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| x      | Quarterly Report under Section 13 or 15(d) of the Securities Exchange Act of 1934  |
|--------|------------------------------------------------------------------------------------|
|   |                                                                               |
|   | For the quarterly period ended March 31, 2011                                      |
|   |                                                                               |
| o      | Transition Report under Section 13 or 15(d) of the Securities Exchange Act of 1934 |
|   |                                                                               |
|   | For the transition period from ______________ to _____________                     |

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| Nevada                   | 25-1605848               |
|--------------------------|--------------------------|
| (State of incorporation) | (IRS Employer ID Number) |

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| Large accelerated filer o | Accelerated filer o         |
|---------------------------|-----------------------------|
| Non-accelerated filer o   | Smaller reporting company x |

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|                                                                                           | Page   |
|------------------------------------------------------------------------------------------------|--------|
| Part I - Financial Information                                                                 |   |
|                                                                                           |   |
| Item 1 - Financial Statements                                                                  | 3      |
|                                                                                           |   |
| Item 2 - Management's Discussion and Analysis of Financial Condition and Results of Operations | 13     |
|                                                                                           |   |
| Item 3 - Quantitative and Qualitative Disclosures About Market Risk                            | 15     |
|                                                                                           |   |
| Item 4 - Controls and Procedures                                                               | 15     |
|                                                                                           |   |
|                                                                                           |   |
| Part II - Other Information                                                                    |   |
|                                                                                           |   |
| Item 1 - Legal Proceedings                                                                     | 16     |
|                                                                                           |   |
| Item 2 - Sales of Equity Securities and Use of Proceeds                                        | 16     |
|                                                                                           |   |
| Item 3 - Defaults Upon Senior Securities                                                       | 16     |
|                                                                                           |   |
| Item 4 - (Removed and Reserved)                                                                | 16     |
|                                                                                           |   |
| Item 5 - Other Information                                                                     | 16     |
|                                                                                           |   |
| Item 6 - Exhibits                                                                              | 16     |
|                                                                                           |   |
| Signatures                                                                                     | 16     |

----

Item

|                                                                     |   | (Unaudited) |        |   | (Audited)     |   |
|--------------------------------------------------------------------------|--------|-------------|-------------|--------|---------------|--------|
|                                                                     |   | March 31,   |        |   | September 30, |   |
|                                                                     |   | 2011        |        |   | 2010          |   |
| ASSETS                                                                   |   |        |        |   |          |   |
|                                                                     |   |        |        |   |          |   |
| Current Assets                                                           |   |        |        |   |          |   |
| Cash on hand and in bank                                                 |   | $           | 5,235       |   |          | $      | 10,695 |   |
|                                                                     |   |        |        |   |          |   |   |   |
|     Total Current Assets                             |   |        | 5,235       |   |          |   | 10,695 |   |
|                                                                     |   |        |        |   |          |   |   |   |
|     Total Assets                                     |   | $           | 5,235       |   |          | $      | 10,695 |   |
|                                                                     |   |        |        |   |          |   |   |   |
|                                                                     |   |        |        |   |          |   |   |   |
| LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)                     |   |        |        |   |          |   |   |   |
|                                                                     |   |        |        |   |          |   |   |   |
| Liabilities                                                              |   |        |        |   |          |   |   |   |
| Current Liabilities                                                      |   |        |        |   |          |   |   |   |
| Accounts payable - trade                                                 |   | $           | 150         |   |          | $      | 150 |   |
| Note payable to controlling shareholder                                  |   |        | 66,000      |   |          |   | 66,000 |   |
| Accrued interest payable to controlling stockholder                      |   |        | 14,782      |   |          |   | 12,808 |   |
|                                                                     |   |        |        |   |          |   |   |   |
|     Total Liabilities                                |   |        | 80,932      |   |          |   | 78,958 |   |
|                                                                     |   |        |        |   |          |   |   |   |
|                                                                     |   |        |        |   |          |   |   |   |
| Commitments and Contingencies                                            |   |        |        |   |          |   |   |   |
|                                                                     |   |        |        |   |          |   |   |   |
|                                                                     |   |        |        |   |          |   |   |   |
| Stockholders’ Equity (Deficit)                                     |   |        |        |   |          |   |   |   |
| Preferred stock - $0.001 par value                                       |   |        |        |   |          |   |   |   |
| 50,000,000 shares authorized                                             |   |        |        |   |          |   |   |   |
| None issued and outstanding                                              |   |        | 3⁄4      |   |          |   | 3⁄4 |   |
| Common stock - $0.001 par value.                                         |   |        |        |   |          |   |   |   |
| 100,000,000 shares authorized.                                           |   |        |        |   |          |   |   |   |
| 450,800 shares issued and outstanding                                    |   |        | 451         |   |          |   | 451 |   |
| Additional paid-in capital                                               |   |        | 48,116,101  |   |          |   | 48,116,101 |   |
| Common stock warrants                                                    |   |        | 1,012       |   |          |   | 1,012 |   |
| Deficit accumulated during the development stage                         |   |        | (48,193,261 | )      |          |   | (48,185,827 | ) |
|                                                                     |   |        |        |   |          |   |   |   |
|     Total Stockholders’ Equity (Deficit)       |   |        | (75,697     | )      |          |   | (68,263 | ) |
|                                                                     |   |        |        |   |          |   |   |   |
|     Total Liabilities and Stockholders’ Equity |   | $           | 5,235       |   |          | $      | 10,695 |   |

----

|                                                                                          |   |            |    |   |            |   |    |              |   |   |              |   |   | Period from         |    |
|-----------------------------------------------------------------------------------------------|--------|-----------------|---------|--------|-----------------|--------|---------|-------------------|--------|--------|-------------------|--------|--------|---------------------|---------|
|                                                                                          |   |            |    |   |            |   |    |              |   |   |              |   |   | July 5, 1989        |    |
|                                                                                          |   | Six months |    |   | Six months |   |    | Three months |   |   | Three months |   |   | (date of inception) |    |
|                                                                                          |   | ended           |    |   | ended           |   |    | ended             |   |   | ended             |   |   | through             |    |
|                                                                                          |   | March 31,       |    |   | March 31,       |   |    | March 31,         |   |   | March 31,         |   |   | March 31            |    |
|                                                                                          |   | 2011            |    |   | 2010            |   |    | 2011              |   |   | 2010              |   |   | 2011                |    |
|                                                                                          |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |
| Revenues                                                                                      |   | $               | 3⁄4  |   |            | $      | 3⁄4  |              |   | $      | 3⁄4            |   |   | $                   | 3⁄4  |   |   | $ | 3⁄4 |   |
|                                                                                          |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |   |   |   |   |   |
| Operating Expenses                                                                            |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |   |   |   |   |   |
| General and administrative                                                                    |   |            | 5,460   |   |            |   | 5,890   |              |   |   | 1,695             |   |   |                | 1,695   |   |   |   | 17,170,116 |   |
| Depreciation                                                                                  |   |            | — |   |            |   | — |              |   |   | —           |   |   |                | — |   |   |   | 91,495 |   |
| Research and development                                                                      |   |            | — |   |            |   | — |              |   |   | —           |   |   |                | — |   |   |   | 10,556,405 |   |
| Technology and patent rights                                                                  |   |            | — |   |            |   | — |              |   |   | —           |   |   |                | — |   |   |   | 2,650,000 |   |
| Expense related to warrant extensions                                                         |   |            | — |   |            |   | — |              |   |   | —           |   |   |                | — |   |   |   | 17,890,676 |   |
| Amortization of goodwill                                                                      |   |            | — |   |            |   | — |              |   |   | —           |   |   |                | — |   |   |   | 535,057 |   |
|     Total operating expenses                                              |   |            | 5,460   |   |            |   | 5,890   |              |   |   | 1,695             |   |   |                | 1,695   |   |   |   | 48,893,749 |   |
|                                                                                          |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |   |   |   |   |   |
| Loss from operations                                                                          |   |            | (5,460  | )      |            |   | (5,890  | )                 |   |   | (1,695            | )      |   |                | (1,695  | ) |   |   | (48,893,749 | ) |
|                                                                                          |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |   |   |   |   |   |
| Other Income (Expense)                                                                        |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |   |   |   |   |   |
| Interest expense                                                                              |   |            | (1,974  | )      |            |   | (1,974  | )                 |   |   | (976              | )      |   |                | (976    | ) |   |   | (351,387 | ) |
| Other income                                                                                  |   |            | — |   |            |   | — |              |   |   | —           |   |   |                | — |   |   |   | 1,043,722 |   |
| Other expense                                                                                 |   |            | — |   |            |   | — |              |   |   | —           |   |   |                | — |   |   |   | (67,405 | ) |
| Equity in loss from unconsolidated subsidiaries                                               |   |            | — |   |            |   | — |              |   |   | —           |   |   |                | — |   |   |   | (575,412 | ) |
| Impairment loss                                                                               |   |            | — |   |            |   | — |              |   |   | —           |   |   |                | — |   |   |   | (690,124 | ) |
| Gain from sale of stock                                                                       |   |            | — |   |            |   | — |              |   |   | —           |   |   |                | — |   |   |   | 1,341,094 |   |
|     Total other income (expense)                                          |   |            | (1,974  | )      |            |   | (1,974  | )                 |   |   | (976              | )      |   |                | (976    | ) |   |   | 726,784 |   |
|                                                                                          |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |   |   |   |   |   |
| Loss before provision                                                                         |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |   |   |   |   |   |
| for income taxes                                                                              |   |            | (7,434  | )      |            |   | (7,864  | )                 |   |   | (2,671            | )      |   |                | (2,671  | ) |   |   | (48,193,261 | ) |
|                                                                                          |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |   |   |   |   |   |
| Provision for income taxes                                                                    |   |            | — |   |            |   | — |              |   |   | —           |   |   |                | — |   |   |   | — |   |
|                                                                                          |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |   |   |   |   |   |
| Net Loss                                                                                      |   |            | (7,434  | )      |            |   | (7,864  | )                 |   |   | (2,671            | )      |   |                | (2,671  | ) |   |   | (48,193,261 | ) |
|                                                                                          |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |   |   |   |   |   |
| Comprehensive income                                                                          |   |            | — |   |            |   | — |              |   |   | —           |   |   |                | — |   |   |   | — |   |
|                                                                                          |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |   |   |   |   |   |
| Comprehensive Loss                                                                            |   | $               | (7,434  | )      |            | $      | (7,864  | )                 |   | $      | (2,671            | )      |   | $                   | (2,671  | ) |   | $ | (48,193,261 | ) |
|                                                                                          |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |   |   |   |   |   |
| Earnings per share of common stock outstanding computed on net loss - basic and fully diluted |   | $               | (0.02   | )      |            | $      | (0.02   | )                 |   | $      | (0.01             | )      |   | $                   | (0.01   | ) |   |   |   |   |
|                                                                                          |   |            |    |   |            |   |    |              |   |   |              |   |   |                |    |   |   |   |   |   |
| Weighted-average number of shares outstanding - basic and fully diluted                       |   |            | 450,800 |   |            |   | 450,800 |              |   |   | 450,800           |   |   |                | 450,800 |   |   |   |   |   |

----

|                                                                                               |   |       |    |   |       |   |    | Period from         |   |
|----------------------------------------------------------------------------------------------------|--------|------------|---------|--------|------------|--------|---------|---------------------|--------|
|                                                                                               |   |       |    |   |       |   |    | July 5, 1989        |   |
|                                                                                               |   | Six months |    |   | Six months |   |    | (date of inception) |   |
|                                                                                               |   | ended      |    |   | ended      |   |    | through             |   |
|                                                                                               |   | March 31,  |    |   | March 31,  |   |    | March 31,           |   |
|                                                                                               |   | 2010       |    |   | 2010       |   |    | 2010                |   |
| Cash Flows from Operating Activities                                                               |   |       |    |   |       |   |    |                |   |
| Net loss for the period                                                                            |   | $          | (7,434  | )      |       | $      | (5,193  | )                   |   | $ | (48,193,261 | ) |
| Adjustments to reconcile net loss to                                                               |   |       |    |   |       |   |    |                |   |   |   |   |
| net cash provided by operating activities                                                          |   |       |    |   |       |   |    |                |   |   |   |   |
| Depreciation and amortization                                                                      |   |       | — |   |       |   | — |                |   |   | 626,552 |   |
| Gain on sale of stock purchased for investment                                                     |   |       | — |   |       |   | — |                |   |   | (1,341,094 | ) |
| Warrants issued for services                                                                       |   |       | — |   |       |   | — |                |   |   | 515,515 |   |
| Expense related to warrant extensions                                                              |   |       | — |   |       |   | — |                |   |   | 17,890,676 |   |
| Common stock issued for                                                                            |   |       |    |   |       |   |    |                |   |   |   |   |
| Services                                                                                           |   |       | — |   |       |   | — |                |   |   | 138,950 |   |
| License and Marketing agreement                                                                    |   |       | — |   |       |   | — |                |   |   | 80,000 |   |
| Impairment loss                                                                                    |   |       | — |   |       |   | — |                |   |   | 704,491 |   |
| Inventory deposit - BICO                                                                           |   |       | — |   |       |   | — |                |   |   | (1,000,000 | ) |
| Equity in loss of unconsolidated subsidiaries                                                      |   |       | — |   |       |   | — |                |   |   | 575,412 |   |
| Accrued interest contributed to equity                                                             |   |       | — |   |       |   | — |                |   |   | 324,879 |   |
| Increase (Decrease) in                                                                             |   |       |    |   |       |   |    |                |   |   |   |   |
| Accounts payable                                                                                   |   |       | — |   |       |   | — |                |   |   | 150 |   |
| Accrued interest payable                                                                           |   |       | 1,974   |   |       |   | 998     |                |   |   | 14,782 |   |
|        Net cash used in operating activities                    |   |       | (5,460  | )      |       |   | (4,195  | )                   |   |   | (29,662,948 | ) |
|                                                                                               |   |       |    |   |       |   |    |                |   |   |   |   |
| Cash Flows from Investing Activities                                                               |   |       |    |   |       |   |    |                |   |   |   |   |
| Purchase of property and equipment                                                                 |   |       | — |   |       |   | — |                |   |   | (303,746 | ) |
| Proceeds from sale of property and equipment                                                       |   |       | — |   |       |   | — |                |   |   | 175,000 |   |
| Net cash paid for common stock purchased for investment                                            |   |       | — |   |       |   | — |                |   |   | (459,500 | ) |
| Net activity on notes receivable from related parties                                              |   |       | — |   |       |   | — |                |   |   | (138,538 | ) |
|        Net cash provided by (used in) investing activities |   |       | — |   |       |   | — |                |   |   | (726,784 | ) |
|                                                                                               |   |       |    |   |       |   |    |                |   |   |   |   |
| Cash Flows from Financing Activities                                                               |   |       |    |   |       |   |    |                |   |   |   |   |
| Cash received from notes payable to                                                                |   |       |    |   |       |   |    |                |   |   |   |   |
| Former majority shareholder and others                                                             |   |       | — |   |       |   | — |                |   |   | 396,200 |   |
| Current majority shareholder                                                                       |   |       | — |   |       |   | — |                |   |   | 66,000 |   |
| Convertible notes                                                                                  |   |       | — |   |       |   | — |                |   |   | 95,000 |   |
| Cash paid on notes payable                                                                         |   |       | — |   |       |   | — |                |   |   | (42,500 | ) |
| Cash received from sale of common stock                                                            |   |       | — |   |       |   | — |                |   |   | 11,096,834 |   |
| Cash received on Regulation S sale of common stock                                                 |   |       | — |   |       |   | — |                |   |   | 288,751 |   |
| Cash received on sale of common stock to BICO                                                      |   |       | — |   |       |   | — |                |   |   | 4,200,000 |   |
| Cash received on warrant exercises                                                                 |   |       | — |   |       |   | — |                |   |   | 157,946 |   |
| Net activity on cash advanced to/received from BICO                                                |   |       | — |   |       |   | — |                |   |   | 14,160,060 |   |
| Cash paid to acquire treasury stock                                                                |   |       | — |   |       |   | — |                |   |   | (35,001 | ) |
| Cash contributed as capital to support operations                                                  |   |       | — |   |       |   | — |                |   |   | 11,677 |   |
|        Net cash provided by financing activities                |   |       | — |   |       |   | — |                |   |   | 30,394,967 |   |
|                                                                                               |   |       |    |   |       |   |    |                |   |   |   |   |
| Increase (Decrease) in Cash                                                                        |   |       | (5,460  | )      |       |   | (4,195  | )                   |   |   | 5,235 |   |
| Cash at beginning of period                                                                        |   |       | 10,695  |   |       |   | 20,142  |                |   |   | — |   |
|                                                                                               |   |       |    |   |       |   |    |                |   |   |   |   |
| Cash at end of period                                                                              |   | $          | 5,235   |   |       | $      | 15,947  |                |   | $ | 5,235 |   |

----

|                                                                                 |   |       |    |   |       |   |    | Period from         |   |
|--------------------------------------------------------------------------------------|--------|------------|---------|--------|------------|--------|---------|---------------------|--------|
|                                                                                 |   |       |    |   |       |   |    | July 5, 1989        |   |
|                                                                                 |   | Six months |    |   | Six months |   |    | (date of inception) |   |
|                                                                                 |   | ended      |    |   | ended      |   |    | through             |   |
|                                                                                 |   | March 31,  |    |   | March 31,  |   |    | March 31,           |   |
|                                                                                 |   | 2011       |    |   | 2010       |   |    | 2011                |   |
| Supplemental Disclosure of Interest and Income Taxes Paid                            |   |       |    |   |       |   |    |                |   |
| Interest paid for the year                                                           |   | $          | — |   |       | $      | — |                |   | $ | 11,725 |   |
| Income taxes paid for the year                                                       |   | $          | — |   |       | $      | — |                |   | $ | — |   |
|                                                                                 |   |       |    |   |       |   |    |                |   |   |   |   |
|                                                                                 |   |       |    |   |       |   |    |                |   |   |   |   |
| Supplemental Disclosure of Non-Cash Investing and Financing Activities               |   |       |    |   |       |   |    |                |   |   |   |   |
| Issuance of 371,000 shares of common stock to satisfy $303,000 note payable          |   | $          | — |   |       | $      | — |                |   | $ | 303,000 |   |
| Issuance of 3,000,000 shares of common stock to BICO in payment of intercompany debt |   | $          | — |   |       | $      | — |                |   | $ | 10,500,000 |   |

----

----

| 1. | Cash and cash equivalents |
|----|---------------------------|

| 2. | Property and Equipment |
|----|------------------------|

----

| 3. | Income Taxes |
|----|--------------|

| 4. | Earnings (loss) per share |
|----|---------------------------|

| 5. | Treasury Stock |
|----|----------------|

| 6. | Research and development costs |
|----|--------------------------------|

----

| 5. | Pending and/or New Accounting Pronouncements |
|----|----------------------------------------------|

|                          |   |       |    |   |       |   |    | Period from         |   |
|-------------------------------|--------|------------|---------|--------|------------|--------|---------|---------------------|--------|
|                          |   |       |    |   |       |   |    | July 5, 1989        |   |
|                          |   | Six months |    |   | Six months |   |    | (date of inception) |   |
|                          |   | ended      |    |   | ended      |   |    | through             |   |
|                          |   | March 31,  |    |   | March 31,  |   |    | March 31,           |   |
|                          |   | 2011       |    |   | 2010       |   |    | 2011                |   |
| Federal:                      |   |       |    |   |       |   |    |                |   |
| Current                       |   | $          | — |   |       | $      | — |                |   | $ | — |   |
| Deferred                      |   |       | — |   |       |   | — |                |   |   | — |   |
|                          |   |       | — |   |       |   | — |                |   |   | — |   |
| State:                        |   |       |    |   |       |   |    |                |   |   |   |   |
| Current                       |   |       | — |   |       |   | — |                |   |   | — |   |
| Deferred                      |   |       | — |   |       |   | — |                |   |   | — |   |
|                          |   |       | — |   |       |   | — |                |   |   | — |   |
|     Total |   | $          | — |   |       | $      | — |                |   | $ | — |   |

----

|                                                 |   |       |    |   |       |   |    | Period from         |   |
|------------------------------------------------------|--------|------------|---------|--------|------------|--------|---------|---------------------|--------|
|                                                 |   |       |    |   |       |   |    | July 5, 1989        |   |
|                                                 |   | Six months |    |   | Six months |   |    | (date of inception) |   |
|                                                 |   | ended      |    |   | ended      |   |    | through             |   |
|                                                 |   | March 31,  |    |   | March 31,  |   |    | March 31,           |   |
|                                                 |   | 2011       |    |   | 2010       |   |    | 2011                |   |
|                                                 |   |       |    |   |       |   |    |                |   |
| Statutory rate applied to income before income taxes |   | $          | (2,500  | )      |       | $      | (2,700  | )                   |   | $ | (16,386,000 | ) |
| Increase (decrease) in income taxes resulting from:  |   |       |    |   |       |   |    |                |   |   |   |   |
| State income taxes                                   |   |       | — |   |       |   | — |                |   |   | — |   |
| Other, including reserve for deferred tax asset      |   |       |    |   |       |   |    |                |   |   |   |   |
| and application of net operating loss carryforward   |   |       | 2,500   |   |       |   | 2,700   |                |   |   | 16,386,000 |   |
|                                                 |   |       |    |   |       |   |    |                |   |   |   |   |
|     Income tax expense           |   | $          | — |   |       | $      | — |                |   | $ | — |   |

|                                           |   | March 31, |    |   | September 30, |   |
|------------------------------------------------|--------|-----------|---------|--------|---------------|--------|
|                                           |   | 2011      |    |   | 2010          |   |
| Deferred tax assets                            |   |      |    |   |          |   |
| Net operating loss carryforwards               |   | $         | 43,700  |   |          | $      | 41,000 |   |
| Less valuation allowance                       |   |      | (43,700 | )      |          |   | (41,000 | ) |
|                                           |   |      |    |   |          |   |   |   |
|     Net Deferred Tax Asset |   | $         | — |   |          | $      | — |   |

----

|                          |   | Number of      |    |   | Weighted      |   |
|-------------------------------|--------|----------------|---------|--------|---------------|--------|
|                          |   | Warrant shares |    |   | Average Price |   |
|                          |   |           |    |   |          |   |
| Balance at October 1, 2009    |   |           | 101,200 |   |          | $      | 0.10 |   |
| Issued                        |   |           | — |   |          |   | — |   |
| Exercised                     |   |           | — |   |          |   | — |   |
| Expired                       |   |           | — |   |          |   | — |   |
|                          |   |           |    |   |          |   |   |   |
| Balance at September 30, 2010 |   |           | 101,200 |   |          | $      | 0.10 |   |
| Issued                        |   |           | — |   |          |   | — |   |
| Exercised                     |   |           | — |   |          |   | — |   |
| Expired                       |   |           | — |   |          |   | — |   |
|                          |   |           |    |   |          |   |   |   |
| Balance at March 31, 2011     |   |           | 101,200 |   |          | $      | 0.10 |   |

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Pa

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| (1)   | will have been convicted of securities fraud, mail fraud, tax fraud, embezzlement, bribery, or a similar criminal offense involving misappropriation or theft of funds, or be the subject of a pending investigation or indictment involving any of those offenses; |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | will have been subject to a temporary or permanent injunction or restraining order arising from unlawful transactions in securities, whether as issuer, underwriter, broker, dealer, or investment  advisor,  may be the  subject of any  pending investigation or a defendant in a pending lawsuit arising from or based upon allegations of unlawful transactions in securities; or |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | will have been a defendant in a civil action which resulted in a final judgement against it or him awarding damages or rescission based upon unlawful practices or sales of securities. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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31.1 Certification pursuant to Section 302 of Sarbanes-Oxley Act of 2002

32.1 Certification pursuant to Section 906 of Sarbanes-Oxley Act of 2002

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SIGN

|                             |   | Truewest Corporation                      |
|----------------------------------|--------|-------------------------------------------|
|                             |   |                                      |
|                             |   |                                      |
| Dated: April 19, 2011  |   | /s/ Glenn A. Little                       |
|                             |   | Glenn A. Little                           |
|                             |   | President, Chief Executive Officer,       |
|                             |   | Chief Financial Officer and Sole Director |

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