |   |      |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------|
| Part                      I Financial                      Information                                                                                                                                                                                                  |   | Page      |
|                                                                                                                                                                                                                                                                    |   |      |
| Item                      1. Financial                      Statements:                                                                                                                                                                                                 |        |           |
|                                                                                                                                                                                                                                                                    |   |      |
| Report                      of Independent Registered Public Accounting Firm                                                                                                                                                                                            |   | F-1  |
|                                                                                                                                                                                                                                                                    |   |      |
| Condensed                      Balance Sheets December                      31, 2006  and December 31, 2005                                                                                                                                                        |   | F-2  |
|                                                                                                                                                                                                                                                                    |   |      |
| Condensed                        Statements of Operations for the  three and twelve months ended                        December 31, 2006 and 2005, and cumulative  from inception on                        July 16,1998 through December 31, 2006 |   | F--3      |
|                                                                                                                                                                                                                                                                    |   |      |
| Statement                      of Stockholders' Deficit for the period from July                      16,1998 to December 31, 2006                                                                                                                                      |   | F-4  |
|                                                                                                                                                                                                                                                                    |   |      |
| Condensed                        Statements of Cash Flows for the  twelve months ended December 31,                        2006 and 2005, and cumulative from inception on July 16,                        1998 through                        December 31, 2006   |   | F-5  |
|                                                                                                                                                                                                                                                                    |   |           |
| Notes                      to Financial Statements                                                                                                                                                                                                                      |   | F-6       |

----

**Report            of Independent Registered Public Accounting Firm**

----

|                                                                              |   |   |    |   |
|-----------------------------------------------------------------------------------|--------|--------|---------|--------|
| **FORESIGHT                        SPECIALISTS, INC.**                            |
| **(A                        DEVELOPMENT STAGE ENTERPRISE)**                       |
| **BALANCE                        SHEET**                                          |
| **December                        31, 2006**                                      |
|                                                                              |   |   |    |   |
|                                                                              |   |   |    |   |
|                                                                              |   |   |    |   |
|                                                                              |   |   |    |   |
|                                                                              |   |   |    |   |
|                                                                              |   |   |    |   |
| **ASSETS**                                                                        |   |   |    |   |
|                                                                              |   |   |    |   |
| CURRENT                        ASSETS                                             |   | $      | -       |   |
|                                                                              |   |   |    |   |
|                                                                              |   |   |    |   |
|                                                                              |   |   |    |   |
|                                                                              |   |   |    |   |
| **LIABILITIES                        AND STOCKHOLDERS' DEFICIT**                  |   |   |    |   |
|                                                                              |   |   |    |   |
|                                                                              |   |   |    |   |
| CURRENT                        LIABILITIES                                        |   |   |    |   |
|                                                                              |   |   |    |   |
| Accounts                        payable, related parties                          |   | $      | 39,864  |   |
|                                                                              |   |   |    |   |
| Total                        Current Liabilities                                  |   |   | 39,864  |   |
|                                                                              |   |   |    |   |
|                                                                              |   |   |    |   |
| STOCKHOLDERS'                        DEFICIT                                      |   |   |    |   |
|                                                                              |   |   |    |   |
| Common                        stock, par value $.001, 25,000,000                  |   |   |    |   |
| shares                          authorized, 1,000,000 issued and outstanding |   |   | 1,000   |   |
| Paid                        in capital                                            |   |   | 1,800   |   |
| Accumulated                        deficit during the development stage           |   |   | (42,664 | )      |
|                                                                              |   |   |    |   |
|                                                                              |   |   |    |   |
| Total                        Stockholders'  Deficit                          |   |   | (39,864 | )      |
|                                                                              |   |   |    |   |
|                                                                              |   | $      | -  |   |

**SEE            ACCOMPANYING NOTES TO FINANCIAL STATEMENTS**

----

| **FORESIGHT                      SPECIALISTS, INC.**      |   |
|-----------------------------------------------------------|--------|
| **(A                      DEVELOPMENT STAGE ENTERPRISE)** |   |
| **STATEMENTS                      OF OPERATIONS**         |   |
|                                                      |   |    |   |    |   |    |   |
|                                                      |   |    |   |    |   |    |   |
|                                                      |   |    |   |    |   |    |   |
|                                                      |   |    |   |    |   |  Cumulative  |   |
|                                                      |   |    |   |    |   |  from  |   |
|                                                      |   |    |   |    |   |  July                      16,  |   |
|                                                      |   |    |   |    |   |  1998 |   |
|                                                      |   |  For                      The Years Ended  |   |  (Inception) |   |
|                                                      |   |  December                      31,  |   |  to |   |
|                                                      |   |  2006 |   |  2005 |   |  December                      31, 2006 |   |
|                                                      |   |    |   |    |   |    |   |
| REVENUES                                                  |   | $ | - |   | $ | - |   | $ | - |   |
|                                                      |   |   |   |   |   |   |   |   |   |   |
| EXPENSES                                                  |   |   |   |   |   |   |   |   |   |   |
| General                      and administrative           |   |   | 6,736 |   |   | 6,590 |   |   | 42,664 |   |
|                                                      |   |   |   |   |   |   |   |   |   |   |
| Total                      expenses                       |   |   | 6,736 |   |   | 6,590 |   |   | 42,664 |   |
|                                                      |   |   |   |   |   |   |   |   |   |   |
| NET                      (LOSS)                           |   | $ | (6,736 | ) | $ | (6,590 | ) | $ | (42,664 | ) |
|                                                      |   |   |   |   |   |   |   |   |   |   |
| NET                      (LOSS) PER SHARE                 |   |   | * |   |   | * |   |   |   |   |
|                                                      |   |   |   |   |   |   |   |   |   |   |
| WEIGHTED                      AVERAGE NUMBER OF           |   |   |   |   |   |   |   |   |   |   |
| COMMON                      SHARES OUTSTANDING            |   |   | 1,000,000 |   |   | 1,000,000 |   |   |   |   |
|                                                      |   |   |   |   |   |   |   |   |   |   |
|                                                      |   |   |   |   |   |   |   |   |   |   |
| *                      less than $ (0.01) per share       |   |   |   |   |   |   |   |   |   |   |

**SEE            ACCOMPANYING NOTES TO FINANCIAL STATEMENTS**

----

|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
|---------------------------------------------------------------|--------|--------|-----------------------------------------------|--------|--------|-------------|--------|--------|-----------------|--------|--------|---------------------------------------------|--------|--------|-----------|--------|
| **FORESIGHT                        SPECIALISTS, INC.**        |
| **(A                        DEVELOPMENT STAGE ENTERPRISE)**   |
| **STATEMENT                        OF STOCKHOLDERS' DEFICIT** |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   | **Accumulated**                        |   |   |      |   |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   | **Deficit**                            |   |   |      |   |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   | **During                        the**  |   |   |      |   |
|                                                          |   |   | **Common                        Stock**  |   |   | **Paid-in** |   |   | **Development** |   |   |                                        |   |
|                                                          |   |   | **Shares**                               |   |   | **Amount**  |   |   | **Capital**     |   |   | **Stage**                                   |   |   | **Total** |   |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| **Balances,                        at inception**             |   |   | -                                             |   | $      | -           |   | $      | -               |   | $      | -                                           |   | $      | -         |   |
| July                        16, 1998:                         |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| Proceeds                        from sale of common           |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| stock                        at $.01 per share                |   |   | 200,000                                       |   |   | 200         |   |   | 1,800           |   |   |                                        |   |   | 2,000     |   |
| Proceeds                        from sale of common           |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| stock                        at par value $.001               |   |   | 800,000                                       |   |   | 800         |   |   |            |   |   |                                        |   |   | 800       |   |
| Net                        (loss) for the period              |   |   |                                          |   |   |        |   |   |            |   |   | (2,385                                      | )      |   | (2,385    | )      |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| **Balances,                        December 31, 1998**        |   |   | 1,000,000                                     |   |   | 1,000       |   |   | 1,800           |   |   | (2,385                                      | )      |   | 415       |   |
| Net                        (loss) for the year                |   |   |                                          |   |   |        |   |   |            |   |   | (2,985                                      | )      |   | (2,985    | )      |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| **Balances,                        December 31, 1999**        |   |   | 1,000,000                                     |   |   | 1,000       |   |   | 1,800           |   |   | (5,370                                      | )      |   | (2,570    | )      |
| Net                        (loss) for the year                |   |   |                                          |   |   |        |   |   |            |   |   | (2,985                                      | )      |   | (2,985    | )      |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| **Balances,                        December 31, 2000**        |   |   | 1,000,000                                     |   |   | 1,000       |   |   | 1,800           |   |   | (8,355                                      | )      |   | (5,555    | )      |
| Net                        (loss) for the year                |   |   |                                          |   |   |        |   |   |            |   |   | (5,685                                      | )      |   | (5,685    | )      |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| **Balances,                        December 31, 2001**        |   |   | 1,000,000                                     |   |   | 1,000       |   |   | 1,800           |   |   | (14,040                                     | )      |   | (11,240   | )      |
| Net                        (loss) for the year                |   |   |                                          |   |   |        |   |   |            |   |   | (4,335                                      | )      |   | (4,335    | )      |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| **Balances,                        December 31, 2002**        |   |   | 1,000,000                                     |   |   | 1,000       |   |   | 1,800           |   |   | (18,375                                     | )      |   | (15,575   | )      |
| Net                        (loss) for the year                |   |   |                                          |   |   |        |   |   |            |   |   | (4,358                                      | )      |   | (4,358    | )      |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| **Balances,                        December 31, 2003**        |   |   | 1,000,000                                     |   |   | 1,000       |   |   | 1,800           |   |   | (22,733                                     | )      |   | (19,933   | )      |
| Net                        (loss) for the year                |   |   |                                          |   |   |        |   |   |            |   |   | (6,605                                      | )      |   | (6,605    | )      |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| **Balances,                        December 31, 2004**        |   |   | 1,000,000                                     |   |   | 1,000       |   |   | 1,800           |   |   | (29,338                                     | )      |   | (26,538   | )      |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| Net                        (loss) for the year                |   |   |                                          |   |   |        |   |   |            |   |   | (6,590                                      | )      |   | (6,590    | )      |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| **Balances,                        December 31, 2005**        |   |   | 1,000,000                                     |   |   | 1,000       |   |   | 1,800           |   |   | (35,928                                     | )      |   | (33,128   | )      |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| Net                        (loss) for the year                |   |   |                                          |   |   |        |   |   |            |   |   | (6,736                                      | )      |   | (6,736    | )      |
|                                                          |   |   |                                          |   |   |        |   |   |            |   |   |                                        |   |   |      |   |
| **Balances,                        December 31, 2006**        |   |   | 1,000,000                                     |   | $      | 1,000       |   | $      | 1,800           |   | $      | (42,664                                     | )      | $      | (39,864   | )      |

**SEE          ACCOMPANYING NOTES TO FINANCIAL          STATEMENTS**

**F-4**

----

| **FORESIGHT                        SPECIALISTS, INC.**               |
|----------------------------------------------------------------------|
| **(A                        DEVELOPMENT STAGE ENTERPRISE)**          |
| **STATEMENTS                        OF CASH FLOWS**                  |
|                                                                 |   |   |   |   |   |   |   |   |   |   |
|                                                                 |   |   |   |   |   |   |   |   |   |   |
|                                                                 |   |   |   |   |   |   |   |   |   |   |
|                                                                 |   |   |   |   |   |   |   |   | Cumulative  |   |
|                                                                 |   |   |   |   |   |   |   |   | from  |   |
|                                                                 |   |   |   |   |   |   |   |   | July                        16,  |   |
|                                                                 |   |   |   |   |   |   |   |   | 1998 |   |
|                                                                 |   |   | For                        The Years Ended  |   |   | (Inception) |   |
|                                                                 |   |   | December                        31,   |   |   | to |   |
|                                                                 |   |   | 2006 |   |   | 2005 |   |   | December                        31, 2006 |   |
|                                                                 |   |   |   |   |   |   |   |   |   |   |
| **OPERATING                        ACTIVITIES**                      |   |   |   |   |   |   |   |   |   |   |
| Net                        (loss) from operations                    |   | $ | (6,736 | ) | $ | (6,590 | ) | $ | (42,664 | ) |
|                                                                 |   |   |   |   |   |   |   |   |   |   |
| **NET                        CASH (USED BY) OPERATING ACTIVITIES**   |   |   | (6,736 | ) |   | (6,590 | ) |   | (42,664 | ) |
|                                                                 |   |   |   |   |   |   |   |   |   |   |
| **FINANCING                        ACTIVITIES**                      |   |   |   |   |   |   |   |   |   |   |
| Accounts                        payable, related parties             |   |   | 6,736 |   |   | 6,590 |   |   | 39,864 |   |
| Proceeds                        from sale of common stock            |   |   | - |   |   | - |   |   | 2,800 |   |
|                                                                 |   |   |   |   |   |   |   |   |   |   |
| **NET                        CASH PROVIDED BY FINANCING ACTIVITIES** |   |   | 6,736 |   |   | 6,590 |   |   | 42,664 |   |
|                                                                 |   |   |   |   |   |   |   |   |   |   |
| **NET                        INCREASE IN CASH**                      |   |   | (0 | ) |   | 0 |   |   | - |   |
|                                                                 |   |   |   |   |   |   |   |   |   |   |
| **CASH,                        BEGINNING OF PERIOD**                 |   |   | - |   |   | - |   |   | - |   |
|                                                                 |   |   |   |   |   |   |   |   |   |   |
| **CASH,                        END OF PERIOD**                       |   | $ | (0 | ) | $ | 0 |   | $ | - |   |

**SEE          ACCOMPANYING NOTES TO FINANCIAL          STATEMENTS**

----

**NOTE      1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

***History***

***Going      Concern***

***Income      Taxes***

***Earnings      (loss) Per Common Share***

***Use      of Estimates in the Preparation of Financial      Statements***

----

**NOTE      2 - ACCOUNTS PAYABLE - RELATED PARTY**

**NOTE      3 - INCOME TAXES**

| Expiring                Year |   |   | Amount |   |
|------------------------------|--------|--------|--------|--------|
| 2018                         |   |   | 150    |   |
| 2019                         |   |   | 150    |   |
| 2020                         |   |   | 150    |   |
| 2021                         |   |   | 150    |   |
| 2022                         |   |   | 150    |   |
| 2023                         |   |   | -      |   |
| 2024                         |   |   | 752    |   |
| 2025                         |   |   | 3,890  |   |
| 2026                         |   |   | 4,036  |   |
| Total                        |   | $      | 9,428  |   |

|                                                                         |   |   | Deferred                   |   |   | Valuation              |                  |   |    |   |
|------------------------------------------------------------------------------|--------|--------|---------------------------------|--------|--------|------------------------|-----------------------|--------|---------|--------|
|                                                                         |   |   | Tax                Assets  |   |   | Allowance              |                  |   | Balance |   |
|  Deferred                tax assets at December 31,                2005 |   | $      | 3,136                           |   | $      | (                3,136 | )                     | $      | -0-     |   |
|                                                                         |   |   |                            |   |   |                   |                  |   |    |   |
|  Additions                for the year                                  |   |   | 807                             |   |   | (                807)  | (                807) |   | -0-     |   |
|                                                                         |   |   |                            |   |   |                   |                  |   |    |   |
|  Deferred                tax assets at December 31,                2006 |   | $      | 3,943                           |   | $      | (                3,943 | )                     | $      | -0-     |   |

----

**NOTE 3 - INCOME TAXES -      continued**

|                                                                                             |   |   | 2006                            |   |   | 2005                            |   |
|--------------------------------------------------------------------------------------------------|--------|--------|---------------------------------|--------|--------|---------------------------------|--------|
|  Expected              income tax (benefit) at federal              statutory tax rate -20% |   | $      | (              1,347            | )      | $      | (              1,318            | )      |
|  Permanent              differences                                                         |   |   | 540                             |   |   | 540                             |   |
|  Valuation              allowance                                                           |   |   | 807                             |   |   | 778                             |   |
|  Income              tax expense                                                            |   | $      | -              0              - |   | $      | -              0              - |   |

**NOTE      4 - COMMITMENTS AND CONTINGENCIES**

**NOTE      5 -**
**THE      EFFECT OF RECENTLY ISSUED ACCOUNTING STANDARDS**

*Recently      Adopted Accounting Standards *

*Share-Based      Payments*

*New      Accounting Standards Not Yet Adopted *

----

**NOTE      5 -**
**THE      EFFECT OF RECENTLY ISSUED ACCOUNTING STANDARDS -      continued**

----

----

|  Name             |  Age |  Positions                and Offices Held |
|------------------------|-----------|-------------------------------------------------|
|  Kevin Ericksteen |  32  |  Director/President                        |
|                   |      |                                            |
|  Deanna Olson     |  35  |  Secretary, Treasurer and Director         |

----

|  Security                Ownership of Beneficial Owners: |         |          |                                     |                      |
|---------------------------------------------------------------|--------------|---------------|------------------------------------------|---------------------------|
|                                                          |         |          |                                     |                      |
|  Beneficial                Owner                         |  Class  |  Amount  |  Nature                of Ownership |  Percentage          |
|  Kevin Ericksteen                                        |  Common |  400,000 |  Direct                             |  40 %                |
|                                                          |         |          |                                     |                      |
|  Deanna                Olson                             |  Common |  400,000 |  Direct                             |  40                % |
|                                                          |         |          |                                     |                      |
|  TOTAL                                                   |         |  800,000 |                                     |                      |
|  Common Shares:                                          |         |          |                                     |                      |
|                                                          |         |          |                                     |                      |
|  Security                Ownership of Management:        |         |          |                                     |                      |
|                                                          |         |          |                                     |                      |
|  Beneficial                Owner                         |  Class  |  Amount  |  Nature                of Ownership |  Percentage          |
|  Kevin Ericksteen                                        |  Common |  400,000 |   Direct                            |  40 %                |
|  Director/President                                      |         |          |                                     |                      |
|                                                          |         |          |                                     |                      |
|  Deanna Olson                                            |  Common |  400,000 |  Direct                             |  40 %                |
|  Secretary/Treasurer                                     |         |          |                                     |                      |
|                                                          |         |          |                                     |                      |
|  TOTAL                                                   |         |          |                                     |                      |
|  Common Shares:                                          |         |  800,000 |                                     |                      |

| 10.1 | Articles                  of Incorporation* |
|------|---------------------------------------------|

| 10.2 | Bylaws* |
|------|---------|

| 31.1 | Certificate                  of CEO as Required by Rule                  13a-14(a)/15d-14 |
|------|-------------------------------------------------------------------------------------------|

| 31.2 | Certificate                  of CFO as Required by Rule                  13a-14(a)/15d-14 |
|------|-------------------------------------------------------------------------------------------|

| 32.1 | Certificate                  of CEO as Required by Rule 13a-14(b) and Rule 15d-14(b) (17 CFR                  240.15d-14(b))                  and Section 1350 of Chapter 63 of Title 18 of the United States                  Code |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 32.1 | Certificate                  of CFO as Required by Rule 13a-14(b) and Rule 15d-14(b) (17 CFR                  240.15d-14(b))                  and Section 1350 of Chapter 63 of Title 18 of the United States                  Code |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|                                     |                                       |                                     |
|------------------------------------------|--------------------------------------------|------------------------------------------|
|                                     | Foresight                Specialists, Inc. |
|                                |                                  |                                |
| Date: April                23, 2007 | By:                              | /s/ Kevin                Ericksteen |
|                                     | Kevin                Ericksteen            |
|                                     | Title President                       |
|                                     |                        |                                 |
|------------------------------------------|-----------------------------|--------------------------------------|
|                                |                   |                            |
| Date: April                23, 2007 | By:               | /s/ Deanna                Olson |
|                                     | Deanna                Olson |
|                                     | Title Treasurer        |

|                                     |                            |                                     |
|------------------------------------------|---------------------------------|------------------------------------------|
|                                |                       |                                |
| Date: April                23, 2007 | By:                   | /s/ Kevin                Ericksteen |
|                                     | Kevin                Ericksteen |
|                                     | Title Director             |

|                                     |                        |                                 |
|------------------------------------------|-----------------------------|--------------------------------------|
|                                |                   |                            |
| Date: April                23, 2007 | By:               | /s/ Deanna                Olson |
|                                     | Deanna                Olson |
|                                     | Title Director         |

----