----

----

| Nevada                                                   |   | 1741                                         |   | 27-2262066                         |
|----------------------------------------------------------|--------|----------------------------------------------|--------|------------------------------------|
| (State or jurisdiction of incorporation or organization) |   | (Primary Industrial Classification Code No.) |   | I.R.S. Employer Identification No. |

|         |  Large Accelerated Filer [    ].   |  Accelerated Filer    [    ]. |   |
|--------------|-----------------------------------------------------------------------|----------------------------------------------------------------------------|--------|
|         |                                                                  |                                                                       |   |
|    |  Non-Accelerated Filer [    ].     |  Smaller Reporting Company [X]                                        |   |

----

|   | · | Plug/bridge plug petting |
|--------|--------|--------------------------|

|   | o | Plug back depleted zones |
|--------|---|--------------------------|

|   | o | Isolate leaks |
|--------|---|---------------|

|   | · | Through-tubing re-completion |
|--------|--------|------------------------------|

|   | o | Sand control |
|--------|---|--------------|

|   | o | Gravel packing |
|--------|---|----------------|

|   | · | Fishing |
|--------|--------|---------|

|   | · | Milling/drilling |
|--------|--------|------------------|

|   | · | Composite plugs |
|--------|--------|-----------------|

|   | · | Horizontal wells |
|--------|--------|------------------|

|   | · | Toe prep in horizontal shale wells |
|--------|--------|------------------------------------|

|   | · | Logging and perforating |
|--------|--------|-------------------------|

----

|   |      - | the Comprehensive Environmental Response, Compensation, and Liability Act; |
|--------|---------------------------------|----------------------------------------------------------------------------|
|   |      - | the Resource Conservation and Recovery Act;                                |
|   |      -      | the Clean Air Act;                                                         |
|   |      - | the Federal Water Pollution Control Act; and                               |
|   |      - | the Toxic Substances Control Act.                                          |

----

----

----

----

----

|   | · | Reliance upon independent financial reporting consultants for review of critical accounting areas and disclosures and material non-standard transaction. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Lack of sufficient accounting staff which results in a lack of segregation of duties necessary for a good system of internal control. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------|

----

----

| Name          | Age | Position                                     |
|---------------|-----|----------------------------------------------|
| Lewis Andrews | 59  | Director, President; Secretary and Treasurer |

| Name          | Capacity Served                              | Aggregate Remuneration      |
|---------------|----------------------------------------------|-----------------------------|
| Lewis Andrews | Director, President; Secretary and Treasurer | 2010: $58,0782009: $125,444 |

----

| ITEM 12. | SECURITY OWNERSHIP OF MANANGEMENT AND BENEFICIAL OWNERS |
|----------|---------------------------------------------------------|

| Title / Relationship to Issuer               | Name of Owner | Number of Shares Owned | Percent of Total |
|----------------------------------------------|---------------|------------------------|------------------|
| Director, President; Secretary and Treasurer | Lewis Andrews | 6,400,000              | 91.43%           |
|                                         |          |                   |             |
|                                         |          |                   |             |

| ITEM 13. | CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTION |
|----------|-----------------------------------------------------|

|   |  ● |  a director or officer of the issuer;                                                 |
|--------|---------------|--------------------------------------------------------------------------------------------|
|   |  ● |  any principal security holder;                                                       |
|   |  ● |  any promoter of the issuer;                                                          |
|   |  ● |  any relative or spouse, or relative of such spouse, of the above referenced persons. |

----

|   | · | The Board ensures that the accountants are qualified by reviewing their valid license information as filed with the Texas State Board of Public Accountancy. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | The Board ensures that the firm is registered with the PCAOB. |
|--------|--------|---------------------------------------------------------------|

|   | · | The Board ensures that the accountants are independent by reviewing Regulation S-X, section 210.2-01(b). |
|--------|--------|----------------------------------------------------------------------------------------------------------|

----

| ITEM 15. | EXHIBITS, FINANICAL STATEMENTS AND REPORTS ON FORM 8-K |
|----------|--------------------------------------------------------|

| No.  | Description                                                                                                                                                                                       |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1 | Certification of the Company’s Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                                                        |
| 31.2 | Certification of the Company’s Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                                                        |
| 32.1 | Certification of the Company’s Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted to Section 906 of the Sarbanes-Oxley Act of 2002. |

----

----

| Report of Independent Registered Public Accounting Firm                                                        | F-2         |
|----------------------------------------------------------------------------------------------------------------|-------------|
| Consolidated Balance Sheets as of December 31, 2010 and 2009                                                   | F-3         |
| Consolidated Statements of Operations for the Years Ended December 31, 2010 and 2009                           | F-4         |
| Consolidated Statement of Changes in Stockholders’ Equity for the Years Ended December 31, 2010 and 2009 | F-5         |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2010 and 2009                           | F-6         |
| Notes to the Consolidated Financial Statements                                                                 | F-7 to F-12 |

----

----

| PREMIER OIL FIELD SERVICES, INC.Consolidated Balance SheetsDecember 31, 2010 and 2009 |
|---------------------------------------------------------------------------------------|

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2010   |     |    | (restated)2009 |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|----------|---------|----------------|--------|
|                                                                                               ASSETS                                                 |   |   |     |    |           |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |     |    |           |   |
| Current Assets                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   |     |    |           |   |
| Cash and Cash Equivalents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | $      | 0        |    |           | $      | 0 |   |
| Accounts Receivable (net of allowance for doubtful accounts of $0 and $0)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   | 12,815   |    |           |   | 16,700 |   |
| Total Current Assets                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   | 12,815   |    |           |   | 16,700 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |     |    |           |   |   |   |
| Fixed Assets (net of accumulated depreciation of $178,344 and $175,267)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |   | 208,870  |    |           |   | 322,255 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |     |    |           |   |   |   |
| Other Assets                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |   | 4,041    |    |           |   | 1,441 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |     |    |           |   |   |   |
| TOTAL ASSETS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | $      | 225,726  |    |           | $      | 340,396 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |     |    |           |   |   |   |
|                                                                                                  LIABILITIES AND STOCKHOLDERS' EQUITY |   |   |     |    |           |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |     |    |           |   |   |   |
| Current Liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |     |    |           |   |   |   |
| Accounts Payable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | $      | 77,373   |    |           | $      | 140,286 |   |
| Accrued Expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   | 47,922   |    |           |   | 43,931 |   |
| Due to Related Party                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   | 0        |    |           |   | 535 |   |
| Bank Overdraft                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   | 750      |    |           |   | 444 |   |
| Loss Contingency (Note 4)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   | 148,492  |    |           |   | 0 |   |
| Current Portion of Notes Payable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   | 7,615    |    |           |   | 21,205 |   |
| Total Current Liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   | 282,152  |    |           |   | 206,401 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |     |    |           |   |   |   |
| Long Term Liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |     |    |           |   |   |   |
| Loan From Shareholder                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   | 0        |    |           |   | 31,951 |   |
| Long Term Accounts Payable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   | 40,694   |    |           |   | 0 |   |
|   Notes Payable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   | 59,815   |    |           |   | 56,855 |   |
|   Less: Current Portion of Notes Payable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   | (7,615   | )       |           |   | (21,205 | ) |
|   Total Long Term Liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   | 92,894   |    |           |   | 67,601 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |     |    |           |   |   |   |
| Total Liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   | 375,046  |    |           |   | 274,002 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |     |    |           |   |   |   |
| Stockholders' Equity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |     |    |           |   |   |   |
| Common Shares, $.001 par value, 50,000,000 shares authorized 7,000,000 and 7,000,000 shares                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |     |    |           |   |   |   |
| Issued  and outstanding                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   | 7,000    |    |           |   | 7,000 |   |
| Additional Paid-In Capital                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   | 18,456   |    |           |   | 18,456 |   |
| Retained Earnings (Deficit)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   | (174,776 | )  |           |   | 40,938 |   |
| Total Stockholders' Equity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   | (149,320 | )  |           |   | 66,394 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |     |    |           |   |   |   |
| TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | $      | 225,726  |    |           | $      | 340,396 |   |

----

|   PREMIER OIL FIELD SERVICES, INC.Consolidated Statements of OperationsFor the Years Ended December 31, 2010 and 2009 |
|----------------------------------------------------------------------------------------------------------------------------|

|                                                                                                                                        |   | 2010   |      |   | (restated)2009 |   |
|---------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|-----------|--------|----------------|--------|
|                                                                                                                                        |   |   |      |   |           |   |
| REVENUES                                                                                                                                    |   |   |      |   |           |   |   |   |
| Third Party Revenues                                                                                                                        |   | $      | 119,735   |   |           | $      | 287,405 |   |
| Related Party Revenues                                                                                                                      |   |   | 72,435    |   |           |   | 233,041 |   |
|   TOTAL REVENUES                                                                                                                  |   |   | 192,170   |   |           |   | 520,446 |   |
|                                                                                                                                        |   |   |      |   |           |   |   |   |
| COST OF SALES (inclusive of depreciation of $79,718 and $66,746)                                                                            |   |   | 90,668    |   |           |   | 130,012 |   |
| GROSS PROFIT                                                                                                                                |   |   | 101,502   |   |           |   | 390,434 |   |
|                                                                                                                                        |   |   |      |   |           |   |   |   |
| OPERATING EXPENSES                                                                                                                          |   |   |      |   |           |   |   |   |
|                                                                                                                                        |   |   |      |   |           |   |   |   |
|         General and Administrative                                                                  |   |   | 286,686   |   |           |   | 428,817 |   |
|                     TOTAL OPERATING EXPENSES |   |   | 286,686   |   |           |   | 428,817 |   |
|                                                                                                                                        |   |   |      |   |           |   |   |   |
| NET OPERATING (LOSS)                                                                                                                        |   |   | (185,184  | )      |           |   | (38,383 | ) |
|                                                                                                                                        |   |   |      |   |           |   |   |   |
| OTHER (EXPENSE)                                                                                                                             |   |   |      |   |           |   |   |   |
| Loss on Sale of Assets                                                                                                                      |   |   | (27,260   | )      |           |   | (3,647 | ) |
| Interest Expense                                                                                                                            |   |   | (3,270    | )      |           |   | (4,602 | ) |
| TOTAL OTHER (EXPENSE)                                                                                                                       |   |   | (30,530   | )      |           |   | (8,249 | ) |
|                                                                                                                                        |   |   |      |   |           |   |   |   |
| NET (LOSS) BEFORE INCOME TAXES                                                                                                              |   |   | (215,714  | )      |           |   | (46,632 | ) |
|                                                                                                                                        |   |   |      |   |           |   |   |   |
| Provision for Income Taxes (Expense) Benefit                                                                                                |   |   | 0         |   |           |   | 0 |   |
|                                                                                                                                        |   |   |      |   |           |   |   |   |
| NET (LOSS)                                                                                                                                  |   | $      | (215,714  | )      |           | $      | (46,632 | ) |
|                                                                                                                                        |   |   |      |   |           |   |   |   |
| EARNINGS PER SHARE, basic and diluted                                                                                                       |   |   |      |   |           |   |   |   |
|                                                                                                                                        |   |   |      |   |           |   |   |   |
| Weighted Average of Outstanding Shares                                                                                                      |   |   | 7,000,000 |   |           |   | 7,000,000 |   |
| Income (Loss) per Share                                                                                                                     |   | $      | (0.03     | )      |           | $      | (0.01 | ) |

----

| PREMIER OIL FIELD SERVICES, INC.Consolidated Statement of Changes in Stockholders’ EquityFor the Years Ended December 31, 2010 and restated 2009  |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                           |   |         |      |   |    |   |   |     |   |   | Retained  |   |   |   |           |
|----------------------------------------------------------------|--------|--------------|-----------|--------|---------|--------|--------|----------|--------|--------|-----------|--------|--------|--------|----------------|
|                                                           |   | Common Stock |      |   | Paid-In |   |   | Earnings |   |   |      |   |
|                                                           |   | Shares       |      |   | Amount  |   |   | Capital  |   |   | (Deficit) |   |   | Totals |           |
|                                                           |   |         |      |   |    |   |   |     |   |   |      |   |   |   |           |
| Stockholders' Equity (Deficit) at January 1, 2009              |   |         | 7,000,000 |   |    | $      | 7,000  |     |   | $      | 18,456    |   |   | $      | 87,570         |   |   | $ | 113,026 |   |
|                                                           |   |         |      |   |    |   |   |     |   |   |      |   |   |   |           |   |   |   |   |   |
| Net (Loss)                                                     |   |         |      |   |    |   |   |     |   |   |      |   |   |   | (46,632        | ) |   |   | (46,632 | ) |
|                                                           |   |         |      |   |    |   |   |     |   |   |      |   |   |   |           |   |   |   |   |   |
| Stockholders' Equity (Deficit) at December 31, 2009 (restated) |   |         | 7,000,000 |   |    | $      | 7,000  |     |   | $      | 18,456    |   |   | $      | 40,938         |   |   | $ | 66,394 |   |
|                                                           |   |         |      |   |    |   |   |     |   |   |      |   |   |   |           |   |   |   |   |   |
| Net (Loss)                                                     |   |         |      |   |    |   |   |     |   |   |      |   |   |   |  (215,714 | ) |   |   | (215,714 | ) |
|                                                           |   |         |      |   |    |   |   |     |   |   |      |   |   |   |           |   |   |   |   |   |
| Stockholders' Equity (Deficit) at December 31, 2010            |   |         | 7,000,000 |   |    | $      | 7,000  |     |   | $      | 18,456    |   |   | $      | (174,776       | ) |   | $ | (149,320 | ) |

----

| PREMIER OIL FIELD SERVICES, INC.Consolidated Statements of Cash FlowsFor the Years Ended December 31, 2010 and 2009 |
|---------------------------------------------------------------------------------------------------------------------|

|                                                   |   | 2010   |     |   | 2009   |   |
|--------------------------------------------------------|--------|--------|----------|--------|--------|--------|
|                                                   |   |   |     |   |   |   |
| CASH FLOWS FROM OPERATING ACTIVITIES                   |   |   |     |   |   |   |
| Net Income (Loss)                                      |   | $      | (215,714 | )      |   | $      | (46,632 | ) |
| Adjustments to reconcile net income to net cash        |   |   |     |   |   |   |   |   |
|  provided by operating activities:                |   |   |     |   |   |   |   |   |
|   Depreciation & Amortization            |   |   | 81,667   |   |   |   | 68,694 |   |
|   Loss on Sale of Fixed Assets               |   |   | 27,260   |   |   |   | 3,647 |   |
| Changes in Assets and Liabilities:                     |   |   |     |   |   |   |   |   |
|   (Increase) Decrease in Accounts Receivable |   |   | 3,885    |   |   |   | (5,603 | ) |
|   (Increase) Decrease in Other Assets        |   |   | (2,600   | )      |   |   | 8,467 |   |
|   Increase (Decrease) in Accounts Payable    |   |   | 125,738  |   |   |   | (54,571 | ) |
|   Increase in Accrued Expenses                    |   |   | 4,296    |   |   |   | 42,402 |   |
| Net Cash Provided by Operating Activities              |   |   | 24,532   |   |   |   | 16,404 |   |
|                                                   |   |   |     |   |   |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES                   |   |   |     |   |   |   |   |   |
| Proceeds From Sale of Fixed Assets                     |   |   | 70,774   |   |   |   | 6,434 |   |
| Purchase of Fixed Assets                               |   |   | (66,315  | )      |   |   | (2,301 | ) |
| Net Cash Provided by Investing Activities              |   |   | 4,459    |   |   |   | 4,133 |   |
|                                                   |   |   |     |   |   |   |   |   |
| CASH FLOWS FROM FINANCING ACTIVITIES                   |   |   |     |   |   |   |   |   |
| Notes Payable                                          |   |   | 67,592   |   |   |   | 14,948 |   |
| Payments on Notes Payable                              |   |   | (64,632  | )      |   |   | 0 |   |
| Capitalized Lease Obligation                           |   |   | 0        |   |   |   | (63,626 | ) |
| Advances – Related Party                         |   |   | 13,991   |   |   |   | 0 |   |
| Advances from Shareholder                              |   |   | (45,942  | )      |   |   | (3,093 | ) |
| Net Cash (Used) in Financing Activities                |   |   | (28,991  | )      |   |   | (51,771 | ) |
|                                                   |   |   |     |   |   |   |   |   |
| NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS   |   |   | 0        |   |   |   | (31,324 | ) |
|                                                   |   |   |     |   |   |   |   |   |
| CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR         |   |   | 0        |   |   |   | 31,324 |   |
|                                                   |   |   |     |   |   |   |   |   |
| CASH AND CASH EQUIVALENTS AT END OF YEAR               |   | $      | 0        |   |   | $      | 0 |   |
|                                                   |   |   |     |   |   |   |   |   |
| SUPPLEMENTAL DISCLOSURES                               |   |   |     |   |   |   |   |   |
|                                                   |   |   |     |   |   |   |   |   |
| Cash Paid During the Year for Interest Expense         |   | $      | 3,270    |   |   | $      | 4,602 |   |
| Loss on Sale of Assets                                 |   | $      | 27,260   |   |   | $      | 3,647 |   |

----

----

|   | ● | Persuasive evidence of an arrangement exists; |
|--------|---------|-----------------------------------------------|

|   | ● | Ownership and all risks of loss have been transferred to buyer, which is generally upon shipment or at the time the service is provided; |
|--------|---------|------------------------------------------------------------------------------------------------------------------------------------------|

|   | ● | The price is fixed and determinable; and |
|--------|---------|------------------------------------------|

|   | ● | Collectability is reasonably assured. |
|--------|---------|---------------------------------------|

----

|                                 |   |   |  2010 |   |   |   |        2009 |   |
|--------------------------------------|--------|--------|------------|--------|--------|--------|------------------------------------------------|--------|
| Office  Equipment          |   | $      | 9,748      |   |   | $      | 9,748                                          |   |
| Trucks & Trailers                |   |   | 58,243     |   |   |   | 168,551                                        |   |
| Machinery &  Equipment |   |   | 319,223    |   |   |   | 319,223                                        |   |
| Less: Accumulated Depreciation       |   |   | (178,344   | )      |   |   | (175,267                                       | )      |
| Total Fixed Assets                   |   | $      | 208,870    |   |   | $      | 322,255                                        |   |

----

|   | · | Vehicle loan from Ford Motor Credit, dated December 8, 2010, originally for $60,413, at an annual interest rate of 6.75% due November 8, 2016.  Amount due at December 31, 2010 was $59,81.  The current principal amount due by December 31, 2011 is $7,615, and interest payable due by December 31, 2011 is $6,147. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                     |   | 2010   |    |   | (restated)2009 |   |
|--------------------------------------------------------------------------|--------|--------|---------|--------|----------------|--------|
| Prior year deferred tax asset                                            |   | $      | 0       |   |           | $      | 0 |   |
|     Tax benefit for 2010                             |   |   | 53,930  |   |           |   |       0 |   |
|         Total deferred tax asset |   |   | 53,930  |   |           |   | 0 |   |
| Less: Valuation Allowance                                                |   |   | (53,930 | )      |           |   | 0 |   |
| Net Deferred Tax Asset                                                   |   | $      | 0       |   |           | $      | 0 |   |

----

|                                             |   | As PreviouslyStated |                      |    | As Restated |    |              | Net Effectof Adjustments |   |
|--------------------------------------------------|--------|---------------------|---------------------------|---------|-------------|---------|-------------------|--------------------------|--------|
|                                             |   |                |                      |    |        |    |              |                     |   |
|  Current Assets                             |   | $                   | 16,700                    |    |        | $       | 16,700            |                     |   | $ | 0 |   |
|  Fixed Assets                               |   | $                   | 322,255                   |    |        | $       | 322,255           |                     |   | $ | 0 |   |
|  Other Assets                               |   | $              | 1,441                     |    |        | $  | 1,441             |                     |   | $  | 0 |   |
|  Total Assets                               |   | $                   | 340,396                   |    |        | $       | 340,396           |                     |   | $ | 0 |   |
|                                             |   |                |                      |    |        |    |              |                     |   |   |   |   |
|  Current Liabilities                        |   | $              | 145,950                   |    |        | $  | 206,401           |                     |   | $  | 60,451 |   |
|  Long-term Liabilities                      |   | $              | 67,601                    |    |        | $  | 67,601            |                     |   | $  | 0 |   |
|                                             |   |                |                      |    |        |    |              |                     |   |   |   |   |
|  Common Stock                               |   | $              | 7,000                     |    |        | $  | 7,000             |                     |   | $  | 0 |   |
|  Additional Paid-In-Captial                 |   | $              | 18,456                    |    |        | $  | 18,456            |                     |   | $  | 0 |   |
|  Retained Earnings                          |   | $              | 101,389                   |    |        | $  | 40,938            |                     |   | $  | (60,451 | ) |
|  Total Stockholders' Equity                 |   | $              | 126,845                   |    |        | $  | 66,394            |                     |   | $  | 0 |   |
|  Total Liabilities and Stockholders' Equity |   | $              | 340,396                   |    |        | $  | 340,396           |                     |   | $  | 0 |   |
|                                             |   |                |                      |    |        |    |              |                     |   |   |   |   |
|                                             |   |                |                      |    |        |    |              |                     |   |   |   |   |
|  Income Statement                           |   |                |                      |    |        |    |              |                     |   |   |   |   |
|                                             |   |                |                      |    |        |    |              |                     |   |   |   |   |
|                                             |   |                |                      |    |        |    |              |                     |   |   |   |   |
|                                             |   |                | As PreviouslyStated  |    |        |    | As Restated  |                     |   |   | Net Effectof Adjustments  |   |
|                                             |   |                |                      |    |        |    |              |                     |   |   |   |   |
|  Revenue                                    |   | $              | 520,446                   |    |        | $  | 520,446           |                     |   | $  | 0 |   |
|  Cost of Goods Sold                         |   | $              | 130,012                   |    |        | $  | 130,012           |                     |   | $  | 0 |   |
|  Gross Profit                               |   | $              | 390,434                   |    |        | $  | 390,434           |                     |   | $  | 0 |   |
|  Total Operating Expenses                   |   | $              | 372,013                   |    |        | $  | 428,817           |                     |   | $  | (56,804 | )  |
|  Net Operating Income                       |   | $              | 18,421                    |    |        | $  | (38,383           | )                   |   | $  | (56,804 | )  |
|  Other Income and (Expense)                 |   | $              | (4,602                    | )  |        | $  | (8,249            | )                   |   | $  | (3,647 | )  |
|  Net (Loss)                                 |   | $              | 13,819                    |    |        | $  | (46,632           | )                   |   | $  | (60,451 | )  |
|                                             |   |                |                      |    |        |    |              |                     |   |   |   |   |

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| Customers               | 2010 Revenue | %      | 2009 Revenue | %      |
|-------------------------|--------------|--------|--------------|--------|
| A – Related Party | $72,435      | 37.7%  | $233,041     | 44.8%  |
| B                       | 84,117       | 43.8   | 184,823      | 35.5   |
| C                       | 6,000        | 3.1    | 92,445       | 17.8   |
| Others                  | 29,618       | 15.4   | 10,137       | 1.9    |
| TOTAL                   | $192,170     | 100.0% | $520,446     | 100.0% |

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