| **UNITED STATES**SECURITIES AND EXCHANGE    COMMISSION**Washington, D.C. 20549  **FORM 10-KSB/A  
[X] ANNUAL REPORT UNDER    SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended    December 31, 2001   
[  ] TRANSITION REPORT    UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1994
For the transition period    from _______ to _______  
Commission File Number:    0-31763  **PlanetLink Communications, Inc.
(Name of small business    issuer in its charter)  **Georgia****58-2466623**
(State or other jurisdiction    of incorporation)
(IRS Employer Identification    No.)      ****5040    Rosewell Road, Suite 250, GA****30342
(Address of    Principal Executive Offices)
(Zip Code)    **(404) 781-0777
(Issuer's    telephone number)    
Securities    registered under Section 12 (b) of the Act: 
**None**
(Title    of class)    
Securities    registered under Section 12(g) of the Exchange Act: 
**Common    Stock, par value $.001**
(Title    of class)
      
Check    whether the issuer: (i) 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 (ii) has been subject to the filing requirements    for the past 90 days. Yes [  ] No [ X ]
Check    if there is no disclosure of delinquent filers in response to Item 405 of Regulation S-B    contained in this form, and no disclosure will be contained, to the best of the    registrant's knowledge, in definitive proxy or information statements incorporated by    reference in Part III of this Form 10-KSB or any amendment to this Form 10-KSB. [****X** **]
Issuer’s    revenues for its most recent fiscal year: $574,079
As of July 17, 2002, there were 9,254,643    shares of the issuer's Common Stock issued and outstanding. There is no active trading    market in the shares of the Issuer’s common stock at the date of the filing of the    Form 10-KSB. Affiliates of the Issuer own 6,159,786 shares of the Issuer’s issued and    outstanding common stock. 3,094,857 shares are held by non-affiliates.(*) 
Documents    incorporated by reference: The Company's Registration Statement on Form    10-SB/12g, filed on October 12, 2000 and the Annual Report to security holders for    fiscal year ended December 31, 2000, incorporated in Part III, Item 13.
(*)    Affiliates for the purposes of this Annual Report refer to the officers, directors and/or    persons or firms owning 5% or more of Issuer’s common stock, both of record and    beneficially.**TABLE OF CONTENTS**   
Page
**PART I**
Item 1. Description of    Business.3
Item 2. Description of    Property.25
Item 3. Legal Proceedings. 26
Item 4. Submission of Matters    to a Vote of Security Holders. 26   **PART II
Item 5.  Market for    Common Equity and Related Stockholder Matters. 27
Item 6.  Management's    Discussion and Analysis30
Item 7.  Financial    Statements. 32
Item 8.  Changes In and    Disagreements With Accountants on Accounting and Financial Disclosure.42     **PART III
Item 9.   Directors,    Executive Officers, Promoters and Control Persons.43
Item 10. Executive    Compensation. 45
Item 11. Security Ownership of    Certain Beneficial Owners and Management. 46
Item 12. Certain Relationships    and Related Transactions. 47
Item 13. Exhibits and Reports    on Form 8-K.48
**PART I**

ITEM 1. DESCRIPTION OF BUSINESS

PlanetLink Communications, Inc., a development stage company, wasincorporated in May 1999 for the purpose of providing international telecommunications andwireless services principally in Georgia. Pursuant to the deregulation of the localtelephone market PlanetLink's started to offer local telephone service and emphasized thebuilding of a community-based telecommunications services company that possessed anunderstanding of the diversity of the domestic communities it served. Beginning at the endof 1999 and during 2000, PlanetLink was confronted with decreasing profit margin inreselling local telephone services and commencing in 2001 we decided to cease sellinglocal telephone service. We have refocused our business model on selling long-distancetelephone service, which we believe will yield higher profit margins. At present, wegenerate revenues primarily by providing the following products and services: - long-distance telephone services as a re-seller in the Southeastern United States;- providing television services through our satellite EchoStar dealer operations; and- providing residential and business Internet access.During fiscal year 2001 and the quarter ending March 31, 2002, theCompany did not report segment information because substantially all of this Company'srevenues were derived from its satellite television service. As a result, the Company doesnot measure its operating results, assets, or liabilities by segment. However, the Companyhas disclosed limited segment information in note 12 to its notes to the financialstatements because the Company generated revenues during 2000 from each of its services. 

On October 1, 1999, we entered into an exclusive agreement withDirecTV, a division of Hughes Electronics, to provide digital satellite television servicein the nine southeastern territories of BellSouth. The agreement provided for promotionalsupport from DirecTV as well as co-op dollars to support advertisement campaigns. Welaunched our DirecTV operations in March 2000, and we believed DirecTV had the potentialcompetitive advantages to be a significant provider of the products and services for ourcustomers. We started expanding our DirecTV sales operation across the Southeastern UnitedStates.  In March 2000, we conducted test sales in the Nashville, Tennessee areawhich indicated a strong demand and the potential effectiveness of our marketing ofDirecTV units through independent sales associates. We began recruitment initiatives forsales and marketing associates across the Southeastern United States for our DirecTVsatellite service. In October 2000, in an effort to increase our gross profit margins, we decided toterminate our contract with DirecTV, and we entered into a new distribution agreement withEchoStar Satellite Corporation ("EchoStar"), which agreement is attached heretoas exhibit 10.2 (i). This allowed us to increase our gross profit margins from $243 to$880 per system sold. EchoStar also provides Broadband Internet access through itsSatellite systems, which we also offer to our customers.  Our marketing plan providesfor adding retail Communication Centers in major malls and high traffic areas throughoutthe Southeastern United States. PlanetLink's distribution agreement with EchoStar isexclusive for the Southeast region of the United States. See "Description ofProperties" belowIn December 1999, we created placenta.net as our Internet access division  to provide a telecommunication package to our customers and compete with BellSouthtelecommunication products and services.

In April 2000, we entered into agreement with Eagle Research, adivision of Cox Enterprise, to conduct a market research study in an effort to develop amarketing strategy to market our range of products and services. During the third quarterof 2001, we received the study from Eagle Research and as a result of this market researchstudy, we adjusted our business strategy to focus more on the distribution of satelliterelated products and services, which industry we believe is at the beginning of its lifecycle and therefore provides for high profit margins. 
**Status of Recent Developments and Public Announcements

At present, we are in the process of finishing the beta testing of ourlive demo satellite retail units in two major malls in Atlanta. We also opened twoadditional retail kiosks in October 2001. In addition, we plan to open 26 additionalretail kiosk during the year 2002. Two of these additional retail kiosks will be locatedin the metropolitan area of Atlanta, and 24 retail kiosks will be located in markets inthe Southeast of the United States. 

Industry Overview

The businesses we operate in are part of the telecommunicationindustry. The telecommunication industry has become a driving force in the U.S. economy.While our management expects the telecommunication industry to continue to grow and marketdemand increasing for telecommunication products and services, there can be no assurancesregarding the size of such demand or that PlanetLink will be benefit and be selected toprovide products and services in response to such demand by consumer and businesses. The Telecommunications Act of 1996 was passed principally to foster competition in thetelecommunications markets. The Telecommunications Act imposes a variety of duties uponthe traditional local telephone company providers, which are commonly referred to in thetelecommunications industry as incumbent local exchange carriers, or ILECs, including theduty to provide other communications companies with access to their network elements on anunbundled basis at any feasible point, at rates and on terms and conditions that are just,reasonable and nondiscriminatory. The Telecommunications Act also establishes proceduresunder which the Bell operating companies, also know as traditional local telephonecompanies, will be allowed to handle long distance calls originating from within theirtelephone service area and terminating outside their area. 

*Long Distance Telephone Market.*The long Distance TelephoneMarket has historically been served by public switched telephone networks (PSTN) whichoperate on dedicated transmission circuits utilizing lines established for that purpose.The Internet, on the other hand, was originally developed to transmit computer data andoperates therefore on a different system and is based on a transmission method referred toInternet protocol, or IP. However, technological advances have made it possible for audioand video signals such as pictures to be transmitted over the Internet using IP. Theseadvances have established the Internet as a powerful communications medium because of itsversatility and cost. A user only pays for the cost of a local telephone call, whichconnects into the Internet. 

*Direct Broadcast Satellite Market.*The home entertainment andvideo programming industry continues to develop competitive alternatives and consumerchoices. The major choices in the industry are: television cable systems, direct-to-homesatellite service (including EchoStar), wireless cable systems, and broadcast television.There are other competitors in the field, such as Internet video providers, home videosales and rentals, and even local telephone companies that provide cable access. The cablesystem providers have continued to grow and dominate this industry in terms of subscriberpenetration, the number of programming services available, audience ratings andexpenditures on programming. However, for non-cable systems, direct broadcast satellite,such as EchoStar and DirecTV, among other providers, dominate the delivery ofmulti-channel video programming distribution systems. Technological advances are rapidlyoccurring that permit all of these various system providers to increase both - quantity ofservice (i.e., an increased number of channels using the same amount of bandwidth orspectrum space), and - types of offering (i.e., interactive services). In addition,operators and distributors are developing and deploying advanced technologies, especiallydigital compression, in order to deliver additional video options and other services, suchas Internet access and telephony to their customers. The North American direct broadcast satellite market represents a large niche market forpotential customers. 

The satellite delivered digital television market in the United Stateswas lead by Hughes Electronics' DirecTV subsidiary in 1994 with the launch of high-poweredDigital Broadcast Satellites ("DBS"), that brought hundreds of channels ofdigital television programming to subscribers by use of a mini-satellite dish and a settop box. Since then, DBS has grown rapidly and has become the most successful productlaunch in consumer electronics history. At present, over 14 million U.S. homes subscribeto a DBS service, of which DirecTV has over a 60% share. According to the Yankee Group,U.S. satellite delivered digital television subscribers are projected to reach 17.3million in 2001 and 25 million by year-end 2005.

Our goal is to become a significant provider of  direct-to-homesatellite products and services, using products and services that are available in themarketplace, to the North American direct-to-home satellite marketplace and principally inour Southeastern US region. We believe that today's direct-to-home satellite market offersus a very good business opportunity based on the following reasons:- Advances in communications and information technology have created a large demand fornew state-of-the-art services such as digital satellite television,- Regulatory changes in the United States authorizing the provision of digital satellitetelevision services has given television viewers the opportunity to choose the provider oftheir television programming based on quality of signal, cost and variety of programming,- Our marketing program focuses on that choice and the benefits of using satellitetelevision programming over cable programming,- There exists a significant percentage of households that are not served or areunder-served by either cable television providers or digital satellite television programproviders, and- To date, digital satellite television program providers have focused primarily on thesingle family residence market because of the lower cost of deployment and fewer technicaldifficulties than those incurred in multi-dwelling unit properties.

*Internet Access Market.*Internet access is one of the fastestgrowing markets in the telecommunications industry. Data communication capabilitiesprovided by the Internet allow medium-sized and small businesses to streamline e-commerceand communications among employees, customers and suppliers. To fully take advantage ofthe efficiency provided by the Internet's capabilities, we believe that businesses willincrease their Internet connectivity. We also expect the demand for Internet access toincrease as an increasing number of individuals and business work in remote offices orfrom their homes. In addition, we expect increasing consumer demand for higher accessspeeds to the Internet. Traditionally, individuals and business have relied primarily onlow-speed Internet access using existing telephone lines. Most telephone networks todayare fiber optic, capable of high-capacity and high-speed transporting of data. However,the portion of the networks that ultimately connects to the customer homes and businesses,commonly referred to as the "local loop" or "last mile," generally isnarrowband copper wire with service speeds limited to 56- 128 Kbps. This limitationcurrently constrains the capacity and speed of the Internet to most users. BroadbandInternet access is poised to become an area of explosive growth. Interactive broadbandservices are the key to unleashing the full power of the Internet and deliveringmultimedia content. According to market research and the analysis firm Pioneer Consulting,the broadband Internet market will be worth between $20 billion and $30 billion by 2005.As a result, we believe that users are seeking affordable higher-speed Internet accessalternatives. In 2001, we started to offer satellite based high-speed Internet access toour customers. We believe we are well positioned to meet the needs of our residential andbusiness customers in our Southeastern U.S. market. 

Management believes that in all three markets described above, it is critical toPlanetLink's success to deliver the highest quality of products, services and customercare in the most cost effective manner possible in order to focus its capital resources onacquiring new customers that will enable the company to generate positive cash flow. TheCompany intends to capture market share through acquisition of existing service providers,internal growth through system deployments and other strategic business relationships. SeeBusiness Objective and Strategy below.

Business Objective and Strategy

*Business Objective*. Our primary business objective is tobecome a leading reseller of long-distance residential and business telephone services inthe Southeast United States market, a leading reseller of satellite based consumerproducts and services including EchoStar television satellite systems, and a provider ofhigh-speed satellite based Internet access to our customers. Our strategy is todistinguish our products and services from other competitors such as BellSouth toemphasize the superior quality of our products and services which we can deliver at morecompetitive pricing to our customers. We also intend to further increase our market sharein the market for long-distance telephone service by acquiring major corporate clientaccounts as part of our public relations strategy. Our marketing strategy will target bothbusiness and residential customers. With a direct marketing strategy through regionalmanager as well as through kiosk locations in major malls, we achieve direct access to ourpotential consumer and continue to provide customized services to the end user of ourproducts and services. We developed a retail concept with a unique design of our retailkiosk units, for which we filed a patent, through which we sell our products and services.We filed a patent for the retail design concept with the United States Patent andTrademark Office.

*Continued Focus on Products with Attractive Growth Prospects inAttractive Markets.*We developed a distribution network through independentcontractors (Regional Managers) and kiosk retail locations throughout the Southeasternstates. We believe that our marketing program will enable us to reach approximately850,000 residential customers and 253,000 small business customers in the Southeastern US.We believe that our EchoStar's satellite service has the potential to play a significantrole in enhancing our competitive position for all of the products and services we offerto our consumers. We plan to expand our EchoStar sales operation across the SoutheasternUnited States by the end of  2001. We will focus on positioning ourselves to become adominant retailer of other satellite technology products. 

*Achieve Significant Operating Efficiencies.*We believe we cancontinue to achieve operating efficiencies resulting in enhanced revenue opportunities,cost savings and improved cash flow through:- cross-selling our products and services across broader distribution channels andcustomer network that we have developed or will develop through acquisitions,- consolidating our operating costs and achieving purchasing economies of scale with ourlong-distance telephone exchange carriers, - improving our customer acquisition operations, and- lowering working capital requirements by optimizing our accounts receivable collectionperiod.

*Increasing Customer Base.*We are pursuing our goal ofincreasing our customer base and attracting new customers by: **- providing products and services to our customers at very competitive prices, - assisting our customers in being able to quickly adapt to changes in consumerpreferences and changes in the telecommunication marketplace, and - offering our customer a wide variety of support services typical of those offered bylarge telecommunication providers to their customers. See the discussions under"Pricing of our Products and Services" below. We will develop a franchiseprogram for our retail stores to increase our customer base.

*Pursue Strategic Acquisition.*Consolidation trends in marketswe operate in may present opportunities for strategic acquisitions by PlanetLink. While wehave no acquisitions planned at the present, by becoming a public reporting company, webelieve, will facilitate our ability to pursue acquisitions. Our criteria for strategicacquisitions will be to pursue well-run, established telecommunications retailers,installation companies, long-distance telephone service providers with capacities toaccommodate growth, that complement our existing operations, and that are able to achievean acceptable return on our investment. We will also commit our capital resources as wedeem appropriate to increase the efficiency and productivity of our business operations.Potential acquisition candidates are evaluated based upon our ability to:- expand our customer base and improving our customer relationships,- market new products and services through new or expanded distribution channels,- increase utilization of our existing distribution capacity,- generate cost savings,- add to our technology portfolio, and- open new market opportunities.

*Implement an integrated Internet strategy.*Through ourInternet division, we are focused on providing a suite of Internet-related services,including satellite based Internet access. Increasing demand for Internet servicespresents opportunities to market our Internet-related services such as Internetapplication services. We plan to expand our Internet access services by offering ourcustomer a package of long-distance telephone service, direct broadcasting satelliteservice and Internet access service trough satellite. We believe that our ability toprovide such a telecommunication service package to our customer at competitive pricesdifferentiates us from our competitors.

*Build experienced and local management team.* We have assembleda strong management team that we believe has the necessary management andtelecommunications experience for us to achieve our business objective and strategicgoals. Our senior management collectively has over 15 years of telecommunications industryexperience, which we combine with experienced regional management teams familiar with thelocal communities and businesses that we serve. In each of our regional markets in theSoutheastern United States, we have hired local management teams with broadtelecommunications industry experience.

PlanetLink's Operations and Support Customer Service Center

Our customer service center is designed to provide our customers withcomplete service and support. Customer service representatives are available 24 hours aday, 7 days a week in order to answer inquiries generated by our marketing initiatives, aswell as to support existing customers. Customer service representatives are trained toanswer a broad range of inquiries from prospective customers relating to service, pricing,and optional features of our products and services. In addition to competitive rates and awide variety of products, we are able to offer business customers a highly specializeddirect bill summary package that includes call summaries by account code, department,employee, project, client, area code, country code, and time-of-day. Customer callmanagement reports are available in a variety of formats including electronic formats. Ourcall center and technical support center are equipped with state-of-the-art computer andtelecommunications technology. Incoming calls are managed with the help of an automaticcall distributor and an automated attendant. This system allows for management of callqueue time, the formation of distinct work groups for different projects, and on-linemonitoring of customer service calls for quality assurance purposes. 

*Billing and Information Systems.*We have dedicated substantialresources to our management information systems. Our information systems enables us tomonitor and respond to the evolving needs of our customers by:- developing new and customized services,- provide sophisticated billing information that can be tailored to meet the requirementsof our customer base,- provide high quality customer service,- detect and minimize fraud,- verify receivables from customers and payables to suppliers, and - integrate additions to our customer base.Our billing information systems and services also allows us to provide direct bills tocustomers in a paper format and electronically through the Internet.*Strategic Alliances and Carrier Agreements.* We have executed strategic agreementswith Ultrabrowser Inc., a Georgia corporation, for voice and data carrier services,EchoStar for our direct broadcast satellite service, and Starband, a subsidiary ofEchoStar, for satellite based Internet access services.

Pricing of our Products and Services*****Long-Distance Telephone Service.*The pricing of our long-distancebusiness depends largely on our costs per minute, which we buy in bulk at wholesale pricesbased upon our volume of minutes purchased from exchange carriers. This may limit ourflexibility in pricing our long-distance telephone service. However, one of our primarybusiness strategies is to achieve a higher profit margin than our competitors, which webelieve we can achieve through cost and operating efficiencies. Our regional manager are compensated by us primarily by a flat rate "sign on"commission and a variable residual commission calculated as a percentage of the monthlytelephone billings of the customers introduced by them to us. Our long distance services,which we started offering October 1, 2001, will be priced at a flat rate of $34.99 permonth for 1,500 minutes for residential customer and a flat rate of $69.99 for 1,500minutes for business customers. 

*Direct Broadcast Satellite Pricing.*We generate $880 in gross revenues perEchoStar satellite unit sold. We also receive a monthly royalty of $2 per customer fromEchoStar. Our current installation fee for satellite units is $100, which we receive fromEchoStar.

*Internet Access Pricing.*We offer our satellite based Internet access for $69a month and $788 in one time installation fees.

The fees that we charge our customers may be subject to changes by us in response tochanging market conditions.

Sources and Availability of our Products and Services offered and Names of OurPrincipal Suppliers

*Long-Distance Telephone Service.*We provide long-distance telephone services to business and residential consumers inGeorgia and the Southeastern United States. As a reseller of long-distance telephoneservice, we purchase on a wholesale basis long-distance minutes service from Ultrabrowser,Inc., a Georgia corporation, our primary long-distance provider, which minutes weresell to our customers. The long-distance exchange carrier does not have any contact withour customers. Our agreement with our exchange carrier is subject to rate adjustments.Therefore, we may be exposed to volatility in our gross margins over both the short andlong-term. We may be limited in our ability to pass on price increases to our customersbecause of the competitive business environment in the long-distance telephone market,which we expect to continue to be competitive especially based upon price.

*Direct Broadcast Satellite Service.*We provide digital satellite television services to residential customers within ourmarket in Georgia and Southeastern United States. In October 2000, we entered into anagreement with EchoStar which allows us to market up to 185 channels of its DirectBroadcast Satellite programming to our subscribers. We are paid a commission by EchoStarfor each subscriber that purchases our satellite programming package and we also receiveequipment and marketing subsidies. We believe these subsidies materially reduce ourcustomer acquisition costs. We have been providing our digital satellite televisionservices in the United States since November 1999. As of December 31, 2001, we hadapproximately 1,000 subscribers throughout Georgia and the Southeast.

*Satellite Internet access.*We provide digital satellite basedInternet access through Starband, a subsidiary of EchoStar, to residential and businesscustomers. In August 2001, we entered into an agreement with Starband which allows us tomarket their satellite based Internet access to our customers throughout the SoutheasternUnited States. 

Customer Base and Principal Markets, Dependence on One or Few MajorCustomers

*Long Distance Telephone Customer.*We currently have approximately 5,000 potential residential and 100 potential businesscustomer, which we used to provide local telephone service, in Georgia and theSoutheastern United States. We intent to sell our long distance service to those customerswith which we have or had a relationship. We are not dependent upon any single customer,and for the year ended December 31, 2001, no customer accounted for more than 10% of oursales. We have an agreement for resale of long-distance telephone service to business andresidential telephone customers with Ultrabrowser, Inc., a Georgia corporation.Ultrabrowser, Inc., our carrier, does not require any minimum purchase requirements bydollar or minutes. Our agreement with Ultrabrowser Inc. is subject to rate adjustments.

*EchoStar Customers.*As of December 31, 2001, we had 1,000 EchoStar customers and related service agreements.We are not dependent upon any single customer, and for the year ended December 31, 2001,no customer accounted for more than 10% of our sales. We have a service agreement forresale of EchoStar products and services. EchoStar does not require any minimum purchaserequirements by dollar or amount and category of products and services. Under ouragreement with EchoStar, which commenced in October 2000, we may not market and selldirect-to-home satellite broadcast services of any other direct broadcasting satelliteprovider. Consequently, we are dependent on EchoStar as our provider for satelliteequipment and services to our customers. We cannot control events at EchoStar, and thereare events that could adversely affect us.  The satellite communications andprogramming industry is regulated and regulations may be enacted that could have anadverse effect on our products and services. Termination of our contract with EchoStarwould have a material adverse effect on us. Reference is made to the discussion under"Risk Factors" below.

*Internet Access Customer.*As of December 31, 2001, we had 40 satellite broadband customer. We have no majorcustomer that we depend on. Our customer base, we believe, is broad and provides us with abase to increase sales and expand customer relationships, which we believe shall serve toreduce any potential exposure to any particular customer. We are not dependent upon anysingle customer, and for the year ended December 31, 2001, no customer accounted for morethan 10% of our sales.

Competitive Business Conditions and our Position in the Industry

The telecommunications industry is highly competitive and affected byrapid regulatory and technological change. We believe that the principal competitivefactors in the businesses we operate include pricing, customer service, network quality,service offerings and the flexibility to adapt to changing market conditions. Our futuresuccess will depend in part upon our ability to compete with AT&T, MCI WorldCom,Sprint and other carriers (including BellSouth and other regional Bell operating companieswhen approved to enter our long distance market) and other long distance resellers withinour market in Georgia and the Southeastern US. We also must compete with otherdistributors of direct broadcasting satellite services who offer services from DirecTV. Inthe Internet access market, we must compete with such established providers as AmericaOnline, EarthLink, AT&T, BellSouth and other national and local Internet serviceproviders, virtually all of which have considerably greater financial and other resourcesthan we have. As a result, these competitors may be better able to withstand a change inmarket conditions within the telecommunication industry throughout the economy as a whole.These competitors may also be able to maintain significantly greater operating andfinancial flexibility than we can. While the consumer market in the markets we operaterepresents 97%, we focus on both the consumer and residential markets.

*Competition in the Long-Distance Telephone Market.*We operate in a very competitive long-distance telephone market, which exists throughoutthe United States. Competition may adversely effect our ability to increase our customerbase and generate revenues. The barriers to entry the reseller market of long-distancetelephone service are relatively low in that the initial capital investment required toenter this market is minimal. Therefore, there are a many relatively small, localbusinesses who resell long-distance telephone service in every market include our marketin Georgia and the Southeastern United States. These small resellers typically focus on asingle city or geographic area. Although the geographic range of these small resellers islimited, many of these companies are very competitive in their rates and fees forlong-distance telephone services. There are many resellers in our market and some have fargreater financial resources and longer operating histories than we have. In addition, weface competition from local exchange carriers such as Bell South, who also offerlong-distance telephone service to their own customers.

*Competition in the Direct Broadcasting Satellite Market.*Satellite television faces competition from several sources, such as traditional hard-wirecable companies, traditional satellite receivers, direct broadcast satellites, wirelesscable, and other alternative methods of distributing and receiving televisiontransmissions. Further, premium movie services offered by cable and satellite televisionsystems have encountered significant competition from the home VCR and DVD industry. Inareas where terrestrial air broadcast signals can be received without cable access, cabletelevision systems have also experienced competition from the availability of broadcastsignals generally and have found market penetration more difficult. We do not havesignificant market share in our market in Georgia and the Southeastern United States. Ourcompetitors in each of our existing and future markets may provide bundled packages ofcommunication services such as cable services, including local, long distance and digitalsubscriber line services, that compete directly with the services we now offer or mayoffer in the future. 

The resale of satellite television services is highly competitive, andwe expect competition to intensify in the future. The subscription television business isalso highly competitive, and many of our competitors have significantly greater resourcesand channel capacity than we have. Our primary competition in the subscription televisionmarket is from cable television provided by such major operators as AT&T Broadband& Internet Services (formerly TeleCommunications, Inc.) and Time Warner Entertainment.Cable companies generally are well established and known to our potential customers andhave significantly greater financial and other resources than we have. In addition, thesecompetitors are also bundling additional services with their cable TV services, such ashigh-speed Internet access and content, to enhance their products and services. 

Direct Broadcast Satellite ("DBS") service is available fromDirecTV and EchoStar Communications. We compete with many retail distributors of DirecTV.In November 1999, Congress enacted legislation allowing DBS providers to offer localtelevision stations. We do not expect DBS providers to offer local stations into amajority of our existing local markets for some time, if at all, because of the size ofthese markets. However, the growth of DBS service has been significant since it was firstlaunched, and we expect that the DBS service providers will continue to be significantcompetitors for subscription television customers. *Competition in the Internet Access Market.*The Internet access market is highly competitive. We face competition from many Internetaccess and Internet service providers ("ISP") with significantly greaterfinancial resources, well-established brand names and large, existing customer bases. ISPsprovide Internet access as well as content to residential and business customers. Thesecompanies can provide Internet access over local exchange carriers (LEC) networks at orbelow ISDN speeds, offer digital subscriber line ("DSL") using their own DSLservices, or DSL services offered by LECs and others. ISPs have significant and sometimesnationwide marketing presence which they combine with strategic or commercial alliances.Significant ISPs include America Online ("AOL"), Microsoft-MSN, EarthLink andPSINet. All of those competitors may enter into the business of offering satellite basedInternet access, which we offer and which at this time, is dominated by providers likeDirecTV.

Methods of Competition

We believe we have the following competitive advantages:

*Established Position in Attractive Niche Market.*  We enjoya strong position in our niche market in the metropolitan area of Atlanta, Georgia. Webelieve that urban consumers represent a unique and powerful market segment critical toour success and will represent the cornerstone for our market penetration. Based upondemographic developments, indicating a growing urban population in Georgia, and the citiesin the Southeastern United States, we believe that the middle-income segment of thispopulation will represent a main targeted market for our products and services.Middle-income population including urban minorities currently represent a majority of oursales force. We intend to continue to aggressively pursue our marketing and sales effortsin the urban middle-income population including minorities, that we believe have not beenthe focus of our competitors. We believe our strong position, technological expertise andstrong customer relationships provide us with significant advantages in the development ofour target markets. 

*Building a PlanetLink Brand Identity and Awareness.*We intend to build brand identity through the quality, convenience and value of ourproducts and services we offer. We also intend to aggressively market our services throughdirect marketing in our target communities, promotions and advertising, as a means tofurther establish brand-name recognition. We plan to develop a franchise program for ourretail stores, for which design concept we filed a patent with the United States Patentand Trademark office. 

*Branding Strategy.*Part of our strategy is to provide ourcustomer with the opportunity to enjoy live product demonstration during their buyingprocess, which includes the demonstration of the features of our products and services.This method has been proven to be effective in demonstrating the technical superiority ofsatellite enabled products and services.

*Provide a Superior Customer and Technical Services.*We are committed to providing our customers with a superior experience in all aspectsof our services. Our customer support and services operate a on a 24-7 basis and designedto ensure our customers satisfaction within our urban markets in Atlanta, Georgia and theSoutheastern US.

*Expand Existing Market and Enter New Geographic Markets.*We plan to increase revenues and realize economies of scale by aggressively expandinginto new metropolitan markets and increasing penetration in our existing markets. Webelieve that we can achieve competitive cost advantages in our target markets through thecombination of competitive pricing and and superior customer service. As of December 31,2001, we have and had approximately 100 small business and approximately 5,000 residentialcustomers for our products and services. We expect to have increasing customer growthduring the remainder of 2001 and into 2002.

*Strong Customer Relationships.* Our service teams work closelywith our customers to satisfy current and anticipated future needs. Our relationships withour customers resulted in a reputation for quality. We have been doing business for over 2years and have on-going relationships with customers since our inception. 

*Broad Product Offerings and Diverse Customer Base.* Our productsand services include long-distance telephone service, direct broadcast satellitetelevision service and satellite based Internet access. We offer our services as a packageand separately so that our customers have alternatives based upon their needs with theoption to expand the products and services that we provide.

*Proven Management Team.* Our strong management team, led byKayode A. Aladesuyi, has over 7 years of experience in the resale telecommunicationindustry. Current members of management own approximately 62% of our equity. As part ofour management philosophy we seek to foster an entrepreneurial environment and equityparticipation, which empowers employees and encourages and rewards individual initiative.We believe that our management philosophy has been successful in generating strong growthand will result in our profitability. Since our inception in May 1999 to December 31,2001, we increased our sales to $601,176 through internal growth. As a reporting companyunder the Exchange Act, we intend to utilize our securities including stock options andother incentives for employees and to raise capital.
**Employee Relations

PlanetLink's management believes that relations with its 18 full-timeemployees are excellent, including two full-time executive officers. We also have 4part-time employees. We are not a party to any collective bargaining agreements, nor arewe aware of any pending union petitions related to our employees. Upon opening of sixadditional retail locations by the end of October, we plan to increase our staff to 34full-time and 10 part-time employees.

Government Regulation 

The products and services we offer are subject to varying degrees of federal, state andlocal regulation. Future regulations and legislation may be less favorable to us and ourbusiness operations than current regulation and legislation. In addition, we may expendsignificant financial and managerial resources to participate in proceedings setting rulesat either the federal or state level, without achieving a favorable result.

*Communications Regulation.*The Telecommunications Act of 1996 substantiallydeparted from prior legislation applicable to the telecommunications industry byestablishing local telecommunications competition as a national policy. TheTelecommunications Act removed state regulatory barriers to competition and overruledstate and local laws restricting competition for telecommunications services. In general,by accelerating competitive entry into the telecommunications market, includinglong-distance telephone market and Internet access such as DSL services offered bycompetitive carriers, the Telecommunications Act established a market structure in whichthe network infrastructure and services we purchase are now available from a variety ofproviders in addition to incumbent telephone companies. As a result, our business optionsand choice of vendors, along with the quality and price of services we buy fromtelecommunications carriers, are becoming more favorable and yet are substantiallydependent on successful implementation of the Telecommunications Act by the FCC and otherregulatory agencies. 

While the Telecommunications Act is self-executing, the FCC has also issued a varietyof regulations upon which we and other competitors rely. We believe that the FCC'sregulations and decisions have generally favored overall competition and the wideavailability of long-distance telephone connectivity which we purchase in order to resellsuch services to our customers. However, in the future, these regulations and decision maybe appealed by one or more Bell companies, among others, which may lead to uncertainty anddelays in implementation of regulations favorable to us, or which may adversely affect ourbusiness and financial prospects. 

In November 1998, the FCC ruled that DSL services provided as dedicated access servicesin connection with Internet access are interstate services subject to the FCC'sjurisdiction. Since early 1998, the FCC has been considering broad issues related tocompetition in the advanced services market. Several former Bell companies petitioned theFCC to be relieved of certain regulatory requirements applicable to their own DSLservices, including obligations to unbundle DSL facilities and services, and to resell DSLconnectivity to companies like ours. In October 1998, the FCC denied the former Bells'petitions, ruling that DSL services are telecommunications services subject to theunbundling and resale requirements of the Telecommunications Act. These decisions favoredcompetition among our last-mile suppliers. However, they are subject to appeal. The finaloutcome of such appeals, along with subsequent FCC proceedings interpreting therequirements of the Telecommunications Act could significantly affect our business. 

Most recently, on December 9, 1999, the FCC mandated line sharing, which allows acompetitive carrier to simultaneously provide DSL-based services over the same telephoneline being used by the incumbent carriers for basic telephone service. Prior to the linesharing decision, only the incumbent carrier could provide broadband service on theexisting line. Line sharing removed a significant barrier to competition among oursuppliers. The line sharing decision also addressed the control of technical standards forthe DSL solutions that we purchase from our last mile suppliers. The line sharing decisionremoved the discretion that many incumbent carriers had exercised to prevent the operationof some DSL technologies on their local telephone loops. Under the FCC's ruling, a DSLprovider may now select any DSL technology it wishes so long as the technology (i)complies with existing industry standards, (ii) is approved by an industry standards body,the FCC, or any state commission, or (iii) has been successfully deployed by any carrierwithout significantly degrading the performance of other services. 

For several years, traditional telecommunications carriers have argued that the FCCshould repeal rules treating Internet service providers as unregulated providers ofenhanced information services. Under this regulatory paradigm, Internet service providershave been subject to a lesser degree of regulation and taxation than traditional telephoneservice providers which is favorable to us. The FCC has to date resisted all efforts tomodify the unregulated treatment of Internet service providers. However, there may beincreased legal and political pressure on the FCC to modify these policies. While there isno indication that a major change in the FCC's policies is imminent, the imposition onInternet service providers of access charges, universal service fees and other elements oftraditional telecommunications regulation would require us to review and possibly changeour financial and business models.
**The Effects of New Federal Satellite Television Legislation on Our Business IsUnclear.*On November 29, 1999, the President signed the Satellite Home ViewerImprovement Act of 1999. The Act contains provisions that will be phased in over time. Inaddition, the FCC and other federal agencies have undertaken rulemakings and studies inconnection with this legislation. Therefore, we cannot predict the effect of this new lawon our business at this time. The Act resolves many of the issues involved in years oflitigation between the networks and the direct broadcast satellite industry regardingretransmission of network programming to direct broadcast satellite subscribers.Generally, it also preserves the industry's right to retransmit distant networkprogramming to subscribers in "unserved" areas. It also extends through December31, 2004 the statutory right, for a copyright royalty fee, of the industry to retransmitindependent programming -so-called superstations - to subscribers as "distant"signals. Further, satellite carriers will be required to deliver signals only tohouseholds that cannot clearly receive over-the-air network signals with a rooftopantenna. Among other things, the Act directs the FCC to take actions to prescribe thepicture quality standard that the FCC uses to predict what households do not receive astrong enough network broadcast signal over-the-air and therefore are eligible to receivedistant network signals. The FCC has initiated a rulemaking proceeding to consider thisstandard. The effect on our business of these FCC actions and other studies andrulemakings that the FCC will undertake cannot be predicted at this time.

*Internet Content Regulation.*Government regulation of communications andcommerce on the Internet varies greatly from country to country. The United States has notadopted many laws and regulations applicable to online communications and commerce.However, it is possible that a number of laws and regulations may be adopted coveringissues such as user privacy, freedom of expression, pricing, content and quality ofproducts and services, taxation, advertising, gaming, intellectual property rights,enforceability of contracts and information security. 

Recently, sections of the Communications Decency Act of 1996 (the "CDA") thatproposed criminal penalties for distributing indecent material to minors over the Internetwere held to be unconstitutional. Other provisions of the CDA remain in effect, however,and Congress has since passed the Child Online Protection Act ("COPA")  inan effort to remedy the deficiencies the Supreme Court identified in the CDA. It isunclear whether COPA will survive constitutional challenges that have been raised.However, indecency legislation and other government efforts to regulate Internet contentcould subject us or our customers to potential liability, which in turn could affect ourbusiness. The adoption of any such laws or regulations might also decrease the rate ofgrowth of Internet use, which in turn could decrease the demand for our services orincrease the cost of doing business or in some other manner have a material adverse effecton our business, results of operations, and financial condition. Likewise, theapplicability to the Internet of traditional property ownership, copyright, taxation,libel and obscenity law is uncertain. 

Likewise, the impact of ongoing discussions of privacy issues and theInternet remains uncertain. Several U.S. states have proposed, and the European Union hasadopted, limitations on the use of personal information gathered online. Pursuant tonegotiations with the European Union and the United States, the United States may decideto adopt restrictive laws on the subject of privacy. The Federal Trade Commission (the"FTC") has initiated action and obtained a consent decree against at least oneonline service provider regarding the manner in which personal information is collectedfrom users and provided to third parties. In 1998, Congress enacted the Child OnlinePrivacy Protection Act ("COPPA") protecting the privacy of children on theInternet and limiting the information that can be collected from and disseminated tochildren over the Internet without parental consent. The FTC promulgated broad new rulesimplementing COPPA in late 1999. Changes to existing laws or the passage of new lawsintended to address online privacy and related issues may create uncertainty in themarketplace or could affect the manner in which we do business. 

We may also be subject to claims for defamation, negligence, copyright or trademarkinfringement (including contributory infringement) based upon information availablethrough our Internet sites, including content created by third parties. Although recentfederal legislation protects online services from some claims, the law in this arearemains in flux and varies by jurisdiction. It is not possible to develop a business planthat can definitively protect us against liability for our Internet content, includingcontent on our sites that we have not written or created. This uncertainty is likely toprevail for some time, as the laws continue to develop. 

*Costs and Effects of Compliance with Federal and Sate Regulations.*We believewe are in substantial compliance with all applicable laws and regulations and these lawsand regulations have not had any material adverse effect on our ability to operate ourbusiness. Changes in existing laws or regulations, or in their interpretation, or theadoption of any additional laws or regulations, could have a material adverse effect onour business. A substantial portion of the market for our services are urban consumers whohave been disconnected from time-to-time by their telephone service carrier for nonpaymentof long-distance service. Several states are examining the billing policies of thesecarriers which permit them to disconnect their customers for nonpayment of long-distanceservices. A change in this policy may have an adverse impact on our earnings and ourability to attract and retain customers.
**Proprietary Rights, Trademarks and Licenses

We have filed one patent with the United States Patent and TrademarkOffice regarding the design of our retail units.
**RISK FACTORS**
You Should Carefully Consider The Following Risk Factors and OtherInformation in this Form 10-KSB before Investing in PlanetLink's Common Stock. 

**INDUSTRY RISK**

**Competition; the Competitive Landscape Changes Constantly**We operate in a very competitive business environment involving thetelecommunications industry. Competition in telecommunications may affect our ability toincrease our customer base and generate revenues. The barriers to entry in the markets inwhich we operate, long-distance telephone service, direct broadcasting satellitetelevision service, and Internet access, are relatively low in that the initial capitalinvestment required to enter these markets is minimal. Therefore, there are a large numberof small businesses, many of them local, who resell long-distance, DBS and Internet accessservices to consumers. These small businesses typically focus on a single city orrelatively limited area. Although the geographic range of these types of competitors islimited, many of these companies are fiercely competitive with us in their fees forservices and some of these companies have greater financial resources and longer operatinghistory than we do. In addition, we face increasing competition from formerlylocal-distance exchange carriers, such as the Bell companies, which have begun offeringlong-distance telephone service to their customers. These local service carriers have farmore resources than we do, and will generally have lower marketing and operational costs,thus allowing them to price their long-distance telephone services at rates that may belower than the rates we charge our customers.Our direct broadcast satellite business faces competition from other current or potentialmulti-channel programming distributors, including other direct broadcast satelliteoperators, direct-to-home distributors, cable operators, wireless cable operators,Internet and local and long-distance telephone companies, which may be able to offer morecompetitive packages or pricing than we or EchoStar can provide. In addition, the directbroadcast satellite industry is still evolving and recent or future competitivedevelopments could adversely affect us.**Regulations Could Adversely Affect us**As a distributor for direct broadcast satellite operators and and a reseller oflong-distance telephone service, we are not directly subject to rate regulation orcertification requirements by the Federal Communications Commission ("FCC") orstate public utility commissions because we are not engaged in the provision of commoncarrier services. However, the communications service providers for whom we act as a salesagent are subject to varying degrees of federal, state and local regulation. Many aspectsof regulation at the federal, state and local levels currently are subject to judicialreview or are the subject of administrative or legislative proposals to modify, repeal, oradopt new laws and administrative regulations and policies, the results of which we areunable to predict. The United States Congress and the FCC have in the past, and may in thefuture, adopt new laws, regulations and policies regarding a wide variety of matters,including rulemaking to implement provisions of the Telecommunications Act of 1996("Telecom Act"), that could, directly or indirectly, affect the operation of ourbusiness. Our business prospects could be materially adversely effected (1) by theapplication of current FCC rules or policies in a manner leading to a change in theregulatory status of our satellite television and telecommunications operations, (2) bythe adoption of new laws, policies or regulations, (3) by changes in existing laws,policies or regulations, including changes to their interpretations or applications, thatmodify the present regulatory environment, or (4) by the failure of certain rules orpolicies to change in the manner anticipated by us. **Low Margin Business, Increasing Competition and Margin Pressure**The telecommunication industry in which we operate is typically characterized bystrong competition and low profit margins. As a result, our results of operations aresensitive to, and may be materially adversely impacted by, among other things, competitivepricing pressures, regulatory changes and changes in consumer preferences. The industry we operate in is undergoing a change as producers, manufacturers,distributors and resellers seek to lower costs and increase services in an increasinglycompetitive environment. While the telecommunication industry has recently been confrontedby relatively volatile demand, resulting in increasing pressure on the industry's alreadylow profit margins, it is expected that in the long-term the demand for telecommunicationproducts and services will grow faster than the economy. Nevertheless, in response torecent declines in demand for telecommunication products and services, we will pursue amulti-faceted strategy that includes various cost savings and value-added initiatives,such as bundling our telecommunications products and services, and pursuing growth inrevenues through strategic acquisitions and alliances. We believe that our ultimatesuccess will depend on our ability to pursue and execute these strategic initiatives,continue efforts in reducing costs and enhancing operating margins. Any significant delayor failure in the implementation of these strategic initiatives could result in diminishedsales and operating margins or failure to sustain growth a present levels. No assurancecan be given that our strategic initiatives, if implemented, will result in continuedincreased sales or enhanced profit margins.**Rapid Technological Change, Risks Associated with new Products and Services**The industry we operate in is characterized by rapidly changing technology. Weare required to continually improve our products and services in order to meet the growingdemand by our customers for new features and capabilities. Our future success will partlydepend upon our ability to introduce new telecommunication products and services and toadd new features and enhancements to our products and services that keep pace withtechnological and market developments. The development of new products and services andthe enhancement of existing services and products entails significant technical risks aswell as costs. There can be no assurance that we will be successful in (i) maintaining andimproving our customer base, computer systems and web site, (ii) effectively identifyingand using new technologies in the DBS business, (iii) adapting our products and servicesto emerging industry standards or (iv) developing, introducing and marketing products andservice enhancements or new products and services. Furthermore there can be no assurancethat we will not experience difficulties that could delay or prevent the successfuldevelopment, introduction or marketing of these products and services, or that our newproduct and service enhancements will adequately meet the requirements of the marketplaceand achieve market acceptance. If we are unable, for technical or other reasons, todevelop our long-distance telephone, DBS resale and Internet access business activitiesand introduce new products and services or the enhancement of our existing products andservices in a timely manner in response to changing market conditions or customerrequirements, or if potential new products and services do not achieve market acceptance,our business, results of operations or financial condition could be materially andadversely affected. **Competition in the Direct Broadcasting Satellite Market is intense and growing,and we may be unable to compete effectively**The DBS market is highly competitive, and we expect competition to intensify inthe future. DBS television systems face competition from several sources, such astraditional hard-wire cable companies, wireless cable, and other alternative methods ofdistributing and receiving television transmissions. In areas where terrestrial airbroadcast signals can be received without cable television, cable television systems havealso experienced competition from the availability of broadcast signals generally and havefound market penetration more difficult. We do not have significant market share in any ofour markets. Our competitors in each of our existing and future markets have greaterfinancial, technical, marketing and other resources, including brand or corporate namerecognition, than we do. In addition, a continuing trend towards business combinations andalliances in this industry may create significant new competitors for us. Many of thesecombined entities will have resources far greater than ours. These combined entities mayprovide bundled packages of communications video programming or cable services, includinglocal, long distance and digital subscriber line services, that compete directly with theservices we now offer or may offer in the future. These entities may also offer servicessooner and at more competitive rates than we do. No assurance can be given that we willcompete successfully with hard-wire cable and other pay television systems, or othercompanies engaged in providing services provided by us.**Regulation and Privacy Issues in the Internet Access Market**The Internet access market is relatively new and rapidly changing, and federaland state regulation relating to the Internet and online services is evolving. We areaware of certain industry requests of the Federal Communications Commission (the"FCC") to review the impact of Internet usage on U.S. telecommunications serviceproviders, in particular, the generally lower cost structure for data transmission versusvoice transmission. FCC regulatory review and rulemaking could result in new regulation ofthe Internet and online industry changes in current rules governing telecommunications orboth. In turn, this could result in increased telecommunications costs for the Internetand online industry. These or other regulatory initiatives could have a material adverseeffect on our Internet Access business, results of operation or financial condition,especially our efforts to build a significant Internet customer base.There has been a growing concern about privacy and the collection, distribution and use ofinformation about individuals and businesses, and we may be subject to various federal andstate regulations concerning such activities. Although our compliance with such federaland state regulations has not had a material adverse effect on us, no assurance can begiven that additional federal or state laws or regulations (including antitrust andconsumer privacy laws) will not be enacted or applied to us or certain of our customers,in particular, users of e-commerce and online services. Any such guidelines, laws orregulations could adversely affect our ability to use customer information, or couldotherwise have a material adverse effect on our Internet Access business, results ofoperations or financial condition. We have adopted policies to address certain privacyconcerns, including restricting access to our database, limiting the type of informationthat we provide to third parties, requiring each employee to sign a nondisclosure andconfidentiality agreement, and implementing data security systems on our computers andserver. However, there can be no assurance that such policies and arrangements will beeffective, and to the extent that they are not effective, our Internet access business,results of operations or financial condition could be materially and adversely affected.

**COMPANY RISK**

**Limited Documentation of Past Corporate Actions**During the period from our inception until mid-year 2001, as a privatenon-reporting company, we did not necessarily have in place proper internal corporatecontrol procedures or mechanisms and those internal corporate control procedures whichwere in place may not have been complete. Our corporate actions may not have been properlyand adequately documented in all material respects. As a result, we may be unaware ofcorporate acts which may have a material adverse effect on our business, financialcondition or results of operations. It is our intention to take any remedial action thatmay be necessary to keep and maintain proper corporate records.**Limited Operating History**We have a limited operating history from which you can evaluate our business andprospects. Since our incorporation in May 1999 until December 31, 2001, we have incurredoperating losses of $996,179 and we cannot assure you that we will be profitable in thefuture. You must evaluate our business prospects in light of the uncertainties encounteredby companies in the early stages of development. Some of the uncertainties we face includeuncertainties about our ability to:-  increase the efficiency and function of our products and services,-  respond effectively to the increasingly competitive environment,-  respond effectively to our increasing portfolio of customers, and-  develop appropriate strategic alliances with our agents.**Failure to Implement Business Strategy**Failure to implement our business strategy could adversely affect our operations,our financial position and our results of operations and possibly our ability to generatesufficient cash to pay current and long-term liabilities. Our ability to execute ourbusiness strategy depends on our ability to:-  manage our indebtedness and raise sufficient capital to pursue our business plan,- expand our market share,- identify and target new markets for our products and services,- increase our product availability,- automate our operations,- advertise in an effective yet cost efficient manner,- retain our key employees, and- manage growth successfully.**The Effects of New Federal Satellite Television Legislation on Our Business IsUnclear**On November 29, 1999, the President signed the Satellite Home Viewer ImprovementAct of 1999. The Act contains provisions that will be phased in over time. In addition,the FCC and other federal agencies have undertaken rulemakings and studies in connectionwith this legislation. Therefore, we cannot predict the effect of this new law on ourbusiness at this time. The Act resolves many of the issues involved in years of litigationbetween the networks and the direct broadcast satellite industry regarding retransmissionof network programming to direct broadcast satellite subscribers. Generally, it alsopreserves the industry's right to retransmit distant network programming to subscribers in"unserved" areas. It also extends through December 31, 2004 the statutory right,for a copyright royalty fee, of the industry to retransmit independent programming-so-called superstations - to subscribers as "distant" signals. Further,satellite carriers will be required to deliver signals only to households that cannotclearly receive over-the-air network signals with a rooftop antenna. Among other things,the Act directs the FCC to take actions to prescribe the picture quality standard that theFCC uses to predict what households do not receive a strong enough network broadcastsignal over-the-air and therefore are eligible to receive distant network signals. The FCChas initiated a rulemaking proceeding to consider this standard. The effect on ourbusiness of these FCC actions and other studies and rulemakings that the FCC willundertake cannot be predicted at this time.**Programming Costs May Increase, whichCould Adversely AffectOur Direct Broadcast Satellite Business**Programmers could increase the rates that EchoStar pays for programming. As aresult, our costs would increase. This could cause us to increase our rates and loseeither customers or revenues. The law requires programming suppliers that are affiliatedwith cable companies to provide programming to all multi-channel distributors - includingEchoStar - on nondiscriminatory terms. The rules implementing this law are scheduled toexpire in 2002. If they are not extended, these programmers could increase EchoStar'srates, and therefore ours. If we increase our rates, we may lose customers. If we do notincrease our rates, our costs, revenues and financial performance could be adverselyaffected.**We May Lose Our EchoStar Rights After the Initial Term of Our Agreements**We may or may not be able to continue in the EchoStar business after the currentEchoStar satellites are replaced. If we can continue, we cannot predict what it will costus to do so. Our revenues and financial performance would be adversely affected if we arenot able to continue in the EchoStar business for the reasons described above.**Satellite and Direct Broadcast Satellite Technology Could Fail or Be Impaired**If any of the EchoStar satellites are damaged or stop working partially or completely forany of a number of reasons, EchoStar customers would lose programming. We would in turnlikely lose customers, which could materially and adversely affect our operations,financial performance and the trading price of our common stock. Direct broadcastsatellite technology is highly complex and is still evolving. As with any high-techproduct or system, it might not function as expected.**We Depend Significantly on our strategic Relationships with EchoStar**Under our agreements with EchoStar, we may not maintain DBS distribution systemsor market direct-to-home satellite broadcast services for others in the US or Canada.Consequently, we are totally dependent on EchoStar as our sole supplier of DBS units.Events which we cannot control at EchoStar, as our DBS unit provider, could adverselyaffect us. Moreover, the satellite communications and programming industry is regulatedand regulations may be enacted that could have an adverse effect on our DBS providers. Wealso depend on our agreement with Starband to provide satellite based Internet access.Termination of our distribution contracts would have a material adverse effect on us.**In addition, we face the following risks in relying on these third parties**If our distribution agreements with EchoStar and other third parties are notsuccessful, we may be unable to successfully maintain and further develop a market for ourproducts and services. We have entered into an agreement with EchoStar to distribute theirDBS service. We have no minimum volume commitments from EchoStar. EchoStar may be subjectto delays and unforeseen problems such as shortages of critical components and othersupply problems, manufacturing defects and cost overruns. Moreover, EchoStar and any othermanufacturer may require substantial lead times to manufacture anticipated quantities ofthe satellite units we and other distributors resell. EchoStar may have very little timeto remedy unforeseen delays or problems that may arise. Such delays and other problemscould impair our sales and marketing  and make it difficult for us to attract andretain subscribers. In addition, any discontinuation or disruption of our relationshipwith EchoStar would require us to identify and contract with alternative sources of DBSservice. We previously terminated our business relationship with DirecTV, which at presentis the only other DBS operator and therefore we may be unable to continue our DBSbusiness.**Direct Broadcast Satellite Equipment Shortages Could adversely Affect Our DirectBroadcast Business**There have been periodic shortages of direct broadcast satellite equipment andthere may be such shortages in the future. During such periods, we may be unable to acceptnew subscribers and, as a result, potential revenue could be lost. If we are unable toobtain direct broadcast satellite equipment in the future, or if we cannot obtain suchequipment on favorable terms, our subscriber base and revenues could be adverselyaffected.**Direct Broadcast Satellite Services Face Competition from Cable Operators**One of the competitive advantages of direct broadcast satellite systems is theirability to provide customers with more channels and better-quality digital signal thantraditional analog cable television systems. Many cable television operators are makingsignificant investments to upgrade their systems from analog to digital. This upgrade willsignificantly increase the number of channels that cable television operators can provideto their customers and the quality of the transmission. In addition, many cable televisionoperators are upgrading their systems to provide their customers with high-speed Internetaccess. These upgrades could make cable television a more attractive alternative forconsumers, which could have an adverse effect on our direct broadcast satellite business.
***We Could Lose Money Because of Signal Theft**If signal theft becomes widespread, our revenues would suffer. Signal theft haslong been a problem in the cable and direct broadcast satellite industries. EchoStar usesencryption technology to prevent people from receiving programming without paying for it.The technology is not foolproof and there have been published reports that it has beencompromised.

**Lack of Profitability**We may not achieve profitability in the near term, if at all. During the yearended December 31, 2001, we incurred an operating loss of $438,613. Since our inception inJuly 1998, we have incurred operating losses and have had negative operating cash flowseach fiscal year. We cannot assure you that our revenues will increase to the levelnecessary to cover our operating expenses. In addition, our financial condition may bematerially adversely affected as a result of aggregated liabilities as a result of theissuance of the notes and other debts obligations. As we become a reporting company with aclass of securities registered under the Exchange Act, we may be dependent upon thewillingness of third parties including private investors and vendors to accept PlanetLinkShares or our other debt or equity securities in order to fund our operating expenses.**Liquidity and Financing Requirements**In order to continue to pursue our business strategy and growth plans, we mayrequire significant amounts of capital. Currently, we do not have any arrangements tofinance future growth and capital expenditures. We cannot assure you that financing willbe available at all or on terms acceptable to us. In addition, we plan to finance therepayment of our debt and any negative cash flow from operations through the issuance ofPlanetLink Shares and our other debt and equity securities. We cannot predict the impactof such issuance on our liquidity and financial condition. Our inability to raise capitaland meet our financing requirements at terms acceptable to us would have a materialadverse effect on our business, financial condition and future prospects.**Risk of Nonpayment from Customers**A portion of our customer base may have bad credit which may result in a risk ofnonpayment to us.**We disconnect service to nonpaying customers as soon as we arelegally permitted to do so under the applicable state laws and regulations. Each state hasenacted notice requirements that a telephone service carrier must comply with prior todisconnecting a customer's telephone service and while these notice requirements vary fromstate to state, they typically range from approximately 30 to 60 days' notice. As areseller, we may face a significant risk that we may be forced by state law to continue toprovide telephone service to a nonpaying customer for an extended period of time. As aresult, our financial position and results of operations may be materially adverselyeffected if regulations regarding resellers are adopted. We cannot assure you thatadditional states will not increase the required notice period in connection with thedisconnection of nonpaying customers and therefore make conducting business in thesestates cost prohibitive.**Ability to Retain Key Personnel**Our success is largely dependent upon our ability to retain our key personnelincluding our President, Kayode A. Aladesuyi. We do not have "key person" lifeinsurance for Mr. Aladesuyi. The loss of the service of Mr. Aladesuyi or one or more ofour key personnel could have a material adverse effect on our business. We have notentered into employment agreements or non-compete agreements with any of our keypersonnel. Such employees may terminate their employment with us at any time. If one ormore of our key employees resign to join a competitor or to form a competing company, theloss of such personnel and any resulting loss of existing or potential customers to anysuch competitor could have a material adverse effect on our business, financial conditionand results of operations. If we lose any such personnel, we cannot assure you that wewould be able to prevent the unauthorized disclosure or use of our technical knowledge,practices or procedures by such personnel.**Risk of System Disruption**Our information and computer systems including our Internet server could bevulnerable to, among other factors, disruptions caused by system failures, power losses,communication problems or natural disasters. In addition, our services may be vulnerableto break-ins and similar disruptive problems. Further, weaknesses in communications media,such as the Internet, may compromise the security of confidential electronic informationexchanged with other businesses. Disruptions of service or security breaches could causelosses to us reduce customer satisfaction in our products and services or otherwise have amaterial adverse effect on our business, results of operations or financial condition. Todate, we have not experienced material disruptions of services or security breaches.However, there can be no assurance that such problems will not occur in the future. 
***Our future profitability may dependent on the introduction and acceptanceof our broadband and other online services**A portion of our revenue is dependent on satellite based Internet access and otherinternet services. Demand and market acceptance for these recently introduced services andproducts over the Internet are subject to a high level of uncertainty. Critical issuesconcerning the use of the Internet, such as ease of access, security, reliability, costand quality of service, remain unresolved and may affect the growth of Internet use or theattractiveness of conducting commerce online. In addition, the Internet and onlineservices may not be accepted as a viable marketplace for a number of reasons, includingpotentially inadequate development of the necessary network infrastructure or delayeddevelopment of enabling technologies and performance improvements. To the extent that theInternet and online services continue to experience significant growth, there can be noassurance that the infrastructure of the Internet and online services will prove adequateto support increased user demands. In addition, the Internet or online services could losetheir viability due to delays 'in the development or adoption of new standards andprotocols required to handle 'increased levels of Internet or online service activity.Changes in or insufficient availability of telecommunications services to support theInternet or online services also could result in slower response times and adverselyaffect usage of the Internet and online services generally and us in particular. If use ofthe Internet and online services does not continue to grow or grows more slowly thanexpected, if the infrastructure for the Internet and online services does not effectivelysupport growth that may occur, or if the Internet and online services do not become aviable commercial marketplace, we would be materially adversely affected.

**INVESTMENT RISK**

**Absence of Dividends**We have never declared or paid cash dividends on PlanetLink Shares and we do notanticipate paying any cash dividends in the foreseeable future on any of our capitalstock.**Regulatory Risk**We and our competitors may be subject to state and federal statutes and rulesregulating the telecommunications industry. These regulations vary from state to state andconsist of items such as: - approval procedures for resale agreements;- certification or licensing procedures and requirements;- tariff requirements;- reporting requirements; and- requirements in connection with customer billing, suspension and disconnection.We believe we are in substantial compliance with all of these laws and regulations andthat these laws and regulations, if applicable to us, have not had any material adverseeffect on our ability to operate our business. Changes in existing laws or regulations, orin their interpretation, or the adoption of any additional laws or regulations, could havea material adverse effect on our business.A substantial portion of the market for our products and services are consumers who mayhave been disconnected by their local service carrier for nonpayment of long-distanceservice. Several states are examining the billing policies of these carriers which permitthem to disconnect their customers for nonpayment of long-distance services. A change inthis policy may have an adverse impact on our earnings and our ability to attractcustomers.
***Our projections are based on assumptions that may changeand therefore are not necessarily indicative of future performance**Any projections included herein are based upon a number of assumptions andestimates, which are inherently subject to significant uncertainties and contingencies,many of which are beyond our control, and reflect future business decisions, which aresubject to change. Some of these assumptions inevitably will not materialize, andunanticipated events will occur which will affect our results. Consequently, actualresults will vary from the projections and these variations may be material. Prospectiveinvestors are cautioned not to place reliance on projections. We do not intend to updateor otherwise revise any projections to reflect events or circumstances after the datehereof or to reflect the occurrence of unanticipated events. The projections were notprepared with a view toward compliance with published guidelines of the American Instituteof Certified Public accountants or generally accepted accounting principles and have notbeen examined, reviewed or compiled by independent auditors.

**Significant Fluctuations in Quarterly Operating Results**We may experience significant fluctuations in future quarterly operating resultsfrom a number of factors, including (i) the timing and nature of expansion efforts in bothnew and existing markets, (ii) the introduction of new products or services and the marketresponse to those introductions, (iii) the timing and nature of sales transactions foronline services and other products and services, (iv) relationships with our customers,(v) seasonal trends, (vi) changes in pricing policies or service offerings, (vii) changesin the level of marketing and other operating expenses to support future growth, (viii)competitive factors and (ix) general economic conditions. Consequently, quarterly revenuesand operating results may fluctuate significantly, and we believe that period-to-periodcomparisons of results will not necessarily be meaningful and should not be relied upon asan indication of future performance. 

**Acquisition Strategy**Partly in response to changes in the resale telecommunication industry discussedabove, we may pursue a strategy of growth through acquisitions in the telecommunicationmarkets we conduct business, both within our existing Georgia and Southeastern US marketand beyond. We intend to pursue strategic acquisition opportunities in both our existingand new geographic markets. In pursuing an acquisition strategy, we face risks commonlyencountered with growth through acquisitions, including completed acquisitions. Theserisks include, but are not limited to, incurring significantly higher than anticipatedcapital expenditures and operating expenses, failing to assimilate the operations andpersonnel of acquired businesses, failing to install and integrate all necessary systemsand controls, loss of customers because of declines in quality of service, enteringmarkets in which we have no or only limited experience, disrupting our ongoing businessand straining our management resources. Realization of the anticipated benefits of astrategic acquisition may take several years or may not occur at all. Our acquisitionstrategy may place a significant strain on our management, operational, financial andother resources. The success of the our acquisition strategy will depend on many factors,including our ability to (i) identify suitable acquisition opportunities, (ii)successfully negotiate acquisitions at valuations that will provide satisfactory returnson invested capital, (iii) successfully integrate acquired operations quickly andeffectively in order to realize operating synergies, and (iv) obtain necessary financingand/or utilize our securities, if necessary, on satisfactory terms. There can be noassurance that we will be able to successfully execute and manage our acquisitionstrategy, and any failure to do so could have a material adverse effect on our business,financial condition and results of operations. 

**Developing Market, Future Reliance on the Internet**The telecommunication industry and in particularly the Internet access market israpidly evolving. As is typical for new and rapidly evolving industries, demand and marketacceptance for recently introduced products and services offered are subject to a highlevel of uncertainty. Our success will also depend on the willingness of consumers toincrease their use of online services. The Internet has experienced, and is expected tocontinue to experience, substantial growth in the number of users and amount of traffic,resulting in some cases in substantial delays for users. The Internet could lose itsviability due to delays in the development or adoption of new standards and protocols tohandle increased levels of Internet activity, or due to increased governmental regulation.There can be no assurance that the infrastructure (e.g., reliable network backbone) orcomplementary services (e.g., secure transaction processing) necessary to make theInternet a viable commercial marketplace will develop, or, if developed, that the Internetwill become a viable commercial marketplace. If the necessary infrastructure orcomplementary services are not developed, or if the Internet does not become a viablecommercial marketplace, our business and our results of operations or financial conditioncould be materially and adversely affected. 

**Need for Additional Capital**We may need to procure additional financing from time-to-time, the amount andtiming of which will depend on a number of factors including the pace of our acquisitionstrategy, expansion of our markets and customer base, the nature of the services offered,future introduction of new products and services, new sales and marketing efforts and thecash flow generated by our operations. We cannot predict the extent to which it willrequire additional financing and we cannot predict the acceptance of our securities in themarket. There can be no assurance regarding the availability or terms of additionalfinancing, whether debt or equity, we may be able to procure over time. Any future debtfinancing or the authorization and issuance of preferred stock by us would be senior tothe rights of the holders of presently issued and outstanding PlanetLink Shares, and anyfuture issuance of additional PlanetLink Shares would result in the dilution of the thenexisting Shareholders' proportionate equity interests and could adversely effect themarket, if any, in PlanetLink Shares.

**Our Shares will be concentrated among Management and a smallgroup of Investors**After consummation of the merger, Mr. Kayode A. Aladesuyi, our president andchief executive officers, will beneficially own approximately 60% of the outstandingPlanetLink Shares and therefore will be able to elect all directors, who in turn have theright to designate all of our officers. By virtue of his control, he will have substantialinfluence over fundamental corporate transactions (such as certain mergers and sales ofassets) requiring stockholder approval. 

**Shares Eligible for Future Sale**As a reporting company under the Exchange Act, sales of a substantial number ofunregistered PlanetLink Shares in the public market after certain holding periods couldadversely affect the market price of our Shares. Upon the expiration of such holdingperiods, pursuant to Rule 144 under the Securities Act of 1933, such holders of restrictedPlanetLink Shares may sell such shares without registration, subject to certainlimitations, including limitations on volume of sales, and the requirement to file Form144 under the Act, and subject to PlanetLink remaining current in its reportingobligations under the Exchange Act. After a two-year holding period, persons who are not"affiliates" as that term is defined under the Securities Act, may sellrestricted PlanetLink Shares without regard to the volume limitations or filingrequirements of Rule 144 and without the requirement that PlanetLink be current under theExchange Act . If holders of restricted PlanetLink Shares sell or otherwise dispose of asubstantial number of PlanetLink Shares in the public market, the market price for ourShares could be adversely affected. 

**Issuance of Future Shares May Dilutive Investors Share Value**PlanetLink's Certificate of Incorporation, as amended authorizes a total of50,000,000 PlanetLink Shares. We anticipate that we will authorize additional PlanetLinkShares, which may be issued from time to time. The future issuance of all or part of theremaining authorized PlanetLink Shares may result in substantial dilution in thepercentage of our Shares held by our then existing shareholders. Moreover, while weanticipate that a trading market will commence in our Shares, the issuance of additionalPlanetLink Shares in the future may impact the trading price in our Shares. We also mayissue restricted PlanetLink Shares for future services or acquisitions or other corporateactions may have the effect of diluting the value of the Shares held by investors, andmight have an adverse effect on any trading market, should a trading market develop and besustained in our Shares.

**No Current Trading Market for PlanetLink Shares**There is currently no established public trading market for the PlanetLink Sharesand there can be no assurance that an active trading market in our Shares will develop or,if developed, will be sustained. Various factors, such as our operating results, changesin laws, rules or regulations, general market fluctuations and other factors may have asignificant impact on the market price of our Shares, if and when a trading marketcommences. The market price for the securities of public companies often experience widefluctuations which are not necessarily related to the operating performance of such publiccompanies such as fluctuations in interest rates, the impact of overseas markets andpolitical and economic conditions within the United States.

**Penny Stock Regulation**Upon commencement of trading in our stock, if such trading occurs, of which therecan be no assurance, our PlanetLink Shares may be deemed a penny stock. Penny stocksgenerally are equity securities with a price of less than $5.00 per share other thansecurities registered on certain national securities exchanges or quoted on the NASDAQStock Market, provided that current price and volume information with respect totransactions in such securities is provided by the exchange or system. Our securities maybe subject to "penny stock rules" that impose additional sales practicerequirements on broker-dealers who sell such securities to persons other than establishedcustomers and accredited investors (generally those with assets in excess of $1,000,000 orannual income exceeding $200,000 or $300,000 together with their spouse). For transactionscovered by these rules, the broker-dealer must make a special suitability determinationfor the purchase of such securities and have received the purchaser's written consent tothe transaction prior to the purchase. Additionally, for any transaction involving a pennystock, unless exempt, the "penny stock rules" require the delivery, prior to thetransaction, of a disclosure schedule prescribed by the Commission relating to the pennystock market. The broker-dealer also must disclose the commissions payable to both thebroker-dealer and the registered representative and current quotations for the securities.Finally, monthly statements must be sent disclosing recent price information on thelimited market in penny stocks. Consequently, the "penny stock rules" mayrestrict the ability of broker-dealers to sell our securities. The foregoing requiredpenny stock restrictions will not apply to our securities if such securities maintain amarket price of $5.00 or greater. There can be no assurance that the price of oursecurities will reach or maintain such a level.
**FORWARD-LOOKING STATEMENTS

This Form 10-KSB contains certain forward-looking statements, includingstatements regarding (i) anticipated changes in our business, (ii) future plans regardingour business, and (iii) the our strategic initiatives. Such forward-looking statements canbe identified by the use of forward-looking terminology, such as "believes,""expects," "may," "will," "should,""estimates," or "anticipates" or the negative thereof or othervariations thereon or comparable terminology, or by discussions of strategy. Suchstatements are subject to certain risks and uncertainties, including those discussedbelow, which could cause actual results to differ materially from those that are expressedor implied from such forward-looking statements. These forward-looking statements speakonly as of the date hereof. All of these forward-looking statements are based on estimatesand assumptions made by us, which although believed to be reasonable, are inherentlyuncertain and difficult to predict; therefore, undue reliance should not be placed uponsuch forward-looking statements. As a result, no assurance is given that future resultsexpressed or implied from such forward-looking statements will be achieved.

The information and factors contained herein, among others, in additionto the information described under Risk Factors, could cause us not to achieve resultsthat are expressed or implied by forward-looking statements contained herein, or couldotherwise cause our results of operations to be adversely affected in future periods.These include: (i) continued or increased competitive pressures from existing competitorsand new entrants into the markets we operate in, (ii) unanticipated costs related to theimplementation of our growth and operating strategies, (iii) loss of key member ofmanagement, (iv) inability to negotiate favorable terms with customers and suppliers, inparticular Starband and EchoStar, (v) increases in costs of borrowing, if any, (vi) ourinability to achieve our cost savings initiatives, to achieve synergies from acquisitionsand/or to strengthen our customer base, (vii) deterioration in general or regionaleconomic conditions, which have an impact on the sale of our products and services, (viii)adverse state or federal legislation or regulation that increases the costs of compliance,or adverse findings by a regulator with respect to our existing operations, (ix) adversedeterminations in connection with potential future litigation or other material claims andjudgments against our company, (x) inability to achieve future sales levels or otheroperating results that support our cost savings initiatives, (XI) the unavailability offunds for capital expenditures, and (xii) lack of acceptance by the market for PlanetLinkShares or the value of PlanetLink Shares from time to time in the trading market, if any.

ITEM 2. DESCRIPTION OF PROPERTIES.

We lease 1,750 square feet of corporate office space at 165 West WieucaRoad, Suite 104, Atlanta GA 30342 at a monthly rental of  $2,208. Our lease is for 12months. In addition to our office space, we currently lease four retail kiosk locations.The following table set forth is a summary of the information regarding each of our retail kiosks:
Retail Kiosk Location
Monthly Rent
Space in Sq. Ft.
Lease ExpirationSouthlake Mall, 1000 Southlake Mall, Morrow, GA 30260
$4,000100
September 1, 2002Arbor Place, Douglasville, Douglas, GA 
$3,75096
July 31, 2002Cumberland Mall, 1000 Cumberland Mall, Atlanta GA 30339
$4,000100
October  30, 2002North Point Mall, 1000 North Point Circle, Alphareta GA    30022
$4,200100
September 1, 2002
Our leased facility is well maintained and in good operating condition.We believe that our facilities have adequate capacities to meet the demands of anticipatedgrowth. Our strategy with respect to any potential acquisitions, none of which arepresently in negotiation, shall include consideration of the existence of retail facilities with capacity for growth, as appropriate for the business acquired. See"Business Objective and Strategy" above.

ITEM 3. LEGAL PROCEEDINGS

From time to time, we may beinvolved in litigation that arises in the normal course of our business operations. Atpresent, there are various legal proceedings against PlanetLink. While it is notfeasible to predict or determine the outcome of any of these cases, it is the opinion ofmanagement that their outcome will have no material adverse effect on the financialposition of the Company.We cannot predict the outcome of any legal actions that may be commenced in the future, ifany. However, we believe that any outcome of any of these proceedings, or all of themcombined, will not have a material adverse effect on our financial position or ourexisting business.As of the date hereof, its is the opinion of management that there is no materialproceeding to which any director, officer or affiliate of  PlanetLink, any ownerof  record of beneficially of more than five percent of any class of votingsecurities of PlanetLink, or any associate af any such director, officer, affiliate ofPlanetLink, or security holder is a party to.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.

No matter was submitted during the fiscal year ended December 31, 2001covered by this Annual Report to a vote security holders through the solicitation ofproxies or otherwise.
**PART II**
ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS.

(a) Market Price.There has been no trading market for the PlanetLink Shares from our inception in 1998 tothe present. As of December 31, 2001, there were approximately 75 shareholders of recordof PlanetLink Shares. It is our intention to select a market maker to make application tothe NASD for the purpose of entering quotations for PlanetLink Shares on the OTC:BB Therecan be no assurance that any active trading market will commence or be sustained followingthe merger and our becoming a successor company under the Exchange Act. As of the date ofthe filing of this Form 10-KSB, our shares have not yet become subject to quotation on theOTC:BB.

(b) Holders. There are 75 holders of the Company's Common Stock. The issued and outstanding shares ofthe Company's Common Stock were issued in accordance with the exemptions from registrationafforded by Section 4(2) of the Act.

(c) Dividends. The Company has not paid any dividends to date, and has no plans to do so in the immediatefuture.
*(d) Securities authorized for issuance under equity compensation plans.

PlanetLink has not adopted an option plan nor does ithave outstanding options to purchase shares of Common Stock. However, as successorcompany of Fifth Avenue Acquisition I Corp., we may choose to adopt Fifth Avenue's optionplan, which provides for the issuance of up to 1 million Shares. Reference is made toFifth Avenue's Annual Report on Form 10-KSB for the year ended December 31, 2000, filedwith the SEC on February 2, 2001, and specifically to as Exhibit 10(iii) for informationregarding the Fifth Avenue Stock Option Agreement.

Recent Sales of Unregistered Securities

The following information is given with regard to unregistered securities sold byPlanetLink during the past three years, including the dates and amounts of securitiessold; the persons to whom we sold the securities; the consideration received in connectionwith such sales and if the securities were issued or sold other than for cash, thedescription of the transaction and the type and amount of consideration received. 
DateTitleAmount of Securities SoldPersonsCash or Non Cash Consideration05/01/99Common Stock426,475 Kayode Aladesuyi, President and DirectorPrivate Placement for $.20 per share or $85,295(1) 05/01/99Common Stock284,310 Aladesuyi, Valerie Y., Officer and DirectorPrivate Placement for $.20 per share or $56,862(1) 11/30/00Common Stock87,750 Aladesuyi, Valerie Y., Officer and DirectorNon-cash compensation for services provided valued at    $.001 08/22/00Common Stock50,000 Harold Jackson, DirectorNon-cash compensation for services provided valued at    $.001 07/01/01Common Stock450,000Harold Jackson, DirectorPrivate Placement for $.064 per share or $28,850(1) 07/01/01Common Stock5,045,811Kayode Aladesuyi, President and DirectorNon-cash compensation for services provided valued at    $.001 07/01/01Common Stock127,940Aladesuyi, Valerie Y., Officer and DirectorNon-cash compensation for services provided valued at    $.001 07/01/01Common Stock750,000Immidiate Aladesuyi FamilyGift 06/15/01Common Stock50,000Dunn, Leontyne, DirectorNon-cash compensation for services provided valued at    $.001 07/01/01Common Stock12,500Onipede, Iyabo, DirectorNon-cash compensation for services provided valued at    $.001 07/01/01Common Stock50,000Walker, Robert, DirectorNon-cash compensation for services provided valued at    $.001 07/01/01Common Stock100,000Williams, Dr. Melvin, DirectorNon-cash compensation for services provided valued at    $.001 12/07/99Common Stock50,000Ferguson, DawnPrivate Placement for $.20 per share or $10,000(1) 12/10/99Common Stock12,500Phelps, EdPrivate Placement for $.20 per share or $2,500(1) 11/02/99Common Stock25,000Hunt, TerryPrivate Placement for $.20 per share or $5,000(1) 01/01/00Common Stock450,000 GFS InvestmentsNon-cash compensation for bussines consulting services    provided 01/01/00Common Stock86,125 CD VenturesNon-cash compensation for bussines consulting services    provided 01/09/00Common Stock30,000 Bradiq LimitedNon-cash compensation for bussines consulting services    provided 01/31/00Common Stock1,000 John SimmonsNon-cash compensation for bussines consulting services    provided 01/04/00Common Stock5,250 Vincent & Darci ManellaPrivate Placement for $.20 per share or $1,050(1) 01/04/00Common Stock5,000 Bradley WaltonPrivate Placement for $.20 per share or $1,000(1) 01/04/00Common Stock6,000 Eric-Morgan JohnsonPrivate Placement for $.20 per share or $1,200(1) 01/04/00Common Stock17,500 Kyle DixonPrivate Placement for $.20 per share or $3,500(1) 01/04/00Common Stock6,250 Clarence PowellPrivate Placement for $.20 per share or $1,250(1) 01/04/00Common Stock8,000 Adam SokoloffPrivate Placement for $.20 per share or $1,600(1) 01/04/00Common Stock1,000 Megan BlackwellPrivate Placement for $.20 per share or $200(1)01/04/00Common Stock11,250 William JohnsonPrivate Placement for $.20 per share or $2,250(1) 01/04/00Common Stock4,000Booze, AndrePrivate Placement for $.20 per share or $800(101/04/00Common Stock3,000Brown, JanetPrivate Placement for $.20 per share or $600(1) 01/04/00Common Stock2,500Epps, KenyaPrivate Placement for $.20 per share or $500(1) 01/04/00Common Stock2,500Lowery, LeneithraPrivate Placement for $.20 per share or $500(1) 01/04/00Common Stock4,000Maddox, KelvinPrivate Placement for $.20 per share or $800(1) 01/04/00Common Stock2,500Reid, JacquelinePrivate Placement for $.20 per share or $500(1) 01/04/00Common Stock20,000Tillman, HowardPrivate Placement for $.20 per share or $2,000(1) 01/13/00Common Stock15,000Clark, JanetPrivate Placement for $.20 per share or $3,000(1) 01/21/00Common Stock5,000Hill, Judy C.Private Placement for $.20 per share or $1,000(1) 02/23/00Common Stock10,000 A2Z Professional ServicesPrivate Placement for $.20 per share or $2,000(1) 02/23/00Common Stock15,000 Anthony CampbellPrivate Placement for $.20 per share or $3,000(1) 03/03/00Common Stock37,500 Jarrette BraithewaitePrivate Placement for $.20 per share or $7,500(1) 03/03/00Common Stock100,000Bond, Keith NelsonPrivate Placement for $.20 per share or $20,000(1) 03/31/00Common Stock2,500Collin-Hassan, Vicki Private Placement for $.20 per share or $500(1) 05/15/00Common Stock200,000Tunji OdegbamiPrivate Placement for $.20 per share or $40,000(1) 09/07/00Common Stock5,000Stone Mountain InvestmentsPrivate Placement for $.20 per share or $1,000(1) 11/30/00Common Stock18,750 Jerry WebberPrivate Placement for $.20 per share or $3,750(1) 03/07/01Common Stock70,000Keshi, JosephPrivate Placement for $.20 per share or $14,000(1) 04/27/01Common Stock12,000Mitchell, MorganPrivate Placement for $.20 per share or $1,600(1) 05/02/01Common Stock25,000Ira SokolloffPrivate Placement for $.20 per share or $5,000(1) 05/02/01Common Stock2,500Tillman, HubertPrivate Placement for $.20 per share or $500(1) 05/02/01Common Stock2,500Smith, Ernest and TonjaPrivate Placement for $.20 per share or $500(1)05/02/01Common Stock500Tang, Michael K.K.Private Placement for $.20 per share or $100(1) 05/30/00Common Stock5,000Evans, TracyPrivate Placement for $.20 per share or $1,000(1) 05/02/01Common Stock2,500Tillman, BettyPrivate Placement for $.20 per share or $500(105/30/00Common Stock1,000Robert TaylorPrivate Placement for $.20 per share or $200(1) 05/30/00Common Stock500Julian CarterPrivate Placement for $.20 per share or $100(1)05/02/01Common Stock2,500Weaver, AnthonyPrivate Placement for $.20 per share or $500(1) 05/03/01Common Stock12,500 Arnold CinkPrivate Placement for $.20 per share or $2,500(1) 06/11/01Common Stock6,250Randy GrayPrivate Placement for $.20 per share or $1,250(1) 07/11/01Common Stock185,093Thomas J. Craft, Jr.Shares issued in connection with a merger 07/11/01Common Stock185,093Richard RubinShares issued in connection with a merger 07/11/01Common Stock92,546Ivo HeidenShares issued in connection with a merger 05/30/00Common Stock10,000Gay, AruniousPrivate Placement for $.20 per share or $2,000(1) 05/30/00Common Stock14,500Jones, KarhanPrivate Placement for $.20 per share or $2,900(1) 10/03/01Common Stock20,000Barr, ThomasPrivate Placement for $.20 per share or $4,000(1) 10/03/01Common Stock2,500Arnaut, NicholePrivate Placement for $.20 per share or $500(1) (1) We relied upon Section 4(2) of the Act as the    basis for the exemption from the registration requirements of the Act and there was no    public solicitation involved. The shares of restricted common stock were sold to private    investors. All recipients either received adequate information about the Company or had    access, through employment or other relationships, to such information.
The calculation of the sale price of restricted shares, as    discussed herein, takes into consideration that PlanetLink was a private company with no    trading market and therefore its securities are not considered liquid instruments. The    prices at which PlanetLink's restricted shares were issued and sold was determined by    PlanetLink's management based upon the lack of marketability of the restricted shares,    that fact that no trading market ever existed for PlanetLink's securities, and the    disadvantages of having a minority equity investment in a private company. The management    believes that all sales of restricted shares were fair under the circumstances and at the    dates of the respective transactions.
ITEM 6. MANAGEMENT DISCUSSION AND ANALYSIS

Forward-Looking Statements; Market Data

Forward-Looking Statements: This report and otherstatements issued or made from time to time by PlanetLink contain statements which mayconstitute "Forward-Looking Statements" within the meaning of the Securities Actof 1933, as amended and the Securities Exchange Act of 1934 by the Private SecuritiesLitigation Reform Act of 1995, 15 U.S.C.A. Sections  77Z-2 and 78U-5 (SUPP. 1996).Those statements include statements regarding the intent, belief or current expectationsof the Company, its officers and directors and the officers and directors of the Company'ssubsidiaries as well as the assumptions on which such statements are based. Prospectiveinvestors are cautioned that any such forward-looking statements are not guarantees offuture performance and involve risks and uncertainties, and that actual results may differmaterially from those contemplated by such forward-looking statements. 

We make forward-looking statementsin this management discussion and analysis. These forward-looking statements include, butare not limited to, statements about our plans, objectives, expectations, intentions andassumptions and other statements that are not historical facts. We generally intend the,words "expect", "anticipate", "intend", "plan","believe", "seek", "estimate" and similar expressions toidentify forward-looking statements.

This discussion contains certain estimates and plansrelated to the industry in which we operate. The estimates and plans assume that certainevents, trends and activities will occur, of which there can be no assurance. Inparticular, we do not know what level of growth in the industry we operate in, andparticularly in the satellite industry. If our assumptions are wrong about any events,trends and activities, then our estimates for future growth from our business operationsmay also be wrong. There can be no assurance that any of our estimates as to our businessgrowth will be achieved.

Results of Operations

PlanetLink is also referred to as "we","us" and "our". 

Results of Operations - For the Year Ended December 31, 2001compared to the Year Ended December 31, 2000
*Revenues. Our revenues increased to $574,079 for the year endedDecember 31, 2001 compared to revenues of $423,220, or an increase by 30%. This increaseis primarily attributable to revenues related to the sale of EchoStar dish networksthrough growth of our network and our retail locations. 
*Cost of revenue. Our cost of revenues consist primarily of costsassociated with the wholesale cost of buying dish satellite equipment from EchoStar andcosts associated with distribution of such equipment. We had cost of revenues of $461,114for the year ended December 31, 2001 compared to cost of revenues of $382,724 during theyear 2000. We expect cost of goods sold to increase in future periods only to the extentthat our sales volume increases. 

*Gross Margin*. We improved our gross profit from $40,496 in 2000to $112,965 in 2001 or from 13% in 2000 to 20% in 2001. 
*Operating Expenses. Our operating expenses consist primarily ofpayroll and related taxes, expenses for executive and administrative personnel, facilitiesexpenses, professional and consulting services expenses, travel and other generalcorporate expenses. We had operating expenses for the year ended December 31, 2001 of$551,578 compared to operating expenses of $607,739 in the 2000. Our operating expenses are expected to decrease as a percentage of revenue in futureperiods because our existing operating infrastructure is expected to allow increases inrevenues without having to incrementally add operating expenses. However, we expect theseexpenses to increase in absolute dollars as we continue to expand our network of retaillocations and incur additional costs related to the growth of our business and being apublic company. 
*Loss from Operations. We had a loss from operations of $438,613 forthe year ended December 31, 2001 compared a loss from operations of $567,243 for the year2000. The loss from operations is mainly attributable to initial cost associated withexpanding our network of retail locations. 

*Other Income.*

In the year ended December 31, 2001, we had $115,056 in other incomemainly due to forgiveness of debt compared to an other income of $7,446 in 2000attributable to miscellaneous, interst income and offset by interest expense. See alsonote 3 "Forgiveness of Debt" in the notes to the notes to the financialstatements.

*Net Loss.* Our net loss for the year ended December 31, 2001 was$323,557 compared to a net loss of $559,797, or a decrease by 42%. 

Liquidity and Capital Resources.

At December 31, 2001, we had total current assets of $11,421 comparedto $134,652 at December 31, 2000. We had $11,421 or 90% less accounts receivable onDecember 31, 2001 compared to $133,522 on December 31, 2000. We believe that our accountsreceivable are fully collectable. 

We had fixed assets of $41,152 at December 31, 2001 compared to fixedassets of $1,612 at December 31, 2000. We had total assets of $53,148 on December 31, 2001compared to total assets of $136,839 at December 31, 2000.

Our total current liabilities increased insignificantly to $366,083compared to total current liabilities of $348,554 at December 31, 2000. We had nolong-term liabilities as of December 31, 2001 and December 31, 2000.

Net cash used in operating activities was $162,414 for the year endedDecember 31, 2001 compared a negative cash flow from operations of $261,901 in 2000. Thisuse of cash is principally the result of our net loss. The increase in accrued payroll andrelated taxes offset our cash used in operating activities.

Net cash used in investing activities was $46,885 in 2001 compared tocash used for investing activities of $2,015 in 2000. We invested mainly in office andcomputer equipment during 2001 and 2000.

Net cash provided by financing activities was $208,169 for the yearended 2001 compard to cash provided by financing activities of $235,714 in 2000. Wefinanced our negative cash flow from operations through the sale of common stock andthrough loans from officers. We received proceeds in the amount of $216,200 during theyear ended December 31, 2001 from the issuance of restricted shares of common stockcompared to $177,775 in 2000.

We do not have existing capital resources available that are sufficientto fund our operations and capital requirements as presently planned over the next twelvemonths. We are actively pursuing additional funds through the issuance of debt and/orequity instruments. 

ITEM 7. FINANCIAL STATEMENTS

 
Auditors' reportFinancial Statements   Balance sheet33   Statement of operations34   Statement of changes in    stockholders' equity36   Statement of cash flows37   Supplementary information   Schedule of operating expenses38Summary of significant accounting policies39Notes to the financial statements40
KAHN BOYD LEVYCHIN, LLPCERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS99 Wall Street, 10th Floor New York, NY 10005(212) 843-4100

 **Auditors’ Report**

To the Board of DirectorsPlanetLink Communications, Inc.Atlanta, Georgia

We have audited the accompanying balance sheets of PlanetlinkCommunications, Inc. as of December 31, 2001 and 2000, and the related statements ofoperations, changes in stockholders’ equity, and cash flows, and the accompanyingsupplementary information contained, which is presented only for supplementary analysispurposes, for the years then ended. These financial statements are the responsibility ofthe Company’s management. Our responsibility is to express an opinion on thesefinancial statements based on our audit.

We conducted our audit in accordance with generally accepted auditingstandards. Those standards require that we plan and perform the audit to obtain reasonableassurance about whether the financial statements are free of material misstatement. Anaudit includes examining, on a test basis, evidence supporting the amounts and disclosuresin the financial statements. An audit also includes assessing the accounting principlesused and significant estimates made by management, as well as evaluating the overallfinancial statement presentation. We believe that our audit provides a reasonable basisfor our opinion.

In our opinion, the financial statements referred to above presentfairly, in all material respects, the financial position of Planetlink Communications,Inc. as of December 31, 2001 and 2000, and the results of its operations and its cashflows for the years then ended in conformity with generally accepted accountingprinciples.

The accompanying consolidated financial statements have been preparedassuming that the Company will continue as a going concern. As discussed in Note 9 to thefinancial statements, the Company has suffered recurring losses from operations, and isdependent upon shareholders to provide sufficient working capital to maintain continuity.These circumstances create substantial doubt about the Company’s ability to continueas a going concern. The financial statements do not include any adjustments that mightresult from the outcome of this uncertainty.
***Kahn Boyd Levychin

Kahn Boyd Levychin,Certified Public AccountantsJuly 17, 2002
**PlanetLink Communications, Inc.**Balance SheetsDecember 31, 2001 and 2000**  ****Assets2001
2000(as restated)**Current assets**      Cash and    cash equivalents$-$1,130   Accounts    receivable11,421133,522     **Total    current assets**11,421134,652  **Fixed    assets**      Furniture and equipment48,9002,015  48,9002,015Less:    accumulated depreciation7,748403        **Net fixed assets**41,1521,612  **Other assets**      Security deposits575575        **Total other assets**575575        **Total assets**$53,148$136,839  
**Liabilities and Stockholders' Equity****Current    liabilities**      Cash overdraft$329$-      Accounts and accrued expenses payable223,809242,287      Payroll taxes payable92,36648,328      Line of credit payable (Note 1)49,57949,579      Officer's loan payable (Note 2)-8,360        **Total current liabilities**366,083348,554        **Total liabilities**366,083348,554  **Stockholders'    equity**Common    stock (50,000,000 shares $.001 par value authorized,       9,254,643 and 2,091,410 shares issued and outstanding, respectively)9,2542,091Additional    paid-in capital673,989458,816Accumulated    deficit(996,179)(672,622)        **Total stockholders' equity**(312,936)(211,715)        **Total liabilities and stockholders' equity**$53,148
$136,839See auditor's report, the summary of significant accounting policies, and the    accompanying notes to the financial statements.**PlanetLink Communications, Inc.**Statements of OperationsFor the year ended December 31, 2001 and 2000  2001
2000(as    restated)**Revenue**   Satellite    television services$564,332$163,881   Local and    long distance telephone services-258,588   Internet    access9,747751**Total revenue**574,079423,220**Cost of revenue**   Satellite    television service456,843205,680   Local and    long distance telephone service-177,044   Internet    access4,271-**Total cost of    revenue**461,114382,724**Gross profit**112,96540,496   Operating    expenses551,578607,739**Loss from    operations**(438,613)(567,243)  **Other income    (expense)**   Forgiveness    of debt (Note 3)116,882-      Miscellaneous income1,88916,780   Interest    income-592   Interest    expense(3,715)(9,926)**Total other    income (expense)**115,0567,446**Net loss**$(323,557)
$(559,797)  Loss per weighted average    shares of common stock outstanding$(.0746)$(.6017)Weighted average number    of shares of common stock outstanding4,336,345930,296See auditor's report, the summary of significant accounting policies, and the    accompanying notes to the financial statements.
**PlanetLink Communications, Inc.**
Statement of Changes in Stockholders' Equity
(adjusted for stock split)
For the year ended December 31, 2001 and 2000Common StockAdditionalTotalpaid-inAccumulatedstockholders’  
Shares
Amountcapital
deficit
equityBalance, December 31,    1999710,785$711$141,446$(112,825)$29,332Common stock issued for    cash675,750676177,099177,775Net loss               (418,822)(418,822)Balance, December 31,    2000, as previously reported1,386,5351,386318,546(531,647)(211,715)Prior period adjustment (Note 10)704,875705140,270(140,975)-Balance, December 31,    20002,091,4102,091458,816(672,622)(211,715)Common stock issued for    cash564,250564215,636-216,200Common stock issued for    services6,136,2516,136--6,136Common stock issued in    Fifth Avenue Acquisition I Corp. Acquisition462,732463(463)--Net Loss      (323,557)(323,557)Balance, December 31, 20019,254,643$9,254$673,989$(996,179)$(312,936)See auditor's report, the summary of significant    accounting policies, and the accompanying notes to the financial statements.**  **
**PlanetLink Communications, Inc.**
Statement of Changes in Stockholders' Equity
(prior to stock split)
For the year ended December 31, 2001 and 2000AdditionalTotal
Common    Stockpaid-inAccumulatedstockholders’  
Shares
Amountcapital
deficit
equityBalance, December 31,    1999142,157$142,157-$(112,825)$29,332Common stock issued for    cash135,150$135,150$42,625-177,775Net loss(418,822)(418,822)Balance, December 31,    2000, as previously reported277,307277,307$42,625(531,647)(211,715)Prior period adjustment (Note 10)140,975140,975-(140,975)-Balance, December 31,    2000418,282418,28242,625(672,622)(211,715)Common stock issued for    cash112,850112,850103,350-216,200Common stock issued for    services1,227,2501,227,250--1,227,250Common stock issued in    Fifth Avenue Acquisition I Corp. Acquisition92,54692,546(92,546)--Net Loss      (323,557)(323,557)Balance, December 31, 2001, prior to stock split1,850,9281,850,92853,429(996,179)(312,935)Adjustments for stock split7,403,715(1,841,673)620,560-(1,221,113)Balance, December 31, 20019,254,643$9,255$673,989$996,179$(312,935)See auditor's report, the summary of significant accounting policies, and the    accompanying notes to the financial statements.**PlanetLink Communications, Inc.**Statement of Cash FlowsFor the years ended December 31, 2001 and 200020012000 (as restated)**Cash flows from    operating activities:**Net loss $(323,557)$(559,797)Adjustments to reconcile    net incometo net cash used by    operating activities:      Depreciation 7,345403   Common    stock issued for fees and services6,136140,975   Forgiveness    of debt(116,882)-Changes in operating    assets and liabilities   Decrease    (increase) in accounts receivable122,101(133,523)   Increase in    security deposits-(575)   Increase in    accounts and accrued expenses payable98,405242,288   Increase in    payroll taxes payable44,03848,328**Net cash used by    operating activities**(162,414)(261,901)**Cash flows from    investing activities:**   Purchases    of office equipment(46,885)(2,015)**Net cash used by    investing activities**(46,885)(2,015)**Cash flows from    financing activities**   Proceeds    from sale of common stock216,200177,775   Proceeds    from line of credit-49,579   Cash    overdraft329-   Decrease in    officer's loan payable(8,360)-   Proceeds    from officer's loan-8,360**Net cash provided    by financing activities**208,169235,714**Decrease in cash    and cash and cash equivalents**(1,130)(28,202)Cash and cash    equivalents, beginning of year1,13029,332**Cash and cash    equivalents, end of year**$-$1,130Supplementary    disclosures of cash flow informationCash paid during the    year for:Interest expense $683$9,926Income taxes$--See auditor's report, the summary of significant    accounting policies, and the accompanying notes to the financial statements.
 
**PlanetLink    Communications, Inc.**Schedule    of Operating ExpensesFor    the Years Ended December 31, 2001 and 2000Salaries
$ 141,381$161,072Payroll taxes
21,45216,615Bad debts
123,063-Rent
97,62523,682Telephone
21,74030,777Labor
18,25026,283Office expenses
17,30928,763Marketing and advertising
16,99186,112Automobile expenses
13,77013,431Bank charges
12,065-Equipment rental
10,8905,557Professional fees
10,07917,653Office supplies
7,86717,251Depreciation expense
7,345403Graphic design and printing
6,4481,342Common stock issued for fees 
6,136140,975Repairs and maintenance
3,758579Printing and reproduction
3,22310,072Postage and delivery
2,8033,007Insurance
2,1111,069Recruiting
1,929159Licenses and permits
1,883560Promotional expenses
1,71412,516Miscellaneous
9021,633Travel and entertainment
6056,277Contributions
13615Dues and subscription
10335
$551,578$607,739See auditor's report, the summary of significant accounting policies, and the    accompanying notes to the financial statements.
**PlanetLink Communications, Inc.**Summary of Significant Accounting Policies
*Organization

Planetlink Communications, Inc. ("the Company") wasincorporated in the State of Georgia in May of 1999 and is in the business of resellinglocal and long distance telephone, internet, and direct television services. The Companysuspended its local and long distance telephone services during 2000.

*Cash and cash equivalents*

The Company considers all highly liquid investments with a maturity of three months orless when purchased to be cash equivalents. Cash equivalents are carried at cost, whichapproximates market value.
*Accounting basis and revenue recognition

The Company uses the accrual basis of accounting for financialstatement and income tax reporting. Expenses are realized when the obligation is incurred.

The Securities and Exchange Commission issued Staff AccountingBulletin No. 101 (SAB 101) that provided the staff's views in applying generally acceptedaccounting principles to selected revenue recognition issues. As a result to the adoptionof SAB 101, the Company has adopted the following with respect to revenue recognition:  revenue from satellite television service comes fromtwo sources,  activation fees and sales revenue; revenue from activation fees arerecognized on the date that the customer’s account has been activated becauseactivation fees are non refundable; sales revenue is recognized after installation of thesatellite, and is recorded weekly;  revenue from local and long distance telephoneservice is recognized after the customer signs up, and is billed and recognized monthly. The Company does not believe that the adoption of SAB 101 has had a materialeffect upon its financial statements. 
*Fixed assets

Fixed assets are stated at cost. Depreciation is computed using accelerated methodsover the following estimated useful lives:
*Description**Estimated useful life*Furniture and fixtures7 yearsEquipment5 years*Income taxes

The Company accounts for income taxes using the asset and liability method as requiredby Statement of Financial Accounting Standards No. 109, under which deferred tax assetsand liabilities are determined based upon the differences between financial statementcarrying amounts and the tax bases of existing assets and liabilities. Deferred taxes alsoare recognized for operating losses that are available to offset future taxable income.

Valuation allowances are established when necessary to reduce deferred tax assets tothe amount expected to be realized. Income tax expense is the tax payable or refundablefor the period plus or minus the change during the period in deferred tax assets andliabilities.

See auditors’ *report and the accompanying notes to the financial statements.*
*Estimates*
The preparation of financial statements in conformity with generally acceptedaccounting principles requires management to make estimates and assumptions that affectthe reported amounts of assets and liabilities and disclosures of contingent assets andliabilities at the date of the financial statements and the reported amounts of revenuesand expenses during the reported period. Actual results may differ from these estimates.

See auditors’ report and the accompanying notes to the financial statements.
**PlanetLink Communications, Inc.Notes to the Financial Statements
*NOTE 1 – LINE OF CREDIT

The Company has a line of credit with Citizens Trust Bank. The line of credit accruesinterest at 7.5% per annum.
*NOTE 2 – OFFICER’S LOAN PAYABLE

The officer’s loan payable is non-interest bearing and due on demand.
*NOTE 3 – FORGIVENESS OF DEBT

Forgiveness of debt represents amounts payable to BellSouth, a vendor, from priorperiods that was not paid by the Company. The amounts payable to BellSouth were payablesincurred during the ordinary course of the Company's business operations. The Company hasbeen informed by BellSouth that this liability has been written off by them andaccordingly the liability has been removed from the Company's balance sheet and the amounthas been recorded as other income, forgiveness of debt during 2001.

*NOTE 4 – INCOME TAXES*

Temporary differences between the recognition of certain expense items for income taxpurposes and financial reporting purposes are as follows:
20012000 (as restated)Net operating loss to be carried forward$ 249,045$168,156Less: valuation allowance$ 249,045168,156Net deferred tax asset$ -$ -
It is believed that the Company will not ever benefit from the deferred tax asset.

The Company incurred no Georgia state income tax expense for the year ended December31, 2001 and 2000, and utilized no tax carryforward losses. 

The Company has a net operating loss carryover of $996,179 to offset future income tax.The net operating losses expire as follows:
December 31, 2019$112,825December 31, 2020559,797December 31, 2021323,557*NOTE 5 – OPERATING FACILITIES

The Company maintained its offices under an operating lease that expired in February2002. In March 2002 the company signed a new operating lease for three years expiring onFebruary 2005. The future minimum rental payments for these obligations are as follows:
December 31, 2002
$48,030December 31, 2003
52,080December 31, 2004
54,163December 31, 2005
9,085*NOTE 6 – COMMITMENTS AND CONTINGENCIES

There are various legal proceedings against the Company. While it is not feasible topredict or determine the outcome of any of these cases, it is the opinion of managementthat their outcome will have no material adverse effect on the financial position of theCompany.
*NOTE 7 –MERGER WITH FIFTH AVENUE ACQUISITION I CORPORATION

On July 11, 2001, pursuant to an agreement and plan of merger, the Company issued462,732 of common stock to the shareholders of Fifth Avenue Acquisition I Corporation inexchange for each of the 1,000,000 issued and outstanding shares of Fifth AvenueAcquisition I Corporation. The plan called for Fifth Avenue Acquisition I Corporation tomerge into the Company, with the Company remaining as the successor reporting company. Themerger was done pursuant to a plan for the Company to go public in the second quarter of2002.
*NOTE 8 – STOCK SPLIT AND CHANGE IN PAR VALUE OF COMMON STOCK*
On September 20, 2001, the Company effectuated a 5 for 1 forward split of its commonstock. In addition the par value of its common stock was changed from $1 to $.001.

*NOTE 9 - GOING CONCERN*

These financial statements are presented on the basis that the Company is a goingconcern. Going concern contemplates the realization of assets and the satisfaction ofliabilities in the normal course of business over a reasonable of time. 

As shown in the accompanying financial statements, the Company incurred a net loss of$323,557 and $559,797 for the year ended December 31, 2001 and 2000, and as of that datehad incurred cumulative losses since inception of $996,179.

The Company’s existence in the current and prior periods hasbeen dependent upon operational revenues, advances from related parties and otherindividuals, and the sale of equity securities.

The ability of the Company to continue as a going concern is dependent on increasingrevenue and obtaining additional capital and financing. 

The Company’s management believes that its ongoing efforts to increase revenue andraise additional capital through the sale of equity securities and debt instruments willprovide additional cash flows. However, there is no assurance that the Company will beable to obtain additional funding.

The financial statements do not include any adjustments that might be necessary if theCompany is unable to continue as a going concern. 

 
*NOTE 10 – PRIOR PERIOD ADJUSTMENT AND RESTATEMENT OF PRIOR YEARS'S FINANCIALSTATEMENT

The balance sheet and statement of operations contained in the financial statements forthe year ended December 31, 2000 have been restated. The reason for the restatement are asfollows:

During the year ended December 31, 2001, a change was made to the Company’saccumulated deficit to properly account for the payment in 2000 of $140,975 for servicesrendered to the Company that were paid with the issuance of 140,975 shares of common stockwhich was not previously reflected in the 2000 financial statements.

The adjustment increased accumulated deficit by $140,975, increased common stock by$706 and increased additional paid-in capital by $140,269. In addition, operating expensesand net loss for the year ended December 31, 2000 were increased by $140,975.
*NOTE 11 – SUSPENSION OF LOCAL AND LONG DISTANCE TELEPHONE SERVICES*
Because of the current review by the Georgia Public Service Commission of the rules andregulations regarding Competitive Local Exchange Carriers (CLEC) in the telecommunicationsmarket, the Company is opting not to offer local and long distance telephone servicesuntil the regulatory environment makes it more profitable to compete. The Company is stilllicensed and capable of offering telephone service in the 9 Southeastern states.
*NOTE 12 – SEGMENT INFORMATION

Because of the current review by the Georgia Public Service Commission of the rules andregulations regarding Competitive Local Exchange Carriers (CLEC) in the telecommunicationsmarket, the Company is opting not to offer local and long distance telephone servicesuntil the regulatory environment makes it more profitable to compete. The Company is stilllicensed and capable of offering telephone service in the 9 Southeastern states.
20012000 (as restated)Revenue   Satellite television services$564,332$163,881   Local and long distance telephone services-258,588   Internet access9,747751Total revenue$574,079$423,220*The Company suspended its local and long-distance telephone services by the end offiscal year 2000.

*See auditors’ report and the summary of significant accounting policies.*

ITEM 8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIALDISCLOSURE.

PlanetLink filed a Form 8-K on February 7, 2002 to report a change incertifying accountants, which change took place in connection with the Company's businesscombination with Fifth Avenue Acquisition I Corp., the predecessor reporting company. Theeffective date of the resignation of  the Company's former accountants was January21, 2002.

(a)(1) Previous Independent Accountant
(i) Effective on August 9,    2001, and directly as a result of an Agreement and Plan of Merger dated as of July 11,    2001 between PlanetLink and Fifth Avenue  Acquisition I Corp., PlanetLink engaged the    accounting firm Kahn Boyd Levychin, LLP, as its independent accountant. This independent    accountant audited PlanetLink's financial statements for its year ended December 31, 2000.    PlanetLink's financial statements from inception in May 1999 to December 31, 1999 were    audited by the accounting firm Richbow & Associates, LLC. As a result, Grassano    Accounting, P.A., which had  audited the financial statements of Fifth Avenue    Acquisition I Corp. prior the the Agreement and Plan of Merger resigned and did not stand    for re-election. (ii) The audit report of    Grassano Accounting P.A. on the financial statements of Fifth Avenue Acquisition I Corp.    as of September 30, 2001, included in the Company's registration statement Form-10SB/12g    filed on October 12, 2000 and the audited financial statements for the year ended December    31, 2000 contained no adverse opinion or disclaimer of opinion and was not qualified or    modified as to uncertainty, audit scope, or accounting principles.(iii) The decision to change    accountants from Grassano Accounting, P.A. to Kahn Boyd Levychin, LLP was a result    of the assumption of control of management and a change in voting control of the    predecessor reporting company. It was the determination of the Company's new President,    Kayode A. Aladesuyi, to engage the accounting firm Kahn Boyd Levychin, LLP, as the    Company's new independent accountants to conduct the audit of PlanetLink for its fiscal    year ended December 31, 2001.(iv) During the fiscal year    ended December 31, 2000 and through the date of the resignation of Grassano Accounting    P.A., the predecessor reporting company has had no disagreements with its former    accountants, Grassano Accounting P.A., whether or not resolved, on any matter of    accounting principles or practices, financial statement disclosure, or auditing scope or    procedure.(v) The Company has requested    that Grassano Accounting P.A. furnish it with a letter addressed to the Securities and    Exchange Commission stating whether it agrees with the above statements and, if not,    the respect in which it does not agree. A copy of such letter, dated January 21, 2002 is    filed as Exhibit 16.1 to the Form 8-K filed on February 7, 2002.
(a)(2) Engagement of New Independent Accountant.
Effective as of August 9, 2001, Kahn Boyd    Levychin, LLP, had been engaged by PlanetLink as its independent accountant to audit the    Company's financial statements.
(a)(3) The Company has provided the formeraccountant with a copy of the disclosures it is making in response to this Item 4 prior tothe filing of this Form 8-K and requested that the former accountant furnish a letteraddressed to the Commission stating whether it agrees with the statements made by theCompany and, if not, the respect in which it does not agree.
** **
**PART III**

ITEM 9. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS;COMPLIANCE WITH SECTION 16(a) OF THE EXCHANGE ACT.

Pursuant to the Company’s Certificate of Incorporation andits By-Laws, the members of the Board of Directors serve for one-year terms. The Company'sdirectors and executive officers are: 
Name
Age
PositionKayode A. Aladesuyi
41President, CEO and ChairmanValerie Y. Aladesuyi
36Secretary and DirectorLaron Butts
41DirectorLeontyne Dunn
38DirectorStan Gay
41DirectorRobert Walker40DirectorDr. Melvin Williams52DirectorIyabo Onipede39Director***Kayode A. Aladesuyi, President, CEO and Director.*Mr.Aladesuyi is the founder and has been the Company's CEO and President since PlanetLink'sinception in May 1999. Prior to founding PlanetLink, he founded Vision Records Atlanta, amusic production company in Atlanta. Vision Records Atlanta was one of the pioneers in theAtlanta music market. In 1996, Mr. Aladesuyi entered the film and television industry andstarted the Loud Entertainment Group. Loud Entertainment Group produced a series of  regional programs, which were also aired on the UPN and WB networks. One of the mostsuccessful productions of Loud Entertainment Group is African American Soap Opera"Sweet Auburn", which show is slated for distribution in ten countries. LoudEntertainment Group is currently managed by an independent consulting company. Until 1994,Mr. Aladesuyi had been an accountant and principal at Associated Management and FinancialServices, a tax and financial planning firm. During that time he has assisted severalsmall and mid-size business owners in starting and successfully developing businesses inthe metropolitan area of Atlanta, Georgia. Mr. Aladesuyi has not held any position in areporting public company during the last five years.

*Valerie Yvette Wells-Aladesuyi, Secretary and Director.*Mrs. Wells-Aladesuyi is Human Resource Benefits Manager atLumenor, an Atlanta, Georgia corporation At PlanetLink, she is responsible for all aspectsof the Company's payroll, benefits and human resources. Mrs. Wells-Aladesuyi has over tenyears experience in human resources, benefits and payroll matters and provides suchservices also to other small business. Prior to joining Lumenor, Mrs. Wells-Aladesuyi wasa Payroll Specialist for The Coca-Cola Company in Atlanta. In this position, she managedand processed the payroll for the Cole-Cole syrup and beverages plants and retail storesfor the U.S. market. Mrs. Wells-Aladesuyi also worked in corporate staffing at Coca-Cola.She started her career in a non-profit organization, SciTrek, where she was responsiblefor the creation and development of SciTek's Human Resource Department. Mrs.Wells-Aladesuyi attended Auburn University and continues her education at Kennesaw StateUniversity. Mrs. Wells-Aladesuyi is a member of the Society of Human Resource Managers(SHRM). Mrs. Wells-Aladesuyi has not held any position in areporting public company during the last five years.

*Laron Butts, Director.*Mr. Butts is a Regional MarketingManager for Delta Airlines in Atlanta, Georgia. He has been working for Delta Airline forthe last five years. Mr. Butts has not held any position in a reporting public companyduring the last five years.

*Leontyne Dunn, Director.*Ms. Dunn is a graduate of NorthCentral State University School of Business Management in North Carolina. At present, Ms.Dunn is a homemaker. Ms. Dunn has not held any position in a reporting public companyduring the last five years.

*Stan Gay, Director.*Mr. Gray is currently working for theKimberly-Clark Corporation as Field Capability Manager. Prior to joining Kimberly-ClarkCorporation, Mr. Gay worked for McKeston General Medical Corporation as an AccountManager. From 1986 to 1987, he worked as an Account Manager for Baxter MedicalCorporation. Mr. Gay graduated from the University of Alabama with a B.S. in Psychologyand Marketing. Mr. Gay has not held any position in a reporting public company during thelast five years.

*Robert Walker, Director.*Mr. Walker is President of  R.Walker & Associates, Inc. since its inception in 1996, an urban development companythat also manages residential and multifamily properties. Prior to starting his ownbusiness, Mr. Walker was Project Engineer for McDecitt Street Bovis Inc, an Atlantacorporation and Russell Construction, an Atlanta company. While working for RussellConstruction, he was assigned to major projects in the metro area of Atlanta such as theBMW Assembly Plant and the Olympic stadium. Mr. Walker has not held any position in areporting public company during the last five years.

*Dr. Melvin Williams, Director, Ph.D.* Dr. Williams graduatedwith a B.A. degree in Psychology from Emory University in 1975 and a M.S.W. degree fromAtlanta University School of Social Work in 1979. In 1987, Dr. Williams received his Ph.D.from Florida State University. At present, Dr. Williams serves as the PracticeAdministrator and Chief Financial Officer for Greater Atlanta Women's HealthcareAssociates, a private OB/GYN group practice in Atlanta. Prior to joining Greater AtlantaWomen's Healthcare Associates, Dr. Williams served as practice consultant to severalprivate medical practices. He is a faculty member at Clark Atlanta University. He haspublished several professional articles and holds the rank of Associate Professor at MooreHouse School of Business. He is the director of the Undergraduate Program in Social Workat Clark Atlanta University. Dr. Williams has and is currently serving on severalprofessional and community advisory boards and is a member of numerous professionalorganizations. Dr. Williams has not held any position in a reporting public company duringthe last five years.

*Iyabo Onipede, Director.*Mrs. Onipede is practicing law inAtlanta since her admission to the Georgia Bar in 1990. Over the last ten years, she hasworked in the residential real estate business. In 1994, she founded the Johnson Firm,P.C., a law firm specialized in real estate law. Mr. Onipede graduated from GoucherCollege in Towson, Maryland in 1985. In 1989, she graduated from Georgetown University LawSchool. Mrs. Johnson has not held any position in a reporting public company during thelast five years.

Section 16(a) Beneficial Ownership Reporting Compliance.
Name of Officer/Director
Forms FiledKayode A. Aladesuyi, President, CEO and Director
Forms 3Valerie Yvette Aladesuyi, Secretary and Director
Forms 3Harold Jackson, Director
Forms 3Leontyne Dunn, DirectorForms 3Iyabo Onipede, DirectorForms 3Robert Walker, DirectorForms 3Dr. Melvin WilliamsForms 3
ITEM 10. EXECUTIVE COMPENSATION.
          
Long Term Compensation      
Annual Compensation
Awards
Payouts  
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Name and Principal    Position
Year
Salary
Bonus 
Other Annual    Compensation
Restricted Stock Award 
Securities Underlying    Options/SAR 
LTIP Payouts 
All other compensation      
($)($)($)($)(#)($)($)
Kayode A.    Aladesuyi,    President CEO and    Chairman
2001
180,000(1)005,045,811(2)000
Kayode A.    Aladesuyi,    President CEO and    Chairman
2000
180,000(1)000000Kayode A. Aladesuyi, President CEO and    Chairman1999
  120,000(2)  0  0  0  0  00
Valerie Yvette    Wells-Aladesuyi, Secretary
2001
00087,750(3)000
Valerie Yvette    Wells-Aladesuyi, Secretary
2000
0000000
(1) Salary is currently accrued at    15,000 per months, (2) Salary accrued at 10,000 per month.(2) The Company issued these restricted shares for    services provided as President, CEO and Director.(3) The Company issued these restricted shares for    services provided as Officer and and Director.
*Kayode A. Aladesuyi, President, CEO and Director*Mr. Aladesuyi is a graduate of Alabama State University. He has been an accountantand principal at Associated Management and Financial Services for 10 years. During thattime he has assisted several small and mid-size business owners in starting andsuccessfully developing businesses in the metropolitan area of Atlanta, Georgia. Mr.Aladesuyi is responsible for the overall operation of PlanetLink Communications, Inc. Mr.Aladesuyi has not held any position with other public companies during the last fiveyears.

*Valerie Yvette Wells-Aladesuyi, Secretary andDirector*Mrs. Wells-Aladesuyi is Human ResourceBenefits Manager at Lumenor, an Atlanta, Georgia corporation At PlanetLink, she isresponsible for all aspects of the Company's payroll, benefits and human resources. Mrs.Wells-Aladesuyi has over ten years experience in human resources, benefits and payrollmatters and provides such services also to other small business. Prior to joining Lumenor,Mrs. Wells-Aladesuyi was a Payroll Specialist for The Coca-Cola Company in Atlanta. Inthis position, she managed and processed the payroll for the Cole-Cole syrup and beveragesplants and retail stores for the U.S. market. Mrs. Wells-Aladesuyi also worked incorporate staffing at Coca-Cola. She started her career in a non-profit organization,SciTrek, where she was responsible for the creation and development of SciTek's HumanResource Department. Mrs. Wells-Aladesuyi attended Auburn University and continues hereducation at Kennesaw State University. Mrs. Wells-Aladesuyi is a member of the Society ofHuman Resource Managers (SHRM). Mrs. Wells-Aladesuyi has not heldany position in a reporting public company during the last five years.

No retirement, pension, profit sharing, stock option or insuranceprograms or other similar programs have been adopted by the Company for the benefit of theManagement.

ITEM 11. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT.

The following table sets forth each person known by the Company to bethe beneficial owner of five percent or more of the Company's Common Stock, all directorsindividually and all directors and officers of the Company as a group. Except as noted,each person has sole voting and investment power with respect to the shares shown.

Name
Amount of Stock Beneficially owned(1)
Common Stock    Beneficially OwnedKayode A. Aladesuyi, President, CEO and Chairman    165 West Wieuca Road, Suite 205    Atlanta, GA 303425,472,286(2)60.00%Laron Butts, Director    110 Stillwood Court    Fayetteville, GA 3021500.00%Leontyne Dunn, Director    3014 Heathgate Court    Lawrenceville, GA 3004450,0000.55%Stan Gay, Director    4920 Northway Drive    Atlanta, GA 3034200.00%Robert Walker, Director    782 Vinnings Estates Drive    Mableton, GA 3012650,000(2)0.55%Dr. Melvin Williams, Director    95 Collier Road, Suite 4025    Atlanta, GA 30309100,0001.10%Iyabo Onipede, Director    2799 Lawrenceville Hwy, Ste 100    Decatur, GA 3003312,5000.13%Valerie Yvette Wells-Aladesuyi, Secretary, Director    165 West Wieuca Road, Suite 205    Atlanta, GA 30342500,0005.48%Harold Jackson    165 West Wieuca Road, Suite 205    Atlanta, GA 30342500,0005.48%All directors and executive officers (8 persons)6,159,78666.55%(1) Based upon    9,254,643 outstanding PlanetLink Shares as of March 31, 2002, including the 462,732 shares    issued to the Fifth Avenue shareholders in connection with the Agreement. (2) Does not    include the 750,000 shares beneficially owned by Mr. Aladesuyi's immediate family. (2)    JTWROS by Robert Walker and Venice Walker.
ITEM 12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS.

With regard to the issuance andsale of restricted shares of PlanetLink's common stock to executive officers, directors,persons who own more than 5% of PlanetLink's issued and outstanding Common Stock andmembers of the immediate family of PlanetLink's founder, president and controlshareholder, including his spouse and children, PlanetLink issued the following restrictedshares: From inception in May 1999 throughout the fiscal year ended 1999, PlanetLink was initiallycapitalized by its founder, Mr. Aladesuyi and his family, whopurchased 710,785 shares of common stock, adjusted for a 5 for 1 forward split, at a priceof $1.00, adjusted to $.20 after the 5 for 1 forward split, which occurred in 2001. PlanetLink believes that these transactionswere exempt from registration pursuant to Section 4(2) of the Act as privately negotiated,isolated, non-recurring transactions not involving any public solicitation. Mr. Aladesuyiand his family represented their intention to acquire the securities for investment onlyand not with a view to any distribution of the restricted shares. Appropriate restrictivelegends are affixed to the stock certificates issued in such transactions. In September 2000, PlanetLink issued 50,000 restricted shares to Harold Jackson, adirector of PlanetLink, for services provided to the Company as director. In October 2000,PlanetLink issued 87,750 restricted shares to Valerie Y. Aladesuyi, Mr. Aladesuyi's wife,who is also PlanetLink's corporate secretary and a director, for services rendered. DuringJune and July 2001, PlanetLink issued 50,000 restricted shares to Leontyne Dunn, 50,000restricted shares to Robert Walker, 100,000 restricted shares to Dr. Melvin Williams,12,500 restricted shares to Iyabo Onipede. Each of the above serves as a director forPlanetLink and the restricted shares were issued for services rendered by the individualdirectors. In addition, PlanetLink sold 450,000 restricted shares to Harold Jackson at$.20 per share, adjusted for the 5 for 1 split, for $97,500. In July 2001, PlanetLinkissued 462,732 restricted shares to the shareholders of Fifth Avenue Acquisition I Corp.pursuant to an Agreement and Plan of Merger. In July 2001, PlanetLink issued 5,045,811restricted shares of common stock to Mr. Aladesuyi for services rendered, and inconnection with the plan for PlanetLink to merge with a reporting company under theExchange Act. Mr. Aladesuyi has never been paid cash compensation by PlanetLink and hasdevoted all of his business time to the development of the business of PlanetLink sinceits inception. In July 2001, PlanetLink issued an additional 127,940 restricted shares toValerie Y. Aladesuyi for continued services rendered as an officer and director ofPlanetLink. In Junly 2001, PlanetLink issued 750,000 shares to Mr. Aladesuyi' children,also as part of his plan to merge with a reporting company.  PlanetLink believes that the transactions described above were exempt from registrationpursuant to Section 4 (2) of the Act as privately negotiated, isolated, non-recurringtransactions not involving any public solicitation. All of the above persons were"accredited investors" as a result of  their positions with PlanetLink asofficers and /or directors,  was well as  immediate family members of Mr.Aladesuyi.

ITEM 13. EXHIBITS AND REPORTS ON FORM 8-K

(A) Exhibits
Exhibit No.DescriptionPage No.3 (i)By-laws (filed as Exhibit 3(i) to    the Company's Registration Statement on Form 10-SB/12g,  filed on October 12, 2000    and incorporated herein by reference)*3 (ii)Articles of Incorporation (filed    as Exhibit 3(ii) to the Company's Registration Statement on Form 10-SB/12g,  filed on    October 12, 2000 and incorporated herein by reference)*4Specimen Stock Certificate (filed    as Exhibit 3(ii) to the Company's Registration Statement on Form 10-SB/12g,  filed on    October 12, 2000 and incorporated herein by reference)*10 (i)Service Agreement with CR Capital    Services, Inc. (filed as Exhibit 10(i) to the Company's Registration Statement on Form    10-SB/12g, filed on October 12, 2000 and incorporated herein by reference)*10 (ii)Lock-up Agreement (filed as    Exhibit 10(ii) to the Company's Registration Statement on Form 10-SB/12g, filed on    October 12, 2000 and incorporated herein by reference)*10 (iii)Stock Option Agreement**99 (i)Safe-Harbor Compliance Statement    for Forward-Looking Statements (filed as Exhibit to the Company's Registration Statement    on Form 10-SB/12g, filed on October 12, 2000 and incorporated herein by reference)*99 (ii)Chapter 607.0850 of the Florida    Statutes (filed as Exhibit to the Company's Registration Statement on Form    10-SB/12g,  filed on October 12, 2000 and incorporated herein by reference)** Filed with the    Company's Form 10-SB/12g. and incorporated by reference herewith.** Filed with the    Company's Form 10-KSB for the year ended December 31, 2000 and incorporated by reference    herewith.
(B) Reports on Form 8-KDuring the year ended December 31, 2001, the Company filed a report on Form 8-K on August6, 2000 announcing an Agreement and Plan of Merger with PlanetLink Communications, Inc., aGeorgia corporation  ("PlanetLink").

SIGNATURES

Pursuant to the requirements of Section 12 of the Securities ExchangeAct of 1934, the registrant has duly caused this registration statement to be signed onits behalf by the undersigned, thereunto duly authorized.

Date: July 22, 2002
PlanetLink Communications, Inc.By: Kayode Aladesuyi, President and CEO/s/ Kayode Aladesuyi*************************************************************** |
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