|   | 1.  | Statement      of Policy                                          |
|--------|-----|-------------------------------------------------------------------|
|   | 2.  | Implementation      and Enforcement                               |
|   | 3.  | Relations      with Competitors and Other Third Parties           |
|   | 4.  | Insider      Trading, Securities Compliance and Public Statements |
|   | 5.  | Financial      Reporting                                          |
|   | 6.  | Human      Resources                                              |
|   | 7.  | Environmental,      Health and Safety                             |
|   | 8.  | Conflicts      of Interest                                        |
|   | 9.  | International      Trade                                          |
|   | 10. | Government      Relations                                         |
|   | 11. | Contractors,      Consultants, and Temporary Workers              |
|   | 12. | Conclusion                                                        |

|   | The      Company has adopted eight Corporate Values (Focus, Respect, Excellence,      Accountability, Teamwork, Integrity, Very Open Communications and Enjoying      Our Work) to provide a framework for all employees in conducting ourselves      in our jobs. These policies are not intended to substitute for those      Values, but will serve as guidelines in helping you to conduct the      Company’s business in accordance with our Values. Compliance requires      meeting the spirit, as well as the literal meaning, of the law, the      policies and the Values. It is expected that you will use common sense,      good judgment, high ethical standards and integrity in all your business      dealings. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | If      you encounter a situation you are not able to resolve by reference to      these policies, ask for help.  Contact Greg Ruff, Chief      Executive Officer, who has been identified as responsible for overseeing      compliance with these policies. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Violations      of the law or the Company’s policies will subject employees to      disciplinary action, up to and including termination of employment. In      addition, individuals involved may subject themselves and the Company to      severe penalties including fines and possible imprisonment. Compliance      with the law and high ethical standards in the conduct of Company business      should be a top priority for each employee, officer and      director. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Greg      Ruff, our Chief Executive Officer, has been appointed as Compliance      Officer of the Company, responsible for overseeing compliance with, and      enforcement of, all Companypolicies. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | Employees      are expected to be familiar with these policies as they apply to their      duties. They should consult with their managers if they need assistance in      understanding or interpreting these policies. Each employee is required to      follow these policies and to comply with their terms. A refusal by any      employee to agree to be bound by these policies shall be grounds for      discipline up to and includingdismissal. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Any      employee who, in good faith, has reason to believe a Company operation or      activity is in violation of the law or of these policies must call the      matter to the attention of Greg Ruff, our Chief Executive      Officer.  All reports will be reviewed and investigated and as      necessary under the circumstances, and the reporting employee should      provide sufficient information to enable a complete investigation to be      undertaken. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Any      employee who makes an allegation in good faith reasonably believing that a      person has violated these policies or the law, will be protected against      retaliation. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | The      Company’s policy is to comply fully with competition and antitrust laws      throughout the world. These laws generally prohibit companies from using      illegal means to maintain, obtain or attempt to obtain a monopoly in a      market. They also prohibit companies from engaging in unfair trade      practices. “Unfair trade      practices” include fixing prices, dividing markets, agreeing with      competitors not to compete, or agreeing to boycott certain      customers.  It is advised that you consult with the Greg Ruff      before attending a meeting with a party who may be viewed as a      competitor. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Securities      laws prohibit anyone who is in possession of material, non-public      information (“Insider Information”) about a company from purchasing or      selling stock of that company, or communicating the information to others.      Information is considered “material” if a reasonable investor would      consider it to be important in making a decision to buy or sell that      stock. Some examples include financial results and projections, new      products, acquisitions, major new contracts or alliances prior to the time      that they are publicly announced. Employees who become aware of such      Inside Information about the Company must refrain from trading in the      shares of the Company until the Inside Information is publicly      announced. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Employees      must also refrain from disclosing that information to persons who do not      have a Company need to know, whether they are inside the Company or      outside, such as spouses, relatives orfriends. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | The      Company makes regular formal disclosures of its financial performance and      results of operations to the investment community. We also regularly issue      press releases. Other than those public statements, which go through      official Company channels, employees are prohibited from communicating      outside the Company about the Company’s business, financial performance or      future prospects. Such communications include questions from securities      analysts, reporters or other news media, but also include seemingly      innocent discussions with family, friends, neighbors or      acquaintances. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | The      Company is required to maintain a variety of records for purposes of      reporting to the government. The Company requires all employees to      maintain full compliance with applicable laws and regulations requiring      that its books of account and records be accurately maintained. Specifics      of these requirements are available from Greg  Ruff. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | The      Company is committed to providing a work environment that is free from      unlawful harassment and discrimination, and respects the dignity of its      employees. The Company has policies covering various aspects of its      relationship with its employees, as well as employees’ relationships with      each other. For more detailed information, you should consult Greg      Ruff.  Each employee is expected to be familiar with these      policies and to abide by them. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | The      Company is committed to protecting the health and safety of our employees,      as well as the environment in general. The Company expects employees to      obey all laws and regulations designed to protect the environment, and the      health and safety of our employees, and to obtain and fully observe all      permits necessary to do business. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | At      the very least, all employees should be familiar with and comply with      safety regulations applicable to their work areas. The Company will make,      to the extent possible, reasonable accommodations for the known physical      or mental limitations of our employees. Employees who require an      accommodation should contact Greg Ruff.  The Company will then      engage in an interactive process to determine what reasonable      accommodations may exist. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Each      employee is expected to avoid any activity, investment or association that      interferes with the independent exercise of his or her judgment in the      Company’s best interests (“Conflicts of Interest”). Conflicts of Interest      can arise in many situations. They occur most often in cases where the      employee or the employee’s family obtains some personal benefit at the      expense of the Company’s bestinterests. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | No      employee, or any member of employee’s immediate family, shall accept      money, gifts of other than nominal value, unusual entertainment, loans, or      any other preferential treatment from any customer or supplier of the      Company where any obligation may be incurred or implied on the giver or      the receiver or where the intent is to prejudice the recipient in favor of      the provider. Likewise, no employee shall give money, gifts of other than      nominal value, unusual entertainment or preferential treatment to any      customer or supplier of the Company, or any employee or family members      thereof, where any obligation might be incurred or implied, or where the      intent is to prejudice the recipient in favor of the Company. No such      persons shall solicit or accept kickbacks, whether in the form of money,      goods, services or otherwise, as a means of influencing or rewarding any      decision or action taken by a foreign or domestic vendor, customer,      business partner, government employee or other person whose position may      affect the Company’s business. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | No      employee shall use Company property, services, equipment or business for      personal gain or benefit. |
|--------|-----------------------------------------------------------------------------------------------------------------|

|   | Employees      may not: (1) act on behalf of, or own a substantial interest in, any      company or firm that does business, or competes, with the Company; (2)      conduct business on behalf of the Company with any company or firm in      which the employee or a family member has a substantial interest or      affiliation. Exceptions require advance written approval from the Legal      Department. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Employees      should not create the appearance that they are personally benefitting in      any outside endeavor as a result of their employment by the Company, or      that the Company is benefitting by reason of their outside interests. Any      employee who is not sure whether a proposed action would present a      conflict of interest or appear unethical should consult with Greg      Ruff. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | The      Company must comply with a variety of laws around the world regarding its      activities.  In some cases, the law prohibits the disclosure of      information, whether the disclosure occurs within the U.S. or elsewhere,      and whether or not the disclosure is inwriting. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Payments      or gifts to non-U.S. government officials are prohibited by law and by      Company policy. The Foreign Corrupt Practices Act precludes payments to      non-U.S. government officials for the purpose of obtaining or retaining      business, even if the payment is customary in that country. This law      applies anywhere in the world to U.S. citizens, nationals, residents,      businesses or employees of U.S. businesses. Because QE Brushes, Inc. is a      U.S. company, this law applies to the Company and all of its subsidiaries.      Any questions on this policy should be directed to Greg    Ruff. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | The      Company is prohibited by law from making any contributions or expenditures      in connection with any U.S. national election. This includes virtually any      activity that furnishes something of value to an election campaign for a      federal office. Use of the Company’s name in supporting any political      position or ballot measure, or in seeking the assistance of any elected      representative, requires the specific approval of the Chairman and Chief      Executive Officer of the Company. Political contributions or expenditures      are not to be made out of Company funds in any foreign country, even if      permitted by local law, without the consent of the Company’s Chairman and      Chief Executive Officer. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | U.S.      law also prohibits giving, offering, or promising anything of value to any      public official in the U.S. or any foreign country to influence any      official act, or to cause an official to commit or omit any act in      violation of his or her lawful duty. Company employees are expected to      comply with these laws. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Vendors,      contractors, consultants or temporary workers who are acting on the      Company’s behalf, or on Company property, are expected to follow the law,      Company policies and honor Company Values. Violations will subject the      person or firm to sanctions up to and including loss of the contract,      contracting or consulting agreement, or discharge from temporary      assignment. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | This      Code of Ethics is not intended to cover every possible situation in which      you may find yourself. It is meant to give you the boundaries within which      the Company expects you to conduct yourself while representing QE Brushes,      Inc.  You may find yourself in a situation where there is no      clear guidance given by this Code of Ethics.  If that occurs,      return to the foundations stated earlier: common sense, good judgment,      high ethical standards and integrity. And refer to the Company’s Values.      In addition, there are many resources upon which you may rely: your      management chain, Human Resources, Legal or other QE Brushes, Inc.      departments, and the CEO. Together we can continue to make QE Brushes,      Inc. a company that sets a standard for developing, manufacturing and      selling toothbrushes for cats anddogs. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | ______________________________________ |
|--------|----------------------------------------|
|   | Employee                               |

----

----

----