EXHIBIT 14.0

                         LAST MILE LOGISTICS GROUP, INC.

                                 CODE OF ETHICS
                                     FOR THE
            PRINCIPAL EXECUTIVE OFFICER AND SENIOR FINANCIAL OFFICERS

         Last Mile Logistics Group, Inc., a Florida corporation (the "Company"),
is committed to conducting its business in compliance with all applicable laws,
rules and regulations and in accordance with high standards of business conduct.
The Company strives to maintain the highest standard of accuracy, completeness,
and disclosure in its financial dealings, records, and reports. These standards
serve as the basis for managing the Company's business, for meeting the
Company's duties to its shareholders, and for maintaining compliance with
financial reporting requirements. The Company's principal executive officer and
all of the Company's senior financial executives must agree to comply in all
material respects with the following principles. For the purposes of this Code
of Ethics, the term "senior financial officers" means the Company's principal
financial officer, the Company's principal accounting officer, the Company's
controller, and persons performing similar functions.

         The principal executive officer and each senior financial officer of
the Company will adhere to and advocate the following principles and
responsibilities governing his or her professional and ethical conduct, each to
the best of his or her knowledge and ability:

         1. Act with honesty and integrity and in an ethical manner, and attempt
to avoid actual or apparent conflicts of interest in personal and professional
relationships.

         2. Promptly disclose to the Company, through the Audit Committee, the
Chief Accounting Officer or the Company's legal counsel, any material
transaction or relationship that reasonably could be expected to give rise to an
actual or perceived conflict of interest.

         3. Provide full, fair, accurate, timely, and understandable disclosure
in reports and documents that the Company files with, or submits to, the United
States Securities and Exchange Commission and in other public communications
made by the Company.

         4. Provide constituents of the Company with information that is
accurate, complete, objective, relevant, timely and understandable.

         5. Comply in all material respects with applicable rules and
regulations of governmental authorities and agencies.

         6. Use reasonable judgment in the processing and recording of all
financial transactions.


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         7. Respect the confidentiality of information acquired in the course of
the Company's business, except when authorized or otherwise legally obligated to
disclose such information, and not use confidential information acquired in the
course of the Company's business for personal advantage.

         8. Share knowledge and maintain skills important and relevant to his or
her constituents' needs.

         9. Achieve responsible use of and control over all assets and resources
employed or entrusted to him or her.

         10. Comply with generally accepted accounting standards and practices,
rules, regulations and controls.

         11. Ensure that accounting entries are promptly and accurately recorded
and properly documented and that no accounting entry intentionally distorts or
disguises the true nature of any business transaction.

         12. Maintain books and records that fairly and accurately reflect the
Company's business transactions.

         13. Sign only those documents that he or she believes to be materially
true, correct and complete.

         14. Devise, implement, and maintain sufficient internal controls to
assure that financial record keeping objectives are met.

         15. Prohibit the establishment of any undisclosed or unrecorded funds
or assets for any purpose and provide for the proper and prompt recording of all
disbursements of funds and all receipts.

         16. Not knowingly be a party to any illegal activity.

         17. Respect and contribute to the legitimate and ethical objectives of
the Company.

         18. Not make, or tolerate to be made, materially false statements or
entries for any purpose in the books and records of the Company or in any
internal or external correspondence, memoranda, or communication of any type,
including telephone or wire communications.

         19. Report to the Company, through the Audit Committee, the Chief
Accounting Officer, or the Company's legal counsel any situation where any law,
rule or regulation, or this Code of Ethics, are known to have been violated.

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         The failure of any person to comply in all material respects with this
Code of Ethics will not be tolerated by the Company and that any material
deviation therefrom or material violation thereof will result in serious
consequences, which may include, but may not be limited to, reprimand, dismissal
or legal action.

         The persons subject to this Code of Ethics will acknowledge in writing
that they have been made aware of this Code of Ethics.

Adopted on March 20, 2007.

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