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**UNITED        STATES**

**SECURITIES        AND EXCHANGE COMMISSION**

**Washington,        D.C. 20549**

**FORM        10-QSB**

| (Mark                  one)                                                                                                                                                 |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| [X]  Quarterly                  report under Section 13 or 15(d) of the Securities Exchange Act                  of                  1934                         |
|                                                                                                                                          |
| For                  the quarterly period ended June 30, 2006                                                                                                          |
|                                                                                                                                          |
| [   ]  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: 000-49745                                                                                                                          |
|                                                                                                                                          |
| **UNITED                  ESYSTEMS, INC.**(Exact                  Name of Small Business Issuer as Specified in its                  Charter)                               |
|                                                                                                                                          |
| **Nevada**(State                  or Other Jurisdiction ofIncorporation                  or Organization)                                                                   | **91-2150635**(IRS                  EmployerIdentification                  No.) |
|                                                                                                                                          |
| **15431                  O’Neal Road****Gulfport,                  MS 39503**(Address                  of Principal Executive Offices)                                | **(228)                  832-1597**(Issuer’s                  Telephone Number) |
|                                                                                                                                          |
| (Former                  Name, Former Address and Former Fiscal Year, if Changed Since Last                  Report)                                                        |

**APPLICABLE        ONLY TO CORPORATE ISSUERS**

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**UNITED        ESYSTEMS, INC.**

**FORM        10-QSB**

**June 30,        2006**

**INDEX**

| **Part                  I - Financial Information** | **Page**                                                                         |
|-----------------------------------------------------|----------------------------------------------------------------------------------|
|                            |                                                                             |   |
| Item                  1.                            | Financial                  Statements                                            |   |
|                            |                                                                             |   |
|                                                | Consolidated                  Balance Sheets                                     | 3 |
|                            |                                                                             |   |
|                                                | Consolidated                  Statements of Income                               | 4 |
|                            |                                                                             |   |
|                                                | Consolidated                  Statements of Cash Flows                           | 5 |
|                            |                                                                             |   |
|                                                | Notes                  to Consolidated Financial Statements                      | 6                  - 9 |
|                            |                                                                             |   |
| Item                  2.                            | Management’s                  Discussion and Analysis or Plan of Operation | 10 |
|                            |                                                                             |   |
| Item                  3.                            | Controls                  and Procedures                                         | 17 |
|                            |                                                                             |   |
| **Part                  II - Other Information**    |                                                                             |
|                            |                                                                             |   |
| Item                  1.                            | Legal                  Proceedings                                               | 18 |
|                            |                                                                             |   |
| Item                  2.                            | Unregistered                  Sales of Equity Securities and Use of Proceeds     | 18 |
|                            |                                                                             |   |
| Item                  3.                            | Defaults                  Upon Senior Securities                                 | 18 |
|                            |                                                                             |   |
| Item                  4.                            | Submission                  of Matters to a Vote of Security Holders             | 19 |
|                            |                                                                             |   |
| Item                  5.                            | Other                  Information                                               | 19 |
|                            |                                                                             |   |
| Item                  6.                            | Exhibits                                                                         | 19 |
|                            |                                                                             |   |
|                                                | Signatures                                                                       | 20 |

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**PART        I.**
**FINANCIAL        INFORMATION**

**ITEM        1. FINANCIAL STATEMENTS**

| **UNITED                  ESYSTEMS, INC.****CONSOLIDATED                  BALANCE SHEETS** |
|--------------------------------------------------------------------------------------------|
|                                                                                       |   |   |   |
| **ASSETS**                                                                                 |

|                                                                                                                                                                                                                                                                                                                                                                     |   | **June 30,****2006** |      |  **December 31,****2005** |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------|-----------|-------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                     |   | **(Unaudited)**           |      |  **(Audited)**                 |   |
| **CURRENT ASSETS:                                                        ** |   |                      |           |                                |   |  |   |
| Cash                        and Cash Equivalents                                                                                                                                                                                                                                                                                                                         |   | $                         | 260,980   |                                | $      | 146,296 |   |
| Restricted                        Cash                                                                                                                                                                                                                                                                                                                                   |   |                      | 1,023,944 |                                |   | 1,519,235 |   |
| Certificate                        of Deposit                                                                                                                                                                                                                                                                                                                            |   |                      | --        |                                |   | 202,400 |   |
| Trade                        Receivables (net)                                                                                                                                                                                                                                                                                                                           |   |                      | 51,293    |                                |   | 21,025 |   |
| Commissions                        Receivable                                                                                                                                                                                                                                                                                                                            |   |                      | --        |                                |   | 207,505 |   |
| Other                        Receivables                                                                                                                                                                                                                                                                                                                                 |   |                      | 626       |                                |   | 1,040 |   |
| Other                        Assets                                                                                                                                                                                                                                                                                                                                      |   |                      | 11,649    |                                |   | 7,257 |   |
|                                                                                                                                                                                                                                                                                                                                                                     |   |                      |      |                                |   |   |   |
| Total                        Current Assets                                                                                                                                                                                                                                                                                                                              |   |                      | 1,348,492 |                                |   | 2,104,758 |   |
|                                                                                                                                                                                                                                                                                                                                                                     |   |                      |      |                                |   |   |   |
| **PROPERTY                        AND EQUIPMENT, Net**                                                                                                                                                                                                                                                                                                                   |   |                      | 119,269   |                                |   | 126,969 |   |
|                                                                                                                                                                                                                                                                                                                                                                     |   |                      |      |                                |   |   |   |
| **OTHER                        ASSETS**                                                                                                                                                                                                                                                                                                                                  |   |                      |      |                                |   |   |   |
| Deposits                                                                                                                                                                                                                                                                                                                                                                 |   |                      | 24,543    |                                |   | 32,620 |   |
|                                                                                                                                                                                                                                                                                                                                                                     |   |                      |      |                                |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                     |   | $                         | 1,492,304 |                                | $      | 2,264,347 |   |
|                                                                                                                                                                                                                                                                                                                                                                     |   |                      |      |                                |   |   |   |
| **LIABILITIES                        AND STOCKHOLDERS’ EQUITY**                                                                                                                                                                                                                                                                                                    |
|                                                                                                                                                                                                                                                                                                                                                                     |   |                      |      |                                |   |   |   |
| **CURRENT                        LIABILITIES**                                                                                                                                                                                                                                                                                                                           |   |                      |      |                                |   |   |   |
| ACH                        Settlements Payable                                                                                                                                                                                                                                                                                                                           |   | $                         | 1,019,444 |                                | $      | 1,514,735 |   |
| Notes                        Payable                                                                                                                                                                                                                                                                                                                                     |   |                      | 116,000   |                                |   | 136,000 |   |
| Accounts                        Payable and Accrued Liabilities                                                                                                                                                                                                                                                                                                          |   |                      | 38,219    |                                |   | 40,890 |   |
| Commissions                        Payable                                                                                                                                                                                                                                                                                                                               |   |                      | --        |                                |   | 238,150 |   |
| Customer                        Deposits                                                                                                                                                                                                                                                                                                                                 |   |                      | 4,500     |                                |   | 4,500 |   |
| Total                        Current Liabilities                                                                                                                                                                                                                                                                                                                         |   |                      | 1,178,163 |                                |   | 1,934,275 |   |
|                                                                                                                                                                                                                                                                                                                                                                     |   |                      |      |                                |   |   |   |
| **LONG-TERM                        LIABILITIES**                                                                                                                                                                                                                                                                                                                         |   |                      | --        |                                |   | -- |   |
| Total                        Liabilities                                                                                                                                                                                                                                                                                                                                 |   |                      | 1,178,163 |                                |   | 1,934,275 |   |
|                                                                                                                                                                                                                                                                                                                                                                     |   |                      |      |                                |   |   |   |
| **STOCKHOLDERS'                        EQUITY**                                                                                                                                                                                                                                                                                                                          |   |                      |      |                                |   |   |   |
| Common                        Stock - $.001 Par Value; 75,000,000 Shares Authorized, 18,291,667                        Shares                        Issued and Outstanding at June 30, 2006, and December 31,                        2005                                                                                                                               |   |                      | 18,292    |                                |   | 18,292 |   |
| Additional                        Paid-In Capital                                                                                                                                                                                                                                                                                                                        |   |                      | 49,440    |                                |   | 49,440 |   |
| Retained                        Earnings                                                                                                                                                                                                                                                                                                                                 |   |                      | 246,409   |                                |   | 262,340 |   |
| Total                        Stockholders’ Equity                                                                                                                                                                                                                                                                                                                  |   |                      | 314,141   |                                |   | 330,072 |   |
|                                                                                                                                                                                                                                                                                                                                                                     |   | $                         | 1,492,304 |                                | $      | 2,264,347 |   |

----

| **UNITED                  ESYSTEMS, INC.****CONSOLIDATED                  STATEMENTS OF INCOME****(Unaudited)** |
|-----------------------------------------------------------------------------------------------------------------|

|                                                                                                         |   | **Three                  Months Ended****June 30,** |       |  **Six                  Months Ended****June 30,** |   |
|--------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------|------------|--------------------------------------------------------------|--------|
|                                                                                                         |   | **2006**                                                 |       |  **2005**                                               |   |  **2006** |   |  **2005** |   |
|                                                                                                         |   |                                                     |       |                                                    |   |    |   |    |   |
| Revenues                                                                                                     |   | $                                                        | 273,454    |                                                         | $      | 149,451 |   | $ | 387,342 |   | $ | 284,097 |   |
|                                                                                                         |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
| Cost                  of Revenues                                                                            |   |                                                     | 135,675    |                                                         |   | 26,444 |   |   | 186,146 |   |   | 50,052 |   |
|                                                                                                         |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
|      Gross                  Profit                                                  |   |                                                     | 137,779    |                                                         |   | 123,007 |   |   | 201,196 |   |   | 234,045 |   |
|                                                                                                         |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
| Expenses:                                                                                                    |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
|    Operating                                                                                  |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
|       Personnel                  costs                                         |   |                                                     | 29,165     |                                                         |   | 24,266 |   |   | 51,720 |   |   | 53,266 |   |
|       Travel                                                                   |   |                                                     | 2,461      |                                                         |   | 5,435 |   |   | 7,309 |   |   | 8,903 |   |
|       Other                                                                    |   |                                                     | 28,909     |                                                         |   | 26,630 |   |   | 56,940 |   |   | 51,141 |   |
|         Total                  Operating Expenses                    |   |                                                     | 60,535     |                                                         |   | 56,331 |   |   | 115,969 |   |   | 113,310 |   |
|                                                                                                         |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
|                                                                                                         |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
|    Selling,                  General & Administrative                                     |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
|       Personnel                  costs                                         |   |                                                     | 18,750     |                                                         |   | 18,750 |   |   | 35,481 |   |   | 37,500 |   |
|       Legal                  and accounting                                    |   |                                                     | 40,374     |                                                         |   | 15,343 |   |   | 50,346 |   |   | 25,712 |   |
|       Other                                                                    |   |                                                     | 7,455      |                                                         |   | 11,462 |   |   | 19,550 |   |   | 18,382 |   |
|         Total                  Selling, General & Administrative |   |                                                     | 66,579     |                                                         |   | 45,555 |   |   | 105,377 |   |   | 81,594 |   |
|                                                                                                         |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
|      Total                  Expenses                                                |   |                                                     | 127,114    |                                                         |   | 101,886 |   |   | 221,346 |   |   | 194,904 |   |
|                                                                                                         |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
| Income                  (Loss) from operations                                                               |   |                                                     | 10,665     |                                                         |   | 21,121 |   |   | (20,150 | ) | $ | 39,141 |   |
|                                                                                                         |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
| Other                  Income (expense):                                                                     |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
|       Interest                  Income                                         |   |                                                     | 3,505      |                                                         |   | 1,600 |   |   | 3,505 |   |   | 1,600 |   |
|       Interest                  (Expense)                                      |   |                                                     | (2,900     | )                                                            |   | (5,733 | ) |   | (5,929 | ) |   | (11,633 | ) |
|                                                                                                         |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
| Net                  Income before income taxes                                                              |   |                                                     | 11,270     |                                                         |   | 16,988 |   |   | (22,574 | ) |   | 29,108 |   |
|                                                                                                         |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
| Income                  tax expense (benefit)                                                                |   |                                                     | 3,832      |                                                         |   | 5,776 |   |   | (6,645 | ) |   | 9,897 |   |
|                                                                                                         |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
| Net                  Income (Loss)                                                                           |   | $                                                        | 7,438      |                                                         | $      | 11,212 |   | $ | (15,929 | ) | $ | 19,211 |   |
|                                                                                                         |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
| Net                  Income (Loss) per Share                                                                 |   | $                                                        | .01        |                                                         | $      | .01 |   | $ | (.01 | ) | $ | .01 |   |
|                                                                                                         |   |                                                     |       |                                                         |   |   |   |   |   |   |   |   |   |
| Weighted                  Average Common Shares Outstanding                                             |   |                                                     | 18,291,667 |                                                         |   | 17,760,238 |   |   | 18,291,667 |   |   | 17,562,054 |   |

|  The                  accompanying notes are an integral part of these financial                  statements. |
|--------------------------------------------------------------------------------------------------------------------|

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| **UNITED                  ESYSTEMS, INC.****CONSOLIDATED                  STATEMENTS OF CASH FLOWS****(Unaudited)** |
|---------------------------------------------------------------------------------------------------------------------|

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | **Six                  Months Ended June 30,**                                                                |     |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------|----------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | **2006**                                                                                                           |     |  **2005** |   |
| **                                                                                                         ** |   |                     |     |                      |   |
| **CASH                  FLOWS FROM OPERATING ACTIVITIES**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                                                                               |     |   |   |   |   |
| Net                  (Loss) Income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | $                                                                                                                  | (15,929  | ) | $ | 19,211 |   |
| Adjustments                  to Reconcile Net (Loss) Income to Net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                               |     |   |   |   |   |
| Cash                  Used In Operating Activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                               |     |   |   |   |   |
| Depreciation                  and Amortization                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                               | 16,203   |   |   | 12,740 |   |
| Increase                  in Trade Receivables                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                               | (30,268  | ) |   | (4,700 | ) |
| Increase                  in Other Assets                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                                                                               | (4,392   | ) |   | (527 | ) |
| Interest                  Accrued on Certificate of Deposit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |                                                                                                               | --       |   |   | (1,600 | ) |
| Decrease                  in Commissions Receivable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                               | 207,505  |   |   | -- |   |
| Decrease                  in Other Receivables                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                               | 414      |   |   | -- |   |
| Loss                  on Disposal of Assets                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |                                                                                                               | --       |   |   | 2,524 |   |
| Decrease                  (Increase) in Restricted Cash                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                               | 495,291  |   |   | (292,168 | ) |
| (Decrease)                  Increase in ACH Settlements Payable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |                                                                                                               | (495,291 | ) |   | 295,167 |   |
| Decrease                  in Accounts Payable and Accrued Liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                               | (2,671   | ) |   | (35,445 | ) |
| Decrease                  in Commissions Payable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                                                                                                               | (238,150 | ) |   | -- |   |
| Increase                  in Customer Deposits                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                               | --       |   |   | 1,000 |   |
| Net                  Cash Used in Operating Activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |                                                                                                               | (67,288  | ) |   | (3,798 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                               |     |   |   |   |   |
| **CASH                  FLOWS FROM INVESTING ACTIVITIES**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                                                                               |     |   |   |   |   |
| Acquisition                  of Property and Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                               | (8,505   | ) |   | (46,830 | ) |
| Redemption                  of Certificate of Deposit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |                                                                                                               | 202,400  |   |   | -- |   |
| Decrease                  (Increase) in Deposits                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                                                                                                               | 8,077    |   |   | (13,300 | ) |
| Net                  Cash Provided by (Used in) Investing Activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                               | 201,972  |   |   | (60,130 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                               |     |   |   |   |   |
| **CASH                  FLOWS FROM FINANCING ACTIVITIES**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                                                                               |     |   |   |   |   |
| Proceeds                  from sale of restricted stock                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                               | --       |   |   | 50,220 |   |
| Principal                  paid on notes payable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                                                                                                               | (20,000  | ) |   | (20,000 | ) |
| Net                  Cash (Used in) Provided by Financing Activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                               | (20,000  | ) |   | 30,220 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                               |     |   |   |   |   |
| **NET                  INCREASE (DECREASE) IN CASH AND****CASH                  EQUIVALENTS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |                                                                                                               | 114,684  |   |   | (33,708 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                               |     |   |   |   |   |
| **CASH                  AND CASH EQUIVALENTS -****BEGINNING                  OF PERIOD**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                                                                                                               | 146,296  |   |   | 181,702 |   |
| **CASH                  AND CASH EQUIVALENTS - END OF PERIOD**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | $                                                                                                                  | 260,980  |   | $ | 147,994 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                               |     |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                               |     |   |   |   |   |
| **SUPPLEMENTAL                  DISCLOSURES**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |                                                                                                               |     |   |   |   |   |
| Cash                  Paid During the Period for Interest                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | $                                                                                                                  | 5,929    |   | $ | 11,633 |   |

| The                  accompanying notes are an integral part of these financial                  statements. |
|--------------------------------------------------------------------------------------------------------------|

----

| **UNITED                  ESYTEMS, INC.****NOTES                  TO CONSOLIDATED FINANCIAL                  STATEMENTS** |
|---------------------------------------------------------------------------------------------------------------------------|

| **NOTE A**                                                                                  | **   ** | **PLAN                  OF REORGANIZATION AND CONTRIBUTION AGREEMENT**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|--------------------------------------------------------------------------------------------------|------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                       |                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                                                                                             |                   | On                  March 30, 2005, Riverbend Telecom, Inc. (Riverbend) entered into                  an                  Agreement and Plan of Reorganization (the “Spin-Off Agreement”) between                  Riverbend and Riverbend Holdings, Inc. (Holdings), its wholly owned                  subsidiary, pursuant to which Riverbend transferred all of its                  assets,                  liabilities and other obligations to Holdings in consideration                  for                  Holdings’ common stock. In addition, Riverbend distributed all of                  Holdings’ common stock to the then-existing four Riverbend stockholders                  (the “Spin-Off”), on a pro rata basis, one share of Holdings common stock                  for each Riverbend share held by the stockholders. Holdings was                  formed for                  the purpose of effecting the reorganization of Riverbend and the                  subsequent distribution of all of the Holdings common stock to                  Riverbend’s                  current stockholders. Holdings had previously filed a Form 10-SB                  with the                  Securities and Exchange Commission regarding its common stock under                  Section 12(g) of the Securities Exchange Act of 1934.                                                                                                                                                                                                                                                                                                                     |
|                                                                                             |                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                  |                   | Upon                  consummation of the Spin-Off, Riverbend completed the contribution                  transaction with United Check Services, L.L.C. (United), a Louisiana                  limited liability company, according to the terms of a Contribution                  Agreement entered into on July 14, 2004, as amended by a Letter                  Agreement dated August 5, 2004 (collectively, the “Contribution                  Agreement”). Pursuant to the Contribution Agreement, the equity owners of                  United contributed all of their limited liability membership interests                  in                  United to Riverbend in exchange for 15,315,000 shares of Riverbend’s                  common stock. As a result of this transaction, United became a                  wholly-owned subsidiary of Riverbend, and the members of United                  became the                  majority stockholders of Riverbend, and the transaction was accounted                  for                  as a reverse acquisition. As a result of the Spin-Off, the current                  telecommunications business of Riverbend is now carried on by Holdings,                  and the automated clearing house services business of United is                  now                  carried on by Riverbend, through its 100% ownership interest of                  United.                  The historical financial statements prior to March 30, 2005, are                  those of                  United, which have been retroactively restated to give effect to                  the                  reverse acquisition. |
|                                                                                             |                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                                                                                             |                   | On                  June 13, 2005, Riverbend effected a name change from Riverbend                  Telecom, Inc. to United eSystems, Inc. to better reflect the change                  in                  business operations as a result of the consummation of the Plan                  of                  Reorganization and the Contribution.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|                                                                                             |                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **NOTE B**                                                                                  |                   | **SUMMARY                  OF SIGNIFICANT ACCOUNTING POLICIES**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|                       |                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                       |                   | **NATURE                  OF OPERATIONS**As                  described in Note A, **UNITED                  ESYSTEMS, INC.**                  (Company) serves as the holding company for United Check Services,                  L.L.C.                  (United). United provides automated clearing house (ACH) services                  to                  businesses throughout the United States. The Company’s operations center                  is located in Gulfport, Mississippi.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|                                                                                             |                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                                                                                             |                   | **BASIS                  OF PRESENTATION AND CONSOLIDATION**The                  consolidated financial statements include the accounts of the Company                  and                  its wholly-owned subsidiary, United Check Services, L.L.C. All                  significant                  intercompany balances and transactions have been eliminated in                  consolidation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |

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|                       |     | **USE                  OF ESTIMATES**The                  preparation of financial statements in conformity with accounting                  principles generally accepted in the United States of America requires                  management to make estimates and assumptions that affect the reported                  amounts of assets and liabilities at the date of the financial                  statements                  and the reported amounts of revenues and expenses during the reporting                  period. Actual results could differ from those                  estimates. |
|--------------------------------------------------------------------------------------------------|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                             |               | The                  consolidated financial statements reflect all adjustments that                  are, in the                  opinion of management, necessary for a fair presentation of financial                  information for the interim periods presented. These adjustments                  are of a                  normal recurring nature and include appropriate estimated                  provisions.                                                                                                                                                                                |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                             |               | **REVENUE                  RECOGNITION**United                  charges customers a fee for its ACH services. For these transactions,                  United recognizes only the fees generated as revenue. United recognizes                  these fees as revenue when United has provided the service to its                  customers.                                                                                                                                                                                                                                                              |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                             |               | Fees                  for ACH services are based on contractually determined rates with                  each                  individual customer. Settlements paid to customers for ACH transactions                  are submitted to the customer net of fees due to                  United.                                                                                                                                                                                                                                                                                                          |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                             |               | **BASIS                  OF ACCOUNTING**The                  books and records of the Company are kept on the accrual basis                  of                  accounting, whereby revenues are recognized when earned and expenses                  are                  recognized when incurred.                                                                                                                                                                                                                                                                                                      |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                             |               | **PROPERTY                  AND EQUIPMENT**Property                  and equipment are stated at cost. Depreciation is computed using                  primarily                  straight-line methods over the estimated useful lives of the related                  assets, which ranges from three to seven years.                                                                                                                                                                                                                                                                                    |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                  |               | **INCOME                  TAXES**Since                  United is a single-member L.L.C., it is treated as a disregarded                  entity                  for federal income tax reporting purposes. As such, the Company                  includes                  the revenues and expenses of United in its Federal income tax                  return.                                                                                                                                                                                                                                        |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                             |               | Deferred                  income tax assets and liabilities are determined using the liability                  (or                  balance sheet) method. Under this method, the net deferred tax                  asset or                  liability is determined based on the tax effects of the temporary                  differences between the book and tax bases of the various balance                  sheet                  assets and liabilities and gives current recognition to change                  in tax                  rates and laws.                                        |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                             |               | **ADVERTISING**Advertising                  costs are charged to operations when incurred.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                             |               | **STATEMENT                  OF CASH FLOW INFORMATION**For                  purposes of the Consolidated Statements of Cash Flows, the Company                  considers all highly liquid investments purchased with an original                  maturity of three months or less to be cash                  equivalents.                                                                                                                                                                                                                                                                              |

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| **NOTE C**                                                                                  |     | **COMMISSIONS                  RECEIVABLE/COMMISSIONS PAYABLE**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|--------------------------------------------------------------------------------------------------|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                       |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|                  |               | During                  2005, United entered into an arrangement whereby it was able to                  match the                  clients of an independent sales agent to an independent processor                  of paper                  bank drafts. As a result of this arrangement, United received commissions                  from the independent processor based on the volume of activity                  for a                  processing period; however, under an agreement with the independent                  sales                  agent, United was required to forward approximately 90% of the                  gross                  commissions received from the independent processor to the independent                  sales agent, and United recognized as revenue only the portion                  of                  commissions it retains. At December 31, 2005, the Company was due                  $207,505 in gross commissions from the independent processor, and                  was                  obligated to forward to the independent sales agent $238,150. The                  amount                  of Commissions Payable exceeded the amount of Commissions Receivable                  at                  December 31, 2005 due to commissions received by United in                  December 2005 that had not been forwarded to the independent sales                  agent as of December 31, 2005. During the six months ended                  June 30, 2006, there were no material amounts of commissions                  generated related to these type of referrals. |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| **NOTE                  D**                                                                      |               | **RESTRICTED                  CASH**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|                                                                                             |               | Restricted                  cash consists primarily of funds maintained in United’s primary bank                  account to facilitate ACH transactions. The Company has restricted                  this                  cash from operations in order to ensure that sufficient funds are                  maintained to process and settle customer’s ACH                  transactions.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| **NOTE                  E**                                                                      |               | **NOTES                  PAYABLE**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|                                                                                             |               | In                  September of 2004, the two existing members of United agreed to                  take a                  distribution for the amount of undistributed earnings accumulated                  by                  United through June 30, 2004, which amounted to $156,000. In order to                  ease the cash flow requirements on United, the members agreed to                  accept a                  note for the amount of the distribution. The amount of the distribution                  was combined with the amount of advances due to United’s members of                  $100,000, and notes payable due to United’s members for the total amount                  of $256,000 were established. The notes require interest-only payments,                  at                  an annual percentage rate of 10%, for two years, with principal                  due upon                  maturity in June 2006. The members have extended the due date for                  repayment of these notes to December 31, 2006. United plans to                  continue                  making monthly interest payments for the remainder of the year.                  As of June                  30, 2006, and December 31, 2005, the outstanding principal balance of                  these notes was $116,000 and $136,000, respectively.                                                                                                                                                                                                                                                                 |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| **NOTE                  F**                                                                      |               | **STOCK                  OPTIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|                                                                                             |               | On                  March 30, 2005, the Company entered into a nonqualified stock option                  agreement with its CFO, whereby the Company granted 312,000 options                  to its                  CFO. The options have an exercise price of $.03 per share, and                  were fully                  vested as of the date of the grant. The option agreement terminates                  on                  March 30, 2015. As of June 30, 2006 none of the stock options                  had been exercised. The amount of compensation cost that is associated                  with the fair value of the stock options is deemed immaterial for                  reporting purposes.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |

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| **NOTE G**                                                                                        |     | **SIGNIFICANT                  CONCENTRATIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|--------------------------------------------------------------------------------------------------------|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                   |               | At                  June 30, 2006 and December 31, 2005, the Company maintained a balance                  with a financial institution in excess of FDIC insured                  limits.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **NOTE H**                                                                                        |               | **COMMITMENTS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                                                                                   |               | **EMPLOYMENT                  CONTRACTS**The                  Chief Financial Officer of the Company serves under an employment                  contract                  that was approved March 30, 2005, and expired on March 30, 2006.                  The contract covered compensation and termination. United intends                  to renew                  the employment agreement at its next regular meeting of its Board                  of                  Directors, expected during the third calendar quarter of                  2006.                                                                                                                                                                                              |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                                                                                   |               | **OPERATING                  LEASES**On                  May 1, 2005, United entered into an agreement to lease office                  facilities at its present location. The lease term is for 36                  months.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **NOTE                  I**                                                                            |               | **RELATED                  PARTY TRANSACTIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                                                                                   |               | As                  disclosed in Note E, the Company has notes payable totaling $116,000                  at                  June 30, 2006, and $136,000 at December 31, 2005, due to                  majority stockholders of the Company for funds advanced to United                  in prior                  years and for the amount of the distributions due to the former                  members of                  United.                                                                                                                                                                                                                                                                                                                     |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **NOTE                  J**                                                                            |               | **EARNINGS                  PER SHARE**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                                                                                   |               | For                  earnings per share calculations, the weighted average common shares                  outstanding amounted to 18,291,667 and 17,760,238 for the three                  months                  ended June 30, 2006, and 2005 respectively; and 18,291,667 and                  17,562,054 for the six months ended June 30, 2006, and 2005 respectively.                  Options to purchase 312,000 shares at $.03 per share were outstanding                  at                  June 30, 2006, but were not included in the computation of diluted                  earnings per share because the options’ exercise price was greater than                  the estimated market price of the common                  shares. |

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**Item        2.**

**UNITED        ESYSTEMS, INC.**

**MANAGEMENT’S        DISCUSSION AND ANALYSIS OR**

**PLAN        OF OPERATION**

*In        this quarterly report on Form 10-QSB, we use the terms “United,” “we,” “us” and“our” to refer to United eSystems, Inc. and its wholly owned subsidiary United        Check Services, LLC.*

**Cautionary        Statement About Forward-Looking Statements**

|        | • | general                  economic and industry conditions;                                                                                                            |
|--------------------------------------|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |    |                                                                                                                                                                  |
|        | • | our                  capital requirements and dependence on the sale of our equity                  securities;                                                       |
|        |    |                                                                                                                                                                  |
|        | • | our                  limited operating history;                                                                                                                       |
|        |    |                                                                                                                                                                  |
|        | • | intense                  industry competition;                                                                                                                        |
|        |    |                                                                                                                                                                  |
|        | • | fluctuations                  in the prevailing industry prices of check processing                  services;                                                        |
|        |    |                                                                                                                                                                  |
|        | • | shortages                  in availability of qualified personnel;                                                                                                    |
|        |    |                                                                                                                                                                  |
|        | • | legal                  and financial implications of an unexpected catastrophic                  events;                                                              |
|        |    |                                                                                                                                                                  |
|        | • | regulatory                  or legislative changes effecting check processing                  operations;                                                            |
|        |    |                                                                                                                                                                  |
|        | • | reliance                  on, and the ability to attract, key personnel; and                                                                                          |
|        |    |                                                                                                                                                                  |
|        | • | other                  factors including those discussed under *Risk                  Factors*                  in our annual report on Form                  10-KSB. |

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**Executive        Summary**

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**Results        of Operations**

**Three        Months and Six Months Ended June 30, 2006 compared to the Three Months and        Six Months Ended June 30, 2005**

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**Liquidity        and Capital Resources**

----

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**Inflation**

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**ITEM        3.     CONTROLS AND        PROCEDURES**

|         | •        | Record,                  process, summarize and report within the time periods specified                  in the                  Securities and Exchange Commission’s rules and forms, information required                  to be disclosed by the Company in the reports that it files or                  submits                  under the Exchange Act; and |
|--------------------------------------------|---------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|         |                |                                                                                                                                                                                                                                                                                                                                                                     |
|         | •        | accumulate                  and communicate to management, as appropriate to allow timely decisions                  regarding required disclosure, information required to be disclosed                  by the                  Company in the reports that it files or submits under the Exchange                  Act.                                               |

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**PART        II - OTHER INFORMATION**

**ITEM 1.   ** **LEGAL        PROCEEDINGS.**

*United        Check Services, L.L.C. v. Community Loans of America, Inc., *

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

**ITEM 3.**
**DEFAULT        UPON SENIOR SECURITIES.**

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

**ITEM 5.** **OTHER        INFORMATION.**

**ITEM 6.** **EXHIBITS.**

| (a)      | Exhibits                                                                                                                        | (a)       |
|-----------------------------------|---------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------|
|                              |                                                                                                        |                                    |
| 31.1                              | Principal                  Executive Officer Certification under Section 302 of the Sarbanes-Oxley                  Act of 2002 | 31.1                                    |
| 31.2                              | Principal                  Financial Officer Certification under Section 302 of the Sarbanes-Oxley                  Act of 2002 | 31.2                                    |
| 32.1                              | Principal                  Executive Officer Certification under Section 906 of the Sarbanes-Oxley                  Act of 2002 | 32.1                                    |
| 32.2                              | Principal                  Financial Officer Certification under Section 906 of the Sarbanes-Oxley                  Act of 2002 | 32.2                                    |

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| **SIGNATURES** |
|----------------|

|                                                                                                                                                                                                                                                                                                                                                                                                         | **UNITED                  ESYSTEMS, INC.**                                         |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------|
|                                                                    |                                                      |
| Date:   August 14,                  2006                                                                                                                                                                                                                                                                                                                                            | By:                  /s/ Jeffery C. Swank                                          |
|                                                                                                                                                                                                                                                                                                                                                                                                         |       Jeffery                  C. Swank              |
|                                                                                                                                                                                                                                                                                                                                                                                                         |       President                                      |
|                                                                                                                                                                                                                                                                                                                                                                                                         |       (Principal                  Executive Officer) |
|                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                               |
|                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                               |
| Date:   August 14,                  2006                                                                                                                                                                                                                                                                                                                                                 | By:                  /s/ Walter Reid Green, Jr.                                    |
|                                                                                                                                                                                                                                                                                                                                                                                                         |       Walter                  Reid Green, Jr.        |
|                                                                                                                                                                                                                                                                                                                                                                                                         |       Chief                  Financial Officer       |
|                                                                                                                                                                                                                                                                                                                                                                                                         |       (Principal                  Financial Officer) |