SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB
(Mark One)

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


                  FOR THE QUARTERLY PERIOD ENDED APRIL 1, 2006

                                       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 114800

                              CYTATION CORPORATION
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)


            DELAWARE                                    16-0961436
(State  or  other  jurisdiction  of                  (I.R.S.  employer
 incorporation  or  organization)                   identification  no.)

4902  EISENHOWER  BLVD.,  SUITE  185,  TAMPA,  FL          33634
(Address of principal executive offices)                 (Zip code)

       Registrant's telephone number, including area code: (813) 885-5998

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  whether  the  registrant  is an accelerated filer (as
defined  in  Rule  12b-2  of  the  Exchange  Act).  Yes  [ ]  No  [X]

Indicate  by check mark whether the registrant is a shell company (as defined in
Rule  12b-2  of  the  Exchange  Act).  Yes  [ ]  No  [X]

The  Registrant had 1,000,000 shares of Common Stock, par value $.001 per share,
outstanding  as  of  April 1,  2006.

<PAGE>

                                TABLE OF CONTENTS

PART  I     FINANCIAL  INFORMATION                                     PAGE

Item  1     Financial  Statements                                         3

            Consolidated  Balance  Sheets
               As  of  April 1, 2006  (unaudited)                       F-1

            Consolidated  Statements  of  Operations
               Three  Months ended April 1, 2006 (unaudited) and
               Three  Months ended March 31, 2005 (unaudited)           F-2

            Consolidated  Statements  of  Cash  Flows
                Three Months ended April 1, 2006 (unaudited) and
                Three Months ended March 31, 2005 (unaudited)           F-3

            Notes to Consolidated Financial Statements                  F-4

Item 2      Management's Discussion and Analysis or Plan of Operation     4

Item 3      Controls  and  Procedures                                    11


PART  II    OTHER  INFORMATION

Item  1     Legal  Proceedings                                           12

Item  2     Unregistered Sales of Equity Securities and Use of Proceeds  12

Item  3     Defaults  Upon  Senior  Securities                           12

Item  4     Submission  of  Matters to a Vote of Security Holders        12

Item  5     Other  Information                                           12

Item  6     Exhibits                                                     13

<PAGE>

     Unless  otherwise  indicated  or  the  context  otherwise  requires,  all
references  below in this filing to "we," "us" and the "Company" are to Cytation
Corporation,  a  Delaware  corporation,  together  with  its  wholly-owned
subsidiaries,  Deer  Valley  Acquisitions Corp., a Florida corporation, and Deer
Valley  Homebuilders,  Inc.,  an  Alabama  corporation.  Specific discussions or
comments  relating  to  Cytation Corporation will reference the "Company," those
relating  to  Deer  Valley  Acquisitions  Corp.  will reference "DVA", and those
relating to Deer Valley Homebuilders, Inc. will be referred to as "Deer Valley."

PART I     FINANCIAL INFORMATION

ITEM 1.     FINANCIAL STATEMENTS

                                                                  Page
                                                                 Number
PART I.     Financial Information

Item 1.     Financial Statements (Unaudited)

            Consolidated Balance Sheet as of April 1, 2006
            and March 31, 2005                                      F-1

            Consolidated Statements of Operations for the three
            months ended April 1, 2006 and March 31, 2005           F-2

            Consolidated Statements of Cash Flows for the
            three months ended April 1, 2006 and March 31, 2005     F-3

            Notes to Consolidated Financial Statements              F-4

                                        3
<PAGE>

<TABLE>
<CAPTION>
                                         Cytation Corporation
                                      Consolidated Balance Sheet


                                                ASSETS
                                                                         (UNAUDITED)      (AUDITED)
                                                                           April 1,      December 31,
                                                                            2006            2005
                                                                      ----------------  -------------
<S>                                                                        <C>               <C>
CURRENT ASSETS:
      Cash                                                            $     3,402,694   $        221
      Certificates of Deposit                                                 152,833              -
      Accounts receivable                                                   2,814,314
      Notes receivable, other                                                  11,652              -
      Inventory                                                             2,476,341
      Prepaid expenses and other current assets                               121,194              -
                                                                      ----------------  -------------
           Total Current Assets                                             8,979,029            221

PROPERTY AND EQUIPMENT, NET                                           $     1,821,237   $          -

GOODWILL                                                                    4,108,401              -
                                                                      ----------------  -------------
           TOTAL ASSETS                                               $    14,908,667   $        221
                                                                      ================  =============

                               LIABILITIES AND STOCKHOLDERS'EQUITY(DEFICIT)

 CURRENT LIABILITIES:
      Current Maturities of Long Term Debt                            $        41,895   $          -
      Accounts payable and Accrued Expenses                                 2,835,127         48,416
      Accounts Payable Under Dealer Incentive Programs                        395,094
      Estimated Warranties                                                    860,000
      Compensation and Related Accruals                                       614,336
      Accrued Shareholder Distributions                                       775,000
      Other Accruals                                                          339,787
      Income Tax Payable                                                      261,173              -
      Accrued Preferred Dividends                                             113,086
      Notes payable and Accrued Interest                                            -          5,500
                                                                      ----------------  -------------
           Total Current Liabilities                                        6,235,498         53,916

 LONG TERM LIABILITIES:
      Accrued earnout on purchase of Deer Valley Homebuilders, Inc.           496,407              -
      Long-Term Debt, Net of Current Maturities                             1,424,009         85,000

 COMMITMENTS AND CONTINGENCIES                                                      -              -

 STOCKHOLDERS' EQUITY(DEFICIT):
      Series A Preferred stock, $0.01 par value, 750,000
 shares authorized, 745,626 shares issued and outstanding                       7,456              -
      Series B Preferred stock, $0.01 par value, 49,451
 shares authorized, 49,451 shares issued and outstanding                          495              -
      Series C Preferred stock, $0.01 par value, 26,750
 shares authorized, 26,750 shares issued and outstanding                          267              -
      Common stock, $0.001 par value, 2,000,000
 shares authorized, 1,000,000 and 982,622 shares issued and
        outstanding, respectively                                               1,000            982
      Additional paid-in capital                                           39,306,782     32,723,371
      Accumulated deficit                                                 (32,563,247)   (32,863,048)
                                                                      ----------------  -------------
           TOTAL STOCKHOLDERS' EQUITY (DEFICIT)                             6,752,753       (138,695)

           TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)       $    14,908,667   $        221
                                                                      ================  =============
</TABLE>
                        SEE NOTES TO FINANCIAL STATEMENTS.

                                     F-1
<PAGE>

<TABLE>
<CAPTION>
                                          Cytation Corporation
                                  Consolidated Statements of Operations
                       For The Three Months Ended April 1, 2006 and March 31, 2005
                                                (Unaudited)

                                                                       2006            2005
                                                                   ------------  ----------------
<S>                                                                      <C>           <C>
REVENUE                                                            $12,913,079   $             -

COST OF REVENUE                                                     10,895,389             1,182
                                                                   ------------  ----------------
GROSS PROFIT                                                         2,017,691            (1,182)

OPERATING EXPENSES:
     Depreciation                                                       36,065               512
     Selling, general and administrative                             1,249,327            28,810
                                                                   ------------  ----------------
          TOTAL OPERATING EXPENSES                                   1,285,392            29,322
                                                                   ------------  ----------------
          OPERATING INCOME/(LOSS)                                      732,298           (30,504)

OTHER INCOME (EXPENSES)
     Loss on termination of ARE agreement                                    -            (5,000)
     Interest expense, net                                             (13,867)           (1,889)
     Other Income                                                        6,243                 -
                                                                   ------------  ----------------
          TOTAL OTHER EXPENSES                                          (7,623)           (6,889)
                                                                   ------------  ----------------
          INCOME/(LOSS) BEFORE INCOME TAXES                            724,675           (37,393)

INCOME TAX EXPENSE                                                     261,173                 -
                                                                   ------------  ----------------
          NET INCOME (LOSS)                                        $   463,502   $       (37,393)

          Dividends to preferred stockholders                          113,086                 -
                                                                   ------------  ----------------
          NET INCOME (LOSS)AVAILABLE TO COMMON STOCKHOLDERS        $   350,416   $       (37,393)
                                                                   ============  ================
Net Income/(Loss) Per Share (Basic)                                $      0.35   $         (0.04)
Net Income/(Loss) Per Share (Fully Diluted)                        $      0.01   $         (0.04)
                                                                   ============  ================
Weighted Average Common Shares Outstanding                           1,000,000           873,996 *
Weighted Average Common and Common Equivalent Shares Outstanding    39,772,088           873,996 *
                                                                   ============  ================
</TABLE>
* Reflects 2 for 1 stock split

                        SEE NOTES TO FINANCIAL STATEMENTS.

                                     F-2
<PAGE>

<TABLE>
<CAPTION>
                                  Cytation Corporation
                           Consolidated Statements of Cash Flows
                For The Three Months Ended April 1, 2006 and March 31, 2005
                                         (Unaudited)

                                                                                  2006          2005
                                                                            ----------------  ----------
<S>                                                                               <C>             <C>
 CASH FLOWS FROM OPERATING ACTIVITIES:
 Net income (loss)                                                           $      463,502   $  (37,393)
 Adjustments to reconcile net income (loss) to net cash provided
for/used in operating activities:
 Depreciation                                                                        36,065          512
 Accrued interest on note payable                                                         -        1,385
            Loss on termination of ARE Agreement                                          -        5,000
            Changes in assets and liabilities:
            Increase in certificate of deposit                                       (1,415)
            Increase in receivables                                                (673,910)
            Increase in other receivables                                            (4,152)
            Increase in inventories                                              (1,360,783)
            Increase in prepayments and other assets                                (68,775)       8,434
            Increase in accounts payable                                            954,070      (49,751)
            Increase in accounts payable under dealer incentives                     54,662
            Increase in estimated warranties                                        110,000
            Increase in accrued compensation and related expenses                   200,397
            Increase in other accrued expenses                                       20,455
            Increase in income taxes payable                                        261,173
                                                                            ----------------  -----------
               CASH FLOW USED IN OPERATING ACTIVITIES                                (8,711)     (71,813)

 CASH FLOWS FROM INVESTING ACTIVITIES:
      Purchases of equipment                                                       (245,771)        (612)
      Purchase of business, net of cash acquired                                 (2,777,116)           -
                                                                            ----------------  -----------
               CASH FLOW USED IN INVESTING ACTIVITIES                            (3,022,887)        (612)

 CASH FLOWS FROM FINANCING ACTIVITIES:
      Proceeds from issuance of preferred stock                                   6,541,014
      Proceeds from issuance of common stock                                             18       23,500
      Payment of stockholder distributions                                         (150,000)
      Proceeds from long-term debt                                                   43,039        5,000
                                                                            ----------------  ------------
               CASH FLOW PROVIDED BY FINANCING ACTIVITIES                          6,434,071       28,500
                                                                            ----------------  ------------
               NET INCREASE (DECREASE) IN CASH                                     3,402,473      (43,925)
                                                                            ----------------  ------------
 CASH, Beginning                                                                         221       65,644
                                                                            ----------------  ------------
 CASH, Ending                                                                $     3,402,694   $   21,719
                                                                            ================  ============
 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
      Cash paid during the quarter for:
         Interest                                                            $        13,867   $        -
                                                                            ================  ============
         Taxes                                                               $             -   $      828
                                                                            ================  ============
 SUPPLEMENTAL DISCLOSURE OF NON CASH INVESTING AND FINANCING ACTIVITIES:
      Additional purchase price accrued under earnout provision              $       496,407   $        -
                                                                            ================  ============
      Accrual of dividends on preferred stock                                $       113,086   $        -
                                                                            ================  ============
</TABLE>
                        SEE NOTES TO FINANCIAL STATEMENTS.

                                     F-3
<PAGE>
                                 CYTATION CORP.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                   (Unaudited)

1. Basis of Presentation
  ----------------------

The  accompanying  unaudited  consolidated  financial  statements  for the three
months  ended  April 1, 2006 and March 31, 2005 have been prepared in accordance
with  accounting  principles  generally accepted in the United States of America
for  interim  financial information and pursuant to the rules and regulations of
the  Securities  and Exchange Commission for Form 10-Q. Accordingly, they do not
include  all  the  information  and  footnotes required by accounting principles
generally  accepted  in  the  United  States  of  America for complete financial
statements.

The  unaudited  financial  information  included  in  this  report  includes all
adjustments which are, in the opinion of management, necessary to reflect a fair
statement  of  the results for the interim periods. The operations for the three
months  ended April 1, 2006 are not necessarily indicative of the results of the
full  fiscal  year.

The  condensed  consolidated financial statements included in this report should
be  read in conjunction with the financial statements and notes thereto included
in  the Registrant's December 31, 2005 Annual Report on Form 10-K and subsequent
filings  on  form  8-K  and  Pre  14C.

2. Inventories
  ------------

     Inventories are stated at the lower of cost (first-in, first-out method) or
market. Work-in-process and finished goods inventories include an allocation for
labor and overhead costs. Inventories at April 1, 2006 and December 31, 2005 are
summarized  as  follows:
<TABLE>
<CAPTION>
                      April 1,   December 31,
                       2006         2005
                  ---------------------------
                    (Unaudited)
<S>                     <C>           <C>
Raw materials    $  1,261,382  $          0
Work-in-process       402,285             0
Finished homes        812,674             0
                 -------------  -------------
                 $  2,476,341  $          0
                 -------------  -------------
</TABLE>

3. Accounting for Stock Based Compensation
  ----------------------------------------

At  April  1, 2006, the Company had not yet created a stock incentive plan which
authorizes the issuance of options to purchase common stock. Prior to January 1,
2006, the Company accounted for Stock Options and Stock Based Compensation under
the recognition and measurement provisions of APB Opinion No. 25. Accounting for
Stock  Issued  to  Employees,  and related Interpretations, as permitted by FASB
Statement  No.  123,  Accounting  for  Stock-Based  Compensation. No stock-based
employee compensation cost was recognized in the Statement of Operations for the
three  months  ended  March  31,  2005.  Effective  January 1, 2006, the Company
adopted  the  fair  value recognition provisions of SFAS No. 123(R), Share-Based
Payment, using the modified-prospective-transition method. Under that transition
method, compensation cost for all share-based payments granted prior to, but not
yet  vested  as of January 1, 2006, based on the grant date fair value estimated
in accordance with the original provisions of SFAS No. 123, and (b) compensation
cost  for  all share-based payments granted subsequent to January 1, 2006, based
on the grant-date fair value estimated in accordance with the provisions of SFAS
No.123(R).  Results  for  prior  periods  have  not  been  restated.

As  a  result  of adopting SFAS No.123(R) on January 1, 2006, this statement did
not  have  any  effect on the Company's net income and earning per share for the
quarter  ended  April  1,  2006  since  no  options  were  granted.

                                      F-4
<PAGE>

Stock Options and Warrants:
---------------------------

The following table summarizes the activity related to all Company stock options
and  warrants  for  the  three  months  ended  April  1, 2006 and the year ended
December  31,  2005:
<TABLE>
<CAPTION>
                                                                                     Weighted Average
                                                                    Exercise Price    Exercise Price
                                                        Stock         per Share           per Share
                                       Warrants        Options   Warrants   Options  Warrants   Options
                                      -----------------------------------------------------------------
<S>                                      <C>             <C>       <C>        <C>      <C>        <C>
Outstanding at January 1, 2005             -              -          -         -         -         -
  Granted                                  -              -          -         -         -         -
  Exercised                                -              -          -         -         -         -
  Canceled or expired                      -              -          -         -         -         -
                                      ------------------------
Outstanding at December 31, 2005           -              -          -         -         -         -
  Granted                              21,210,368         -     $0.75-2.25     -       $1.52       -
  Exercised                                -              -          -         -          -        -
  Canceled or expired                      -              -          -         -          -        -
                                      ------------------------
Outstanding at April 1, 2006           21,210,368         -     $0.75-2.25     -       $1.52       -
                                      ========================
Exercisable at April 1, 2006           21,210,368         -     $0.75-2.25     -       $1.52       -
                                      ========================
</TABLE>

The warrants expire at various dates ranging from January 2011 through March
2013.

                                     F-5
<PAGE>

                                 CYTATION CORP.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                   (Unaudited)

4. Earnings Per Share
  -------------------
<TABLE>
<CAPTION>
                                          Three Months Ended
                                      -------------------------
                                         April 1,     March 31,
                                           2006         2005
                                      -------------------------
<S>                                         <C>         <C>
Net income available to
common shareholders                   $   350,416  $(37,393)
                                      -----------  ------------

Weighted average shares outstanding:
Basic                                   1,000,000   873,996
Add: common stock equivalents          38,772,088         -
                                      -----------  ------------

Diluted                                39,772,088   873,996
                                      -----------  ------------

Earnings per share:
Basic                                 $      0.35  $  (0.04)
                                      -----------  ------------

Diluted                               $      0.01  $  (0.04)
                                      -----------  ------------
</TABLE>


5. Critical Accounting Policies and Estimates
---------------------------------------------

The  Company applies judgment and estimates, which may have a material effect in
the eventual outcome of assets, liabilities, revenues and expenses, for accounts
receivable,  inventory  and  goodwill.  The following explains the basis and the
procedure  for  each  asset  account  where  judgment and estimates are applied.

REVENUE RECOGNITION

The  Company  recognizes  revenues  for  manufactured  homes sold to independent
dealers  when  all  of  the  following  conditions  have  been  met:

     -    an  order  for  the  home  has  been  received  from  the  dealer,
     -    an agreement  with  respect  to  payment  terms  (usually  in the form
          of a written or verbal approval for payment has been received from the
          dealer's  flooring  institution),
     -    the home has been shipped, and
     -    risk of loss has passed to the independent dealer.

ADVERTISING COSTS

Advertising  costs  are  charged to operations when incurred and are included in
operating  expenses.  Advertising costs for the quarters ended April 1, 2006 and
2005  were,  $24,445  and  $0,  respectively.

GOODWILL

As  a result of the acquisition of DeerValley Acquisitions Corp. and Deer Valley
Homebuilders,  Inc.,  on  January  18,  2006,  goodwill  is  reflected  on  the
consolidated balance sheets. A valuation was performed by the Company and it was
determined  that  the  estimated  fair  value  of  the  goodwill in the accounts
exceeded its book value by 3,611,994. With the accrual for the Earnout Agreement
an additional $496,407 has been booked to goodwill bringing total goodwill as of
April  1,  2006  to  $4,108,401.  There  is  no  assurance that the value of the
acquired  entities  will  not  decrease  in  the future due to changing business
conditions.

DEALER INCENTIVE PROGRAMS

The  Company  provides  rebates  to  dealers  based upon a predetermined formula
applied to the volume of homes sold to the dealer during the year. These rebates
are  recorded  at  the  time  the  dealer  sales  are  consummated.

                                     F-6
<PAGE>

                                 CYTATION CORP.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                   (Unaudited)

6. Recent Accounting Pronouncements
  ---------------------------------

In  May  2005,  the  FASB  issued  SFAS  No.  154,  Accounting Changes and Error
Corrections, ("FAS 154"). FAS 154 replaces APB No. 20, "Accounting Changes", and
FAS  3, "Reporting Changes in Interim Financial Statements". FAS 154 changes the
accounting  for,  and  reporting  of,  a change in accounting principle. FAS 154
requires retrospective application to the prior period's financial statements of
voluntary changes in accounting principle and changes required by new accounting
standards  when  the  standard  does not include specific transition provisions,
unless  it  is impractical to do so. FAS 154 is effective for accounting changes
and  corrections  of  errors  in fiscal years beginning after December 15, 2005.
Currently, the Company is not aware of any financial impact that the adoption of
this  Statement  will  have  on  its  consolidated  financial  statements.

7. Commitments and Contingent Liabilities
  ---------------------------------------

LITIGATION

The  Company  in  the  normal  course  of  business  is  subject  to  claims and
litigation.  Management  of  the  Company  is  of  the  opinion  that  based  on
information  available;  such  legal matters will not ultimately have a material
adverse effect on the financial position or results of operation of the Company.

EARNOUT AGREEMENT

On  January  18,  2006,  the  Company's  wholly-owned  subsidiary,  DeerValley
Acquisitions Corp., entered into an Earnout Agreement (the "Earnout Agreement"),
between  Deer Valley Homebuilders, Inc., Deer Valley Acquisitions Corp., and the
former  owners  of Deer Valley Homebuilders, Inc. In connection with the Capital
Stock  Purchase  Agreement,  the  Company  entered  into  the Earnout Agreement,
pursuant  to which, additional payments may be paid to the former owners of Deer
Valley Homebuilders, Inc., as an earnout, based upon the Net Income Before Taxes
of Deer Valley Homebuilders, Inc. during the next five (5) years up to a maximum
of  $6,000,000.  In any given year during the term of the Earnout Agreement, 50%
of  the  pre-tax profit exceeding $1,000,000 per year will be accrued and become
distributable  to  the  prior shareholders. For the Fourth quarter of 2005, such
pre-tax  profit  shall  be  reduced  to  $250,000.  During the first quarter the
Company  has  not  achieved  $1,000,000 in pre-tax profit so the Company has not
accrued  any  earnout  attributable  to  the  Quarter  ending April 1, 2006. The
Company  had  pre-tax  profit  in  the  Fourth  quarter of 2005 in the amount of
$1,242,814 which $992,814 was above the Company's earnout threshold of $250,000.
The  Company  accrued  50%  of  the amount in excess of earnout threshold in the
amount  of  $496,407.  The maximum remaining potential accrual under the Earnout
Agreement  is  $5,503,593.

8. Capital Stock Purchase Agreement and Issuance of Equity
   -------------------------------------------------------

Pursuant  to  the  Capital  Stock  Purchase Agreement dated November 1, 2005, as
amended (the "Capital Stock Purchase Agreement"), DeerValley Acquisitions Corp.,
a wholly owned subsidiary of the Company, acquired, immediately after completion
of  the Series A Financing and the Share Exchange, one hundred percent (100%) of
the  issued and outstanding capital stock of Deer Valley Homebuilders, Inc. Upon
completion  of the acquisition of the capital stock of Deer Valley Homebuilders,
Inc.,  Deer Valley Homebuilders, Inc. became an indirect wholly owned subsidiary
of  the  Company.

In  order  to  effectuate  the  Capital  Stock  Purchase  Agreement,  Cytation
Corporation  completed  a  series  of  transactions exempt from the registration
requirements of the Securities Act of 1933, as amended, pursuant to Section 4(2)
of  the  Act  for  transactions  not  involving  a  public offering and Rule 506
promulgated  by  the  United States Securities and Exchange Commission under the
Securities  Act  of  1933,  as  amended. As of the date of these financials, the
Company  has  closed  on  a private placement of approximately 745,622 shares of
Series A Preferred Stock. Pursuant to the Securities Purchase and Share Exchange
Agreement,  dated as of January 18, 2006, the Company (a) issued and sold to the
Purchasers,  and  the  Purchasers  purchased  from  the  Company,  (a)  Series A
Preferred  Stock,  (b) Series A Common Stock Purchase Warrants, and (c) Series B
Common  Stock Purchase Warrants. Also on January 18, 2006, the Company completed
a  share  exchange pursuant to which the Company acquired 100% of the issued and
outstanding  capital  stock  of  Deer Valley Acquisitions, Corp. Pursuant to the
Share  Exchange  Agreement,  in  exchange for 100% of the issued and outstanding
common  stock  of  Deer  Valley  Acquisitions,  Corp.,  the  Company  issued the
following securities to the shareholders of Deer Valley Acquisitions, Corp.: (a)
Series  B Preferred Stock, (b) Series C Preferred Stock, and (c) Series C Common
Stock  Purchase  Warrants.

                                      F-7
<PAGE>

In  connection  with  the  Securities  Purchase and Share Exchange Agreement, on
January  18,  2006,  the  Company  issued  to  the  Lender  an  Interest Bearing
Non-Convertible  Installment  Promissory  Note  ("the  Note"),  in  the original
principal  amount  of  One  Million  Five  Hundred  Thousand  and No/100 Dollars
($1,500,000),  together  with  interest  accruing  thereon  at an annual rate of
twelve  percent  (12%) per annum. The business purpose of executing the Note was
to  fund the acquisition of Deer Valley Homebuilders, Inc. On March 17, 2006 the
Lender  decided  to  convert  its  $1,500,000 promissory note that was issued in
January  2006.

Pursuant  to  the  terms  of the Debt Exchange Agreement, the Company issued the
Lender its Series A Convertible Preferred Stock, Series A Warrants, and Series B
Warrants  to  the investor, in exchange for the retirement of its obligations to
repay  such  promissory  note.

     In  January  2006,  the  Company  issued  17,338  to  Sequence  Advisors
Corporation,  an  affiliate  of  two  former  directors.

On  January  18, 2006, DeerValley Acquisitions, Corp., a wholly-owned subsidiary
of  Cytation  Corporation,  acquired  100% of the issued and outstanding capital
stock of Deer Valley Homebuilders, Inc. The results of Deer Valley Homebuilders,
Inc.  will  be  included  in consolidated financial statements for periods after
January  18, 2006. Deer Valley Homebuilders, Inc. is an Alabama corporation with
its business offices located at 205 Carriage Street, P.O. Box 310, Guin, Alabama
35563 and is engaged in the production, sale and marketing of manufactured homes
in  the southeastern and south central U.S. housing market. Cytation Corporation
purchased  Deer  Valley  Homebuilders,  Inc.  to  serve as its primary operating
company  and  to  gain  entry  into  the  manufactured  home market. Deer Valley
Homebuilders,  Inc.  comprises  substantially  all  of  Cytation  Corporation's
operations.

The  aggregate purchase price for Deer Valley Homebuilders, Inc. was $6,000,000,
including  $5,500,000  cash  and  $500,000  of  Cytation  Corporation's Series A
Convertible Preferred Stock, Series A Common Stock Purchase Warrants, and Series
B  Common Stock Purchase Warrants. In addition, an Earnout Agreement was entered
into,  pursuant to which additional payments may be paid to the former owners of
Deer  Valley Homebuilders, Inc., as an earnout, based upon the Net Income Before
Taxes  of Deer Valley Homebuilders, Inc. during the next five (5) years, up to a
maximum  of  $6,000,000. The Company is accounting for the $6,000,000 earnout as
contingent  consideration  in  accordance  with paragraphs 25 through 28 of SFAS
141.  Because  the  amount,  if  any,  of  contingent  consideration  was  not
determinable  at  the  acquisition  date,  no amount for the contingency will be
recorded  in  the  Company's  financial  statements  until  the  contingency  is
resolved,  or  the  consideration  is  issued  or  becomes  issuable.

                                     F-8
<PAGE>

                                 CYTATION CORP.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                   (Unaudited)

The  Company  considered  the  effect of EITF 95-8 and based on its analysis the
contingent consideration of a minimum of $0 and a maximum of $6,000,000 over the
next  five years is nothing more than a way for the Company to defer payments of
purchase  price  so  the  Company  did  not have to pay Deer Valley Homebuilders
Inc.'s shareholders all money up front. Since Deer Valley Homebuilders, Inc. had
pre-tax  profit  in  2005 in excess of $3,000,000 it was easy for the Company to
conclude  that  Deer  Valley  Homebuilder's  business  was  worth  in  excess of
$6,000,000  or  approximately  two  times  pre-tax  profits.  The  sellers  were
interested  in  receiving  all  $12  million  upfront  however,  the Company was
unwilling  to  give  it  to  them  up  front  due  to  the fact that Deer Valley
Homebuilder's Inc. had only been in business less than two years and it would be
too dilutive to the shareholders to raise all monies upfront, so the Company and
previous  shareholders  of  Deer  Valley  Homebuilders, Inc. agreed to the price
adjustment  target  account  ("PATA").  So  long  as  Deer  Valley Homebuilder's
continues to have pre-tax profits in excess of one million dollars over the next
five  years  the  shareholder's  pursuant to their interest sold will be given a
pro-rata  portion  of  the  maximum  $6,000,000  PATA.  Therefore, based on this
analysis the Company will account for all of the PATA, when earned, by recording
it  as additional consideration for the acquisition of Deer Valley Homebuilders,
Inc.  and  will not record it as a period expense related to compensation. It is
also  noted  that the Company will account for this on an ongoing basis and book
any  accrued  liability  in  connection  with  the  PATA  as  incurred.

The  value  of  the  Series A Convertible Preferred Stock, Series A Common Stock
Purchase  Warrants,  and Series B Common Stock Purchase Warrants were determined
in  a  private  offering  also  completed  on  January  18,  2006.

                                     F-9
<PAGE>

ITEM  2.     MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OR  PLAN  OF  OPERATION

     CAUTIONARY  NOTICE  REGARDING  FORWARD  LOOKING  STATEMENTS

     We  desire to take advantage of the "safe harbor" provisions of the Private
Securities  Litigation  Reform  Act  of  1995.  This filing contains a number of
forward-looking  statements  which  reflect  management's  current  views  and
expectations  with respect to our business, strategies, products, future results
and  events, and financial performance. All statements made in this filing other
than  statements  of  historical fact, including statements addressing operating
performance,  events,  or  developments  which management expects or anticipates
will  or  may  occur  in the future, including statements related to distributor
channels,  volume  growth,  revenues,  profitability,  new products, adequacy of
funds  from  operations,  statements  expressing  general  optimism about future
operating  results,  and  non-historical  information,  are  forward  looking
statements.  In  particular,  the  words  "believe,"  "expect,"  "intend,"
"anticipate,"  "estimate,"  "may,"  variations  of  such  words,  and  similar
expressions identify forward-looking statements, but are not the exclusive means
of  identifying  such  statements,  and  their  absence  does  not mean that the
statement  is  not forward-looking. These forward-looking statements are subject
to  certain risks and uncertainties, including those discussed below. Our actual
results,  performance  or  achievements  could differ materially from historical
results  as  well  as  those  expressed  in,  anticipated,  or  implied by these
forward-looking  statements.  We do not undertake any obligation to revise these
forward-looking  statements  to  reflect  any  future  events  or circumstances.

     Readers  should  not  place  undue  reliance  on  these  forward-looking
statements, which are based on management's current expectations and projections
about  future  events,  are not guarantees of future performance, are subject to
risks,  uncertainties  and  assumptions  (including  those described below), and
apply  only  as  of  the date of this filing. Our actual results, performance or
achievements  could  differ materially from the results expressed in, or implied
by, these forward-looking statements. Factors which could cause or contribute to
such  differences  include, but are not limited to, the risks to be discussed in
our  Annual  Report  on  form  10-KSB  and  in  the  press  releases  and  other
communications  to  shareholders issued by us from time to time which attempt to
advise  interested  parties  of  the  risks  and  factors  which  may affect our
business.  We  undertake  no  obligation  to  publicly  update  or  revise  any
forward-looking  statements,  whether  as  a  result  of new information, future
events,  or  otherwise.

OVERVIEW

     During  the period commencing with the fourth quarter of 2002 and ending in
December  2004,  the Company engaged in the business of providing consulting and
related services to private companies which wished to become reporting companies
under  the  Securities  Exchange  Act  of  1934,  but which lacked the financial
resources  for  an  initial  public  offering  ("IPO") and which did not wish to
become  a  reporting  company via a reverse merger.  Cytation discontinued these
operations  in  the first quarter of 2005 and was a shell company (as defined in
Rule  12b-2  of the Exchange Act) from the first quarter of 2005 through January
18,  2006.

     At  the  end  of  2005,  Cytation  had nominal operations.  The Company had
revenues  of  $59,114  in  fiscal  year  2005, as compared to $240,368 in fiscal
year  2004.  The  Company  had  a  net  loss of $173,605 in fiscal year 2005, as
compared  to a net loss of $696,689 in fiscal year 2004.  The differences in the
foregoing figures are the result of Cytation's discontinuation of operations and
costs  related to identification of an acquisition candidate in contemplation of
a  reverse  merger,  which  did  not  occur.

     On  January  18,  2006,  the Company acquired an operating subsidiary, Deer
Valley  Homebuilders,  Inc.  ("Deer  Valley").  Deer  Valley  is  a wholly-owned

                                        4
<PAGE>

subsidiary  of  Deer  Valley Acquisitions Corp. ("DVA"), which is a wholly-owned
subsidiary  of  the  Company.  Deer  Valley  was  formed in January, 2004.  Deer
Valley  manufactures  and designs manufactured homes which are sold to a network
of  independent  dealers located primarily in the southeastern and south central
regions  of  the  United  States.  Deer Valley maintains its business offices in
Guin,  Alabama  and  operates  manufacturing  facilities in Guin, Alabama and in
Sulligent,  Alabama.

     As a result of the acquisition of Deer Valley on January 18, 2006, Cytation
had  gross  revenues  for  the  first  quarter  of  2006  of $12,913,079 and has
significant  assets.  Because  Cytation discontinued its prior operations in the
first  quarter  of 2005 and was a shell company (as defined in Rule 12b-2 of the
Exchange  Act)  from  the  first  quarter  of  2005 through January 18, 2006 and
because  Cytation now has significant revenues from a subsidiary operating in an
entirely  different industry, management does not believe that it is informative
or  useful  to  compare the results of operations for the quarter ended April 1,
2006  to  the  quarter  ended March 31, 2005. As a result, the remainder of this
discussion  relates only to the quarter ended April 1, 2006. In conjunction with
this  discussion  it  is  imperative  that  investors  read the footnotes to the
financial  statements  attached  to  this  filing.

     When  evaluating  the  Company's  financial  condition  and  operating
performance,  the  most  important matters on which the company's executives are
currently focused are increasing daily production at Deer Valley's manufacturing
facilities  and  evaluating other growth opportunities.  Management is currently
evaluating  additional  plant  sites  and  new  product offerings to sustain the
company's rapid growth rate.  The key performance indicators management examines
are (1) the Deer Valley's production rate, in "floors" produced per day, (2) the
cost  of sales, (3) product gross margins, and (4) the size of the Deer Valley's
sales  backlog.

     Management feels that the following areas present significant opportunities
or  risks  for  the  Company:

     1)  Securities  Compliance

     Deer  Valley has been operated as a private company which is not subject to
federal  securities  laws  and,  therefore,  may  lack the internal or financial
control  infrastructure  and procedures necessary for public companies to comply
with  the  provisions  of  the  Securities  Exchange  Act  and  Sarbanes-Oxley
regulations.  Deer  Valley,  DVA,  and  the  Company are coordinating with legal
counsel and auditors to put in place proper financial controls and procedures to
insure  full  compliance with and disclosure under all relevant securities laws.
Of  course,  there  can  be  no  guarantee  that  there  will  be no significant
deficiencies  or  material  weaknesses in the quality of Deer Valley's financial
controls.  The  greatest  challenge  Management  foresees in implementing proper
controls and procedures is that the cost to Deer Valley of such compliance could
be  substantial  and  could  have  a  material  adverse effect on our results of
operations.

     2)  Downturn  in  the  Manufactured  Housing  Industry

     In  recent years, the manufactured housing industry experienced a prolonged
and  significant  downturn  as  consumer  lenders  began to tighten underwriting
standards and curtail credit availability in response to higher than anticipated
rates  of  loan defaults and significant losses upon the repossession and resale
of  homes  securing  defaulted  loans.  According  to  the  Manufactured Housing
Institute, domestic shipments of manufactured homes peaked in calendar year 1998
with  the  shipment  of  372,843  homes,  before declining to a total of 130,802
manufactured  homes  in  calendar year 2004. The manufactured housing industry's
share of new single-family housing starts also increased to 24% in calendar year
1997  before  declining  to  7.5%  of  all  new  single-family housing starts in
calendar  year  2004.  Other  causes of the downturn include a reduced number of
consumer  lenders  in  the  traditional  chattel  (home-only) lending sector and
higher  interest  rates  on  home-only  loans.  These  factors  have resulted in
declining  wholesale  shipments,  excess manufacturing and retail locations, and
surplus  inventory.

     Despite  the  industry decline, which commenced in calendar year 1999, Deer
Valley  has  been  able to successfully launch its business through an efficient
manufacturing  and production facility, flexible product designs, an experienced
and  capable  sales  team,  stringent  cost  controls,  and  attention to dealer
relations,  customer  satisfaction  and  service  efforts.  Additionally,  Deer
Valley's affiliated dealers often endeavor to distinguish Deer Valley by selling
our manufactured homes as part of a land-home package which may be financed by a
conventional  mortgage. Finally, Deer Valley focuses on the multi-section sector
of  the  manufactured housing market, which Management feels offers the greatest
potential  for  growth,  because  multi-section  homes  often have an appearance
similar  to  more traditional site-built homes but are competitively priced when
compared  to  a  site-built  home.

     3)  Rising  Interest  Rates  and  Residual  Effects  of  Hurricane  Katrina

     Two  important  factors  could  affect  Deer  Valley's  sales: the residual
effects  of  Hurricane Katrina and rising interest rates.  Interest rates have a
marked  effect  upon  the  manufactured  housing  market.  Management feels that

                                        5
<PAGE>

rising  interest  rates  will  drive  buyers from traditional "site built" homes
toward  the upper end of the manufactured housing market, where our products are
positioned.  However,  additional  increases  in interest rates could eventually
adversely  affect  buyers  of  Deer  Valley  products and could cause dealers to
reduce  inventories  because  of  "Floor-Plan"  expenses.

     Hurricane  Katrina  created a huge need for the rapid replacement of houses
in  the  Gulf  Coast  Region.  The  lure  of  lucrative  "FEMA" contracts caused
suppliers to disrupt or delay normal shipments to their dealers.  This created a
rush  by  dealers  to  establish  new relationships or increase orders with Deer
Valley,  which did not interrupt its service in this way.  However, because FEMA
has  ceased  ordering  manufactured homes for persons displaced by Katrina, Deer
Valley  will face increased competition in our market segment as other producers
return  to  the  commercial  supply  market.

     4)  Increased  Competition  from  Other  Producers

     Recently,  large  producers  of single section homes have focused on either
entering  the  multi-section  home  market  or  expanding their presence in that
market.  Accordingly,  Deer Valley will likely face increased competition in our
market  segment.

     5)  "Floor  Plan"  Credit  Available  to  Manufactured  Home  Dealers

     Reduced  availability of floor plan financing for manufactured home dealers
could negatively impact Deer Valley's business.  A major floor plan financer for
manufactured  housing  was recently purchased.  If this financer or its acquirer
were to discontinue floor plan financing programs for manufactured home dealers,
approximately  one-third  of  the floor plan financing available to manufactured
home dealers would disappear.  An occurrence of this type could have a material,
adverse  impact upon Deer Valley's business, since dealers would have additional
difficulty  in procuring funds to inventory homes based on floor plan financing.

     RESULTS  OF  OPERATIONS

The  following  discussion  of our financial condition and results of operations
should  be read in conjunction with our financial statements, included herewith.
This  discussion  should  not  be  construed to imply that the results discussed
herein will necessarily continue into the future, or that any conclusion reached
herein will necessarily be indicative of actual operating results in the future.
Such  discussion  represents only the best present assessment by our management.
Historical  financial  information presented for the quarter ended April 1, 2006
is  that  of  the Company on a consolidated basis with Deer Valley Homebuilders,
Inc.  and  Deer  Valley  Acquisitions  Corp.,  which  reflects  the  Company's
acquisition  of  Deer  Valley  Homebuilders,  Inc.  on  January  18,  2006.

HISTORICAL  RESULTS  -  QUARTER  ENDED  APRIL 1,  2006

REVENUES.  Overall  gross  revenue  for  the  quarter  ended  April  1, 2006 was
$12,913,079.  Deer  Valley's  second  plant in Sulligent Alabama (the "Sulligent
Plant")  began  operations  on  or about March 1, 2006. Revenues for the quarter
ended  April  1,  2006  reflect  a  full  quarter of operations at Deer Valley's
original plant in Guin, Alabama and approximately one month of operations at the
Sulligent Plant. The full impact of the Sulligent Plant on revenues and earnings
will  likely  not  be  realized  until  the  second  quarter  of  2006.

SELLING,  GENERAL,  AND  ADMINISTRATIVE  EXPENSES.  General  and  administrative
expenses  consisted  of  payroll and related expenses for executive, accounting,
and  administrative  personnel,  professional  fees, and other general corporate
expenses.  Selling,  general,  and administrative expenses for the quarter ended
April  1,  2006  were  $1,249,327.  These  general and administrative costs have
increased  at  our operating subsidiary, Deer Valley, primarily due to increased
production, sales, and operating expenses. At Deer Valley, the production direct
cost  of goods has remained generally in the same ratio to sales, with increased
quantity  discounts being offset by a rise in material cost. In addition, profit
margins  for  this  quarter  were  reduced  by  one-time  start-up  costs  of
approximately  $250,000  associated  with  the  opening  of the Sulligent Plant.

NET  INCOME  (LOSS).  The  net  income  for  the quarter ended April 1, 2006 was
$463,502.  After  accounting for the dividend payable to preferred shareholders,
the  net income available for common stockholders for the quarter ended April 1,
2006  was  $350,416.  Increased production and sales of Deer Valley's operations
have  bolstered  net  income.

                                        6
<PAGE>

LIQUIDITY  AND  CAPITAL  RESOURCES

     Management  believes  that  the  Company currently has sufficient cash flow
from  operations,  available bank borrowings, cash, and cash equivalents to meet
its  short-term  working  capital requirements. As of April 1, 2006, the Company
had  approximately  $3,555,528  in  cash  and  cash  equivalents. Because of the
current  profits  generated by operations and lack of significant capital demand
under  our  current business plan, our cash reserves are expected to continue to
grow  each  month.  Should  our  costs  and expenses prove to be greater than we
currently  anticipate, or should we change our current business plan in a manner
which  will increase or accelerate our anticipated costs or capital demand, such
as  through  the  acquisition  of  new  products,  our  working capital could be
depleted  at  an  accelerated  rate.

     The company spends its cash to fund increases in production capacity at its
operating  subsidiary,  Deer  Valley,  for  special legal, accounting, and audit
services  necessary to meet SEC reporting requirements, and to pay expenses.  To
the  extent  that  it  becomes  necessary  to  raise  additional  cash  in  the
future  as  our  current  cash  and working capital resources are  depleted,  we
will  seek  to  raise  it  through  the public or private sale of debt or equity
securities,  the procurement of advances on contracts or licenses, funding  from
joint-venture  or strategic partners, debt financing or short-term loans,  or  a
combination  of  the  foregoing.  We  also  may  seek  to  satisfy  indebtedness
without  any  cash  outlay  through  the  private  issuance  of  debt  or equity
securities.

     The  net  cash used in operating activities as of April 1, 2006 $8,711. The
net  cash used in investing activities as of April 1, 2006 was $3,022,887, which
primarily  reflects the amount related to the purchase of Deer Valley, which was
$6,375,000,  net  of  cash  acquired  in  the  purchase, as well as purchases of
equipment. The net cash provided by financing activities as of April 1, 2006 was
$6,434,071, the majority of which resulted from the issuance of preferred stock.

     Deer Valley is contingently liable under the terms of repurchase agreements
with  financial institutions providing inventory financing for retailers of Deer
Valley's  products.  These  arrangements,  which  are customary in the industry,
provide for the repurchase of products sold to retailers in the event of default
by the retailer. The risk of loss under these agreements is spread over numerous
retailers. The price Deer Valley is obligated to pay generally declines over the
period  of  the  agreement  (typically  18 to 24 months) and the risk of loss is
further  reduced  by the sale value of repurchased homes. The maximum amount for
which  Deer  Valley  is  contingently  liable  under such agreements amounted to
$12,272,510  at April 1, 2006. As of April 1, 2006, the company had a reserve of
$60,000  for  future  repurchase  losses,  based  on  prior  experience  and  an
evaluation  of  dealers'  financial  conditions.  Deer  Valley  to  date has not
experienced  significant  losses under these agreements, and management does not
expect any future losses to have a material effect on the accompanying financial
statements.

FINANCING

     Deer  Valley  had a fixed-rate revolving line of credit with State Bank and
Trust  of  Guin,  Alabama.  Under  this  line of credit entered into on March 3,
2004,  the  Company  could make loan draws for business purposes up to a maximum
amount  of  $500,528  in the aggregate.  The line of credit matured on March 25,
2005  and  was  not  renewed.

     On  April  12, 2006, Deer Valley entered into a Loan and Security Agreement
providing  for a revolving line of credit in an amount not to exceed Two Million
Five  Hundred Thousand and No/100 Dollars ($2,500,000.00) (the "Loan") evidenced
by  a  revolving  credit  note  (the "Note") and secured by accounts receivable,
inventory,  equipment and all other tangible and intangible personal property of
Deer  Valley,  DVA,  and Cytation. The purpose of the Loan is to provide working
capital,  to provide Letter of Credit support, to replace Deer Valley's existing
revolving  line  of  credit  with  State  Bank and Trust, and to provide interim
financing for the acquisition of the real property on which Deer Valley operates
a plant in  Sulligent, Alabama.  The Loan has a one year term and has a variable
interest  rate  at 2.60% above LIBOR.  Upon issuance of a letter of credit, Deer
Valley  is  charged a letter of credit fee equal 1.00% of the face amount of the
letter  of  credit.  The  Loan  provides  for  conditions  to meet prior to each
advance,  including  financial  ratios.

     In  addition  to  the  revolving  line of credit described in the preceding
paragraph,  Deer  Valley,  during  its normal course of business, is required to
issue  irrevocable  standby  letters of credit in the favor of independent third
party  beneficiaries  to  cover  obligations  under  repurchase  agreements.

                                        7
<PAGE>

     As  of  April  1,  2006, the following letters of credit were issued and in
force:

     Letter  of  Credit  No.  98  issued  through  State  Bank  &  Trust  in the
     amount  of  $400,000 to the favor of beneficiary Bombardier Capital expired
     on January 27, 2006 and was replaced with letter of credit to GE Commercial
     on  January  27,  2006  and  expiring January 27, 2007. The beneficiary was
     changed  from  Bombardier Capital to GE, due to GE's buyout of Bombardier's
     manufactured  housing  floor  plan  division. Personally guaranteed by Joel
     Logan,  President  and  General  Manager  of  Deer  Valley.

     Letter  of  Credit  No.  93  issued  through  State  Bank  &  Trust  in the
     amount  of  $100,000 to the favor of beneficiary 21st Mortgage Corporation,
     issued  May  3,  2005 and expiring May 3, 2006, pending renewal. Personally
     guaranteed  by  the  three  largest  former  shareholders  of  Deer Valley.

     Letter  of  Credit  No.  97  issued  through  State  Bank  &  Trust  in the
     amount  of  $150,000  to the favor of Textron Financial Corporation, issued
     August  29,  2005  and  expiring  August  29,  2006,  pending  renewal.

     All  of  the  Letters  of  Credit above are required under the terms of the
Repurchase  Agreements  described  below  in  the  section  entitled  "Critical
Accounting  Estimates."  As  of  April 1, 2006, no amounts had been drawn on the
above  irrevocable  letters  of  credit  by  the  beneficiaries.

     Deer Valley is also obligated under a Promissory Note payable to State Bank
&  Trust  of  Guin,  Alabama  (the  "B&T  Note")  having  a principal balance of
$1,465,904.  The  B&T  Note is payable in monthly installments of $10,000 (which
includes  interest  at 5.00%) and matures on November 11, 2008.  The B&T Note is
secured  by  all assets of the Company and is personally guaranteed by two major
stockholders  of  the  Company.

     Management  does  not  believe  that  current debt commitments will make it
difficult  to  secure additional debt or equity financing, since the company has
no  significant  debt  other  than  long-term mortgages, trade payables, and the
earnout  agreement  referenced  in  "Off-Balance  Sheet  Arrangements"  below.

CRITICAL  ACCOUNTING  POLICIES

     Our  discussion  and  analysis  of  our  financial condition and results of
operations  are based upon our financial statements, which have been prepared in
accordance with accounting principles generally accepted in the United States of
America.  The preparation of these consolidated financial statements requires us
to  make  estimates  and  judgments  that affect the reported amounts of assets,
liabilities, revenues and expenses, and related disclosures of contingent assets
and  liabilities.  For  a  description  of those estimates, see Note 5, Critical
Accounting  Policies  and  Estimates,  contained in the explanatory notes to the
Company's financial statements for the quarter ended April 1, 2006, contained in
this  filing.  On  an  ongoing basis, we evaluate our estimates, including those
related  to reserves, deferred tax assets and valuation allowance, impairment of
long-lived  assets,  fair  value of equity instruments issued to consultants for
services, and estimates of costs to complete contracts. We base our estimates on
historical  experience  and  on various other assumptions which we believe to be
reasonable  under  the  circumstances,  the  results of which form the basis for
making  judgments  about  the carrying value of assets and liabilities which are
not  readily  apparent  from other sources. Actual results may differ from these
estimates  under  different  assumptions or conditions. However, we believe that
our  estimates,  including  those for the above-described items, are reasonable.

CRITICAL  ACCOUNTING  ESTIMATES

     Management  is  aware that certain changes in accounting estimates employed
in  generating  financial  statements  can have the effect of making the Company
look  more  or  less profitable than it actually is. Management does not believe
that either the Company or its auditors have made any such changes in accounting
estimates.  A  summary of the most critical accounting estimates employed by the
Company  in  generating  financial  statements  follows  below.

WARRANTIES

     We  provide  our  retail  buyers  with a one-year limited warranty covering
defects  in  material or workmanship, including plumbing and electrical systems.
We  record  a  liability  for  estimated future warranty costs relating to homes
sold,  based  upon  our assessment of historical experience and industry trends.
In  making  this  estimate, we evaluate historical sales amounts, warranty costs
related to homes sold and timing in which any work orders are completed.  We had
a reserve for estimated warranties of $592,500 as of April 2, 2006.  Although we
maintain  reserves  for  such  claims,  there  can be no assurance that warranty
expense  levels  will remain at current levels or that the reserves that we have

                                        8
<PAGE>

set aside will continue to be adequate.  A large number of warranty claims which
exceed  our current warranty expense levels could have a material adverse affect
upon  our  results  of  operations.

VOLUME  INCENTIVES  PAYABLE

     We  have  relied  upon volume incentive payments to our independent dealers
who retail our products.  These volume incentive payments are accounted for as a
reduction  to  gross  sales,  and  are  estimated  and accrued when sales of our
manufactured  homes  are  made  to  our  independent  dealers.  Volume incentive
reserves  are  recorded  based  upon the annualized purchases of our independent
dealers  who purchase a qualifying amount of home products from us.  We accrue a
liability  to  our  dealers, based upon estimates derived from historical payout
rates.  We  had  a reserve for volume incentives payable of $137,779 as of April
2,  2006.

RESERVE  FOR  REPURCHASE  COMMITMENTS

     Most  of  our independent dealers finance their purchases under a wholesale
floor  plan  financing  arrangement under which a financial institution provides
the  dealer  with  a  loan  for  the  purchase price of the home and maintains a
security  interest  in  the home as collateral.  When entering into a floor plan
arrangement,  the  financial institution routinely requires that we enter into a
separate  repurchase  agreement  with  the lender, under which we are obligated,
upon  default  by the independent dealer, to repurchase the manufactured home at
our  original  invoice  price  less  the  cost  of  administrative  and shipping
expenses.  Our  potential  loss  under  a repurchase obligation depends upon the
estimated net resale value of the home, as compared to the repurchase price that
we  are  obligated  to  pay.  This  amount generally declines on a predetermined
schedule  over  a  period  that  usually  does  not  exceed  24  months.

     The risk of loss that we face under these repurchase agreements is lessened
by  several  factors,  including  the  following:

     (i)  the  sales  of  our  products  are spread over a number of independent
          dealers,
     (ii) we have  had  only  isolated  instances  where  we  have  incurred  a
          repurchase  obligation,
     (iii) the price  we  are  obligated  to  pay  under  such  repurchase
          agreements  declines  based  upon a predetermined amount over a period
          which  usually  does  not  exceed  24  months,  and
     (iv) we have  been  able  to  resell  homes  repurchased  from  lenders  at
          current  market  prices,  although  there is no guarantee that we will
          continue  to  be  able  to  do  so.

     The  maximum amount for which the Company is contingently liable under such
agreements  amounted  to approximately $12,272,510 at April 1, 2006. As of April
1,  2006,  we  had  a  reserve  of  $60,000  established  for  future repurchase
commitments,  based  upon our prior experience and evaluation of our independent
dealers'  financial  conditions.  This  represents  an increase from the reserve
amount of $35,000, due to a substantial increase in Deer Valley's sales compared
to  the  first  quarter of 2005. Because Deer Valley to date has not experienced
any  significant  losses  under these agreements, management does not expect any
future  losses  to  have  a  material  effect  on  our  accompanying  financial
statements.

REVENUE  RECOGNITION

     Revenue for Deer Valley's products sold to independent dealers is generally
recorded  when  all of the following conditions have been met:  (i) an order for
the  home  has  been received from the dealer, (ii) an agreement with respect to
payment terms has been received, and (iii) the home has been shipped and risk of
loss  has  passed  to  the  dealer.

RECENT  ACCOUNTING  PRONOUNCEMENTS

     In  December  2004,  the FASB issued SFAS No.153, "Exchanges of Nonmonetary
Assets,  an  amendment  of  APB  Opinion  No.  29,  Accounting  for  Nonmonetary
Transactions."  The  amendments made by Statement 153 are based on the principle
that  exchanges of nonmonetary assets should be measured based on the fair value
of  the assets exchanged. Further, the amendments eliminate the narrow exception
for  nonmonetary  exchanges  of  similar productive assets and replace it with a
broader  exception  for  exchanges  of  nonmonetary  assets  that  do  not  have
commercial substance. Previously, Opinion 29 required that the accounting for an
exchange  of  a productive asset for a similar productive asset or an equivalent
interest in the same or similar productive asset should be based on the recorded
amount  of the asset relinquished. Opinion 29 provided an exception to its basic

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measurement  principle  (fair value) for exchanges of similar productive assets.
The  FASB  believes  that  exception  required  that some nonmonetary exchanges,
although commercially substantive, be recorded on a carryover basis. By focusing
the  exception  on  exchanges which lack commercial substance, the FASB believes
this statement produces financial reporting which more faithfully represents the
economics  of  the  transactions.  SFAS  153  is effective for nonmonetary asset
exchanges  occurring  in  fiscal  periods beginning after June 15, 2005. Earlier
application  is  permitted  for  nonmonetary asset exchanges occurring in fiscal
periods  beginning  after the date of issuance. The provisions of SFAS 153 shall
be  applied  prospectively. The Company has evaluated the impact of the adoption
of  SFAS  153,  and  does  not  believe  the  impact  will be significant to the
company's  overall  results  of  operations  or  financial  position.

     In  December 2004, the FASB issued SFAS No.123 (revised 2004), "Share-Based
Payment".  SFAS  123(R)  will  provide  investors  and  other users of financial
statements  with  more  complete  and neutral financial information by requiring
that  the  compensation  cost  relating  to  share-based payment transactions be
recognized in financial statements. That cost will be measured based on the fair
value  of  the equity or liability instruments issued. SFAS 123(R) covers a wide
range  of  share-based  compensation  arrangements  including  share  options,
restricted share plans, performance-based awards, share appreciation rights, and
employee  share  purchase  plans.  SFAS  123(R) replaces FASB Statement No. 123,
"Accounting  for  Stock-Based  Compensation", and supersedes APB Opinion No. 25,
"Accounting  for  Stock  Issued to Employees." SFAS 123, as originally issued in
1995,  established  as  preferable  a  fair-value-based method of accounting for
share-based  payment  transactions  with  employees.  However,  that  statement
permitted entities the option of continuing to apply the guidance in Opinion 25,
as long as the footnotes to financial statements disclosed what net income would
have  been had the preferable fair-value-based method been used. Public entities
(other  than  those  filing as small business issuers) will be required to apply
SFAS  123(R)  as  of  the  first interim or annual reporting period which begins
after  June 15, 2005. For public entities filing as small business issuers, SFAS
123(R)  is  applicable  as  of  the  beginning  of  the  first interim or annual
reporting  period  beginning  after  December  15,  2005.

     As of April 1, 2006, the Company had not yet created a stock incentive plan
which  authorizes  the  issuance  of options to purchase common stock. Effective
January  1,  2006,  the Company adopted the fair value recognition provisions of
SFAS  No.  123(R),  using the modified-prospective-transition method. Under that
transition  method, compensation cost for all share-based payments granted prior
to,  but  not yet vested as of January 1, 2006, are based on the grant date fair
value  estimated  in accordance with the original provisions of SFAS No. 123 and
on  the  compensation  cost  for  all share-based payments granted subsequent to
January 1, 2006, based on the grant-date fair value estimated in accordance with
the  provisions  of  SFAS  No.123(R).  Results  for  prior periods have not been
restated.  Adopting SFAS No.123(R) on January 1, 2006 did not have any effect on
the  Company's  net  income and earning per share for the quarter ended April 1,
2006  since  no  options  were  granted.

     In  December 2004, the Financial Accounting Standards Board issued two FASB
Staff Positions-FSP FAS 109-1, Application of FASB Statement 109 "Accounting for
Income  Taxes"  to the Tax Deduction on Qualified Production Activities Provided
by  the  American  Jobs  Creation  Act of 2004, and FSP FAS 109-2 Accounting and
Disclosure  Guidance  for the Foreign Earnings Repatriation Provision within the
American  Jobs Creation Act of 2004. Neither of these affected the Company as it
does  not  participate  in  the  related  activities.

PROPERTY

     The  Company's  executive  and  operating  offices  are  located  at  4902
Eisenhower  Blvd.,  Suite  185,  Tampa,  FL  33634.  The telephone number at the
Company's  executive  offices  is  (813)  885-5998.  Deer  Valley's  principal
manufacturing  plant  and  offices  are  located  at  205 Carriage Street, Guin,
Alabama  35563,  and  its  telephone  number  is  (205)  468-8400. Deer Valley's
principal  manufacturing  plant  and company offices consists of a manufacturing
plant  with  107,511 square feet, a frame shop with 10,800 square feet, material
shed  of  23,172  square feet and offices with 11,250 square feet of space. Deer
Valley  owns  the  buildings  and  25.5  acres  underlying  these  facilities.

     Due  to  increased  sales,  Management  believed that the Company needed to
obtain  a  small  satellite  production  facility  near to its facility in Guin,
Alabama,  in  2006.  On  January  25  2006,  the  Company  approved  Deer Valley
Homebuilders,  Inc.  entering  into  a  Sales  Contract  with  Steve J. Logan to
purchase  real  property  located at 7668 Highway 278 in Sulligent, Alabama (the
"Sulligent  Property").

SUBSEQUENT  EVENT

     On  April 18, 2006, Deer Valley purchased the Sulligent Property from Steve
J. Logan.  The Sulligent Property consists of a 65,992 square foot manufacturing
plant  located  on  approximately  13 acres of land.  The purchase price for the
Sulligent Property was $725,000, subdivided as follows.  Deer Valley assumed Mr.
Logan's  mortgage  of approximately $610,000 and will pay the remaining $115,000

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<PAGE>

to  Mr. Logan in equal monthly payments of $5,000 for twenty-three months.  Deer
Valley  obtained the funds for the purchase price of the Sulligent Property from
its  revolving  line  of  credit  described above under the heading "Financing."
Prior  to acquiring the Sulligent Property, Deer Valley's plant on the Sulligent
Property  operated,  beginning  on  February 20, 2006, under a short-term lease.

     Deer  Valley does not invest in real estate or real estate mortgages except
for  those  necessary  to  support  the  company's  normal  business  purposes.

WEBSITE

     Deer  Valley  maintains a website at www.deervalleyhb.com.  The information
contained  on  Deer  Valley's  website  is  not a part of this filing, nor is it
incorporated  by  reference  into  this  filing.

OFF-BALANCE  SHEET  ARRANGEMENTS

     In  connection with the purchase of Deer Valley Homebuilders on January 18,
2006,  the  Company  entered  into  the  Earnout  Agreement,  pursuant to which,
additional  payments  may  be  paid  to  the  former  owners  of  Deer  Valley
Homebuilders,  Inc.,  as  an  earnout, based upon the Net Income Before Taxes of
Deer Valley Homebuilders, Inc. during the next five (5) years up to a maximum of
$6,000,000.  The  business purpose of executing the Earnout Agreement was to set
the  purchase  price of Deer Valley Homebuilders, Inc. by an objective standard,
given  that  the  owners  of  DVH and the Company could not agree on an outright
purchase  price

     During  the  term  of  the  Earnout  Agreement,  50%  of the pre-tax profit
exceeding  $1,000,000  per  year will be accrued and become distributable to the
former  owners  of  Deer  Valley.  For  the fourth quarter of 2005, such pre-tax
profit  target was reduced to a quarterly figure of $250,000. During the quarter
ended  April  1, 2006 Deer Valley has not achieved $1,000,000 in pre-tax profit,
so  the  Company  has not accrued any earnout attributable to the quarter ending
April  1,  2006. Deer Valley had pre-tax profit in the fourth quarter of 2005 in
the  amount  of  $1,242,814,  of  which $992,814 was above the quarterly earnout
threshold  of  $250,000.  Accordingly,  the Company accrued 50% of the amount in
excess  of  earnout  threshold  in the amount of $496,407. The maximum remaining
potential  accrual  under  the  Earnout  Agreement  is  $5,503,593.

ITEM  3.     CONTROLS  AND  PROCEDURES

EVALUATION  OF  DISCLOSURE  CONTROLS  AND  PROCEDURES

     The  Company's  Chief  Executive Officer and acting Chief Financial Officer
has  evaluated  the  effectiveness  of  the  Company's  disclosure  controls and
procedures  (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act)
as  of  the  fiscal  period  ending April 1, 2006 covered by this Report on Form
10-QSB. Based upon such evaluation, the Chief Executive Officer and Acting Chief
Financial  Officer  has  concluded  that,  as  of  the  end  of such period, the
Company's  disclosure  controls  and  procedures  were not effective as required
under  Rules  13a-15(e) and 15d-15(e) under the Exchange Act. This conclusion by
the  Company's  Chief  Executive Officer and acting Chief Financial Officer does
not  relate  to  reporting  periods  after  April 1, 2006 or to the controls and
procedures  in  place  at  the  company's  subsidiaries.

     Several  individuals  have  been  nominated  for  election  to the Board of
Directors  of  the Company.  After the next election, it is anticipated that the
new  Board  of  Directors  will establish various committees, including an audit
committee.  In  addition,  the  Company's  Chief  Executive  and  Acting  Chief
Financial  Officer  is  devoting  considerable effort to continue to develop and
implement  a  system  of  disclosure  controls  and  procedures  to  ensure that
information  required  to be disclosed in our reports filed under the Securities
Exchange  Act  of  1934  is  accumulated  and communicated to management and its
officers,  as  appropriate,  to  allow  timely  decisions  regarding  required
disclosure.

CHANGES  IN  INTERNAL  CONTROLS  OVER  FINANCIAL  REPORTING

     Beginning  with  the  year  ending  December  31,  2007, Section 404 of the
Sarbanes-Oxley Act of 2002 will require us to include management's report on our
internal  control  over  financial  reporting in our Annual Report on Form 10-K.
The  internal  control  report  must  contain  (1)  a  statement of management's
responsibility  for  establishing and maintaining adequate internal control over
our  financial  reporting,  (2)  a  statement  identifying the framework used by
management  to  conduct  the  required  evaluation  of  the effectiveness of our
internal  control  over  financial reporting, (3) management's assessment of the
effectiveness  of our internal control over financial reporting as of the end of

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<PAGE>

our  most  recent  fiscal  year,  including a statement as to whether or not our
internal control over financial reporting is effective, and (4) a statement that
our  registered  independent  public  accounting  firm has issued an attestation
report  on  management's  assessment  of  our  internal  control  over financial
reporting.

     In  order  to  achieve  compliance  with  Section 404 within the prescribed
period,  management  is planning to commence a Section 404 compliance project to
assess  the adequacy of our internal control over financial reporting, remediate
any  control  deficiencies that may be identified, validate through testing that
controls are functioning as documented, and implement a continuous reporting and
improvement  process  for  internal control over financial reporting.  Except as
described  above,  during the first quarter of fiscal year 2006, there have been
no changes in our internal control over financial reporting that have materially
affected,  or  are  reasonably likely to materially affect, our internal control
over  financial  reporting.

INHERENT  LIMITATIONS  OF  THE  EFFECTIVENESS  OF  INTERNAL  CONTROL

     A  control  system,  no matter how well conceived and operated, can provide
only  reasonable,  not  absolute,  assurance that the objectives of the internal
control  system  are  met.  Because  of the inherent limitations of any internal
control  system,  no  evaluation of controls can provide absolute assurance that
all  control  issues,  if  any,  within  a  company  have  been  detected.

PART  II     OTHER  INFORMATION

ITEM  1.     LEGAL  PROCEEDINGS

     Although  the Company in the normal course of business is subject to claims
and  litigation, the Company is not a party to any material legal proceeding nor
is the Company aware of any circumstance which may reasonably lead a third party
to  initiate  legal  proceeding  against  the  Company.

     As  of  the  date  of  this  filing, there are no material pending legal or
governmental proceedings relating to our Company or properties to which we are a
party,  and  to  our knowledge there are no material proceedings to which any of
our  directors,  executive  officers, or affiliates are a party adverse to us or
which  have  a  material  interest  adverse  to  us.

ITEM  2.     UNREGISTERED  SALES  OF  EQUITY  SECURITIES  AND  USE  OF  PROCEEDS

Unregistered  Sales  of  Equity  Securities

     Other than the sales reported on Form 8-K, there were no unregistered sales
of  equity  securities.

Issuer  Purchases  of  Equity  Securities

     The  Company  did  not  repurchase  any equity securities during the fiscal
quarter  ended  April 1,  2006.

ITEM  3.     DEFAULTS  UPON  SENIOR  SECURITIES

     None.

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

     None.

ITEM  5.     OTHER  INFORMATION

     As  of  January  1, 2006, the Company has elected to change its fiscal year
ending  period  from  a  calendar  year ending December 31, with quarters ending
March 31, June 30, and September 30, to a 52-53 week year ending on the Saturday
closest  to  December  31. Under either system the end of the most recent fiscal
year  was  December  31, 2005, and the commencement of the first quarter of 2006
was  January  1. Accordingly, there were no days which fell under one system but
which  were  excluded from a period under the other system. Under the 52-53 week
year  end,  the  quarter  beginning  January  1,  2006  ended  April  1,  2006.

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ITEM  6.     EXHIBITS

EXHIBIT NO.              DESCRIPTION
3.01  Certificate  of  Incorporation  of  Cytation  Corporation.  (1)
3.02  Bylaws  of  Cytation  Corporation.  (1)
4.01  Certificate of Designation, Rights, and Preferences of Series A
      Convertible Preferred  Stock.  (2)
4.02  Certificate of Designation, Rights, and Preferences of Series B
      Convertible Preferred  Stock.  (2)
4.03  Certificate of Designation, Rights, and Preferences of Series C
      Convertible Preferred  Stock.  (2)
4.04  Certificate of Designation, Rights, and Preferences of Series D
      Convertible Preferred Stock. (1)
10.01 Securities  Purchase  and Share Exchange Agreement dated January 18, 2006,
      by and  among  the  Company,  Richard  A.  Fisher,  Kevin J. High, certain
      purchasers  of  the  Company's  Series  A  Convertible  Preferred  Stock,
      DeerValley Acquisitions  Corp., and certain other persons a party thereto.
      (2)
10.02 Investor  Rights  Agreement,  by  and  among  the  Company,  each  of  the
      purchasers  of  the  Company's  Series  A  Convertible Preferred Stock,
      and certain  other  persons  a  party  thereto.  (2)
10.03 Earnout  Agreement.  (2)
10.04 Form of  Series  A  Common  Stock  Purchase  Warrant.  (2)
10.05 Form of  Series  B  Common  Stock  Purchase  Warrant.  (2)
10.06 Form of  Series  C  Common  Stock  Purchase  Warrant.  (1)
10.07 Form of  Series  D  Common  Stock  Purchase  Warrant.  (1)
10.08 Form of  Series  E  Common  Stock  Purchase  Warrant.  (1)
10.09 Form of  Series  BD-1  Common  Stock  Purchase  Warrant.  (1)
10.10 Form of  Series  BD-2  Common  Stock  Purchase  Warrant.  (1)
10.11 Form of  Series  BD-3  Common  Stock  Purchase  Warrant.  (1)
10.12 Form of  Series  BD-4  Common  Stock  Purchase  Warrant.  (1)
10.13 Form of  Series  BD-5  Common  Stock  Purchase  Warrant.  (1)
10.14 Interest  Bearing  Non-Convertible  Installment  Promissory  Note.  (2)
10.15 Placement  Agent  Agreement  between  Cytation  Corporation  and  Midtown
      Partners,  LLC.  (2)
10.16 Debt Exchange  Agreement  between  Vicis  Capital Master Fund and Cytation
      Corporation.  (1)
10.17 Revolving  Credit  and  Security  Agreement.  (3)
10.18 Revolving  Credit  Note.  (3)
10.19 Continuing  Guaranty  of  Cytation  Corporation.  (3)
10.20 Continuing  Guaranty  of  Deer  Valley  Acquisitions  Corp.  (3)
10.21 Sales  Contract  for  Sulligent  Property.  (4)
21.01 List of  Subsidiaries  of  the  Company.  (5)
31.01 Certification  of  Chief  Executive Officer pursuant to Rule 13a-14(a) and
      15d-14(a)  as  adopted pursuant to Section 302 of the Sarbanes-Oxley Act
      of 2002,  dated  March  3,  2006.  (6)
31.02 Certification of Acting Chief Financial Officer pursuant to Rule 13a-14(a)
      and 15d-14(a) as adopted pursuant to Section 302 of the Sarbanes-Oxley Act
      of 2002,  dated  March  3,  2006.  (6)
32.01 Certification  of  Chief  Executive  Officer pursuant to 18 U.S.C. Section
      1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
      2002, dated  March  3,  2006.  (6)
32.02 Certification  of  Acting  Chief  Financial  Officer pursuant to 18 U.S.C.
      Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act
      of  2002,  dated  March  3,  2006.  (6)

     (1)  Previously  filed  as  an  exhibit  to  the  Registration Statement on
          Form SB-2 filed with the SEC on April 19, 2006 and incorporated herein
          by  reference.

     (2)  Previously  filed  as  an  exhibit  to the Form 8-K filed with the SEC
          on  January  25,  2006  and  incorporated  herein  by  reference.

     (3)  Previously  filed  as  an  exhibit  to the Form 8-K filed with the SEC
          on  April  18,  2006  and  incorporated  herein  by  reference.

     (4)  Previously  filed  as  an  exhibit  to the Form 8-K filed with the SEC
          on  April  24,  2006  and  incorporated  herein  by  reference.

     (5)  Previously  filed  as  an  exhibit  to  the Form 10-KSB filed with the
          SEC  on  March  30,  2006  and  incorporated  herein  by  reference.

     (6)  Filed  herewith.

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SIGNATURE
---------

     Pursuant  to  the  requirements 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.


                              Cytation  Corporation
                              ---------------------
                                       (Registrant)


Dated:  May  22,  2006       By:  /s/  Charles  G.  Masters
                                  -------------------------
                                  Charles  G.  Masters
                                  President & Chief Executive Officer

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