EX-14
      2





Pebble
      Beach enterprises, Inc.


1200
      Truxton Avenue #130


Bakersfield,
      CA 93301


(661)
      327-0067


CODE
      OF ETHICS


for
      Pebble Beach Enterprises, Inc.   a


Nevada
      corporation


Because
      Pebble Beach Enterprises currently has its equity shares publicly traded, senior
      financial officers of Pebble Beach Enterprises, Inc. are held to an especially
      high set of ethical standards, which are further described below. Senior
      financial officers of Pebble Beach Enterprises will not commit acts contrary
      to
      these standards of ethical conduct nor shall they condone the commission of
      such
      acts by others within the Pebble Beach Enterprises organization.


Because
      Pebble Beach Enterprises is currently applying to have its equity shares
      publicly traded, senior financial officers of Pebble Beach Enterprises, Inc.
      are
      held to an especially high set of ethical standards, which are further described
      below. Senior financial officers of Pebble Beach Enterprises will not commit
      acts contrary to these standards of ethical conduct nor shall they condone
      the
      commission of such acts by others within the Pebble Beach Enterprises
      organization.


General
      Standards of Ethical Behavior


The
      principal executive officer, principal financial officer, controller and all
      other personnel will:


·
      Conduct their personal and
      professional affairs in a way that avoids both real and apparent conflicts
      of
      interest between their interests and the interests of the Company.


·
      Refrain from engaging in any
      activity that would compromise their professional ethics or otherwise prejudice
      their ability to carry out their duties to the Company.


·
      Communicate to executive
      management of the Company and to accountants engaged in financial audits of
      the
      Company, all relevant unfavorable as well as favorable information and
      professional judgments or opinions.


·
      Ensure that any and all
      dealings with regulatory agencies, federal, state and local authorities with
      which Pebble Beach Enterprises does business.


·
      Encourage open communication
      and full disclosure of financial information by providing a well understood
      process under which Management is kept informed of financial information of
      importance, including any departures from sound policy, practice, and accounting
      norms.


·
      Ensure that all relevant
      staff members understand the Company’s open communication and full disclosure
      standards and processes.


·
      Refrain from disclosing
      confidential information acquired in the course of their work except where
      authorized, unless legally obligated to do so, and, where applicable, as per
      the
      terms of any employment contract.


·
      Inform subordinates, as
      appropriate, regarding the confidentiality of information acquired in the course
      of their work and monitor, as needed, to ensure that subordinates maintain
      that
      confidentiality.


·
      Refrain from using or
      appearing to use confidential information acquired in the course of their work
      for unethical or illegal advantage, either personally or indirectly through
      others.


Standards
      Regarding Financial Records and Reporting


The
      principal financial officer and controller will:


·
      Establish appropriate
      systems and procedures to ensure that business transactions are recorded on
      the
      Company’s books in accordance with Generally Accepted Accounting Principals,
      established company policy, and appropriate regulatory pronouncements and
      guidelines.


·
      Establish appropriate
      policies and procedures for the protection and retention of accounting records
      and information as required by applicable law, regulation, or regulatory
      guidelines.


·
      Establish and administer
      financial accounting controls that are appropriate to ensure the integrity
      of
      the financial reporting process and the availability of timely, relevant
      information for the safe, sound, and profitable operation of the Company.


·
      Completely disclose all
      relevant information reasonably expected to be needed by the Company’s
      regulatory examiners and internal and external auditors for the full, complete,
      and successful discharge of their duties and responsibilities