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

                           Form 10-K

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

          For the fiscal year ended December 31, 2007

                               OR

[ ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF
     THE SECURITIES EXCHANGE ACT OF 1934
     For the transition period  from ___________ to ___________


                Commission File Number 000-52136


               Aegean Earth & Marine Corporation
      ----------------------------------------------------
     (Exact name of Registrant as specified in its charter)

           Cayman Islands                         N/A
--------------------------------    ------------------------------------
(State or other jurisdiction of     (I.R.S. Employer Identification No.)
  incorporation or organization)

                  c/o Nautilus Global Partners
            700 Gemini, Suite 100, Houston, TX 77056
        -------------------------------------------------
       (Address of principal executive offices) (Zip Code)

                         (281) 488-3883
        --------------------------------------------------
       (Registrant's telephone number, including area code)


Indicate by check mark if the registrant is a well-known seasoned
issuer, as defined in Rule 405 of the Securities Act. Yes |_|  No
|X|

Indicate by check mark if the registrant is not required to  file
reports  pursuant to Section 13 or Section 15(d) of the Act.  Yes
|_| No |X|

Indicate  by check mark whether the registrant (1) has filed  all
reports  required  to be filed by Section  13  or  15(d)  of  the
Securities  Exchange Act of 1934 during the preceding  12  months
(or  for such shorter period that the Registrant was required  to
file  such  reports),  and (2) has been subject  to  such  filing
requirements for the past 90 days. Yes |X| No |  |

Indicate  by  check  mark  if disclosure  of  delinquent   filers
pursuant to Item 405 of Regulation  S-K is not contained  herein,
and   will   not  be  contained,  to  the  best  of  Registrant's
knowledge,    in  definitive  proxy  or  information   statements
incorporated by reference in Part III of this Form  10-K  or  any
amendment to this Form 10-K. |   |


<PAGE>


Indicate  by  check  mark  whether  the  registrant  is  a  large
accelerated filer, an accelerated filer, a non-accelerated filer,
or  a  smaller reporting company.  See the definitions of  "large
accelerated  filer," "accelerated filer," and "smaller  reporting
company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer  [ ]       Accelerated Filer          [ ]
Non-accelerated filer    [ ]       Smaller reporting company  [X]
       (Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company
(as defined in rule 12b-2 of the Exchange Act).  YES     NO   X
                                                     ---     ---

As  of June 29, 2007, no market price existed for voting and non-
voting common equity held by non-affiliates of the registrant.

At April 18, 2008, there were 4,503,033 shares of Registrant's
ordinary shares outstanding.


<PAGE>


                         GENERAL INDEX
                                                             Page
                                                            Number
        ----------------------------------------------------------
Part I

Item 1.     Business................................................1
Item 1A.    Risk Factors............................................3
Item 1B.    Unresolved Staff Comments...............................8
Item 2.     Properties..............................................8
Item 3.     Legal Proceedings.......................................9
Item 4.     Submission of Matters to a Vote of Security Holders.....9

PART II

Item 5.     Market for Registrant's Common Equity, Related
              Stockholder Matters and Issuer Purchases of
              Equity Securities.....................................9
Item 6.     Selected Financial Data.................................9
Item 7.     Management's Discussion and Analysis of Financial
              Condition and Results of Operation...................10
Item 7A.    Quantitative and Qualitative Disclosures About
            Market Risk............................................10
Item 8.     Financial Statements and Supplementary Data............10
Item 9.     Changes in and Disagreements with Accountants on
            Accounting and Financial Disclosure....................10
Item 9A(T). Controls and Procedures................................11
Item 9B.    Other Information......................................11

PART III

Item 10.    Directors, Executive Officers and Corporate
              Governance...........................................12
Item 11.    Executive Compensation.................................14
Item 12.    Security Ownership of Certain Beneficial Owners
              and Management and Related Stockholder Matters.......16
Item 13.      Certain Relationships and Related Transactions, and
            Director Independence..................................17
Item 14.    Principal Accounting Fees and Services.................18

PART IV

Item 15.    Exhibits and Financial Statement Schedules.............18

SIGNATURES.........................................................19


<PAGE>


Cautionary Statement Regarding Forward Looking Statements

This  Annual   Report  on  Form 10-K  contains   "forward-looking
statements" within the meaning of Section 21E of the   Securities
Exchange   Act of 1934,  as amended.  Forward-looking  statements
are  not  statements of historical facts, but rather reflect  our
current  expectations  or beliefs concerning  future  events  and
results, including statements of potential acquisitions  and  our
strategies,  plans  and objectives. We generally  use  the  words
"believes,"    "expects,"   "intends,"  "plans,"   "anticipates,"
"likely,"    "will"  and   similar   expressions    to   identify
forward-looking   statements.   Such forward-looking  statements,
including  those  concerning  our expectations,   involve  risks,
uncertainties  and other factors, some of which are  beyond   our
control,   which may  cause our  actual  results, performance  or
achievements,  or industry  results,  to be materially  different
from   any   future    results,   performance  or    achievements
expressed  or  implied  by such forward-looking  statements.  The
risks, uncertainties and factors that could cause our results  to
differ materially from our expectations and beliefs include,  but
are  not  limited  to, those  factors set forth  in  this  Annual
Report  on  Form 10-K under "Item 1A. - Risk Factors"  below,  as
well as the following:

  *     changes in laws or regulations affecting our operations;

  *     changes in our business tactics or strategies;

  *     acquisitions of new or complimentary operations;

  *     changing market forces or contingencies that
        necessitate, in  our judgment, changes in our plans,
        strategy or tactics; and

  *     fluctuations in the investment markets or interest rates,
        which might materially affect our operations or financial
        condition.

       We  cannot  assure  you that the expectations  or  beliefs
reflected in these forward-looking statements will prove correct.
We  undertake  no  obligation to publicly update  or  revise  any
forward-looking   statements,  whether  as  a   result   of   new
information,  future events or otherwise.  You are cautioned  not
to   unduly  rely  on  such  forward-looking    statements   when
evaluating  the  information presented in this Annual  Report  on
Form 10-K.


ITEM 1. BUSINESS

General

     Aegean  Earth & Marine Corporation (formerly known as  Tiger
Growth   Corporation)  ("we",  "us",  "our",  the  "Company"   or
"Aegean")  was organized under the laws of the Cayman Islands  on
March  10,  2006.  Since inception, through  February  2008,  our
operations   consisted   solely  of   attempting   to   identify,
investigate and conduct due diligence on potential businesses for
acquisition.

     Subsequent to the period covered by this report, on February
29, 2008, we acquired  (the "Acquisition") all of the outstanding
capital  stock  of Aegean Earth, S.A., a company organized  under
the  laws  of  Greece  ("Aegean Earth"), from Joseph  Clancy  and
Konstantinos Polites, the sole stockholders of Aegean Earth  (the
"Aegean   Earth   Shareholders")   pursuant  to  an   Acquisition
Agreement  dated  as  of  February  29,  2008  (the  "Acquisition
Agreement"),  by  and  among the Company, Aegean  Earth  and  the
Aegean Earth Shareholders. Aegean Earth was formed in July  2007,
for  the  purpose  of  engaging in  construction  in  Greece  and
surrounding  countries.   Upon  completion  of  the  Acquisition,
Aegean  Earth became our wholly-owned subsidiary and our business
became that of Aegean Earth.

       In   the  Acquisition  and  pursuant  to  the  Acquisition
Agreement,  we  issued to each of the Aegean  Earth  Shareholders
250,000 (500,000 in the aggregate) ordinary shares, $0.00064  par
value  per share (the "Ordinary Shares"), in exchange for all  of
their  capital stock in Aegean Earth.  The Ordinary Shares issued
in  the  Acquisition were issued pursuant to the exemptions  from
the  registration  requirements of the  Securities  Act  provided
under   Section  4(2)  of  the  Act  and  Rule  506   promulgated
thereunder.


                               1
<PAGE>


      Simultaneously  with the Acquisition Closing,  the  Company
sold  (the  "Offering")  in a private  offering  made  solely  to
accredited investors three thousand eight hundred and sixty  five
(3,865)  units  (the "Units") at a purchase price of  $1,500  per
Unit  for  aggregate gross proceeds of approximately  $5,797,500.
Each  Unit  consisted  of 500 shares of the  Company's  Series  A
Convertible  Preference  Shares, par value  $0.00064  ("Series  A
Preference Shares") and 500 Ordinary Shares (1,932,500  Series  A
Preference   Shares  and  1,932,500  Ordinary   Shares   in   the
aggregate).   The Series A Preference Shares and Ordinary  Shares
sold  in the Offering were issued pursuant to the exemptions from
the  registration  requirements of the  Securities  Act  provided
under Section 4(2) of the Securities Act and Rule 506 promulgated
thereunder.

     In  January 2008, shareholders of the Registrant approved  a
name change of the Registrant from "Tiger Growth Corporation"  to
"Aegean Earth & Marine Corporation."

Proposed Business Plan

     The   focus  of  the  Company  is  to  participate  in   the
construction and development business for, among other  projects,
the direct contracting or joint venturing in the construction and
development  of real estate projects, roads, utility  structures,
commercial buildings, and other related facilities in Greece  and
other  parts  of Southern and Eastern Europe.  The  Company  also
intends  to  be  active in acquiring complimentary  companies  to
increase  project  opportunities and  revenue.   The  Company  is
actively pursuing construction opportunities both in the  private
and public sectors throughout the Mediterranean, Middle East, and
Northern  Africa regions.  The Company is actively  pursuing  the
acquisition  of  one company which the Company believes  will  be
completed  in  the  second or third quarter  of  2008,  provided,
however,  that  no  assurance can be given that such  acquisition
will be completed by then or at all.

      The  Company intends to take advantage of what it perceives
to  be  an  increase  in  the  demand  for  construction  in  the
Mediterranean and Balkan countries.  The Company has entered into
a  consulting  contract  with  a  former  president  of  a  Greek
construction company who has over 25 years of experience  in  the
construction industry, and has experience in performing a variety
of types of construction projects, including highways, commercial
buildings,   bridges  and  tunnels,  airports  and  marinas.   In
addition,  Mr. Clancy, the Managing Director of Aegean Earth  who
became  an officer of the Company following the Acquisition,  has
prior   experience   in  the  negotiation  and   development   of
construction   projects  in  the  residential,  commercial,   and
industrial sectors over the past 30 years.

      The  Company  believes that there is strong opportunity  in
construction  in  the  Mediterranean and  Balkan  countries.   In
Greece,  where  Aegean  Earth  is  headquartered,  a  number   of
governmental  initiatives have been announced  that  the  Company
believes will increase potential construction and development  in
Greece.  In 2007, it was announced by the European Union  that  a
series   of   infrastructure  improvements  have  been   planned,
including the development of further upgrades of highways and the
rail network, that are partially being financed by  EUR24 billion
funding  which  has been allocated to Greece  from  the  European
Union  for the period from 2007 to 2013.  The Company intends  to
focus a significant portion of its efforts in obtaining contracts
and  thereafter providing the construction and other services for
these  projects.   The Greek government has  made  an  effort  to
promote  tourism, spending over $55 million in the  promotion  of
tourism  in 2006 alone, which resulted in an increase in  tourism
of  over  10%  in  2006 as compared to the  previous  year.   The
Company believes that this increase in tourism will continue, and
could result in the need for additional hotels and marinas to  be
built, resulting in additional opportunities for the Company.  In
the  surrounding  states of Bulgaria and  Romania,  the  European
Union  has designated over EUR22 billion in grant money  for  the
purpose   of   structural   improvements,   primarily   in    the
environmental and infrastructure areas. The Company  is  actively
working with existing suppliers, managers, operators and property
owners  in pursuing this lucrative area of business.  The Company
has  identified four (4) areas in which current market indicators
support  additional  marina development which includes  attendant
commercial   support   facilities  such   as   hotels,   casinos,
restaurants and luxury shopping areas.

Proposed Acquisition

      One  of the Company's intended methods of growth is through
the  acquisition  of complimentary construction, engineering,  or
development  companies in Greece and elsewhere  in  Europe.   The


                               2
<PAGE>


Company  has  begun  the  process  of  identifying  a  number  of
acquisition  targets that will potentially allow it  to  generate
immediate revenue through existing projects.

      The Company has identified and entered into a Memorandum of
Understanding   (the  "Memorandum")  with  one   such   potential
acquisition  candidate,  a  Greek construction  company  that  is
currently the subject of a bankruptcy proceeding under  the  laws
of  Greece.  The proposed acquisition and the Memorandum are both
subject  to,  among other conditions, the prior approval  of  the
Greek  courts and there can be no assurances when, if ever,  such
proposed acquisition will be completed.


Employees

     As of April 13, 2008, the Company had four employees, two of
which are full time.

Competition

      The  real  estate construction, engineering and development
business  in  the  areas  that  the  Company  contemplates  doing
business  in is highly competitive and the Company believes  that
competition will increase substantially as more grant money  from
Greece,   the  European  Union  and/or  other  countries  becomes
available for infrastructure and development in the Mediterranean
and Balkan countries.  The Company is aware of a number of larger
international construction companies along with well  established
local  construction  and  engineering firms  that  are  currently
contemplating developments (and others that are actively  engaged
in  construction).   Such  competitors  have  greater  financial,
personnel  and  other resources and more extensive experience  in
the   development/engineering/construction  business   than   the
Company.    See "Item 1A.- Risk Factors."

Properties

The  Company  does  not  own or rent any property.   The  Company
utilizes  office space and office equipment of its  officers  and
directors at no cost.


ITEM 1A.  RISK FACTORS

     Risks Related to the Company and Our Proposed Business

The  Company  and  its wholly owned subsidiary Aegean  Earth  are
development-stage,   start-up   companies   with   no   operating
histories,  which  makes it difficult to  evaluate  our  existing
business  and business prospects and increases the risk that  the
value of any investment in the Company will decline.

      The  Registrant  was founded in 2006 and Aegean  Earth  was
founded in 2007.  Neither the Registrant nor Aegean Earth has any
operating  history.  The Company is wholly dependent on  the  net
proceeds  it  received in the Offering to begin to implement  its
business plan.  The Company has no revenue and will not  be  able
to  generate  revenue unless and until it generates  construction
projects  and/or  acquires  entities  that  are  received  and/or
construction projects.

We may require additional capital to pursue our business plan.

      The Company received approximately $5.8MM of gross proceeds
of  the  Offering.  The Company may not be able  to  execute  its
current business plan and fund business operations long enough to
achieve profitability without obtaining additional capital.   The
Company has convertible bridge notes outstanding that are due  on
demand.   To  date  no demand has been made.   Moreover,  if  the
bridge notes are not converted to Ordinary Shares and the Company
is  required  to  repay the bridge notes, this would  reduce  the
funds  available  to  the  Company and accelerate  the  need  for
additional  capital. The Company intends to utilize  its  current


                               3
<PAGE>


working  capital to effectuate acquisitions and  bid  on  smaller
projects  until revenues are generated, however it  may  need  to
raise  additional capital to fully complete its business plan  or
obtain  material contracts and/or complete one or more  strategic
acquisitions.   There can be no assurance that  additional  funds
will  be  available  when and if needed from any  source  or,  if
available, will be available on terms that are acceptable to  the
Company.   The  Company  may be required  to  pursue  sources  of
additional capital through various means, including joint venture
projects and debt or equity financings. Future financings through
equity   investments  are  likely  to  be  dilutive  to  existing
stockholders. Also, the terms of securities the Company may issue
in  future  capital  transactions may be more favorable  for  our
subsequent   investors.  Newly  issued  securities  may   include
preferences,  superior voting rights, or be issued with  warrants
or   other  derivative  securities,  which  may  have  additional
dilutive  effects.  Further, the Company  may  incur  substantial
costs  in  pursuing  future capital and/or  financing,  including
investment  banking fees, legal fees, accounting  fees,  printing
and  distribution  expenses  and  other  costs.    The  Company's
ability  to  obtain  needed financing may  be  impaired  by  such
factors  as the capital markets, its Ordinary Shares are  neither
quoted  and/or  traded and that the Company  is  not  profitable,
which could impact the availability or cost of future financings.
If  the  amount  of  capital the Company is able  to  raise  from
financing  activities, together with its revenue from operations,
is  not sufficient to satisfy its capital needs, the Company  may
be required to reduce or cease operations.

An   integral  part  of  the  Company's  Business  Plan  involves
acquisitions which may or may not be completed.

     The  Company intends to utilize acquisitions as part of  its
business strategy to enter into the construction market in Greece
and  abroad.   These acquisitions may include the acquisition  of
operating  licenses  that  are  necessary  for  the  Company   to
participate  in  certain  types of  projects.   The  Company  has
entered   into  a  Memorandum  of  Understanding  regarding   the
potential  acquisition  by the Company of  a  Greek  construction
company  that is the subject of bankruptcy proceedings under  the
laws of Greece.  There can be no assurances that the Company will
complete the proposed acquisition, the terms thereof or that  the
Company  will  be  able  to complete any  acquisitions  of  other
companies.  The failure by the Company to complete an acquisition
could have a material adverse effect on the Company.

Our  success  will be dependent upon our ability to  successfully
bid on and timely complete construction projects which involves a
high degree of risk.

     The  construction business is subject to substantial  risks,
including,  but  not limited to, the ability to successfully  bid
on,  and  be  awarded favorable potential construction  projects.
Further,   if  we  are  successful  in  bidding  on  construction
projects, our ability to complete such construction projects  are
subject  to  a  number of additional risks, including,   but  not
limited  to, availability and timely receipt of zoning and  other
regulatory   approvals,  available  capital,   available   labor,
compliance  with local laws, and the ability to obtain  financing
on  favorable  terms.   These risks could result  in  substantial
unanticipated    delays   or   expenses   and,   under    certain
circumstances, could prevent the start and/or the  completion  of
construction activities once undertaken, any one of  which  could
have a material adverse effect on the Company and its results  of
operations.

The construction business is subject to a number of risks outside
of our control.

     The  construction industry is highly cyclical by nature  and
future  market  conditions  are uncertain.   Factors  beyond  our
control  can affect our business.  Factors which could  adversely
affect  the construction industry, many of which will  be  beyond
our control, include, but are not limited to:

  *  the availability and cost of financing for our customers;
  *  unfavorable interest rates and increases in inflation;
  *  overbuilding or decreases in demand;
  *  changes in national, regional and local economic conditions;
  *  cost  overruns, inclement weather, and labor and material
     shortages;
  *  the impact of present or future environmental legislation,
     zoning laws and other regulations;
  *  availability, delays and  costs associated with obtaining
     permits, approvals or licenses necessary to develop
     property;
  *  increases in taxes or fees;
  *  local law; and
  *  available labor and negotiations with unions.


                               4
<PAGE>


Although  we  have not commenced any construction projections  to
date,  if we do, we may experience shortages of building supplies
and   labor,  resulting  mainly  from  circumstances  beyond  our
control,   which  could  cause  delays  and  increase  costs   of
completing construction projects, which may adversely affect  our
operating results.

      Our  ability to successfully complete construction projects
may be affected by circumstances beyond our control, including:

   *  shortages or increases in prices of construction
      materials;
   *  natural disasters in the areas in which we operate;
   *  work stoppages, labor disputes and shortages of
      qualified trades people, such as carpenters, roofers,
      electricians and plumbers;
   *  lack of availability of adequate utility infrastructure
      and services; and
   *  our need to rely on local subcontractors who may not be
      adequately capitalized or insured.

      Any of these circumstances could give rise to delays in the
start  or  completion of, or increase the cost of, a construction
projects.    We  anticipate  competing  with  other  construction
companies  for labor as well as raw materials, who may be  better
financed  than  us.   Increasing global demand  for  construction
materials, as well as increases in fuel and commodity prices have
resulted   in  significantly  higher  prices  of  most   building
materials,  including lumber, drywall, steel,  concrete,  roofing
materials,  pipe  and  asphalt.   In  addition,  local  materials
suppliers  may  limit the allocation of their products  to  their
existing  customers,  which could cause  us  to  have  to  obtain
materials from other suppliers, which could further increase  our
costs.


Product  liability litigation and claims that may  arise  in  the
ordinary course of our proposed business may be costly and  could
negatively  impact our reputation, which could  adversely  affect
our proposed business.

     Our   proposed   construction   business   is   subject   to
construction defect and product liability claims arising  in  the
ordinary  course  of business. These claims are ordinary  in  the
construction  industry and can be costly. Among  the  claims  for
which  developers and builders have financial exposure are  mold-
related property damage and bodily injury claims. Damages awarded
under  these suits may include the costs of remediation, loss  of
property  and  health-related  bodily  injury.  In  response   to
increased  litigation, insurance underwriters have  attempted  to
limit  their  risk  by  excluding  coverage  for  certain  claims
associated with pollution and product and workmanship defects. We
may  be at risk of loss for bodily injury claims in amounts  that
exceed  available  limits on our comprehensive general  liability
policies. In addition, the costs of insuring against construction
defect and product liability claims, if applicable, are high  and
the  amount  of coverage offered by insurance companies  is  also
currently limited. There can be no assurance we will be  able  to
obtain  insurance or if obtained, that the coverage will  not  be
restricted and become more costly. If we are not able  to  obtain
adequate   insurance,  we  may  experience  losses   that   could
negatively impact our proposed business.

We  are  subject to governmental regulations that may  limit  our
operations, increase our expenses or subject us to liability.

     We  may  be  subject  to Greek (as well as  those  of  other
countries where we do business and the EEU) laws, ordinances  and
regulations concerning, among other things:

  *  environmental matters, including the presence of
     hazardous or toxic substances;
  *  wetland preservation;
  *  health and safety;
  *  zoning, land use and other entitlements;
  *  building design, and
  *  density levels.


                               5
<PAGE>


     In  developing any project, we may be required to obtain the
approval of numerous Greek governmental authorities (and  others)
regulating matters such as:

  *  installation of utility services such as gas, electric,
     water and waste disposal;
  *  the dedication of acreage for open  space, parks and
     schools;
  *  permitted land uses, and
  *  the construction design, methods and materials used.

     We  may  also  at  times  not  be  in  compliance  with  all
regulatory  requirements.  If  we  are  not  in  compliance  with
regulatory requirements, we may be subject to penalties or we may
be   forced   to   incur  significant  expenses   to   cure   any
noncompliance. In addition, some of our land we may  acquire  may
not  have  received planning approvals or entitlements  necessary
for planned or future development. Failure to obtain entitlements
necessary  for  development on a timely basis or  to  the  extent
desired would adversely affect our proposed business.

Increased insurance risk could negatively affect our business

     Insurance  and surety companies may take actions that  could
negatively  affect  our proposed business,  including  increasing
insurance premiums, requiring higher self-insured retentions  and
deductibles,  requiring  additional collateral  or  covenants  on
surety  bonds,  reducing limits, restricting coverages,  imposing
exclusions, and refusing to underwrite certain risks and  classes
of  business. Any of these would adversely affect our ability  to
obtain  appropriate insurance coverage at reasonable costs  which
would have a material adverse effect on our proposed business.

Need to have certain key management personnel.

      Our future success depends, to a significant degree, on our
ability  to hire and keep key management.  No assurances  can  be
given  whether  we  will  be  able  to  employ  and/or  keep  key
management  personnel to execute our business plan.   Failure  to
hire  and/or  keep  key  management would  adversely  affect  our
proposed operations.

The construction industry is highly competitive.

     We  believe  we will be subjected to significant competition
from  other  entities engaged in the business of  commercial  and
infrastructure construction. Some of the world's most  recognized
construction  and  engineering firms operate in  Greece  and  the
surrounding   countries.    Many  of  these   companies   possess
significantly  greater financial, marketing and  other  resources
than  we  do.   Moreover,  as  (and if)  additional  governmental
funding  becomes  available  and  if  the  construction  business
becomes  more  lucrative, other entities may elect to  engage  in
such  business, which entities would also then compete  with  the
Company.

Risks related to doing business overseas.

Some  of our Officers and Directors will be residents Outside  of
the  U.S.;  Potential Unenforceability of Civil  Liabilities  and
Judgments

     We  believe  some  of  our officers and  directors  will  be
residents of countries other than the United States, and  all  of
our  assets are located outside the United States.  As a  result,
it may not be possible for investors to effect service of process
within  the  United States upon such persons or  enforce  in  the
United  States against such persons judgments obtained in  United
States  courts,  including judgments predicated  upon  the  civil
liability provisions of United States federal securities laws  or
state securities laws.

You  may not be able to enforce your claims in the Cayman Islands
or Greece.

     We  are a Cayman Islands corporation and Aegean Earth  is  a
Greek  company.  We  cannot assure you that a Cayman  Islands  or
Greek  court  would  deem the enforcement  of  foreign  judgments
requiring  us to make payments outside of the Cayman  Islands  or
Greece  to  be  contrary to the Cayman Islands  or  Greek  public
policy and/or enforceable.


                               6
<PAGE>


Risks Related to our Ordinary Shares

If  the  Company is a controlled foreign corporation, you may  be
subject to certain adverse U.S. federal income tax consequences.

     Under  Section  951(a)  of the Internal  Revenue  Code  (the
"Code"),  each  "United  States  shareholder"  of  a  "controlled
foreign corporation" ("CFC") must include in its gross income for
U.S.  federal income tax purposes its pro rata share of the CFC's
"subpart F income," even if no income is actually distributed  to
the "United States shareholder." In addition, gain on the sale of
stock  in  a  CFC  realized by a "United States  shareholder"  is
treated  as ordinary income, potentially eligible for the reduced
tax  rate applicable to certain dividends, to the extent of  such
shareholder's  proportionate share  of  the  CFC's  undistributed
earnings   and  profits  accumulated  during  such  shareholder's
holding  period for the stock. Section 951(b) of the Code defines
a  "United States shareholder" as any U.S. corporation,  citizen,
resident  or  other  U.S. person who owns  (directly  or  through
certain deemed ownership rules) 10% or more of the total combined
voting power of all classes of stock of a foreign corporation. In
general, a foreign corporation is treated as a CFC only  if  such
"United  States shareholders" collectively own more than  50%  of
the  total  combined voting power or total value of  the  foreign
corporation's stock. There can be no assurance that  the  Company
will  not become a CFC in the future.  If the Company is  treated
as  a  CFC, the Company's status as a CFC should have no  adverse
effect  on  any shareholder of the Company that is not a  "United
States shareholder."

Passive Foreign Investment Company Considerations

      Special adverse U.S. federal income tax rules apply to U.S.
holders  of equity interests in a non-U.S. corporation classified
as  a "passive foreign investment company" ("PFIC").  These rules
apply  to  direct  and indirect distributions  received  by  U.S.
shareholders  with  respect to, and direct  and  indirect  sales,
exchanges and other dispositions, including pledges, of shares of
stock  of,  a PFIC.  A foreign corporation will be treated  as  a
PFIC  for  any  taxable year if at least 75% of its gross  income
(including a pro rata share of the gross income of any company in
which  the Company is considered to own twenty five (25)  percent
or  more  of the shares by value) for the taxable year is passive
income or at least 50% of its gross assets (including a pro  rata
share  of  the  assets  of any company of which  the  Company  is
considered to own twenty five (25) percent or more of the  shares
by  value) during the taxable year, based on a quarterly  average
of  the  assets by value, produce, or are held for the production
of, passive income.

      The  Company  believes that it will not be a PFIC  for  its
current  taxable year and does not anticipate becoming a PFIC  in
future taxable years.  A foreign corporation's status as a  PFIC,
however,  is  a factual determination that is made annually,  and
thus may be subject to change.  If the Company were a PFIC in any
taxable year, each U.S. holder, in the absence of an election  by
such  holder to treat the Company as a "qualified electing  fund"
(a  "QEF  Election")  would, upon certain  distributions  by  the
Company  or  upon  disposition  of the  Equity  Shares  (possibly
including a disposition by way of gift or exchange in a corporate
reorganization, or the grant of the stock as security for a loan)
at  a  gain,  be  liable to pay U.S. federal income  tax  at  the
highest tax rate on ordinary income in effect for each period  to
which the income is allocated plus interest on the tax, as if the
distribution  or gain and deem recognized ratably over  the  U.S.
holder's  holding period for the Equity Shares while the  Company
was  a PFIC.  Additionally, the Equity Shares of a decedent  U.S.
holder who failed to make a QEF Election will generally be denied
the  normally available step-up of the tax basis for such  Equity
Shares  to  fair market value at the date of death and,  instead,
would  have  a  tax basis equal to the decedent's tax  basis,  if
lower,  in the Equity Shares.  U.S. holders should consult  their
tax  advisers  on  the  consequences of an investment  in  Equity
Shares if the Company were treated as a PFIC.

There is presently no market for our Ordinary Shares.

      There  is no market for our Ordinary Shares or any  of  our
other  securities.  Although we may in the future apply  to  have
our  Ordinary  Shares  quoted on the Pink Sheets,  the  Over-The-
Counter  Bulletin Board (the "OTCBB") or another  trading  and/or
quotation medium, there can be no assurance as to when or if  our


                               7
<PAGE>


Ordinary  Shares will become traded and/or quoted on any  trading
medium.   Even  if our Ordinary Shares are quoted  on  a  trading
medium,  there can be no assurance that an active trading  market
will  develop for such shares. If an active trading  market  does
not  develop or continue, you will have limited liquidity and may
be  forced  to  hold  your  investment  in  the  Company  for  an
indefinite period of time.

If  our Ordinary Shares are traded and/or quoted, we expect  that
the  shares  will be subject to the "penny stock" rules  for  the
foreseeable future.

     We expect that our Ordinary Shares, if traded and/or quoted,
will  be subject to the Commission's "penny stock" rules.   Penny
stocks generally are equity securities with a price of less  than
$5.00. The penny stock rules require broker-dealers to deliver  a
standardized risk disclosure document prepared by the  Commission
which provides information about penny stocks and the nature  and
level of risks in the penny stock market. The broker-dealer  must
also  provide the customer with current bid and offer  quotations
for  the  penny stock, the compensation of the broker-dealer  and
its  salesperson,  and  monthly account  statements  showing  the
market  value of each penny stock held in the customer's account.
The   bid  and  offer  quotations,  and  the  broker-dealer   and
salesperson  compensation  information  must  be  given  to   the
customer orally or in writing prior to completing the transaction
and  must be given to the customer in writing before or with  the
customer's  confirmation.  In addition,  the  penny  stock  rules
require  that  prior to a transaction, the broker  and/or  dealer
must make a special written determination that the penny stock is
a   suitable  investment  for  the  purchaser  and  receive   the
purchaser's written agreement to the transaction. The penny stock
rules  are  burdensome and may reduce purchases of any  offerings
and reduce the trading activity for the common stock. As long  as
the common stock is subject to the penny stock rules, the holders
of   its  shares  may  find  it  more  difficult  to  sell  their
securities.

The  Company has never declared or paid dividends on its Ordinary
Shares  and the Company does not currently anticipate paying  any
cash dividends in the foreseeable future.

      The  Company  has never declared or paid dividends  on  its
Ordinary  Shares  and  the Company does not currently  anticipate
paying  any cash dividends in the foreseeable future. The Company
currently intends to retain future earnings, if any, to fund  the
development and growth of its business. Except for the rights  of
holders  of  the Series A Preference Shares to receive dividends,
any future determination to pay dividends on Ordinary Shares will
be at the discretion of the Company's board of directors and will
be  dependent  upon the Company's financial condition,  operating
results,    capital    requirements,    applicable    contractual
restrictions  and  other such factors as the Company's  board  of
directors may deem relevant.

The  concentration  of  ownership of  our  Ordinary  Shares  with
insiders  and their affiliates is likely to limit the ability  of
other shareholders to influence corporate matters.

      Approximately  70% of our outstanding Ordinary  Shares  are
under   the  control  of  insiders  of  the  Company  and   their
affiliates.   As  a  result,  these shareholders  will  have  the
ability  to exercise control over all matters requiring  approval
by  our shareholders, including, but not limited to, the election
of  directors and approval of significant corporate transactions.
This  concentration of ownership might also have  the  effect  of
delaying  or  preventing a change in our control  that  might  be
viewed  as  beneficial by other shareholders  or  discouraging  a
potential  acquirer  from  making an  offer  to  shareholders  to
purchase  their Ordinary Shares in order to gain control  of  the
Company.   Certain  of  such persons are  also  directors  and/or
executive officers of the Company.


ITEM 1B.  UNRESOLVED STAFF COMMENTS

     None.


ITEM 2 PROPERTIES

     We  do  not own or rent any property.  We utilize the office
space and equipment of our officer and directors at no cost.



                               8
<PAGE>


ITEM 3.  LEGAL PROCEEDINGS

     We are not party to any legal proceedings.


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

     No matters were submitted to a vote of security holders
during the fourth quarter of 2007.



                             PART II

ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER
        MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

(a)  Market information

     Our  ordinary shares have not been listed for trading on the
OTC Bulletin Board or on any stock exchange.

(b)  Holders

     As  of  April 13, 2008, there were approximately 490  record
holders of the Company's Ordinary Shares.

(c)  Dividends

     We  have not paid any cash dividends to date and we  do  not
anticipate  or  contemplate paying dividends in  the  foreseeable
future.  It  is  the present intention of management  to  utilize
available funds for development of our business.

(d)  Securities authorized for issuance under equity compensation
plans

     As of December 31, 2007, we had no securities authorized for
issuance under equity compensation plans.  We intend to adopt  an
equity compensation plan in 2008.

ITEM 6. SELECTED FINANCIAL DATA

     The selected financial data presented below has been derived
from our audited financial statements appearing elsewhere herein.

<TABLE>
<CAPTION>
                                            Period from March 10, 2006
                             Year Ended        (Date of Inception)
                          December 31, 2007    to December 31, 2006
                          ----------------- --------------------------
<S>                       <C>               <C>
        Revenues              $        -     $         -
        Expenses                  94,135          26,374
        Net Loss                 (97,418)        (25,862)
        Basic and diluted
           loss per share     $    (0.05)    $     (0.01)
        Total Assets          $  237,925     $    35,972
</TABLE>



                               9
<PAGE>



ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
        CONDITION AND RESULTS OF OPERATIONS

General

      The  Company  was  formed on March 10,  2006  ("Inception")
solely  for  the  purpose  of identifying  and  entering  into  a
business  combination with a privately held business or  company,
domiciled  and operating in an emerging market.  On February  29,
2008,  the  Company  completed the Acquisition  of  Aegean  Earth
pursuant  to  the  Acquisition  Agreement.   Effective   at   the
Acquisition  Closing  Aegean Earth became the  Company's  wholly-
owned subsidiary and the Company's business became that of Aegean
Earth.

Plan of Operation

     Prior to the Acquisition, the Company had not engaged in any
business  activities  that generate revenue  and  its  activities
prior  to  the  Acquisition had been primarily focused  upon  our
formation  and  raising capital.  Subsequent to the  Acquisition,
the Company's business became that of Aegean Earth.

The following information relates to the Company prior to its
acquisition of Aegean Earth:

Results of Operations

Year ended December 31, 2007 compared to period of inception
------------------------------------------------------------
(March 10, 2006) through December 31, 2006
------------------------------------------

Operating Expenses

      Because we had not had any business operations, we did  not
realize  any  revenues since inception. Total operating  expenses
for  the  year ended December 31, 2007 increased to $94,135  from
$26,374  for  the period from inception (March 10, 2006)  through
December 31, 2006.  This increase is related to due diligence and
other  expenses  related to our acquisition of  Aegean  Earth  in
2008.

Liquidity and Capital Resources

     As  of  December 31, 2007, we had $152,789 in cash available
and negative working capital of $(75,930).  We had cash available
of  $35,972  and  working capital of $21,488 as of  December  31,
2006.  Taking into account our fundraise of $5.7 million in 2008,
we  believe that we will be able to meet all of our funding needs
in   the   next  twelve  months,  including  additional   planned
acquisitions.   No  assurances can be given,  however,  that  our
business plan will succeed and that we will be not need  to  seek
additional external financing.


ITEM 7A. QUANTITATIVE DISCLOSURES ABOUT MARKET RISK

        None.


ITEM 8. FINANCIAL STATEMENTS

     The financial statements of the Company, including the notes
thereto and report of the independent auditors thereon, are
included in this report as set forth in the "Index to Financial
Statements." See F-1 for Index to Consolidated Financial
Statements.


ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON
        ACCOUNTING AND FINANCIAL DISCLOSURE

     None.


                               10
<PAGE>


ITEM 9A(T). CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures.
-------------------------------------------------

We  maintain disclosure controls and procedures that are designed
to  ensure  that  information required to  be  disclosed  in  our
reports filed pursuant to the Securities Exchange Act of 1934, as
amended  (the "Exchange Act") is recorded, processed,  summarized
and  reported  within  the time periods specified  in  the  SEC's
rules,  regulations and related forms, and that such  information
is  accumulated  and  communicated  to  our  principal  executive
officer and principal financial officer, as appropriate, to allow
timely decisions regarding required disclosure.

As  of December 31, 2007, we carried out an evaluation, under the
supervision and with the participation of our principal executive
officer  and our principal financial officer of the effectiveness
of  the  design  and  operation of our  disclosure  controls  and
procedures.  Based  on this evaluation, our  principal  executive
officer  and our principal financial officer concluded  that  our
disclosure controls and procedures were effective as of  the  end
of the period covered by this report.

Management's Report on Internal Control Over Financial Reporting

Our   management   is  also  responsible  for  establishing   and
maintaining  adequate internal control over financial  reporting.
The  Company's  internal  control  over  financial  reporting  is
designed   to   provide   reasonable  assurance   regarding   the
reliability  of  financial  reporting  and  the  preparation   of
financial  statements for external purposes  in  accordance  with
generally accepted accounting principles.

Our  internal  control  over financial reporting  includes  those
policies and procedures that:

* Pertain  to  the  maintenance of records  that,  in  reasonable
  detail,  accurately  and fairly reflect  the  transactions  and
  dispositions of the assets of the Company;

* Provide reasonable assurance that transactions are recorded  as
  necessary  to  permit  preparation of financial  statements  in
  accordance  with generally accepted accounting principles,  and
  that  our  receipts  and expenditures are being  made  only  in
  accordance with authorizations of the Company's management  and
  directors; and

* Provide  reasonable  assurance regarding prevention  or  timely
  detection  of  unauthorized acquisition, use or disposition  of
  our  assets that could have a material effect on the  financial
  statements.

As  of  December 31, 2007, our management conducted an assessment
of  the  effectiveness  of the Company's  internal  control  over
financial  reporting.  Based on this assessment,  management  has
determined  that  the Company's internal control  over  financial
reporting was effective as of December 31, 2007.

This annual report does not include an attestation report of  the
Company's  registered public accounting firm  regarding  internal
control  over  financial reporting. Management's report  was  not
subject  to  attestation  by  the  Company's  registered   public
accounting firm pursuant to temporary rules of the Securities and
Exchange  Commission  that permit the  Company  to  provide  only
management's report in this annual report.


Changes in Internal Controls.
-----------------------------

There  have  been  no  changes  in  our  internal  controls  over
financial  reporting during our most recent fiscal  quarter  that
has  materially  affected or is reasonably likely  to  materially
affect our internal controls.


ITEM 9B. OTHER INFORMATION

None.

                               11
<PAGE>


                            PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

     Our officers and directors and additional information
concerning them are as follows:

<TABLE>
<CAPTION>
 Name                   Age  Position
---------------------------------------------------------------
<S>                     <C>  <C>
Frank DeLape*           53   Executive Chairman and Director
---------------------------------------------------------------
Joseph Clancy*          67   Director
---------------------------------------------------------------
Rizos Krikis*           43   Chief Financial Officer
---------------------------------------------------------------
Joseph Rozelle**        34   President, Chief Financial Officer
and Director
---------------------------------------------------------------
David Richardson**      51   Director
---------------------------------------------------------------
</TABLE>

*  Messrs.  DeLape,  Clancy and Krikis were  appointed  to  their
respective  positions with the Company effective as  of  February
29, 2008.

**Effective  as  of the closing of the Acquisition,  Mr.  Rozelle
resigned as President and Chief Financial Officer of the  Company
and  effective  as  of  April 13, 2008,  Messrs.  Richardson  and
Rozelle resigned as directors of the Company.

Frank DeLape. Director and Executive Chairman - Frank DeLape is a
co-founder  of the Company and was appointed a director  and  the
Executive  Chairman of the Company on February 29,  2008.   Frank
DeLape  is  also  Chairman and CEO of Benchmark Equity  Group,  a
company  he  founded in 1994.  Prior to founding  Benchmark,  Mr.
DeLape  spent  11  years in executive management  roles  managing
turnarounds for various companies.  In that regard, he worked  on
behalf  of  such companies' boards of directors or the sponsoring
banks  to  recapitalize companies to return them to profitability
or     to     maximize    cash    repayment    through    orderly
liquidation.   Benchmark  provides  private   equity   and   debt
financings  from  various  funds  as  well  as  a  syndicate   of
investors.  Mr. DeLape was a founder and financier of  Think  New
Ideas,  a  NASDAQ NMS listed company, which later sold  for  over
$300  million.   At  Benchmark, Mr. DeLape has  formed  and  been
instrumental  in  the  growth of eighteen companies.   Of  these,
several  have  become NASDAQ listed, one listed on  the  American
Stock  Exchange,  and  three were sold, creating  in  total  over
several billion dollars in market value. From August 2001 through
October  2005,  Mr.  DeLape was Chairman  of  the  Board  of  the
biotechnology  company  Isolagen, Inc. Over  his  four  years  as
Chairman and a major shareholder of Isolagen, Mr. DeLape  oversaw
the  listing  of  Isolagen on the American  Stock  Exchange,  and
raising  over $194 million in debt and equity financings for  the
company.  Mr.  DeLape  is  a Director of  Polymedix,  Inc.  since
November  2005  and President, CEO and a director of  Influmedix,
Inc.  since April 2006.  Mr. DeLape is also a director of  Anchor
Funding Services since January 2007 and Uni-Pixel, Inc. Both such
corporations  file reports under the Exchange Act.   The  trading
symbol  for Uni-Pixel, Inc. on the NASD Bulletin Board is "UNXL".
Since  March  2006, Mr. DeLape has also served as  the  Executive
Chairman  of Six Diamond Resorts International, a Cayman  Islands
company  that he co-founded that files reports under the Exchange
Act.   Mr.  DeLape is a controlling stockholder  of  Six  Diamond
Resorts  International and in October 2007, he  was  appointed  a
director of Six Diamond Resorts International.  Mr. DeLape  is  a
member of the National Association of Corporate Directors.

Joseph Clancy. Director.  Mr. Clancy was appointed a director  of
the  Company on February 29, 2008.  Prior thereto, Mr. Clancy was
a  Manager of Aegean Earth since its inception in July 2007.  Mr.
Clancy is an experienced professional in both private equity  and
construction and development.  Since June 2006, he has served  as
one of the National Representatives of Access America Investments
in  Greece and Cyprus.  From February 2003 to May 2006, he served
as  a  consultant/advisor for Vibrant Capital Corporation in  New
York,  where  he oversaw the implementation of a life  settlement
acquisition program to secure a bond issued under the  securities
laws  of  Luxembourg and also implemented two  private  placement
programs  of  investments in conjunction with that  asset  class.
Prior thereto, from January 2002 to February 2003 he served as  a
Director in Oriri Holdings, SA, of Oslo, Norway, where he oversaw
the  implementation  of  international marketing  operations  for


                               12
<PAGE>


content  for mobile phones throughout the EU market.  Mr.  Clancy
has   also  overseen  the  construction,  master  planning,   and
development of numerous properties, including an 800  acre  mixed
use area in Colorado.   He has also served as the Chief Operating
Officer of DiaChi Corporation and Prime Financial Services  Group
of London.  Mr. Clancy graduated with a B.Sc. in Engineering from
the  United  States  Naval  Academy in Annapolis,  Maryland.   He
served  as a Captain in the U.S. Marine Corps from 1963-1967  and
was decorated for valor for his service in Vietnam.

Rizos  Krikis.  Chief Financial Officer- Mr. Krikis was appointed
Chief Financial Officer of the Company on February 29, 2008.  Mr.
Krikis  has  a  number of years of experience  in  the  financial
industry  and has served in multiple capacities both in  industry
and  private  equity.  From 2004 to 2007, Mr.  Krikis  was  Chief
Financial  Officer  of Cosmotelco Telecommunications  in  Greece.
Prior  to  Cosmotelco, Mr. Krikis was a senior  manager  for  the
Emporiki  Private Equity and Venture Capital Fund, where  he  was
responsible  for  the  initial investment  decision  and  ongoing
monitoring  of the Fund's portfolio investment.  Mr. Krikis  also
was a consultant from the Greek Trade Commission in New York.  He
graduated  with  both  his  Bachelor's and  Master's  degrees  in
Business Administration from Baruch College in New York,  and  is
fluent in both English and Greek.

David Richardson. David Richardson served as one of our directors
from  April  2006 to April 2008.  Mr. Richardson is an  Executive
Director   of  Lighthouse  Capital  Insurance  Company   (Fortis'
insurance affiliate in the Cayman Islands), and the President and
CEO  of  Mid-Ocean  Consulting  Group  Ltd.,  which  guides  both
institutions   and  individuals  on  sophisticated  international
structuring and tax related strategies.  From 2003 through  2005,
Mr.  Richardson served as the President of Oceanic Bank and Trust
Limited's Insurance Specialty Unit.  Prior thereto, in  1996,  he
became  the  Head  of  Private Banking for MeesPierson,  a  Dutch
merchant/private bank in the Cayman Islands.  Following that,  he
became  the Managing Director for MeesPierson (Bahamas) Ltd.  and
Chairman   of   Lighthouse  Capital  Insurance  Company.    David
Richardson  began  his  professional  career  in  the  investment
business   over  20  years  ago,  working  for  one  of  Canada's
preeminent  investment  houses; Walwyn,  Stodgell,  Cochrane  and
Murray  (now Merrill Lynch Canada).  In 1987, he joined the  Bank
of  Bermuda  in Bermuda as Portfolio Manager, where he personally
oversaw  the  management of in excess of  $350  million  for  the
Bank's  top  tier clientele. From there he moved to the  Bank  of
Bermuda's  wholly owned trust subsidiary, Bermuda  Trust  Company
serving  as Assistant Manager and Director of Americas' marketing
activities.   Mr. Richardson is a graduate of the  University  of
Toronto  (Hon.BSc) with a post graduate degree from  Northwestern
University  (NTS  Graduate), as well as possessing  a  number  of
professional  affiliations including a Member of STEP,  the  ITPA
and the Bahamas International Insurance Association.

Joseph  Rozelle.   Joseph Rozelle served as one of our  directors
from  April 2006 to April 2008.  In addition, Mr. Rozelle  served
as  our President and Chief Financial Officer from September 2006
to  February  2008.  Mr. Rozelle is currently  the  President  of
Nautilus  Global Partners, a Limited Liability Company  dedicated
to  facilitation of "going public" transactions for  foreign  and
domestic   operating  companies  on  the  public  United   States
Exchanges.  Prior to joining Nautilus in 2006, Mr. Rozelle was  a
consultant  with  Accretive Solutions,  providing  Sarbanes-Oxley
Compliance  consulting  and other accounting  related  consulting
services.  Prior thereto, Mr. Rozelle worked with Momentum Equity
Group,  LLC  and Momentum Bio Ventures as a Principal Analyst  in
the spring of 2002 and winter of 2003, respectively. At Momentum,
Mr.   Rozelle   was  responsible  for  financial  modeling,   due
diligence,  and  preparation of investment summaries  for  client
companies.  Prior  to  joining  Momentum,  Mr.  Rozelle  was   an
associate  with  Barclays Capital in the Capital  Markets  Group,
specializing in asset securitization. Prior thereto, he  was  the
Assistant Vice President of Planning and Financial Analysis for a
regional  commercial  bank and was responsible  for  all  of  the
corporate   financial  modeling,  risk  analysis,   mergers   and
acquisition  evaluation,  and  corporate  budgeting.  Before  his
tenure  in  commercial banking, Mr. Rozelle served  as  a  senior
auditor  with Arthur Andersen, where he was involved in a variety
of  filings  with the SEC involving corporate mergers, spin-offs,
public  debt offerings, and annual reports.  Mr. Rozelle holds  a
Bachelors  of Business Administration degree from the  University
of  Houston and a Masters of Business Administration degree  from
the  Jesse H. Jones School of Management at Rice University.  Mr.
Rozelle  is also the sole director and sole executive officer  of
VPGI, Inc., a public corporation.

     Each of our directors is elected by holders of a majority of
the ordinary shares to serve for a term of one year and until his
successor  is  elected and qualified, which is generally  at  the
annual meeting of shareholders. Officers serve at the will of the
board,  subject  to possible future employment  agreements  which
would  establish term, salary, benefits and other  conditions  of
employment. No employment agreements are currently contemplated.


                               13
<PAGE>


Significant Employees

     None

Family Relationships

     None

Involvement in Certain Legal Proceedings.

     There  have  been  no  events under any bankruptcy  act,  no
criminal  proceedings  and no judgments, injunctions,  orders  or
decrees  material to the evaluation of the ability and  integrity
of any director, executive officer, promoter or control person of
our Company during the past five years.

Board Committees

     Our  Board of Directors has no separate committees  and  our
Board   of  Directors  acts  as  the  Audit  Committee  and   the
Compensation  Committee.  We do not have  a  qualified  financial
expert serving on our Board of Directors.

Section 16(a) Beneficial Ownership Reporting Compliance

     Section  16(a) of the Securities Exchange Act  requires  our
directors, executive officers and persons who own more  than  10%
of  our common stock to file reports of ownership and changes  in
ownership  of  our common stock with the Securities and  Exchange
Commission.  Directors, executive officers and  persons  who  own
more than 10% of our common stock are required by Securities  and
Exchange  Commission regulations to furnish to us copies  of  all
Section 16(a) forms they file.

     Based solely on our review of such forms furnished to us
and written representations from certain reporting persons, we
believe that all filing requirements applicable to our executive
officers, directors and greater than 10% beneficial owners are
currently in compliance, except for Form 4 filings by Mr.
Rozelle, Mr. Richardson and Mr. DeLape and Form 3 filings by Mr.
Clancy and Mr. Krikis.


Code of Ethics

      We  have not adopted a code of ethics that applies  to  our
principal   executive  officer,  principal   financial   officer,
principal  accounting  officer,  or  persons  performing  similar
functions, because of the small number of persons involved in the
management of the Company.


ITEM 11. EXECUTIVE COMPENSATION


                     EXECUTIVE COMPENSATION

Compensation discussion and analysis

      We  have  not  paid  salaries to  our  executive  officers.
Following  the Acquisition, we intend to compensate our executive
officers  after  a  period of time depending  upon  the  progress
toward  achieving our business strategy.  Our Board of  Directors
will  determine the compensation given to our executive officers.
We  do  not  have  a compensation committee nor do  we  have  any
executive  compensation program in place.  In  addition  to  base
compensation  levels, our Board of Directors will also  determine
whether   to  issue  executive  officers  equity  incentives   in
consideration  for  services rendered and/or to  award  incentive
bonuses  which are linked to our performance, as well as  to  the
individual executive officer's performance. Such awards may  also
include  long-term stock based compensation to certain executives
which is intended to align the performance of our executives with
our long-term business strategies.


                               14
<PAGE>



Incentive Bonus

      The  Board of Directors may grant incentive bonuses to  our
executive  officers  in  its sole discretion,  if  the  Board  of
Directors  believes  such  bonuses  are  in  the  Company's  best
interest,  after  analyzing our current business  objectives  and
growth, if any, and the amount of revenue we are able to generate
each  month, which revenue is a direct result of the actions  and
ability of such executives.

Long-term, Stock Based Compensation

      In  order to attract, retain and motivate executive  talent
necessary to support the Company's long-term business strategy we
may   award   certain  executives  with  long-term,   stock-based
compensation in the future, in the sole discretion of  our  Board
of Directors.

Criteria for Compensation Levels

      We  have  not  set  compensation levels for  our  executive
officers.   However,  in  the future,  our  Board  of  Directors,
intends  to  establish  compensation  levels  for  our  executive
officers, and in connection therewith may consider many  factors,
including,  but  not limited to, the individual's  abilities  and
performance  that results in: the advancement of corporate  goals
of   the   Company,   execution  of  our   business   strategies,
contributions to positive financial results, and contributions to
the  development of the management team and other  employees.  In
determining compensation levels, our Board of Directors may  also
consider  the  experience  level of  each  particular  individual
and/or the compensation level of executives in similarly situated
companies in our industry.


                   SUMMARY COMPENSATION TABLE

      We  have not paid salaries to our former officers, and have
not  yet  determined future salaries for our executive  officers.
The   principals  of  Aegean  Earth  to  date  have   been   paid
compensation  as  consultants rather than taking  a  salary  from
Aegean Earth.

Employment Agreements

      We have not entered into employment agreements with any  of
our  other  executive officers and/or directors.  We have  orally
agreed with Mr. Frank DeLape, our Executive Chairman, to issue to
him stock options to purchase up to 250,000 Ordinary Shares.  The
terms  of  such options shall be determined at a future  date  by
mutual agreement of the Company and Mr. DeLape.

Compensation of Directors

     We have not paid our directors compensation for serving as
one of our directors.  Our Board of Directors may in the future
decide to award the members of the Board of Directors cash or
stock based consideration for their services to us, which awards,
if granted shall be in the sole determination of the Board of
Directors.

Securities  Authorized  for  Issuance under  Equity  Compensation
Plans

      We  currently  do not have an equity compensation  plan  in
place for our executives.


                               15
<PAGE>



ITEM  12.   SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND
            MANAGEMENT AND RELATED STOCKHOLDER MATTERS

 Security Ownership of Certain Beneficial Owners and Management

      The  following table sets forth certain information  as  of
April 14, 2008 regarding the beneficial ownership of our Ordinary
Shares  by  (i)  each person who, to our knowledge,  beneficially
owns  more  than  5% of our Ordinary Shares;  (ii)  each  of  our
directors  and "named executive officers"; and (iii) all  of  our
executive officers and directors as a group:

<TABLE>
<CAPTION>
Name and address of Beneficial Owner        Number       Percent
------------------------------------       ---------     -------
                                           of Shares   of Class (1)
                                           ---------   ------------
<S>                                        <C>         <C>
Directors and Named Executive Officers(2):

Joseph Clancy (3)                            250,000      3.4%
Frank DeLape (4)                           5,237,501     72.2%
Rizos Krikis                                       -
Joseph Rozelle*                                    -
David Richardson*                             78,034      1.1%

All directors and named executive officers
   as a group (3 persons)                  5,565,535     76.7%

Other 5% or Greater Beneficial Owners
Access America Fund, L.P.(5)
1800 West Loop South
Houston, TX 77027                          4,987,501     68.8%
</TABLE>

  *  Effective as of the consummation of the Acquisition,  Joseph
Rozelle  resigned as a director and officer of  the  Company  and
David Richardson resigned as a director of the Company.

(1)  Beneficial ownership is calculated based on an aggregate  of
     4,503,033 Ordinary Shares outstanding as of April 13,  2008.
     Beneficial  ownership  is  determined  in  accordance   with
     Exchange  Act  Rule 13d-3. The number of shares beneficially
     owned  by  a  person includes Ordinary Shares issuable  upon
     conversion of securities and subject to options or  warrants
     held  by  that  person  that  are currently  convertible  or
     exercisable or convertible or exercisable within 60 days  of
     April  13,  2008.  The Ordinary Shares issuable pursuant  to
     those convertible securities, options or warrants are deemed
     outstanding  for computing the percentage ownership  of  the
     person holding these options and warrants but are not deemed
     outstanding  for  the purposes of computing  the  percentage
     ownership  of  any  other person. The persons  and  entities
     named  in  the  table have sole voting and  sole  investment
     power  with  respect  to the shares set forth  opposite  the
     stockholder's  name,  subject to  community  property  laws,
     where applicable.

(2)  Unless  otherwise specified, the address for  the  directors
     and   named  executive  officers  is  c/o  Nautilus   Global
     Partners, 700 Gemini, Suite 100, Houston, TX 77027.

(3)  The  address for Mr. Clancy  is Tenarou, 49, PO  Box  73050,
     Ano Glyfada, 165 62 Greece

(4)  Includes  2,394,005 Ordinary Shares held by  Access  America
     Fund, LLP ("AAF") and 2,500,000 Ordinary Shares issuable  to
     AAF  upon conversion of the Bridge Notes.  Such amount  does
     not include any Ordinary Shares issuable upon conversion  of
     the Series A Preference Shares owned by AAF and purchased in
     the  Offering  as such Series A Preference  Shares  are  not
     convertible  within  60  days of the  date  hereof.   Access
     America  Investments LLC ("AAI") is the general  manager  of
     AAF.   Mr.  DeLape is the Chairman of AAI and he is  also  a
     control person of Benchmark Equity Group which owns 41.7% of
     AAI.   Accordingly,  Mr.  DeLape  may  be  deemed  to  share
     indirect beneficial ownership of the Ordinary Shares held by
     AAF.   Mr.  DeLape, however, expressly disclaims  beneficial
     ownership  of such Ordinary Shares.  The amount of  Ordinary
     Shares  also excludes 250,000 Ordinary Shares issuable  upon
     the  exercise of stock options, which the Company has agreed
     to  issue to Mr. DeLape.  The exercise terms of such options
     have not been determined.


                               16
<PAGE>


(5)  Consists of 2,394,005 Ordinary Shares and 2,500,000 Ordinary
     Shares   issuable  upon  conversion  of  the  Bridge  Notes.
     Excludes (i) all Ordinary Shares issuable upon conversion of
     the Series A Preference Shares owned by AAF and purchased in
     the  Offering  as such Series A Preference  Shares  are  not
     convertible  within  60 days of the  date  hereof  and  (ii)
     250,000  Ordinary  Shares  issuable  upon  the  exercise  of
     options which the Company has agreed to issue to Mr. DeLape.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND
DIRECTOR INDEPENDENCE

     On April 10, 2006, we issued an aggregate of 1,050,000 of
our ordinary shares to the individuals and entities set forth
below for $1,050 in cash, at a purchase price of $0.001 per
share, as follows:

<TABLE>
<CAPTION>
Name                           Number of       Relationship to Us
                                 Shares
------------------------------------------------------------------------------
------------------------------------------------------------------------------
<S>                             <C>         <C>
Nautilus Global Partners, LLC   1,000,000   At the time of the transaction,
700 Gemini, Suite 100                       Joseph Rozelle, was our President,
Houston, TX 77058                           Chief Financial Officer and a
                                            director and he was, and still
                                            currently is, the President of
                                            Nautilus Global Partners, LLC.
------------------------------------------------------------------------------
------------------------------------------------------------------------------
Mid-Ocean Consulting Limited       50,000   At the time of the transaction,
Bayside House                               David Richardson, was one of our
Bayside Executive Park                      directors and he was, and still
West Bay Street & Blake Road                currently is, the owner, president
Nassau, Bahamas                             and CEO of Mid-Ocean Consulting.
------------------------------------------------------------------------------
</TABLE>

     Our  Board  of  Directors  does not  have  any  policies  or
procedures  that  it  follows in connection  to  transactions  it
undertakes  with  related  parties.  The  determination  of   any
policies  or  procedures  will be  made  after  we  consummate  a
business combination.

     Mr.  Clancy,  who was appointed a director  of  the  Company
effective  as  of  the  Acquisition Closing,  was  a  controlling
stockholder  and  a  Manager  of  Aegean  Earth,  prior  to   the
Acquisition.  Pursuant to the terms of the Acquisition Agreement,
Mr.  Clancy received 250,000 Ordinary Shares in exchange for  his
capital stock of Aegean Earth.

     Access America Fund, LP ("AAF") previously agreed to loan to
the  Company up to $500,000.  In November 2007, AAF loaned to the
Company $300,000, which loan is evidenced by a convertible bridge
note.   The  loans  were used by the Company to  provide  working
capital  to  Aegean Earth prior to the Acquisition.   The  bridge
note  bears interest at the rate of 6% per annum and are  payable
on  demand.  The bridge note, is convertible at any time and from
time  to  time  by the holder into an aggregate of  approximately
2,500,000  Ordinary Shares in the aggregate.  Mr.  Frank  DeLape,
the  Company's  Executive  Chairman is  the  Chairman  of  Access
America Investments, LLC ("AAI"), the general partner of AAF  and
Joseph  Rozelle, a director and Chief Financial  Officer  of  the
Company  at  the time the loans were made is the Chief  Financial
Officer  of  AAI.  The control person of AAF is AAI.  Mr.  DeLape
may be deemed a control person of AAI.


                               17
<PAGE>


Director Independence

     Our  Board  of Directors does not believe that  any  of  the
directors qualifies as independent under the rules of any of  the
national securities exchanges.


ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

Audit Fees

      Audit fees include fees paid by the Company to its auditors
in  connection  with the annual audit of the Company's  financial
statements  and  the  auditor's review of the  Company's  interim
financial  statements.  The aggregate fees billed to the  Company
by  PMB Helin Donovan LLP for audit services for the fiscal  year
ended
December 31, 2007 and the period from inception (March 10,  2006)
through December 31, 2006 were $4,240 and $5,800, respectively.

Audit Related Fees

     Audit related fees include fees paid by the Company to its
auditors for services related to accounting consultations and
internal control review.  There were no audit-related fees paid
by the Company for either the fiscal year ended December 31, 2007
or the period from inception (March 10, 2006) through December
31, 2006.

Tax Fees

      Tax  fees include fees paid by the Company to its  auditors
for  corporate  tax compliance and tax advisory services.   There
were no tax-related fees billed to the Company for either of  the
fiscal  year ended December 31, 2007 or the period from inception
(March 10, 2006) through December 31, 2006.

All Other Fees

      All  other  fees include fees paid by the  Company  to  its
auditors  for all other services rendered by the auditor  to  the
Company.   There  were  no fees for other services  paid  by  the
Company  for the year ended December 31, 2007 or the period  from
inception (March 10, 2006) through December 31, 2006.

Pre-Approval of Services

     We  do  not have an audit committee. As a result, our  board
of directors performs the duties of an audit committee. Our board
of directors evaluates and approves in advance the scope and cost
of  the  engagement of an auditor before the auditor renders  the
audit  and  non-audit  services. We do not rely  on  pre-approval
policies and procedures.

                             PART IV

ITEM 15.  EXHIBITS, FINANCIAL STATEMENT SCHEDULES.


(a)(1)    Financial Statements:

      The list of financial statements filed as part of this
annual report is provided on page F-1.

(a)(2)    Financial Statement Schedules

     None

(a)(3)  Exhibits:



                               18
<PAGE>


Exhibit
Number                Description

3.1  Amended Memorandum and Articles of Association (1)
3.2  Memorandum of Association (1)
3.3  Articles of Association (1)
4.1  Resolutions of the Registrant's Board of Directors
     establishing and approving the terms of the Series A Preference
     Shares. (1)

31.1 Certification of Certification of Principal Executive
     Officer and Principal Financial Officer pursuant to Rule 13a-
     14(a) or 15d-14(a) of the Securities and Exchange Act of 1934, as
     adopted pursuant to Section 302 of the Sarbanes-Oxley Act of
     2002.

32.1 Certification of Principal Executive Officer and Principal
     Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted
     pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

(1)  Previously Filed

                           SIGNATURES

     Pursuant to the requirements of Section 13 or 15(d)  of  the
Securities  Exchange Act of 1934, the registrant has duly  caused
this  report  to  be  signed on its behalf  by  the  undersigned,
thereunto duly authorized.

 Date: April 18, 2008        AEGEAN EARTH AND MARINE CORPORATION
       --------------

                             By:   /s/  Frank DeLape
                                ----------------------------------
                             Name:  Frank DeLape
                             Title: Executive Chairman

Pursuant  to the requirements of the Securities Exchange  Act  of
1934,  this report has been signed below by the following persons
on  behalf  of the Registrant and in the capacities  and  on  the
dates indicated.



 Date: April 18, 2008        /s/  Frank DeLape
       --------------        --------------------------------------
                             Name:  Frank DeLape
                             Title: Executive Chairman and Director
                                    (Principal Executive Officer)


 Date: April 18, 2008        /s/ Rizos Krikis
       --------------        --------------------------------------
                             Name:  Rizos Krikis
                             Title: Chief Financial Officer (Principal
                                    Financial Officer and Principal
                                    Accounting Officer)



Date:  April 18, 2008        /s/ Joseph Clancy
       --------------        ---------------------------------------
                             Name:  Joseph Clancy
                             Title:  Director



                               19
<PAGE>




               Aegean Earth and Marine Corporation
               (formerly Tiger Growth Corporation)
                  (A Development Stage Company)


                  Index to Financial Statements

                                                             PAGE
                                                             ----

Report of Independent Registered Public Accounting Firm.....  F-2

Balance Sheets as of December 31, 2007 and 2006.............  F-3

Statements of Operations for the year ended December 31,
   2007, the period March 10, 2006 (date of inception)
   through December 31, 2006 and the cumulative
   period from March 10, 2006 (date of inception) through
   December 31, 2007........................................  F-4

Statement of Shareholders' Equity (Deficit) for the year
   ended December 31, 2007, the period March 10, 2006
   (date of inception) through December 31, 2006 and the
   cumulative period from March 10, 2006 (date of
   inception) through December 31, 2007.....................  F-5

Statements of Cash Flows for the year ended December 31,
   2007, the period March 10, 2006 (date of inception)
   through December 31, 2006 and the cumulative
   period from March 10, 2006 (date of inception)
   through December 31, 2007................................  F-6

Notes to Financial Statements...............................  F-7















<PAGE>



Report of Independent Registered Public Accounting Firm

The Board of Directors and Shareholders
Aegean Earth and Marine Corporation (formerly Tiger Growth
Corporation):

We  have audited the accompanying balance sheets of Aegean  Earth
and  Marine  Corporation (the "Company" - formerly  Tiger  Growth
Corporation)  (a  development stage company) as of  December  31,
2007   and  2006,  and  the  related  statements  of  operations,
shareholders' equity, and cash flows for the year ended  December
31,  2007,  the  period from inception (March 10,  2006)  through
December  31,  2006,  and the cumulative  period  from  inception
(March  10,  2006)  through December 31,  2007.  These  financial
statements  are  the responsibility of the Company's  management.
Our  responsibility is to express an opinion on  these  financial
statements based on our audits.

We  conducted our audits in accordance with the standards of  the
Public Company Accounting Oversight Board (United States).  Those
standards  require that we plan and perform the audits to  obtain
reasonable  assurance about whether the financial statements  are
free  of  material misstatement. The Company is not  required  to
have,  nor  were we engaged to perform, an audit of its  internal
control   over   financial   reporting.    Our   audits  included
consideration of internal control over financial reporting  as  a
basis for designing audit procedures that are appropriate in  the
circumstances, but not for the purpose of expressing  an  opinion
on  the  effectiveness  of the Company's  internal  control  over
financial  reporting.  Accordingly, we express no  such  opinion.
An  audit  also  includes examining, on a  test  basis,  evidence
supporting   the  amounts  and  disclosures  in   the   financial
statements.  An  audit  also includes  assessing  the  accounting
principles used and significant estimates made by management,  as
well  as evaluating the overall financial statement presentation.
We  believe  that our audits provide a reasonable basis  for  our
opinion.

In  our  opinion,  the  financial statements  referred  to  above
present  fairly, in all material respects, the financial position
of  Aegean Earth and Marine Corporation as of December  31,  2007
and  2006,  and the results of its operations and its cash  flows
for  the  year ended December 31, 2007, the period from inception
(March  10,  2006) through December 31, 2006, and the  cumulative
period from inception (March 10, 2006) through December 31, 2007,
in  conformity  with generally accepted accounting principles  in
the United States of America.

As  discussed in note 11 to the financial statements, the Company
acquired Aegean Earth, S.A. (a Greek Company) in 2008 and  raised
approximately $5.7 million in a private placement transaction  in
2008.

The  accumulated  deficit during the development  stage  for  the
period  from  date  of  inception through December  31,  2007  is
$123,280.


PMB Helin Donovan, LLP

/S/PMB Helin Donovan, LLP
-------------------------


April 16, 2008
Houston, Texas




                               F-2
<PAGE>



               Aegean Earth and Marine Corporation
               (formerly Tiger Growth Corporation
                  (A Development Stage Company)
                         Balance Sheets

<TABLE>
<CAPTION>
                                                 December 31,   December 31,
                                                     2007           2006
                                                 -----------    -----------
<S>                                              <C>            <C>
ASSETS


CURRENT ASSETS
   Cash and cash equivalents                     $   152,789    $    35,972
   Short-term notes receivable - affiliate            85,025             --
   Interest receivable                                   111             --
                                                 -----------    -----------
       Total assets                              $   237,925    $    35,972
                                                 ===========    ===========

LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)

CURRENT LIABILITIES
   Payable to affiliate                          $     6,497    $     6,754
   Accounts payable                                    4,448          7,730
   Interest payable                                    2,910             --
   Short-term note payable - affiliate               300,000             --
                                                 -----------    -----------

       Total current liabilities                     313,855         14,484
                                                 -----------    -----------

Commitments and Contingencies (Note 10)                   --             --
                                                 -----------    -----------
SHAREHOLDERS' EQUITY (DEFICIT)
   Preference shares, $0.00064 par value,
     20,000,000 shares authorized, none issued
     and outstanding                                      --             --
   Ordinary shares, $.000064 par value;
     78,125,000 shares authorized; 2,002,691
     issued and outstanding as of December
     31, 2007 and 2006                                 1,282          1,282
   Additional paid in capital                         46,068         46,068
   Deficit accumulated during development stage     (123,280)       (25,862)
                                                 -----------    -----------
       Total shareholders' equity (deficit)          (75,930)        21,488
                                                 -----------    -----------
       Total liabilities and shareholders'
         equity (deficit)                        $   237,925    $    35,972
                                                 ===========    ===========
</TABLE>









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

                               F-3
<PAGE>

               Aegean Earth and Marine Corporation
               (formerly Tiger Growth Corporation)
                  (A Development Stage Company)
                    Statements of Operations
<TABLE>
<CAPTION>
                                                            Period of inception    Cumulative During
                                                              (March 10, 2006)     Development Stage
                                          Year Ended         through December      (March 10, 2006 to
                                       December 31, 2007        31, 2006           December 31, 2007)
                                       -----------------    -------------------    ------------------
<S>                                    <C>                  <C>                    <C>

Revenues                               $              --    $                --    $               --
                                       -----------------    -------------------    ------------------
Expenses
   Formation, general and
     administrative expenses                      94,135                 26,374               120,509
                                       -----------------    -------------------    ------------------
         Total operating expenses                 94,135                 26,374               120,509
                                       -----------------    -------------------    ------------------

         Operating loss                          (94,135)              (26,374)              (120,509)
                                       -----------------    -------------------    ------------------
   Other income (expense)
     Interest, dividend and other
      income (expense)                            (3,283)                  512                 (2,771)
                                       -----------------    -------------------    ------------------
   Total other income (expense)                   (3,283)                  512                 (2,771)
                                       -----------------    -------------------    ------------------

         Net loss                      $         (97,418)              (25,862)    $         (123,280)
                                       =================    ==================     ==================
Basic and diluted loss per share       $           (0.05)   $            (0.01)
                                       =================    ==================
Weighted average ordinary shares
  outstanding - basic and diluted              2,002,691             1,917,766
                                       =================    ==================
</TABLE>











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


                               F-4
<PAGE>

                       Aegean Earth and Marine Corporation
                       (formerly Tiger Growth Corporation)
                          (A Development Stage Company)
                   Statement of Shareholders' Equity (Deficit)
For the period from March 10, 2006 (Date of Inception) to December 31, 2007


<TABLE>
<CAPTION>
                                                                                              Deficit
                                                                                            Accumulated
                                                                               Additional   during the
                                  Preferred Stock          Common Stock         Paid In     Development
                                 Shares     Amount      Shares      Amount      Capital        Stage        Totals
                                --------  ----------  ----------  ----------  ------------  -----------  ------------
<S>                             <C>       <C>         <C>         <C>         <C>           <C>          <C>
Founder shares issued
  on April 10, 2006                    -  $        -   1,640,625  $    1,050  $          -  $         -  $      1,050
Shares issued during 2006
  at $0.1279 per share                 -           -     362,066         232        46,068            -        46,300
Net loss                               -           -           -           -             -      (25,862)      (25,862)
                                --------  ----------  ----------  ----------  ------------  -----------  ------------
Balance as of December 31, 2006        -           -   2,002,691       1,282        46,068      (25,862)       21,488

Net loss                               -           -           -           -             -      (97,418)      (97,418)
                                --------  ----------  ----------  ----------  ------------  -----------  ------------
Balance as of December 31, 2007        -  $        -   2,002,691  $    1,282  $     46,068  $  (123,280) $    (75,930)
                                ========  ==========  ==========  ==========  ============  ===========  ============
</TABLE>


















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


                               F-5
<PAGE>


               Aegean Earth and Marine Corporation
               (formerly Tiger Growth Corporation
                  (A Development Stage Company)
                    Statements of Cash Flows

<TABLE>
<CAPTION>
                                                                                                Cumulative During
                                                                         From Inception (March  Development Stage
                                                       Year Ended         10, 2006) through     (March 10, 2006 to
                                                    December 31, 2007     December 31, 2006     December 31, 2007)
                                                    -----------------     -----------------     ------------------
<S>                                                 <C>                   <C>                   <C>
Cash flows from operating activities
  Net loss                                          $         (97,418)    $         (25,862)     $       (123,280)
  Adjustments to reconcile net loss to cash
     used in operating activities:
     Shares issued to Founder for payment of
       formation costs                                             --                 1,050                 1,050
     Changes in operating assets and liabilities
       Interest payable                                         2,910                                       2,910
       Interest receivable                                       (111)                                       (111)
       Payable to affiliate                                      (257)                6,754                 6,497
       Accounts payable                                        (3,282)                7,730                 4,448
                                                    -----------------     -----------------     -----------------

Net cash used in operating activities                         (98,158)              (10,328)             (108,486)
                                                    -----------------     -----------------     -----------------
Cash flows from investing activities
  Notes receivable-affiliate                                  (85,025)                   --               (85,025)
                                                    -----------------     -----------------     -----------------

Net cash used in investing activities                         (85,025)                   --               (85,025)
                                                    -----------------     -----------------     -----------------
Cash flows from financing activities
  Proceeds from issuance of ordinary shares                        --                46,300                46,300
  Proceeds from note payable-affiliate                        300,000                    --               300,000
                                                    -----------------     -----------------     -----------------
Net cash provided by financing activities                     300,000                46,300               346,300
                                                    -----------------     -----------------     -----------------

Net increase in cash and cash equivalents                     116,817                35,972               152,789
                                                    -----------------     -----------------     -----------------

Cash and cash equivalents at beginning
  of the period                                                35,972                    --                    --
                                                    -----------------     -----------------     -----------------
Cash and cash equivalents at end of the period      $         152,789     $          35,972     $         152,789
                                                    =================     =================     =================
Supplemental disclosures of cash flow information:
  Interest paid                                     $               -     $               -     $               -
                                                    =================     =================     =================

  Income taxes paid                                 $               -     $               -     $               -
                                                    =================     =================     =================
</TABLE>
The accompanying notes are an integral part of these financial statements.


                               F-6
<PAGE>

               Aegean Earth and Marine Corporation
               (formerly Tiger Growth Corporation)
                  (A Development Stage Company)

                  NOTES TO FINANCIAL STATEMENTS
                        December 31, 2007

NOTE 1 - Organization, Business and Operations

On  March  10,  2006,  Aegean Earth and  Marine  Corporation  and
Subsidiaries, formerly Tiger Growth Corporation (the  "Company"),
was  formed in the Cayman Islands with the objective to  acquire,
or merge with, a foreign operating business.

At   December  31,  2007,  the  Company  had  not  yet  commenced
operations. Expenses incurred from inception through December 31,
2007   relate   to  the  Company's  formation  and  general   and
administrative activities to prepare for a potential acquisition.
The Company selected December 31 as its fiscal year-end.

The  Company,  based on its proposed business activities,  was  a
"blank check" company as of December 31, 2007. The Securities and
Exchange  Commission  defines such a company  as  "a  development
stage  company"  as it either has no specific  business  plan  or
purpose, or has indicated that its business plan is to engage  in
a   merger  or  acquisition  with  an  unidentified  company   or
companies,  or  other  entity or person; and  has  issued  `penny
stock,'  as defined in Rule 3a51-1 under the Securities  Exchange
Act  of  1934.  Many  states  have enacted  statutes,  rules  and
regulations  limiting  the sale of securities  of  "blank  check"
companies in their respective jurisdictions. Management does  not
intend  to undertake any efforts to cause a market to develop  in
its   securities,  either  debt  or  equity,  until  the  Company
concludes a business combination with an operating entity.

On February 29, 2008, the Company acquired Aegean Earth, S.A. for
500,000  ordinary  shares  of  the  Company.   (See  Note  11   -
Subsequent Events).

NOTE 2 - Summary of Significant Accounting Policies

Basis of Presentation

These financial statements are presented on the accrual basis  of
accounting  in  accordance  with  generally  accepted  accounting
principles  in the United State of America, whereby revenues  are
recognized  in the period earned and expenses when incurred.  The
Company  also follows Statement of Financial Accounting Standards
("SFAS")  No. 7, "Accounting and Reporting for Development  State
Enterprises" in preparing its financial statements.

Statement of Cash Flows

For purposes of the statement of cash flows, we consider all
highly liquid investments (i.e., investments which, when
purchased, have original maturities of three months or less) to
be cash equivalents.

Use of Estimates

The  preparation  of  financial  statements  in  conformity  with
accounting principles generally accepted in the United States  of
America  requires  management to make estimates  and  assumptions
that  affect  the reported amounts of assets and liabilities  and
disclosure  of contingent assets and liabilities at the  date  of
the  financial  statements and reported amounts  of  revenue  and
expenses during the reporting period. Actual results could differ
from those estimates.

Loss Per Ordinary Share

Basic loss per ordinary share is based on the weighted effect  of
ordinary  shares  issued and outstanding, and  is  calculated  by
dividing  net  loss  by the weighted average  shares  outstanding
during the period.  Diluted loss per ordinary share is calculated
by  dividing net loss by the weighted average number of  ordinary


                               F-7
<PAGE>


shares  used  in  the basic loss per share calculation  plus  the
number  of ordinary shares that would be issued assuming exercise
or   conversion  of  all  potentially  dilutive  ordinary  shares
outstanding.   The Company does not present diluted earnings  per
share for years in which it incurred net losses as the effect  is
antidilutive.

At December 31, 2007, there were 2,500,000 potentially dilutive
ordinary shares outstanding based on the potential conversion of
the note payable (See Note 6).

On  January  8,  2008,  the  Company divided  and  increased  the
authorized  ordinary share capital of the Company from 50,000,000
Ordinary  Shares of $0.001 par value each to 78,125,000  Ordinary
Shares  of  0.00064  par value each by the  division  (split)  of
50,000,000  Ordinary  Shares  of US$0.001  par  value  each  into
78,125,000  Ordinary Shares of US$0.00064 par value  each.   This
resulted in every shareholder as of January 8, 2008 receiving 100
Ordinary  shares  for every 64 Ordinary shares  previously  held.
This was treated as a stock split for U.S. GAAP purposes, and all
share  and  per  share data is presented as if the division  took
place as of the date of inception, March 10, 2006.  On January 8,
2008,  the  Company  also  divided and increased  the  authorized
preference share capital of the Company from 1,000,000 Preference
Shares  of $0.001 par value each to 20,000,000 Preference  Shares
of  $0.00064  par  value by the division of 1,000,000  Preference
Shares  of  US$0.001  par  value each into  1,562,500  Preference
Shares of US$0.00064 par value each, and the authorization of  an
additional  18,437,500 Preference Shares  with  a  par  value  of
US$0.00064 each.

Income Taxes

Aegean Earth and Marine Corporation was registered as an Exempted
Company  in the Cayman Islands, and therefore, is not subject  to
Cayman  Island  income  taxes for  20  years  from  the  Date  of
Inception.  While the Company has no intention of conducting  any
business  activities in the United States, the Company  would  be
subject  to  United States income taxes based on such  activities
that would occur in the United States.

The Company accounts for income taxes in accordance with SFAS No.
109, "Accounting for Income Taxes." This statement prescribes the
use  of  the  liability  method whereby deferred  tax  asset  and
liability  account balances are determined based  on  differences
between   financial  reporting  and  tax  bases  of  assets   and
liabilities and are measured using the enacted tax rates and laws
that  will  be  in  effect when the differences are  expected  to
reverse.   In  assessing the realization of deferred tax  assets,
management  considers whether it is likely that some  portion  or
all  of  the deferred tax assets will be realized.  The  ultimate
realization of deferred tax assets is dependent upon the  Company
attaining  future taxable income during periods  in  which  those
temporary differences become deductible.

Fair Value of Financial Instruments

The  Company's  financial instruments consist of  cash  and  cash
equivalents, a note receivable from an affiliate, payables to  an
affiliate, and a note payable to an affiliate.  The fair value of
cash  and  cash  equivalents approximates  the  recorded  amounts
because  of  the liquidity and short-term nature of these  items.
The  fair  value  of  the  note receivable,  and  payable  to  an
affiliate, and note payable approximate the recorded amounts.

Recently Issued Accounting Pronouncements

In  December  2007, the FASB issued SFAS No. 141 (Revised  2007),
Business  Combinations  -  Revised  2007.  SFAS  141  R  provides
guidance    on    improving   the   relevance,   representational
faithfulness, and comparability of information that  a  reporting
entity  provides  in  its  financial  reports  about  a  business
combination  and  its  effects. SFAS  141R  applies  to  business
combinations  where  the acquisition date  is  on  or  after  the
beginning  of the first annual reporting period beginning  on  or
after December 15, 2008. Management is evaluating what effect the
adoption  of this pronouncement will have on its future financial
statements, if any.


                               F-8
<PAGE>


In   December   2007,  the  FASB  also  issued  SFAS   No.   160,
Noncontrolling  Interests in Consolidated  Financial  Statements,
which  establishes accounting and reporting standards to  improve
the  relevance,  comparability,  and  transparency  of  financial
information in its consolidated financial statements that include
an   outstanding   noncontrolling  interest  in   one   or   more
subsidiaries.  SFAS 160 is effective for fiscal  years,  and  the
interim periods within those fiscal years, beginning on or  after
December 15, 2008. Management of the Company does not expect  the
adoption of this pronouncement to have a material impact  on  its
financial statements.

NOTE 3 - Liquidity and Capital Resources

The Company has no revenues for the period from inception through
December 31, 2007.  On February 29, 2008, simultaneously with the
acquisition of Aegean Earth S.A. for 500,000 ordinary shares, the
Company  raised  $5.7  million  in  a  private   placement  for a
potential  acquisition  and  for  the  operations of the Company.
(See Note 11 - Subsequent Events).   The  Company  believes  that
this will be  sufficient  for  the next 12  months to achieve its
business  objectives.  There  can   be  no  assurances  that  the
Company  will  ever  consummate   another   business combination;
achieve  or  sustain  profitability   or positive cash flows from
its operations, reduce expenses or  sell additional ordinary
shares.

NOTE 4 - Note Receivable - Affiliate

In  December 2007, the Company entered into two notes  receivable
with  Aegean  Earth, S.A., a Greek Company, for  $85,025.   These
notes bear interest at the rate of 6% per year and are payable on
demand.   These  notes were written primarily to provide  working
capital  to Aegean Earth S.A. prior to a contemplated acquisition
of  Aegean Earth S.A. and funding from additional investors.   In
February  29,  2008, the Company acquired all of the  outstanding
shares  of Aegean Earth S.A.  (See Note 11 - Subsequent  Events).

NOTE 5 - Payable to Affiliate and Accounts Payable

The Company has a payable to affiliate of $6,497 to a Founder  of
the Company.  The payable is non-interest bearing and payable  on
demand.   The  Company also has accounts payable related  to  the
formation of the Company and general and administrative  expenses
for $4,448.

NOTE 6 - Note Payable - Affiliate

In  November  2007, the Company entered into a Note Payable  with
Access  America Fund, LP for $300,000 at an annual interest  rate
of  6%, payable on demand.  To date, no demand has been made  for
the  payment of these notes.  These notes are convertible at  the
option of the holder at any time for 2,500,000 ordinary shares of
the  Company.  Access America Fund, LP holds the majority of  the
shares in the Company.

NOTE 7 - Other Related Party Transactions

In   November   2007,  the  Company  reimbursed  Access   America
Investments,  LLC  ("AAI") for $84,980 in due  diligence  related
expenses  that  were  incurred by AAI on behalf  of  the  Company
relating to the potential acquisition of Aegean Earth, S.A.  (See
Note 11 - Subsequent Events).

NOTE 8 - Ordinary Shares

On  April  10,  2006, the Company was capitalized with  1,640,625
shares  of its restricted ordinary shares issued at par value  of
$0.00064  per share, for consideration of $1,050 to its  founding
shareholders.  These shares, along with a payable issued  to  the
founder of $5,548, were the basis of the funding of the Company's
$6,598  in  formation costs.  On May 31, 2006, the  Company  sold
277,610 shares of its restricted ordinary shares for $35,500. The
restricted  ordinary  shares were sold to  355  offshore  private
investors pursuant to a Private Placement Offering in lots of 782
shares  each at $0.1279 per share.  On July 18, 2006, the Company
sold  an  additional  84,456 shares of  its  restricted  ordinary
shares  for $10,800. The restricted ordinary shares were sold  to
108  offshore  private investors pursuant to a Private  Placement
Offering  in  lots of 782 shares each at $0.1279 per  share.   No
underwriting discounts or commissions were paid with  respect  to
such sales.

NOTE 9 - Preference Shares

On  December  31,  2007,  the Company  was  authorized  to  issue
1,562,500  shares  of preference shares with  such  designations,
voting and other rights and preferences as may be determined from
time  to  time by the Board of Directors.  At December 31,  2007,


                               F-9
<PAGE>


there  were  no  preference  shares issued  or  outstanding.   In
January  2008,  the  Company increased the number  of  authorized
preference  shares  to  20 million, and designated  5,000,000  as
Series A Preference Shares (See Note 11 - Subsequent Events).

NOTE 10 - Commitments and Contingencies

The  Company may become subject to various claims and litigation.
The  Company  vigorously defends its legal  position  when  these
matters  arise.  The Company is not a party to, nor  the  subject
of, any material pending legal proceeding nor to the knowledge of
the  Company,  are any such legal proceedings threatened  against
the Company.

NOTE 11 - Subsequent Events

On   January  8,  2008,  the  Company  amended  its  Articles  of
Association  to  increase  its  authorized  share  capital   from
50,000,000  Ordinary  Shares and 1,000,000 Preference  Shares  to
78,125,000 Ordinary Shares and 20,000,000 Preference Shares.   In
addition,  our  issued and outstanding Ordinary Shares  increased
from  1,281,500 Ordinary Shares immediately prior  to  the  stock
split  to  2,002,691 Ordinary Shares immediately after the  stock
split.   All  share and per share data give effect to this  split
applied retroactively as if it occurred at the date of inception.
The  Company also changed its corporate name in January  2008  to
Aegean Earth and Marine Corporation in anticipation of a proposed
transaction.

On January 15, 2008, the Company designated 5 million of our
Preference Shares as Series A Preference Shares. The Series A
Preference Shares shall rank senior as to the payment of
dividends and in liquidation as to the Ordinary Shares.  The
Series A Preference Shares have a stated value of $3.00 per
share, which is subject to adjustment (the "Stated Value").  The
Series A Preference Shares have the right to vote only with
respect to matters relating to amendments of any of the
preferences, rights or limitations of the Series A Preference
Share or the issuance by the Company of Preference Shares having
rights equal to and/or superior to the Series A Preference
Shares.

     On  February  29,  2008, the Company acquired   all  of  the
outstanding  capital  stock  of Aegean  Earth,  S.A.,  a  company
organized under the laws of Greece  ("Aegean Earth"), from Joseph
Clancy  and Konstantinos Polites, the sole stockholders of Aegean
Earth   (the  "Aegean  Earth  Shareholders")   pursuant   to   an
Acquisition  Agreement dated as of February 29, 2008 for  500,000
of  the  Company's ordinary shares.  Effective at the closing  of
the  Acquisition  (the "Acquisition Closing")  (i)  Aegean  Earth
became  a wholly-owned subsidiary of the Company.   The focus  of
Aegean  Earth  S.A.  is  to participate in the  construction  and
development  business  for,  among  other  projects,  the  direct
contracting   or   joint  venturing  in  the   construction   and
development  of real estate projects, roads, utility  structures,
commercial buildings, and other related facilities.  Based  on  a
prior  transaction  involving the sale of the Company's  ordinary
shares,  the Company values the purchase at $50,000.  The Company
has  not  yet  finalized its purchase price  allocation  of  this
transaction.

     Simultaneously with the Acquisition Closing, the Company  in
a  private  offering  made  solely to accredited  investors  sold
1,908,675  ordinary  shares  and 1,908,675  Series  A  Preference
Shares  for aggregate gross proceeds of approximately $5,726,025.
On  April  8, 2008 the Company sold an additional 91,667 Ordinary
Shares and 91,667 Series A Preference Shares for aggregate  gross
proceeds of approximately $275,001.




                               F-10
<PAGE>