UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  FORM 10-QSB/A
(Mark One)

    [X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
         EXCHANGE ACT OF 1934
         For the quarterly  period ended September 30, 2005

                                       or

    [ ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
         EXCHANGE ACT OF 1934


                      Commission File Number: 033-55254-27

                             ADVANCED LUMITECH, INC.
                 ----------------------------------------------
                 (Name of small business issuer in its charter)

                Nevada                                  87-0438637
   -------------------------------          ---------------------------------
   (State or other jurisdiction of          (IRS Employer Identification No.)
    incorporation or organization)

             8C Pleasant Street, First Floor, South Natick, MA 01760
             -------------------------------------------------------
               (Address of principal executive offices, Zip code)

                                 (508) 647-9710
                           (Issuer's telephone number)

    Securities registered pursuant to Section 12(b) of the Exchange Act: None
      Securities registered pursuant to Section 12(g) of the Exchange Act:
                          Common Stock, $.001 par value
                          -----------------------------
                                (Title of class)


Check whether the Company (1) filed all reports  required to be filed by Section
13 or 15(d) of the  Exchange  Act during the past 12 months (or for such shorter
period that the  registrant  was required to file such reports) and (2) has been
subject to such filing requirements for the past 90 days. [X] Yes [ ] No

Indicate by check mark  whether  the  Company is a shell  company (as defined in
Rule 12b-2 of the Exchange Act). [ ] Yes [X] No

The Company had 100,000,000 shares of Common Stock, $.001 par value,  issued and
outstanding as of November 14, 2005.

Transitional Small Business Disclosure Format: [ ] Yes [X] No
<PAGE>

STATEMENT REGARDING THIS AMENDMENT

The Company is amending its Form 10-QSB for the period  September  30, 2005,  as
previously filed on November 14, 2005.

A.  Subsequent  to the original  issuance of the  Company's  September  30, 2005
consolidated  financial  statements,  and based upon a further evaluation of the
factors  utilized in determining  the accounting and  presentation of a December
2004 redemption of certain  stockholder's  common stock to permit the Company to
issue a like number of shares to other  investors  that held  subscriptions  for
shares  of  common  stock,  the  Company  determined  that the  redemption,  and
subsequent  redemptions  should have been accounted for as  liabilities;  not as
components  of  stockholders'   deficit.  At  December  31,  2004,  the  Company
recognized  the  liability of $13,195.  During the three- and nine month periods
ended  September  30, 2005,  the Company  redeemed  additional  shares valued at
$67,083 and $2,510,990.

B.  The Company determined that  subscriptions  received for the purchase of the
Company's  common stock  totaling  $435,000,  were  improperly  classified  as a
component  of  stockholders'  deficit  and  should  have  been  classified  as a
liability.

C.  At December 31,  2004,  the Company  revalued  certain  options  issued to a
former  consultant  in  satisfaction  of claims made  against the  Company.  The
Company has now determined that the measurement date and volatility factors used
to value  the  options  under  the  Black/Scholes  method  were  incorrect.  The
revaluation  resulted in an increase amount of additional paid-in capital in the
amount of $90,524 and an increase in accumulated deficit of $90,524.

D.  The Company  determined that warrants issued for the purchase of the Company
common stock,  originally  classified as a component of  stockholders'  deficit,
should have been recognized as a liability. As of June 30, 2005, warrants valued
at $395,477 were  recognized.  During the three month period ended September 30,
2005,  warrants  valued at $46,211  were  exercised.  The Company is required to
revalue this liability at the end of every  reporting  period.  Accordingly,  at
September 30, 2005, the Company decreased the value of the liability by $182,638
and recognized a gain on value of derivative liabilities for the three- and nine
months periods ended September 30, 2005 of $110,290 and $75,569, respectively.

E.  In April  2005,  the Company  issued to a  stockholder  a stock  warrant for
3,600,000  shares of common  stock as an  inducement  to  exercise  other  stock
warrants for 3,335,000  shares of common stock with an aggregate  exercise price
of $375,000.  The new warrants issued were not valued or recorded.  The value of
the new warrants was $467,825. As the value of the new warrants was in excess of
the amount  received from the exercise of the older  warrants,  the value of the
new warrants was first applied to additional paid-in capital with the difference
of $92,825 being charged as financing costs.

F.  The Company determined that the liability for shares to be issued to various
vendors and creditors  was  improperly  classified as a long-term  liability and
should have been classified as short term. The liability  represents amounts due
to vendors for their respective services used in the ordinary course of business
and such vendors could demand payment at any time. The  reclassification  had no
effect on the net loss or  stockholders'  deficit as of  September  30, 2005 and
December 31, 2004 and for the three-months and year then ended, respectively.

The effect of these  restatements was to decrease the net loss of the Company by
$110,290 (less than $0.01 per share) for the three month period ended  September
30,  2005 and  increase  the net loss by $17,256  ($0.01 per share) for the nine
month period ended  September  30, 2005 and  increase  stockholders'  deficit by
$3,198,161.

Our stockholders should refer to the financial statements and accompanying notes
for a detailed  explanation of the  adjustments to the financial  results of the
Company that are contained in this amended Form 10-QSB/A.

In all other material  respects,  this amended Quarterly Report on Form 10-QSB/A
is unchanged from the Quarterly  Report on Form 10-QSB  previously  filed by the
Company on November 14, 2005. This amendment  should also be read in conjunction
with our amended Quarterly Reports on Form 10-QSB/A for the quarters ended March
31, 005, June 30, 2005 and March 31, 2006 as well as our amended  Annual Reports
on Form 10-KSB/A for the years ended December 31, 2004 and December 31, 2005.

                                        2
<PAGE>

<TABLE>
<CAPTION>
INDEX

                                                                                            Page Number
<S>  <C>                                                                                     <C>
Restatement of September 30, 2005 Consolidated Financial Statements                                4

Introductory Statement                                                                         4 - 5

Part I.  Financial Information
         ---------------------

     Item 1.  Financial Statements

              Consolidated Balance Sheets at September 30, 2005 and
                  December 31, 2004                                                                6

              Consolidated Statements of Operations for the Three
                  Months Ended September 30, 2005 and 2004 and the Nine
                  Months Ended September 30, 2005 and 2004                                         7

              Consolidated Statements of Cash Flows for the Nine
                  Months Ended September 30, 2005 and 2004                                         8

              Notes to Consolidated Financial Statements                                      9 - 14

     Item 2.  Management's Discussion and Analysis of Financial
                  Condition and Results of Operations                                        15 - 21

     Item 3.  Quantitative and Qualitative Disclosures About Market Risk                          22

     Item 4.  Controls and Procedures                                                             23

Part II.   Other Information
           -----------------

     Item 1.  Legal Proceedings                                                                   24

     Item 2.  Unregistered Sales of Equity and Use of Proceeds                                    24

     Item 3.  Defaults upon Senior Securities                                                     24

     Item 4.  Submission of Matters to a Vote of Security Holders                                 24

     Item 5.  Other Information                                                                   24

     Item 6.  Exhibits and Reports on Form 8-K                                                    25

Signatures                                                                                        26

Exhibit Index                                                                                     27

Exhibit 31    Certification of Chief Executive and Financial Officer Pursuant to
                  18 U.S.C  Section 1850, As Adopted  Pursuant to Section 302 of
                  the Sarbanes-Oxley Act of 2002. (filed herewith)                               E-1

Exhibit 32    Certification of Chief Executive and Financial Officer Pursuant to
                  Rule 13a-14(b) of  the Exchange Act and 18 U.S.C Section 1850,
                  as  Adopted Pursuant to Section  906 of the Sarbanes-Oxley Act
                  of 2002. (filed herewith)                                                      E-2
</TABLE>
                                       3
<PAGE>

       Restatement of September 30, 2005 Consolidated Financial Statements

The Company is amending its Form 10-QSB for the period  September  30, 2005,  as
previously filed on November 14, 2005.

A.  Subsequent  to the original  issuance of the  Company's  September  30, 2005
consolidated  financial  statements,  and based upon a further evaluation of the
factors  utilized in determining  the accounting and  presentation of a December
2004 redemption of certain  stockholder's  common stock to permit the Company to
issue a like number of shares to other  investors  that held  subscriptions  for
shares  of  common  stock,  the  Company  determined  that the  redemption,  and
subsequent  redemptions  should have been accounted for as  liabilities;  not as
components  of  stockholders'   deficit.  At  December  31,  2004,  the  Company
recognized  the  liability of $13,195.  During the three- and nine month periods
ended  September  30, 2005,  the Company  redeemed  additional  shares valued at
$67,083 and  $2,510,990.  See Note 13 - Liability to  Stockholders  for Redeemed
Shares.

B.  The Company determined that  subscriptions  received for the purchase of the
Company's  common stock  totaling  $435,000,  were  improperly  classified  as a
component  of  stockholders'  deficit  and  should  have  been  classified  as a
liability. See Note 12 - Liability for Stock Subscriptions Received.

C.  At December 31,  2004,  the Company  revalued  certain  options  issued to a
former  consultant  in  satisfaction  of claims made  against the  Company.  The
Company has now determined that the measurement date and volatility factors used
to  value  the  options  under  the  Black/Sholes  method  were  incorrect.  The
revaluation  resulted in an increase amount of additional paid-in capital in the
amount of $90,524 and an increase in accumulated deficit of $90,524.

D.  The Company  determined that warrants issued for the purchase of the Company
common stock,  originally  classified as a component of  stockholders'  deficit,
should have been recognized as a liability. As of June 30, 2005, warrants valued
at $395,477 were  recognized.  During the three month period ended September 30,
2005,  warrants  valued at $46,211  were  exercised.  The Company is required to
revalue this liability at the end of every  reporting  period.  Accordingly,  at
September 30, 2005, the Company decreased the value of the liability by $182,638
and recognized a gain on value of derivative liabilities for the three- and nine
months periods ended  September 30, 2005 of $110,290 and $75,569,  respectively.
See Note 11 - Warrant Liability.

E.  In April  2005,  the Company  issued to a  stockholder  a stock  warrant for
3,600,000  shares of common  stock as an  inducement  to  exercise  other  stock
warrants for 3,335,000  shares of common stock with an aggregate  exercise price
of $375,000.  The new warrants issued were not valued or recorded.  The value of
the new warrants was $467,825. As the value of the new warrants was in excess of
the amount  received from the exercise of the older  warrants,  the value of the
new warrants was first applied to additional paid-in capital with the difference
of $92,825 being charged as financing costs. See Note 11 - Warrant Liability and
Note 12 - Liability for Stock Subscriptions Received.

F.  The Company determined that the liability for shares to be issued to various
vendors and creditors  was  improperly  classified as a long-term  liability and
should have been classified as short term. The liability  represents amounts due
to vendors for their respective services used in the ordinary course of business
and such vendors could demand payment at any time. The  reclassification  had no
effect on the net loss or  stockholders'  deficit as of  September  30, 2005 and
December 31, 2004 and for the  three-months  and year then ended,  respectively.
See Note 12 - Liability for Shares to be Issued.

The effect of these  restatements was to decrease the net loss of the Company by
$110,290 (less than $0.01 per share) for the three month period ended  September
30,  2005 and  increase  the net loss by $17,256  ($0.01 per share) for the nine
month period ended  September  30, 2005 and  increase  stockholders'  deficit by
$3,198,161.

                             Introductory Statement

Note Regarding Forward Looking Statements:

This Form 10-QSB/A and other reports filed by the Company from time to time with
the Securities and Exchange Commission, as well as the Company's press releases,
contain or may contain forward-looking statements, within the meaning of Section
27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act
of 1934.

                                       4
<PAGE>

                       Introductory Statement - continued

The  information  provided is based upon beliefs of, and  information  currently
available to, the  Company's  management,  as well as estimates and  assumptions
made by the  Company's  management.  The Company is  including  this  cautionary
statement in this Form 10-QSB/A to make  applicable and to take advantage of the
safe harbor provisions of the Private  Securities  Litigation Reform Act of 1995
for any  forward-looking  statements made by or on behalf of us. Statements that
are not  statements  of  historical  fact may be  deemed  to be  forward-looking
statements.   Forward-looking  statements  can  be  identified  by  the  use  of
forward-looking terminology such as "believes", "may", "should",  "anticipates",
"estimates",  "expects",  "future",  "intends", "hopes", "plans" or the negative
thereof.  Such  forward-looking  statements  involve  known and  unknown  risks,
uncertainties  and other factors that could cause actual  results of the Company
to vary materially from historical  results or from any future results expressed
or implied in such forward-looking statements.

Any statements  contained in this Form 10-QSB/A that do not describe  historical
facts,  including without limitation  statements  concerning  expected revenues,
earnings,  product  introductions and general market conditions,  may constitute
forward-looking  statements  as that term is defined in the  Private  Securities
Litigation  Reform Act of 1995. Any such  forward-looking  statements  contained
herein are based on current  expectations,  but are subject to a number of risks
and  uncertainties  that may cause  actual  results  to differ  materially  from
expectations.  The factors  that could  cause  actual  future  results to differ
materially  from  current  expectations  include the  following:  the  Company's
ability to raise the financing required to support the Company's operations; the
Company's ability to establish its intended  operations;  fluctuations in demand
for the  Company's  products and services;  the Company's  ability to manage its
growth; the Company's ability to develop,  market and introduce new and enhanced
products on a timely basis; the Company's lack of customers;  and the ability of
the  Company to compete  successfully  in the  future.  Further  information  on
factors  that could cause  actual  results to differ from those  anticipated  is
detailed herein in Item 3, Quantitative and Qualitative Disclosures About Market
Risk,  and in various  filings  made by the  Company  from time to time with the
Securities and Exchange  Commission.  Any  forward-looking  statements should be
considered in light of those factors.

The Company will provide copies of its quarterly and annual  reports,  including
interim unaudited and audited financial  statements to its security holders.  We
also file periodic  reports with the Securities and Exchange  Commission as well
as  reports  on Form 8-K,  proxy or  information  statements  and other  reports
required of publicly held reporting companies.  The public may read and copy any
materials the Company files with the SEC at the SEC's Public  Reference  Room at
450  Fifth  Street,  N.W.,  Washington,   D.C.  20549.  The  public  may  obtain
information on the operation of the Public  Reference Room by calling the SEC at
1-800-SEC-0330.  The SEC also  maintains  an  Internet  site that  contains  the
reports,  proxy  and  information  statements,  and other  information  that the
Company files electronically with the SEC, which is available on the Internet at
www.sec.gov.  Further  information about the Company and its subsidiaries may be
found at www.brightec.com.

                                       5
<PAGE>

<TABLE>
<CAPTION>
                                PART 1. FINANCIAL INFORMATION
                                 ITEM 1. FINANCIAL STATEMENTS

                            Advanced Lumitech, Inc. and Subsidiary
                                 Consolidated Balance Sheets

                                                        (Unaudited)            (Audited)
                                                     September 30, 2005     December 31, 2004
                                                     ------------------    ------------------
                                                        (As Restated)         (As Restated)
<S>                                                  <C>                   <C>
                                     ASSETS

Current assets
     Cash                                            $           13,504    $            4,310
     Accounts receivable                                         30,767                    --
     Interest receivable                                         47,482                38,750
     Inventory                                                   57,141                31,348
     Deposits and prepaid expenses                                  987                    --
                                                     ------------------    ------------------
                             TOTAL CURRENT ASSETS               149,881                74,408
                                                     ------------------    ------------------

Office and photographic equipment                                23,511                23,511
Less accumulated depreciation                                   (23,511)              (23,511)
                                                     ------------------    ------------------
                                                                     --                    --
                                                     ------------------    ------------------
Note receivable from related party                              250,000               250,000
                                                     ------------------    ------------------
                                     TOTAL ASSETS               399,881               324,408
                                                     ==================    ==================

                     LIABILITIES AND STOCKHOLDERS' DEFICIT


Current liabilities
     Current maturities of long-term debt            $            3,230    $            3,505
     Accounts payable                                           181,098               367,329
     Accrued expenses                                           164,249               243,219
     Advance from related party                                  54,224                64,196
     Liability for shares to be issued                          403,000               467,000
     Warrant liability                                          238,976                    --
     Liability to stockholders for shares redeemed            2,524,185                13,195
     Liability for stock subscriptions received                 435,000               850,000
     Notes payable to related party                                  --               100,000
                                                     ------------------    ------------------
                        TOTAL CURRENT LIABILITIES             4,003,962             2,108,444
                                                     ------------------    ------------------

Long-term liabilities
     Long-term debt, net of current maturities                   85,595               162,986
                                                     ------------------    ------------------
                                TOTAL LIABILITIES             4,089,557             2,271,430
                                                     ------------------    ------------------
Stockholders' deficit
     Common stock                                               100,000               100,000
     Additional paid-in capital                               6,597,022             7,808,732
     Accumulated deficit                                    (10,537,071)           (9,999,219)
     Accumulated other comprehensive income                     150,373               143,465
                                                     ------------------    ------------------
                                                             (3,689,676)           (1,947,022)
                                                     ------------------    ------------------
                            TOTAL LIABILITIES AND
                            STOCKHOLDERS' DEFICIT    $          399,881    $          324,408
                                                     ==================    ==================
</TABLE>

   The accompanying notes are an integral part of these financial statements.

                                        6
<PAGE>

<TABLE>
<CAPTION>
                                  Advanced Lumitech, Inc. and Subsidiary
                                  Consolidated Statements of Operations
                                               (Unaudited)

                                               For the Three Months              For the Nine Months
                                               Ending September 30,              Ending September 30,
                                         ------------------------------    ------------------------------
                                             2005             2004             2005             2004
                                         -------------    -------------    -------------    -------------
                                         (As Restated)                     (As Restated)
<S>                                      <C>              <C>              <C>              <C>
Sales                                    $      38,951    $       1,560    $     123,309    $     219,741

Cost of sales                                   25,193            4,527           96,608          201,010
                                         -------------    -------------    -------------    -------------

Gross profit                                    13,758           (2,967)          26,701           18,731
                                         -------------    -------------    -------------    -------------

Operating expenses
   Research and development                     67,681           11,762          147,936          106,378
   Selling and marketing                         7,334           76,969           44,857          372,603
   General and administrative                   55,275          120,294          356,723          444,083
                                         -------------    -------------    -------------    -------------
                                               130,290          209,025          549,516          923,064
                                         -------------    -------------    -------------    -------------

Operating loss                                (116,532)        (211,992)        (522,815)        (904,333)
                                         -------------    -------------    -------------    -------------

Other income (expense)
   Gain on value of derivative
      liabilities                              110,290               --           75,569               --
   Financing costs                                  --               --          (92,825)              --
   Other                                         1,909             (514)           2,219           (4,083)
                                         -------------    -------------    -------------    -------------
                                               112,199             (514)         (15,037)          (4,083)
                                         -------------    -------------    -------------    -------------

Net loss                                        (4,333)        (212,506)        (537,852)        (908,416)

Accumulated deficit - beginning            (10,532,738)      (9,051,300)      (9,999,219)      (8,355,390)
                                         -------------    -------------    -------------    -------------

Accumulated deficit - ending             $ (10,537,071)   $  (9,263,806)   $ (10,537,071)   $  (9,263,806)
                                         =============    =============    =============    =============


Basic and diluted net income (loss)
     per share                           $        0.00    $       (0.00)   $        0.01    $       (0.01)
                                         =============    =============    =============    =============

Weighted average number of shares
used in computation of basic and
diluted net loss per share                 100,000,000       98,283,620      100,000,000       98,283,620
                                         =============    =============    =============    =============

COMPREHENSIVE
     INCOME (LOSS)

     Net loss                            $      (4,333)   $    (212,506)   $    (537,852)   $    (908,416)

     Other comprehensive income (loss)           8,274             (977)           6,908            9,755
                                         -------------    -------------    -------------    -------------

     Comprehensive income
       ((loss)                           $       3,941    $    (213,483)   $    (530,944)   $    (898,661)
                                         =============    =============    =============    =============
</TABLE>

   The accompanying notes are an integral part of these financial statements.

                                        7
<PAGE>

<TABLE>
<CAPTION>
                            Advanced Lumitech, Inc. and Subsidiary
                             Consolidated Statements of Cash Flows
                                          (Unaudited)

                                                           For the Nine Months Ended September 30,
                                                                   2005              2004
                                                              --------------    --------------
                                                              (As Restated)
<S>                                                           <C>               <C>
Cash flows from operating activities

Net loss                                                      $     (537,852)   $     (908,416)
Adjustments to reconcile net loss to net cash used
     for operating activities:
          Accrued interest on note receivable-related party           (8,732)           (8,981)
          Depreciation                                                    --             2,034
          Foreign exchange gain                                       (7,721)             (575)
          Gain on value of derivative liabilities                    (75,569)               --
          Financing costs                                             92,825                --
          General and administrative expense associated
               with stock based transactions                          65,000           189,000
Changes in operating assets and liabilities:
     (Increase) decrease in:
          Accounts receivable                                        (30,767)           (7,329)
          Inventory                                                  (25,793)           71,570
          Deposits and prepaid expenses                                 (987)               --
     Increase (decrease) in:
          Accounts payable                                          (108,705)           75,262
          Accrued expenses                                           (79,228)          (29,208)
                                                              --------------    --------------
                     Net cash used for operating activities         (717,529)         (616,643)
                                                              --------------    --------------


Cash flows from financing activities
     Principal payments on long-term debt                             (3,430)           (4,915)
     Principal payments on note payable - related party             (100,000)            6,000
     Repayment of advances from related party                        (93,755)          (80,000)
     Cash received for sale of common stock, exercise
          of warrants and stock subscribed                           917,000           350,000
                                                              --------------    --------------
                  Net cash provided by financing activities          719,815           271,085
                                                              --------------    --------------

Effects of changes in foreign exchange rates                           6,908             9,755
                                                              --------------    --------------

                            Net increase (decrease) in cash            9,194          (335,803)

Cash - beginning                                                       4,310           335,803
                                                              --------------    --------------
Cash - ending                                                 $       13,504    $           --
                                                              ==============    ==============

Supplemental disclosures of cash flows information
     Cash paid during the period for interest                 $       13,611    $        3,921
                                                              ==============    ==============
     Issuance of stock to settle accounts payable             $       60,000    $       67,000
                                                              ==============    ==============

Non-cash investing activities
     Liability to stockholders for shares redeemed and
          cancelled                                           $    2,534,324    $           --
                                                              ==============    ==============
     Issuance of warrants relating to private placements      $      550,166    $           --
                                                              ==============    ==============
     Issuance of warrants for financing costs                 $       92,825    $           --
                                                              ==============    ==============
     Exercise of warrants classified as liabilities           $     (158,129)   $           --
                                                              ==============    ==============
</TABLE>

   The accompanying notes are an integral part of these financial statements.

                                        8
<PAGE>

                     Advanced Lumitech, Inc. and Subsidiary
                   Notes to Consolidated Financial Statements
                                   (Unaudited)

1.  OPERATIONS
Advanced  Lumitech,  Inc.  d/b/a  Brightec  ("ADLU" or  "Company")  develops and
markets luminescent films incorporating  luminescent or phosphorescent  pigments
(the  "Luminescent  Product").  These  pigments  absorb and reemit visible light
producing a "glow" which accounts for the common terminology "glow in the dark."
The  Company's  Luminescent  Product  will  be  sold  primarily  as a  printable
luminescent film designed to add  luminescence to existing or new products.  The
Company  uses third  parties for  manufacturing,  and markets and sells  graphic
quality printable luminescent films (the "Luminescent Product"). These films are
based on the Company's proprietary and patented technology, which enables prints
to be of photographic  quality by day and  luminescent  under low light or night
conditions.  The Company expects that its Luminescent  Product will be available
for sale in a number of versions  appropriate  for commonly used  commercial and
personal  printing  technology,  including  offset  printing,  laser  or  inkjet
printing, plus a variety of "print on demand" digital technologies.  The Company
offers its products in sheets and rolls.

Restatement of September 30, 2005 Interim Consolidated Financial Statements
The Company is amending its Form 10-QSB for the period  September  30, 2005,  as
previously filed on November 14, 2005.

A.  Subsequent  to the original  issuance of the  Company's  September  30, 2005
consolidated  financial  statements,  and based upon a further evaluation of the
factors  utilized in determining  the accounting and  presentation of a December
2004 redemption of certain  stockholder's  common stock to permit the Company to
issue a like number of shares to other  investors  that held  subscriptions  for
shares  of  common  stock,  the  Company  determined  that the  redemption,  and
subsequent  redemptions  should have been accounted for as  liabilities;  not as
components  of  stockholders'   deficit.  At  December  31,  2004,  the  Company
recognized  the  liability of $13,195.  During the three- and nine month periods
ended  September  30, 2005,  the Company  redeemed  additional  shares valued at
$67,083 and  $2,510,990.  See Note 13 - Liability to  Stockholders  for Redeemed
Shares.

B.  The Company determined that  subscriptions  received for the purchase of the
Company's  common stock  totaling  $435,000,  were  improperly  classified  as a
component  of  stockholders'  deficit  and  should  have  been  classified  as a
liability. See Note 12 - Liability for Stock Subscriptions Received.

C.  At December 31,  2004,  the Company  revalued  certain  options  issued to a
former  consultant  in  satisfaction  of claims made  against the  Company.  The
Company has now determined that the measurement date and volatility factors used
to  value  the  options  under  the  Black/Sholes  method  were  incorrect.  The
revaluation  resulted in an increase amount of additional paid-in capital in the
amount of $90,524 and an increase in accumulated deficit of $90,524.

D.  The Company determined  that warrants issued for the purchase of the Company
common stock,  originally  classified as a component of  stockholders'  deficit,
should have been recognized as a liability. As of June 30, 2005, warrants valued
at $395,477 were  recognized.  During the three month period ended September 30,
2005,  warrants  valued at $46,211  were  exercised.  The Company is required to
revalue this liability at the end of every  reporting  period.  Accordingly,  at
September 30, 2005, the Company decreased the value of the liability by $182,638
and recognized a gain on value of derivative liabilities for the three- and nine
months periods ended  September 30, 2005 of $110,290 and $75,569,  respectively.
See Note 11 - Warrant Liability.

E.  In April  2005,  the Company  issued to a  stockholder  a stock  warrant for
3,600,000  shares of common  stock as an  inducement  to  exercise  other  stock
warrants for 3,335,000  shares of common stock with an aggregate  exercise price
of $375,000.  The new warrants issued were not valued or recorded.  The value of
the new warrants was $467,825. As the value of the new warrants was in excess of
the amount  received from the exercise of the older  warrants,  the value of the
new warrants was first applied to additional paid-in capital with the difference
of $92,825 being charged as financing costs. See Note 11 - Warrant Liability and
Note 12 - Liability for Stock Subscriptions Received.

F.  The Company determined that the liability for shares to be issued to various
vendors and creditors  was  improperly  classified as a long-term  liability and
should have been classified as short term. The liability

                                       9
<PAGE>
                     Advanced Lumitech, Inc. and Subsidiary
              Note to Consolidated Financial Statements - continued
                                   (Unaudited)

1. OPERATIONS - continued

Restatement of September 30, 2005 Interim  Consolidated  Financial  Statements -
continued
represents  amounts due to vendors  for their  respective  services  used in the
ordinary  course of business and such vendors could demand  payment at any time.
The reclassification  had no effect on the net loss or stockholders'  deficit as
of September  30, 2005 and December 31, 2004 and for the  three-months  and year
then ended, respectively. See Note 12 - Liability for Shares to be Issued.

The effect of these  restatements was to decrease the net loss of the Company by
$110,290 (less than $0.01 per share) for the three month period ended  September
30,  2005 and  increase  the net loss by $17,256  ($0.01 per share) for the nine
month period ended  September  30, 2005 and  increase  stockholders'  deficit by
$3,198,161.

2. INTERIM FINANCIAL STATEMENTS

The accompanying  unaudited  consolidated  financial statements at September 30,
2005 and for the three-month and nine-month periods ended September 30, 2005 and
2004  include  the  accounts  of the  Company  and its  wholly-owned  subsidiary
(Brightec  S.A.).  All   inter-company   transactions  and  balances  have  been
eliminated  in  consolidation.  In our  opinion,  these  unaudited  consolidated
financial  statements  have  been  prepared  on the same  basis  as the  audited
consolidated  financial  statements included in our Annual Report on Form 10-KSB
for the year ended  December 31, 2004 and include all  adjustments  necessary to
make the financial  statements  not  misleading.  Certain  footnote  disclosures
normally included in financial statements prepared in accordance with accounting
principles  generally  accepted  in the United  States  have been  condensed  or
omitted in accordance  with rules of the Securities and Exchange  Commission for
interim  reporting.  These consolidated  financial  statements should be read in
conjunction with the audited  consolidated  financial statements included in our
Annual Report on Form 10-KSB for the year ended  December 31, 2004.  The results
of operations  for the three- and nine periods ended  September 30, 2005 are not
necessarily  indicative  of the  results  expected  for the fiscal  year  ending
December 31, 2005.

Certain footnote  disclosures normally included in financial statements prepared
in accordance with accounting principles generally accepted in the United States
have been condensed or omitted pursuant to such rules and regulations,  although
we believe that the  disclosures in these  financial  statements are adequate to
make the information presented not misleading.

3. LIQUIDITY, MANAGEMENT PLANS AND GOING CONCERN
The Company  has a working  capital  deficit of  $3,854,081  and an  accumulated
deficit of  $10,537,071  at September  30, 2005 and  recurring  net losses since
inception.  The ability of the Company to continue to operate as a going concern
is primarily  dependent  upon the ability of the Company to raise the  necessary
financing,  to effectively  produce and market Brightec  products at competitive
prices, to establish  profitable  operations and to generate positive  operating
cash  flows.  If the  Company  fails to raise  funds or the Company is unable to
generate operating profits and positive cash flows, there are no assurances that
the Company will be able to continue as a going  concern and it may be unable to
recover the carrying value of its assets.

Management  believes  that it will  continue  to be  successful  in raising  the
necessary  financing to fund the Company's  operations through the 2005 calendar
year; however, there can be no assurances that such financing can be obtained.

4. INVENTORIES
Inventories  are  stated at the lower of cost  (first-in,  first-out)  or market
value and consist of the following:

                                          (Unaudited)           (Audited)
                                      September 30, 2005    December 31, 2004
                                      ------------------   ------------------
                                         (As Restated)        (As Restated)

             Raw materials            $           20,475   $           19,867
             Work in process                      31,699                7,181
             Finished goods                        4,967                4,300
                                      ------------------   ------------------
                                      $           57,141   $           31,348
                                      ==================   ==================

                                       10
<PAGE>

                     Advanced Lumitech, Inc. and Subsidiary
             Notes to Consolidated Financial Statements - continued
                                   (Unaudited)

5. INCOME TAXES
The Company has not calculated  the tax benefits of its net operating  losses as
of September  30, 2005 and December 31, 2004 since it does not have the required
information.  The  Company has not filed its  federal  and state  corporate  tax
returns for years ended December 31, 2004,  2003, 2002 and 2000. The tax returns
filed  for  2001  will  need to be  amended.  Due to the  uncertainty  over  the
Company's  ability to utilize these operating  losses,  any deferred tax assets,
when determined, would be fully offset by a valuation allowance.

6. RELATED PARTY TRANSACTIONS
As of September  30, 2005 and December 31, 2004, a ten year note of $250,000 was
receivable from the Company's  president who is also a director and stockholder.
This full  recourse  note bears  interest at a fixed rate of 5.05% and is due no
later than December 31, 2011.  Interest on the note is accrued quarterly and due
annually.  No interest  payments on such note have been made to date. During the
three-month  and nine-month  periods ended September 30, 2005 and the year ended
December 31, 2004, the Company recognized interest income of $3,182,  $9,443 and
$13,627,  respectively,  on  the  above  note  receivable  and  advances.  As of
September 30, 2005 and December 31, 2004,  net accrued  interest was  receivable
from the president of $47,482 and $38,750, respectively.

At September  30, 2005 and December  31,  2004,  the Company owed the  president
$54,224 and $55,196,  respectively,  in connection  with advances made by him to
the Company in prior years.  During the three-month and nine-month periods ended
September  30,  2005,  he made  advances to the  Company of $5,500 and  $43,000,
respectively and the Company repaid $14,755 and $127,755,  respectively,  of the
outstanding advances due. During the nine-month period ended September 30, 2005,
the Company's  president also personally assumed a portion of the long-term debt
owed to a related party  ($66,257)  and an operating  liability  ($17,526).  The
assumptions of the long-term debt and operating  liability have been credited to
the  president as if he had advanced  the Company the money.  All such  advances
bear interest at the Internal  Revenue  Service short term  "Applicable  Federal
Rate," calculated and accrued monthly and amounted to $1,443 for the nine months
ended September 30, 2005.

In December  2004,  the principal  stockholder  advanced the Company $9,000 on a
non-interest bearing basis. The advance was repaid in January 2005.

Additional related party debt is described in Notes 7 and 9.

7. NOTES PAYABLE TO RELATED PARTY
In December  2002,  the Company  borrowed  $50,000 from its largest  stockholder
under a convertible demand promissory note, which bears interest at 8.00% and is
payable in full on demand  within one year.  The  principal,  if not paid within
thirty days of the due date,  bears interest at the rate of 10.00%.  The note is
convertible  into that number of shares of the Company's common stock determined
by dividing the unpaid  principal  amount,  together with all accrued but unpaid
interest  on the note,  at the  conversion  date by $0.10,  subject  to  certain
adjustments.  At  September  30, 2005 and  December  31,  2004,  $0 and $50,000,
respectively,  was  outstanding  under this note and accrued  interest of $0 and
$3,575, respectively, was due.

In early 2003, the Company issued a second convertible demand promissory note to
this  stockholder  to borrow up to an additional  $55,000 with the same terms as
the $50,000 note, except that the interest rate on the note is a fixed 8.00%. At
September  30, 2005 and  December 31, 2004,  $0 and $50,000,  respectively,  was
outstanding under this note and accrued interest of $0 and $2,997, respectively,
was due.

                                       11
<PAGE>

                     Advanced Lumitech, Inc. and Subsidiary
             Notes to Consolidated Financial Statements - continued
                                   (Unaudited)

8.  COMMON STOCK NUMBER OF SHARES OF COMMON STOCK AUTHORIZED
Under the Company's charter,  100,000,000 shares of common stock are authorized.
As of September  30, 2005 and December  31, 2004,  100,000,000  shares of common
stock were issued and outstanding. On April 6, 2005, the Company entered into an
agreement with one of the Company's major  stockholders  allowing the Company to
redeem 15,767,145 shares of common stock he held, in order to permit the Company
to issue a like  number of shares of common  stock to other  investors  who held
subscriptions  for shares of common  stock.  On August  23,  2005,  the  Company
entered into an agreement  with another of the Company's  stockholders  allowing
the Company to redeem 583,334 shares of common stock he held, in order to permit
the Company to issue a like number of shares of common  stock to an investor who
partially exercised a warrant to purchase shares of common stock.

Under the agreement,  the stockholders are to receive no additional compensation
for the redemption of their respective securities, beyond the re-issuance of the
loaned shares.  Upon the amendment of the Company's  Articles of  Incorporation,
the  Company  will  reissue  the  exact  number of shares  redeemed  from  these
stockholders for no consideration.

As of September  30,  2005,  the Company has  committed  to issue an  additional
23,153,099  shares. It is anticipated that a vote of the Company's  stockholders
to increase the number of shares of common stock  authorized will occur early in
2006.

ISSUANCES OF COMMON STOCK
On August 23,  2005,  the Company  issued  583,334  shares of common stock to an
investor who  partially  exercised a warrant to purchase  shares of common stock
with an aggregate purchase price of $ 70,000.

9.  LONG-TERM DEBT
As  of  September  30,  2005  and  December  31,  2004,  $88,825  and  $166,491,
respectively,  was outstanding in connection  with an agreement  entered into in
2002 with the mother-in-law of the Company's president.  This agreement provides
for the repayment of 2,000 Swiss francs of principal  each January 1 and July 1,
together with accrued  interest on the unpaid balance  payable  quarterly at the
rate of 4.25% per annum. The Company  recorded  interest expense with respect to
this obligation for the  three-month and nine-month  periods ended September 30,
2005  and the year  ended  December  31,  2004 of  $1,955,  $4,611  and  $7,562,
respectively.  At each balance sheet date the outstanding  debt is translated to
U.S.  dollars  and  any  required  adjustment  is  recorded  in  the  cumulative
translation adjustment account within the equity section of the balance sheet.

The  maturities  of long-term  debt for the next five years and in the aggregate
are as follows:

                         Twelve Months Ended               Amount
                   -------------------------------     ---------------

                         September 30, 2006             $       3,230
                         September 30, 2007                     3,230
                         September 30, 2008                     3,230
                         September 30, 2009                     3,230
                         September 30, 2010                     3,230
                             Thereafter                        72,675
                                                       ---------------

                                                        $      88,825
                                                       ===============

During the nine-month  period ended September 30, 2005, the Company's  president
assumed $66,257 of the outstanding  long-term debt. This amount was reclassified
in the "Advances to related party" account on the balance sheet.

10.  LIABILITY FOR SHARES TO BE ISSUED
Liability  for shares to be issued  represents  commitments  to issue  shares of
common stock in exchange for services  provided or the settlement of debt.  Such
shares remain unissued at September 30, 2005.

As of June 30, 2005 and December  31,  2004,  1,890,000  and  3,210,000  shares,
respectively,  with an aggregate  value of $328,000 and $467,000,  respectively,
were committed but unissued.

                                       12
<PAGE>

                     Advanced Lumitech, Inc. and Subsidiary
                   Notes to Consolidated Financial Statements
                                   (Unaudited)

10.  LIABILITY FOR SHARES TO BE ISSUED - continued
On  August  22,  2005,  the  Company  entered  into an  agreement  with a former
consultant,  to issue  1,000,000  shares of common  stock,  valued at $0.075 per
share,  in  satisfaction  of  indebtedness  owed by the  Company  to the  former
consultant  for prior services  rendered,  in the amount of $40,000 and to pay a
"sign-on" bonus of $ 35,000 upon hiring the former  consultant as an employee on
August 22, 2005.

As a result of the above transactions,  2,890,000 shares with an aggregate value
of $403,000 are committed but un-issued as of September 30, 2005.

11.  WARRANT LIABILITY
During the  quarter  ended  September  30,  2005,  the Company did not issue any
additional  warrants.  As the Company  had  already  issued all of its shares of
authorized  common stock, the value of the warrants  previously issued had to be
recognized  as a liability  pursuant to EITF 00-19,  Accounting  for  Derivative
Financial  Instruments  Indexed to, and Potentially  Settled in, a Company's Own
Stock.  The  Company is  required  to revalue  the  warrants  at the end of each
reporting  period  with  the  change  in  value  reported  on the  statement  of
operations as "Gain (Loss) on Value of Derivative  Liabilities" in the period in
which the change occurred.  As of September 30, 2005, the value of the remaining
balance of  outstanding  warrants  was  $238,976.  For the three and nine months
ended  September 30, 2005, the Company  recognized a gain on value of derivative
liabilities of $110,290 and $75,569, respectively.

The fair value of these  warrants  was  estimated at the date of grant using the
Black/Scholes option pricing model with the following  assumptions for the three
month period ended  September 30, 2005:  risk-free  interest  rate of 4.08%;  no
dividend yield;  an expected life of the options of 31 months;  and a volatility
factor of 327.9%.

12.  LIABILITY FOR STOCK SUBSCRIPTIONS RECEIVED
Liability  for  stock   subscribed   represents   amounts  received  for  equity
investments  for which shares of common stock remain  unissued at September  30,
2005.

As of June 30,  2005,  3,335,000  shares  with an  aggregate  purchase  price of
$375,000 were subscribed but unissued.

On August 30, 2005, the Company received a stock subscription for 500,000 shares
with an aggregate  purchase price of $60,000.  These shares remain  un-issued at
September 30, 2005.

As a result  of the  above  transactions,  3,835,000  shares  with an  aggregate
purchase price of $435,000 are subscribed but unissued as of September 30, 2005.

As discussed in Note 1, the Company has determined that  subscriptions  received
for the  purchase  of the  Company's  common  stock  should be  classified  as a
liability.  When the Company  received the stock  subscriptions,  it had already
issued all of its common shares  authorized  under its charter.  When a contract
(the  subscription  agreement) is to be settled in shares of stock and the share
settlement  is not within the  control of the Company as a result of the Company
requiring  stockholder  approval to increase the number of authorized  shares in
order to settle the contract, then liability classification is required.

13.  LIABILITY TO STOCKHOLDERS FOR REDEEMED SHARES
In December 2004 and at various times during 2005,  the Company's  president and
another  stockholder  agreed to allow  the  Company  to  redeem  shares of their
respective common stock in order to allow the Company to fulfill its obligations
to certain consultants and investors. This was as a result of the Company having
already  issued all of its shares of  authorized  common stock.  The  agreements
state that the Company will reissue to its president  and the other  stockholder
the same number of shares  redeemed as soon as is reasonable  practical and that
the  president/stockholder  will receive no additional  compensation  beyond the
re-issuance of the number of shares of common stock redeemed.

As of June 30, 2005,  the value of those  shares  redeemed  was  $2,457,102.  On
August 23, 2005, another  stockholder and former director of the Company entered
into a similar agreement, allowing the Company to

                                       13
<PAGE>

                     Advanced Lumitech, Inc. and Subsidiary
                   Notes to Consolidated Financial Statements
                                   (Unaudited)

13.  LIABILITY TO STOCKHOLDERS  FOR REDEEMED  SHARES - continued
redeem 583,334 shares of his common stock initially valued at $67,083.

As of September 30, 2005, the liability representing the Company's obligation to
its stockholders for the common stock shares redeemed was $2,524,185.

14.  STOCK OPTIONS
There were no stock  options  granted to  employees  of the  Company  during the
fiscal quarter ended September 30, 2005.

The following  table  illustrates  the pro forma effect on net loss and net loss
per share for the three-month and nine-month periods (the only interim period in
which  employee  stock  options were  granted)  ended  September 30, 2005 if the
Company  had  applied  the fair value  recognition  provisions  of SFAS No. 123,
"Accounting  for  Stock-based  Compensation"  and SFAS No. 148,  "Accounting for
Stock-based Compensation - Transition and Disclosure":

<TABLE>
<CAPTION>
                                                               (Unaudited)         (Unaudited)
                                                           Three Months Ended   Nine Months Ended
                                                           September 30, 2005   September 30, 2005
                                                           ------------------   ------------------
                                                              (As Restated)       (As Restated)
<S>                                                        <C>                  <C>
Net loss for the period                                    $           (4,333)  $         (537,852)

Less: Stock based compensation expense
     determined under fair value based method for awards                   --              336,000
                                                           ------------------   ------------------
Proforma net loss                                          $           (4,333)  $         (873,852)
                                                           ==================   ==================

Basic and diluted net loss per share:
     As reported                                           $             0.00   $            (0.01)
                                                           ==================   ==================
     Proforma                                              $             0.00   $            (0.01)
                                                           ==================   ==================
</TABLE>

                                       14
<PAGE>

ITEM 2. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS

The following discussion of the financial condition and results of operations of
the  Company  should  be read in  conjunction  with the  Consolidated  Financial
Statements and Notes thereto included elsewhere in this Amended Quarterly Report
on Form 10-QSB/A and our Annual Report on Forms 10-KSB and 10-KSB/A for the year
ended  December  31,  2004.  This  Quarterly  Report on Form  10-QSB/A  contains
forward-looking  statements  based  on our  current  expectations,  assumptions,
estimates  and   projections   about  the  Company  and  our   industry.   These
forward-looking  statements are usually accompanied by words such as "believes,"
"anticipates,"  "plans,"  "expects"  and  similar  expressions.  Forward-looking
statements  involve risks and  uncertainties  and our actual  results may differ
materially from the results anticipated in these forward-looking statements as a
result of certain  factors,  as more fully  described in this section  under the
caption "Risk Factors".

CRITICAL ACCOUNTING POLICIES
Certain of the Company's  accounting policies are particularly  important to the
portrayal and understanding of its financial  position and results of operations
and require the application of significant judgment by management.  As a result,
these  policies are subject to an inherent  degree of  uncertainty.  In applying
these policies,  the Company uses its judgment in making certain assumptions and
estimates.  The Company's critical accounting policies, which consist of revenue
recognition,  account receivable reserves and inventories,  are described in the
Annual  Report on Form 10-KSB for the year ended  December 31, 2004.  There have
been no material  changes to the Company's  critical  accounting  policies as of
September 30, 2005.

RESULTS OF OPERATIONS

THREE MONTHS AND NINE MONTHS ENDED SEPTEMBER 30, 2005 COMPARED WITH THREE MONTHS
AND NINE MONTHS ENDED SEPTEMBER 30, 2004

REVENUES:
The  Company's  revenue,  net of  returns,  allowances  and  discounts,  for the
three-month  period ended  September  2005, was $ 38,951 compared to $ 1,560 for
the  comparable  three months of 2004.  This  increase in revenue  resulted from
additional commercial sales of the Company's luminescent product, which was sold
to  a  major  poster  board  and  inkjet  paper   marketer  that   introduced  a
"Glow-in-the-Dark   Sign   Kit"  that   includes   two   sheets  of   Brightec's
glow-in-the-dark  paper  in an  11"x14"  poster  board  format  and two  "Inkjet
Glow-in-the-Dark  Photo  Quality  Paper  Packs,"  one  including  five sheets of
Brightec  glow-in-dark  paper in an 4"x6" format and the second  including three
sheets of Brightec  glow-in-dark  paper in an  8.5"x11"  format.  The  Company's
revenue,  net of returns,  allowances and  discounts,  for the nine months ended
September  30, 2005 was $123,309  compared to $219,741 for the  comparable  nine
months of 2004. The decrease in revenues for the nine months ended September 30,
2005 is primarily  due to the fact that in the  comparable  period of 2004,  the
Company  had a major test  market  program  for its inkjet  paper with an office
superstore  products  retailer  and no such test market in the nine months ended
September 30, 2005.

GROSS PROFIT:
The Company's  gross profit  percentage was 35.32% and 21.65% for the three- and
nine-month  periods  ended  September  30,  2005,  compared  to a loss  for  the
comparable  three-month  period  in fiscal  2004 and  8.52%  for the  comparable
nine-month  period in fiscal 2004. The increase in the level of the gross profit
margin was primarily due to continued  improvement in the manufacturing  cost of
the Company's  products and no additional  price  reductions in the  three-month
period  ended  September  30,  2005.  In order to continue to increase its gross
profit  percentage and compete  favorably in the  marketplace,  the Company will
need to continue lower its manufacturing costs.

RESEARCH AND DEVELOPMENT EXPENSES:
Research  and  development  expenses  increased  by $55,919 for the three months
ended September 30, 2005 to $67,681 from $11,762 for the comparable three months
of 2004 and increased by $41,558 for the nine months ended September 30, 2005 to
$147,936 from $106,378 for the  comparable  nine months of 2004. The increase in
research and development  expenses for the three months ended September 30, 2005
was primarily due to non-cash  charges of $ 35,000  relating to  commitments  to
issue shares of the  Company's  common stock  related to a signing bonus for the
hiring  in the  second  quarter  of 2005 of a former  consultant  as a full time
employee to oversee the  Company's  research  and  development.  The increase in
research and  development  expenses in the third quarter of 2005 was also due to
an increase in the number of  manufacturing  trial  runs.

                                       15
<PAGE>

ITEM 2. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS - continued

SELLING AND MARKETING EXPENSES:
Selling and marketing  expenses  decreased by $69,635 for the three months ended
September  30, 2005 to $7,334 from  $76,969 for the  comparable  three months of
2004 and  decreased by $327,746 for the nine months ended  September 30, 2005 to
$44,857 from $372,603 for the  comparable  nine months of 2004.  The decrease in
selling and marketing  expenses was primarily due to a decrease in  professional
fees and consulting  services,  which  consisted  primarily of  terminating  the
services  of  a  marketing  consultant,   a  marketing  and  corporate  branding
consultant and a public relation firm.  Selling and marketing  expenses included
no non-cash  charges  relating to  commitments  to issue shares of the Company's
common  stock in exchange  for  consulting  services  for the three months ended
September 30, 2005, compared to $45,000 of such charges for the comparable three
months of 2004 and included  non-cash  charges  relating to commitments to issue
shares of the  Company's  common  stock in exchange for  consulting  services of
$30,000 for the nine months ended  September  30, 2005,  compared to $189,000 of
such charges for the comparable nine months of 2004.

GENERAL AND ADMINISTRATIVE:
General and administrative  expenses consisted  primarily of the compensation of
the executive officer,  and payments for rent and consultants,  as well as legal
and accounting fees.  General and  administrative  expenses decreased by $65,019
for the three months ended  September  30, 2005 to $55,275 from $120,294 for the
comparable  three  months of 2004 and  decreased  by $87,360 for the nine months
ended  September  30, 2005 to $356,723  from  $444,083 for the  comparable  nine
months of 2004.  The decrease in the third  quarter of 2005 from the  comparable
period in 2004 was  primarily  due to a decrease  in  professional  fees and the
overall  decrease  for the  nine  months  ended  September  30,  2005  from  the
comparable period in 2004 was primarily due to a decrease in consulting fees and
accounting fees.

OTHER INCOME (EXPENSE):
For the three months ended September 30, 2005 and 2004, interest expense, net of
interest income was ($2,167) and $514,  respectively.  For the nine months ended
September  30,  2005 and 2004,  interest  expense,  net of  interest  income was
($2,348) and $3,179,  respectively.  Interest  expense and  interest  income are
dependent  on the level of loans  due to and from  affiliates  parties.  For the
three- and nine month periods ended September 30, 2005,  Other Income  (Expense)
also  includes $129 from foreign  currency  translation  losses  relating to the
amount of U.S.  dollars  required to purchase  Swiss  francs in order to pay its
interest  obligation  on  long-term  debt  versus  the amount  accrued,  in U.S.
dollars, when the interest was due.

GAIN ON VALUE OF DERIVATIVE LIABILITIES:
Gain on value of derivative liabilities of $75,569 and $110,290 for the nine and
three months ended  September  30, 2005 relates to the warrant  liability.  Such
derivative  liabilities  are  required to be  marked-to-market  under  generally
accepted  accounting  principles.  See a further discussion in Note 13 - Warrant
Liability.

FINANCING COSTS:
In April 2005, the Company issued to a stockholder a stock warrant for 3,600,000
shares of common stock as an  inducement  to exercise  other stock  warrants for
3,335,000  shares of common stock with an aggregate  exercise price of $375,000.
The value of the new warrants was $467,825. As the value of the new warrants was
in excess of the amount  received from the exercise of the older  warrants,  the
value of the new warrants was first applied to additional  paid-in  capital with
the  difference  of $92,825  being  charged as  financing  costs.  See Note 13 -
Warrant Liability and Note 14 - Liability for Stock Subscriptions Received.

INCOME TAXES:
The Company has not  calculated  the tax benefits of its net  operating  losses,
since it does not have the required information. Due to the uncertainty over the
Company's  ability to utilize these operating  losses,  any deferred tax assets,
when determined, would be fully offset by a valuation allowance.

LIQUIDITY AND CAPITAL RESOURCES AS OF SEPTEMBER 30, 2005:
Since  inception,  the Company's  operations have not generated  sufficient cash
flow to satisfy the  Company's  capital  needs.  The Company  has  financed  its
operations  primarily  through the private  sale of shares of its common  stock,
warrants to purchase shares of the Company's  common stock and debt  securities.
The Company has generated, from inception through September 30, 2005, cumulative
net cash proceeds from the sale of its equity of approximately $4.8 million. The
Company's net working capital deficit at September 30, 2005 was  $3,854,081

                                       16
<PAGE>

ITEM 2. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS - continued

LIQUIDITY AND CAPITAL RESOURCES AS OF SEPTEMBER 30, 2005 - continued:
compared  to a deficit  of   $2,034,036 at  December  31,  2004.  The  Company's
authorized  capital stock  consists of  100,000,000  shares of common stock,  of
which 100,000,000 were issued and outstanding at September 30, 2005.

As of September  30,  2005,  the Company had also made  commitments  to issue an
additional  23,153,099  shares of common  stock,  none of which the  Company can
issue.  The 23,153,099  additional  shares of common stock can be issued at such
time as the Company is able to increase the number of  authorized  shares of its
common stock. The number of shares committed  excludes shares of common stock to
be issued  upon the  exercise  of  outstanding  options  and  warrants.  Amounts
received for these additional  committed  shares,  which were purchased for cash
are  reflected in the  Company's  financial  statements  as "Stock  Subscribed."
Amounts received for these additional  committed shares that are to be issued in
exchange for  consulting  services or in exchange for  settlement of obligations
owed by the Company,  are  reflected in the  Company's  financial  statements as
Liability for Shares to be Issued.  In December  2004,  the Company's  president
agreed to allow the Company to redeem  77,620  shares of his common stock for no
consideration  in order to allow the Company to fulfill its commitments to issue
shares to certain  consultants and investors in the Company.  In April 2005, the
Company's principal stockholder agreed to allow the Company to redeem 15,767,145
shares of his common stock for no consideration in order to allow the Company to
fulfill its commitments to issue shares to certain  consultants and investors in
the Company.  In August 2005, another stockholder agreed to allow the Company to
redeem 583,334 shares of his common stock for no consideration in order to allow
the  Company  to  fulfill  its  obligation  under  the  partial  exercise  of an
outstanding  stock  warrant by another  stockholder.  Upon the  increase  in the
number  of  authorized  shares of its  common  stock,  the  Company  will  issue
16,428,099 replacement shares (adjusted for any re-capitalization  transactions)
for no additional consideration.

Cash and cash equivalents increased to $13,504 at September 30, 2005 from $4,310
at December 31, 2004. Net cash used for operating activities for the nine months
ended September 30, 2005 was $717,529. Net cash provided by financing activities
for the nine months ended September 30, 2005 was $719,815.

The net cash  provided was the result of cash received of $917,000 from the sale
and subscription of common stock and the exercise of warrants,  net of principal
payments on long-term debt ($3,430),  principal  payments on a note payable to a
related party ($100,000) and repayment of advances to a related party ($93,755).

ABILITY TO CONTINUE AS A GOING CONCERN:
At  September  30,  2005,  the  Company  has  generated  minimal  revenues  from
commercial sales of the Company's  products.  To date, the Company's  operations
have generated  accumulated  losses of  $10,537,071.  At September 30, 2005, the
Company's  current  liabilities  exceed its current  assets by  $3,854,081.  The
Company's  ability to remedy this  condition is uncertain  due to the  Company's
current financial condition.  These conditions raise substantial doubt about the
Company's  ability to continue as a going concern.  The Company  believes it has
the ability to obtain  additional  funds from its principal  stockholders  or by
raising  additional debt or equity securities as described below. The Company is
continuing  discussions  with  investors  in its  effort  to  obtain  additional
financing.  However, there can be no assurances that the Company will be able to
raise the funds it requires, or that if such funds are available, that they will
be available on commercially reasonable terms.

The  ability  of the  Company  to  continue  to  operate  as a going  concern is
primarily  dependent  upon the ability of the Company to generate the  necessary
financing to  effectively  market and produce  Brightec  products,  to establish
profitable  operations and to generate  positive  operating  cash flows.  If the
Company  fails to raise  funds or the  Company is unable to  generate  operating
profits and positive cash flows,  there are no assurances  that the Company will
be able to  continue  as a going  concern  and it may be unable to  recover  the
carrying value of its assets.  Management believes that it will be successful in
generating the necessary financing to fund the Company's  operations through the
2005 calendar  year.  Accordingly,  management  believes that no  adjustments or
reclassifications of recorded assets and liabilities are necessary at this time.

CREDIT AVAILABILITY:
The Company had no line-of-credit facilities as of September 30, 2005.

COMMITMENTS:
The Company had no material capital expenditure  commitments as of September 30,
2005.

                                       17
<PAGE>

ITEM 2. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS - continued

EFFECTS OF INFLATION:
Management believes that financial results have not been significantly  impacted
by inflation and price changes.

                                       18
<PAGE>

ITEM 2. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS - continued

RISK FACTORS

THE COMPANY HAS A LIMITED  OPERATING HISTORY UPON WHICH AN INVESTOR CAN EVALUATE
ITS POTENTIAL FOR FUTURE SUCCESS.
The  Company  has  had  seven  commercial  sales  of  its  Luminescent  Products
aggregating  a total of  approximately  $388,000.  Therefore,  there is  limited
historical  financial  information  about  the  Company  upon  which  to base an
evaluation  of the  Company's  performance  or to make a decision  regarding  an
investment in shares of the Company's common stock. The Company has generated an
accumulated deficit of approximately  $10.54 million through September 30, 2005.
To date,  the  Company's  operations  have largely been limited to its effort to
develop the  manufacturing  process for its  Luminescent  Product.  Sales of the
Company's products may fail to achieve  significant levels of market acceptance.
The Company's business will be subject to all the problems, expenses, delays and
risks  inherent  in the  establishment  of an early stage  business  enterprise,
including limited capital, delays in product development,  manufacturing,  costs
overruns,  price  increases in raw  materials  and  unforeseen  difficulties  in
manufacturing,  uncertain  market  acceptance  and the  absence of an  operating
history.  Therefore,  the  Company  may never  achieve  or  maintain  profitable
operations,  and the  Company may  encounter  unforeseen  difficulties  that may
deplete its limited capital more rapidly than anticipated.

THE COMPANY WILL REQUIRE  ADDITIONAL  CAPITAL,  AND IF ADDITIONAL CAPITAL IS NOT
AVAILABLE, THE COMPANY MAY HAVE TO CURTAIL OR CEASE OPERATIONS.
To  become  and  remain  competitive,  the  Company  will  be  required  to make
significant  investments  in  the  Company's  infrastructure,  including  hiring
employees  to  provide  sales,  marketing,  product  development  and  financial
reporting  services on an ongoing basis.  The Company does not at this time have
any committed  sources of financing.  There can be no assurance that  additional
necessary financing will be attainable on terms acceptable to the Company in the
future or at all. If  financing  is not  available on  satisfactory  terms,  the
Company  may be unable  to  operate  at its  present  level,  market or sell its
products,  establish or maintain a system of  financial  controls or develop and
expand its  business,  develop  new  products or develop  new  markets,  and its
operating  results may be adversely  affected.  Debt  financing,  if  available,
increases  expenses  and must be repaid  regardless  of operating  results.  The
availability  of debt or equity  financing is uncertain,  and successful  equity
financing  would result in  additional  dilution to existing  stockholders.  The
losses  incurred  to  date,  the  uncertainty  regarding  the  ability  to raise
additional  capital and questions  concerning the Company's  ability to generate
net income and positive cash flows from operations indicate that the Company may
be unable to continue as a going  concern for a reasonable  period of time.  The
Company's report of independent registered public accounting firm, as of and for
the year ended December 31, 2004, also indicates that there is substantial doubt
about the Company's ability to continue as a going concern.

THE COMPANY HAS A LIMITED NUMBER OF EMPLOYEES TO CARRY ON ITS OPERATIONS.
As of September  30, 2005,  the Company had only three  full-time  employees and
several part-time  consultants.  The Company has not had sufficient resources to
hire  additional  employees  and  the  Company's  continued  inability  to  hire
additional  employees  will have a  material  adverse  effect  on the  Company's
ability to carry on and expand its business operations.

THE COMPANY HAS LIMITED FINANCIAL AND OPERATIONAL CONTROLS.
The Company has been unable to attract additional  directors and has no audit or
compensation  committees.  In addition,  the  Company's  employees  have limited
financial  experience  and the Company  currently  lacks an  adequate  system of
internal  financial  or  management  controls.  The  Company  does  not  have an
accounting  department  but relies on  outside  bookkeeping  services  to record
financial  activity and consultants to assist in the preparation  with financial
statements.  The Company has received a letter from its  independent  registered
public  accountants  indicating  that the Company has material  weaknesses  with
respect to (1) accurately  recording  day-to-day  transactions,  (2) the lack of
segregation of duties, (3) the approval of significant  transactions in a timely
manner  by the  Company's  Board of  Directors  and (4) the  preparation  of its
financial statements in an accurate and timely fashion. If the Company is unable
to raise additional capital, it will not have sufficient  resources to implement
an adequate  system of internal  management  and financial  controls and will be
unable to hire employees with adequate financial and accounting experience.

                                       19
<PAGE>

ITEM 2. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS - continued

RISK FACTORS - continued

THERE EXISTS  SIGNIFICANT  CONCENTRATION  OF OWNERSHIP OF THE  COMPANY'S  COMMON
STOCK.
One of the Company's  stockholders,  David Geffen, owns a significant percentage
of the Company's  outstanding common stock. As a result, this stockholder may be
able to  influence  the  outcome  of  matters  requiring  stockholder  approval,
including  the  election of  directors  and  approval of  significant  corporate
transactions.  This concentration of ownership of the Company's common stock may
have the effect of impacting the  probability  and timing of a change in control
of the Company. This could deprive the Company's  stockholders of an opportunity
to receive a premium for their common stock as part of a sale of the Company and
might otherwise affect the market price of the Company's common stock.

THE COMPANY'S PRODUCTS MAY NOT BE ACCEPTED BY THE MARKET AND THE COMPANY HAS HAD
LIMITED PRODUCT SALES TO DATE.
The Company  relies on a single  product and has had  limited  product  sales to
date.   Because  the  Company  has  only  commenced  limited  marketing  of  its
Luminescent  Product,  it can  give  no  assurance  that  this  product  will be
commercially accepted in the marketplace or that the market for its product will
be as large as expected by the Company.

THE COMPANY RELIES ON THIRD-PARTY MANUFACTURERS TO PRODUCE ITS PRODUCTS.
The Company  currently  has no  manufacturing  facilities  and relies on several
third party manufacturers to produce the Company's  Luminescent Product. Loss of
these  manufacturing  facilities would have a significant  adverse effect on the
Company's  operations.  There can be no assurance that the Company's third party
manufacturers will continue to manufacture the Company's products.

THE COMPANY  RELIES ON PATENTS,  LICENSES AND  INTELLECTUAL  PROPERTY  RIGHTS TO
PROTECT ITS PROPRIETARY INTERESTS.
The Company's  future success depends in part on its ability to maintain patents
and other intellectual property rights covering its Luminescent Products.  There
can be no  assurance  that the  Company's  patents and patent  applications  are
sufficiently  comprehensive  to protect the Company's  products.  The process of
seeking further patent  protection can be long and expensive and there can be no
assurance that the Company will have sufficient  capital  resources to cover the
expense of patent  prosecution or maintenance  of its  applications  or existing
patents or that all or even any patents will issue from currently pending or any
future  patent  applications  or if any of the  patents  when  issued will be of
sufficient scope or strength,  provide  meaningful  protection or any commercial
advantage to the Company.  The Company's limited  financial  resources may limit
the Company's ability to bring any action to enforce its current patents.

THE COMPANY IS DEPENDENT  UPON A SOLE SOURCE FOR RAW MATERIALS TO MANUFACTURE IT
PRODUCTS.
The  principal  raw  materials  used by the  Company,  in  connection  with  the
manufacturing  of its  Luminescent  Product,  are  purchased  from a sole source
supplier. The unavailability of such raw material or significant price increases
of such raw  material  would have a  material  adverse  effect on the  Company's
business. The Company currently has no secondary source for such raw material.

RIGHTS  TO  ACQUIRE  SHARES  OF  THE  COMPANY'S  COMMON  STOCK  WILL  RESULT  IN
SIGNIFICANT  DILUTION TO OTHER HOLDERS OF SHARES OF THE COMPANY'S  COMMON STOCK.
As of September 30, 2005,  warrants and options to acquire a total of 28,979,577
shares of the  Company's  common stock were  outstanding.  As of such date,  the
Company had also made  commitments to issue an additional  23,153,099  shares of
common  stock to investors in the Company at such time as the Company is able to
increase the number of shares of the Company's  authorized  common stock,  which
require the approval of the Company's stockholders.  The existence of such stock
options,  warrants,  and commitments  could adversely  affect the price at which
shares of the Company's common stock may be sold or the ability of the market to
absorb such additional  shares of common stock if such investors  decide to sell
such shares and the terms on which the Company can obtain additional financing.

                                       20
<PAGE>

ITEM 2. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS - continued

RISK FACTORS - continued

THERE IS A LIMITED MARKET FOR THE COMPANY'S COMMON STOCK.
The Company's common stock is thinly traded and may experience price volatility,
which could affect a stockholders  ability to sell the Company's common stock or
the  price  at which it may be sold.  There  has been and may  continue  to be a
limited  public  market for the common stock of the  Company.  The shares of the
Company's  common  stock  are  not  traded  on any  established  market  and the
Company's  common stock was  de-listed  from the NASDAQ small cap market in 2001
due  to  non-compliance  with  certain  continuing  listing  requirements.   The
Company's common stock is currently quoted on the "pink sheets" under the symbol
"ADLU.PK".

THE COMPANY'S  FAILURE TO COMPETE  EFFECTIVELY  MAY LIMIT ITS ABILITY TO ACHIEVE
PROFITABILITY.
Competition in the area in which the Company  expects to market the  Luminescent
Products is intense,  and the Company's  competitors have substantially  greater
resources than the Company.

THE COMPANY IS DEPENDENT ON ITS FOUNDER AND KEY EMPLOYEE.
The success of the Company is dependent upon the continued  availability  of its
founder, Patrick Planche. The unavailability of Patrick Planche or the Company's
inability to attract and retain other key employees  could  severely  affect the
ability of the Company's current and proposed conduct of its business.

                                       21
<PAGE>

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
The following  discussion of the Company's market risk includes  forward-looking
statements  that involve risks and  uncertainties.  Actual  results could differ
materially from those projected in the forward-looking  statements.  Market risk
represents  the risk of changes  in value of a  financial  instrument  caused by
fluctuations in interest rates, foreign exchange rates, and equity prices.

As of September  30, 2005,  the Company did not  participate  in any  derivative
financial  instruments or other  financial and commodity  instruments  for which
fair value disclosure would be required under SFAS No. 107,  "Disclosures  About
Fair Value of Financial  Instruments".  Our  investments  are primarily  cash in
financial  institutions and short-term money market accounts that are carried on
the Company's books at cost.

The functional  currency of the Company is the U.S. dollar, with the Swiss franc
being the  functional  currency of Brightec S.A.  Foreign  currency  denominated
assets and  liabilities are translated  into U.S.  dollar  equivalents  based on
exchange rates  prevailing at the end of each period.  Revenues and expenses are
translated  at average  exchange  rates  during the  period.  Aggregate  foreign
exchange  gains and losses  arising  from the  translation  of foreign  currency
denominated  assets and liabilities are included as a component of comprehensive
loss.  Foreign exchanges gains and losses arising from transactions are included
in the current year net loss.

                                       22
<PAGE>

ITEM 4. CONTROLS AND PROCEDURES
During the last five years,  the Company did not have an accounting  department,
but instead relied on outside bookkeeping  services to record financial activity
and consultants to assist in the preparation of its financial  statements.  Upon
the  completion  of audit of the December  31, 2004  financial  statements,  the
Company received a letter from its independent registered public accounting firm
indicating  that  the  Company  has  material  weaknesses  with  respect  to (1)
accurately  recording  day-to-day  transactions,  (2) the lack of segregation of
duties,  (3) the approval of significant  transactions in a timely manner by the
Company's   Board  of  Directors  and  (4)  the  preparation  of  its  financial
statements,  in an accurate and timely fashion.  The Company's management agrees
with the assessment of the Company's  independent  registered  public accounting
firm and is developing a plan to address these material weaknesses.

As of  June  30,  2006,  the  Company  carried  out  an  evaluation,  under  the
supervision and with the  participation of the Company's  management,  including
the Company's Chief Executive Officer, Chief Financial Officer and Treasurer, of
the  effectiveness  of the  design and  operation  of the  Company's  disclosure
controls  and  procedures  pursuant  to Rule  13a-14  under the  Securities  and
Exchange of 1934, as amended.

During the calendar  years ended  December 31, 2004 and 2005,  as well as during
the three- and nine month  periods  ended  September  30, 2005,  the Company had
insufficient numbers of internal personnel possessing the appropriate knowledge,
experience and training in applying accounting  principles generally accepted in
the United State and reporting  financial  information  in  accordance  with the
requirements of the Commission.  The evaluation found insufficient controls over
dissemination  of information  regarding  non-routine and complex  transactions,
which  resulted  in  incorrect  treatment  and lack of proper  analysis  of such
transactions by accounting staff. This weakness resulted in material adjustments
proposed by our independent registered accountants with respect to our financial
statements for our calendar years ended December 31, 2005 and 2004. As a result,
the figures for the three- and nine month  periods  ended  September  30,  2005,
which are presented in this document,  required  restatement from their previous
filing. Management believes this issue to be material and therefore,  deemed the
design and operation of internal  control in place at December 31, 2004 and 2005
and for the  three- and nine month  periods  ended  September  30,  2005,  to be
ineffective.

In late 2005, the Company hired a CPA to oversee the  accounting  department and
coordinate  the efforts of analysis and  dissemination.  These  efforts  include
design  changes and related  monitoring of the internal  control  system.  While
there has been a tremendous  improvement  in the internal  control system in the
first six  months of 2006,  the  system is still  undergoing  change in order to
satisfy the requirements of appropriate  internal  controls.  It is management's
intention  to  address   accounting  issues  on  a  timely  basis,  and  prevent
misstatement based on errors and/or lack of understanding.

The  Company's  management  and board of  directors  are fully  committed to the
review  and  evaluation  of the  procedures  and  policies  designed  to  assure
effective internal control over financial reporting.  It is management's opinion
that this new  addition  to the  internal  accounting  staff will  assist in the
establishment  of an effective  design and  operation  of the  internal  control
system and therefore, improve the quality of future period financial reporting.

                                       23
<PAGE>

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS
There are no material legal proceedings  pending to which the Company is a party
or to which any of its properties are subject.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
The following equity transactions  occurred during the period August 22, 2005 to
September 30, 2005 and were not registered  under the Securities Act of 1933, as
amended (the "Securities Act").

On August 22,  2005,  the  Company  agreed to issue  1,000,000  shares of common
stock,  at an agreed  upon  value of $0.075  per share,  to Louis  Kronfeld,  in
satisfaction  in  indebtedness  owed  by the  Company  for  consulting  services
rendered in 2004 in the amount of $40,000  and to pay for his  signing  bonus of
$35,000  upon his hiring by the Company as an employee in the second  quarter of
2005.

On August 22, 2005, Jeffrey Stern Revocable Trust exercised warrants to purchase
583,334 shares of the Company's common stock for an aggregate  exercise price of
$70,000.

On August 30,  2005,  the Company  sold  500,000  shares of common stock to John
Dolan at a purchase price of $0.12 per share for an aggregate of $60,000.

On August 22, 2005, the Company entered into an agreement with Francois Planche,
one of the Company's stockholders, allowing the Company to borrow 583,334 shares
of common  stock he held,  in order to issue  shares  of  common  stock to other
investor  that  exercised a warrant to purchase  shares of common  stock,  which
could not be issued  since the Company had sold the maximum  number of shares of
common  stock  authorized  under  its  Articles  of  Incorporation.   Under  the
agreement,  Mr. Planche is to receive no compensation  for the redemption of his
securities.  Upon the amendment of the Company's Articles of Incorporation,  the
Company will reissue the exact number of shares borrowed from Mr. Planche.

All  shares  of  common  stock  issued  by  the  Company  were  issued   without
registration  pursuant to the exemption from  registration  contained in Section
4(2) of the Securities Act of 1933, as amended.  All purchasers of shares of the
Company's  common  stock who  purchased  such  shares  of common  stock for cash
represented that they were acquiring the securities for investment and for their
own account.  All purchasers of the Company's common stock who are United States
residents and purchased such securities for cash also represented to the Company
that they were accredited investors as of the date of such investment.  A legend
was  placed on the stock  certificates  representing  all  securities  purchased
stating that the securities  have not been  registered  under the Securities Act
and cannot be sold or otherwise transferred without an effective registration or
an exemption there from.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES
Not Applicable

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS
Not Applicable

ITEM 5. OTHER INFORMATION
Not Applicable

                                       24
<PAGE>

ITEM 6. EXHIBITS

Number   Description of Exhibit
------   ----------------------

  31     Certification  of  Patrick  Planche,   President  and  Chief  Executive
         Officer,  pursuant to Rule 13a-14(a) of the Securities  Exchange Act of
         1934, as amended.

  32     Certification  of  Patrick  Planche,   President  and  Chief  Executive
         Officer,  pursuant to 18 U.S.C.  Section 1350,  as adopted  pursuant to
         Section 906 of the Sarbanes-Oxley Act of 2002.

                                       25
<PAGE>

                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended,
the  Registrant  has duly  caused  this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                                       ADVANCED LUMITECH, INC.

Date: February 28, 2007                By: /s/ PATRICK PLANCHE
                                           -------------------------------------
                                           Patrick Planche
                                           President and Chief Executive Officer

                                       26
<PAGE>

                                  EXHIBIT INDEX

Number   Description of Exhibit
------   ----------------------

  31     Certification  of Chief Executive and Financial  Officer Pursuant to 18
         U.S.C.  Section  1850,  As  Adopted  Pursuant  to  Section  302  of the
         Sarbanes-Oxley Act of 2002. (filed herewith)                        E-1

  32     Certification of Chief Executive and Financial Officer Pursuant to Rule
         13a-14(b) of the Exchange Act and 18 U.S.C.  Section  1850,  as Adopted
         Pursuant  to  Section  906 of the  Sarbanes-Oxley  Act of 2002.  (filed
         herewith)                                                           E-2

                                       27