----

----

| Delaware                                            |                                  | 20-8563731          |
|-----------------------------------------------------|---------------------------------------|---------------------|
| (State or other jurisdiction                        |                                  | (IRS Employer       |
| of incorporation or organization)                   |                                  | Identification No.) |
|                                                |                                  |                |
| 5950 Shiloh Road East, Suite N, Alpharetta, Georgia | 30005                                 |
| (Address of principal executive offices)            | (Zip Code)                            |
|                                                | (212) 994-5374                        |                |
|                                                | (Registrant’s telephone number) |                |

| Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 406 of the Securities Act.                                                                                                                                                                                                                                                                     | Yes    |   | No     | X      |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |
| Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.                                                                                                                                                                                                                                                                | Yes    |   | No     | X      |
|                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |
| Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Sections 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.                                   | Yes    | X      | No     |   |
|                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |
| Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). | Yes    |   | No     |   |
|                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |
| Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405) is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.                                      | Yes    |   | No     |   |
|                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |
| Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.                                                     |   |   |   |   |
| Large accelerated filer [  ] Accelerated filer [  ] Non-accelerated filer[  ] Smaller reporting company [X]                                                                                                                                                                                                                                                   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |
| Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).                                                                                                                                                                                                                                                                            | Yes    |   | No     | X      |
|                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |
| As of June 30, 2010 (the last business day of the most recently completed second fiscal quarter) the aggregate market value of the common stock held by non-affiliates was approximately $152,101.                                                                                                                                                                                          |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |
| As of April 15, 2011, there were 15,573,578 shares  of common stock outstanding.                                                                                                                                                                                                                                                                                                  |   |   |   |   |

----

----

| Part I   |                                                                                                   | Page No   |
|----------|--------------------------------------------------------------------------------------------------------|-----------|
|     |                                                                                                   |      |
| Item 1   | Business                                                                                               | 3         |
|     |                                                                                                   |      |
| Item 1A  | Risk Factors                                                                                           |   3  |
|     |                                                                                                   |      |
| Item 1B  | Unresolved Staff Comments                                                                              |   5  |
|     |                                                                                                   |      |
| Item 2   | Description of Properties                                                                              |   5  |
|     |                                                                                                   |      |
| Item 3   | Legal Proceedings                                                                                      |   5  |
|     |                                                                                                   |      |
| Part II  |                                                                                                   |      |
|     |                                                                                                   |      |
| Item 5   | Market for Registrant’s Common Equity, Related Stockholder Matters, and Issuer    |   6  |
|     | Purchase of Equity Securities                                                                          |      |
|     |                                                                                                   |      |
| Item 6   | Selected Financial Data                                                                                |   6  |
|     |                                                                                                   |      |
| Item 7   | Management’s Discussion and Analysis                                                             |   7  |
|     |                                                                                                   |      |
| Item 8   | Financial Statements and Supplementary Data                                                            |   9  |
|     |                                                                                                   |      |
| Item 9   | Changes and Disagreements with Accountants on Accounting and Financial Disclosure                      | 22        |
|     |                                                                                                   |      |
| Item 9A  | Controls and Procedures                                                                                |   22 |
|     |                                                                                                   |      |
| Item 9B  | Other Information                                                                                      |   22 |
|     |                                                                                                   |      |
| Part III |                                                                                                   |      |
|     |                                                                                                   |      |
| Item 10  | Directors, Executive Officers and Corporate Governance                                                 |   23 |
|     |                                                                                                   |      |
| Item 11  | Executive Compensation                                                                                 |   24 |
|     |                                                                                                   |      |
| Item 12  | Security Ownership of Certain Beneficial Owners, and Management and                                    |   25 |
|     | Related Stockholder Matters                                                                            |      |
|     |                                                                                                   |      |
| Item 13  | Certain Relationships and Related Transactions and Director Independence                               |   25 |
|     |                                                                                                   |      |
| Item 14  | Principal Accountant Fees and Services                                                                 |   27 |
|     |                                                                                                   |      |
| Part IV  |                                                                                                   |      |
|     |                                                                                                   |      |
| Item 15  | Exhibits and Financial Statement Schedules                                                             |   27 |
|     |                                                                                                   |      |
|     | Signatures                                                                                             |   28 |

| ITEM 1 | BUSINESS |
|--------|----------|

| ITEM 1A | RISK FACTORS |
|---------|--------------|

| ITEM 1B | UNRESOLVED STAFF COMMENTS |
|---------|---------------------------|

| ITEM 2 | DESCRIPTION OF PROPERTIES |
|--------|---------------------------|

| ITEM 3 | LEGAL PROCEEDINGS |
|--------|-------------------|

| ITEM 4 | RESERVED |
|--------|----------|

| ITEM 5 | MARKET FOR REGISTRANT’S COMMON EQUITY AND RELATED SHAREHOLDER MATTERS |
|--------|-----------------------------------------------------------------------------|

| Period                    | High                                                         | Low    |
|---------------------------|--------------------------------------------------------------|--------|
|                      |                                                         |   |
| 2009 First Quarter        | 0.015                                                        | 0.050  |
| 2009 Second Quarter       | 0.017                                                        | 0.017  |
| 2009 Third Quarter        | 0.020                                                        | 0.020  |
| 2009 Fourth Quarter       | 0.032                                                        | 0.032  |
|                      |                                                         |   |
| 2010 First Quarter        | 0.03                                                         | 0.03   |
| 2010 Second Quarter       | 0.03                                                         | 0.02   |
| 2010 Third Quarter        | 0.04                                                         | 0.02   |
| 2010 Fourth Quarter       | 0.05                                                         | 0.02   |
|                      |                                                         |   |
| Title of Class            | Approximate Number of Holders of Record as of April 15, 2011 |
| Common Stock, $0.0001 par |                                                         | 95     |

| ITEM 6 | SELECTED FINANCIAL DATA |
|--------|-------------------------|

| ITEM 7 | MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND RESULTS OF OPERATION |
|--------|---------------------------------------------------------------------------------------------|

| ITEM 8 | FINANCIAL STATEMENTS AND SUPPLEMENTARY SCHEDULES |
|--------|--------------------------------------------------|

|                                                    | Page No   |
|---------------------------------------------------------|-----------|
|                                                    |      |
| FINANCIAL STATEMENTS                                    |      |
|                                                    |      |
| Report of Independent Registered Public Accounting Firm |   10 |
|                                                    |      |
| Balance Sheets                                          |   11 |
|                                                    |      |
| Statements of Operations                                |   12 |
|                                                    |      |
| Statement of Stockholders’ Equity                 |   13 |
|                                                    |      |
| Statements of Cash Flows                                |   14 |
|                                                    |      |
| Notes to Financial Statements                           |   15 |
|                                                    |      |

|                                                                               |   | 12/31/2010 |   |   |   | 12/31/2009 |   |
|------------------------------------------------------------------------------------|--------|------------|--------|--------|--------|------------|--------|
| ASSETS                                                                             |   |       |   |   |   |       |   |
|                                                                               |   |       |   |   |   |       |   |
| Current Assets:                                                                    |   |       |   |   |   |       |   |
| Cash                                                                               | $      | --         |   |   | $      | --         |   |
| Prepaid expenses                                                                   |   | --         |   |   |   | 2,239      |   |
|   Total current assets                                                   |   | --         |   |   |   | 2,239      |   |
|                                                                               |   |       |   |   |   |       |   |
| TOTAL ASSETS                                                                       |   | --         |   |   |   | 2,239      |   |
|                                                                               |   |       |   |   |   |       |   |
| LIABILITIES AND STOCKHOLDERS’ EQUITY:                                        |   |       |   |   |   |       |   |
|                                                                               |   |       |   |   |   |       |   |
| Current Liabilities:                                                               |   |       |   |   |   |       |   |
| Convertible debenture, net                                                         |   | 223,387    |   |   |   | 222,835    |   |
| Accounts payable                                                                   |   | 36,976     |   |   |   | 18,065     |   |
| Accrued expenses                                                                   |   | 271,010    |   |   |   | 17,088     |   |
|   Total current liabilities                                              |   | 531,373    |   |   |   | 257,988    |   |
|                                                                               |   |       |   |   |   |       |   |
| Total Liabilities                                                                  |   | 531,373    |   |   |   | 257,988    |   |
|                                                                               |   |       |   |   |   |       |   |
| Stockholders’ Equity (Deficit):                                              |   |       |   |   |   |       |   |
| Common stock: $0.0001 par value, 10,000,000,000 shares authorized at 12/31/10 |   |       |   |   |   |       |   |
| and $0.001 par value, 100,000,000 shares authorized at 12/31/09; 7,605,054         |   |       |   |   |   |       |   |
|  and 7,605,054 shares issued and outstanding, respectively                    |   | 761        |   |   |   | 7,605      |   |
| Treasury stock, 7,968,540 shares at cost                                           |   | (240,000)  |   |   |   | (240,000)  |   |
| Additional paid in capital                                                         |   | 5,367,885  |   |   |   | 5,361,041  |   |
| Retained deficit                                                                   |   | (5,660,019 | )      |   |   | (5,384,395 | )      |
|   Total stockholders’ equity (deficit)                             |   | (531,373   | )      |   |   | (255,749   | )      |
|                                                                               |   |       |   |   |   |       |   |
| TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY                                   | $      | --         |   |   | $      | 2,239      |   |
|                                                                               |   |       |   |   |   |       |   |

|                                           |   | Twelve Months Ended  |   |
|------------------------------------------------|--------|---------------------------|--------|
|                                           |   | 12/31/2010                |   |   |   | 12/31/2009 |   |
|                                           |   |                      |   |   |   |   |   |
| Revenues                                       | $      | --                        |   |   | $ | -- |   |
| Revenue                                        |   | --                        |   |   |   | -- |   |
|   Total revenues                     |   | --                        |   |   |   | -- |   |
|                                           |   |                      |   |   |   |   |   |
| Cost of revenue                                |   | --                        |   |   |   | -- |   |
|   Gross profit                       |   | --                        |   |   |   | -- |   |
|                                           |   |                      |   |   |   |   |   |
| Operating expenses:                            |   |                      |   |   |   |   |   |
| General and administrative expenses            |   | 251,138                   |   |   |   | 197,996 |   |
|   Total operating expenses           |   | 251,138                   |   |   |   | 197,996 |   |
|                                           |   |                      |   |   |   |   |   |
| Loss from operations                           |   | (251,138                  | )      |   |   | (197,996 | ) |
|                                           |   |                      |   |   |   |   |   |
| Other Income (Expense):                        |   |                      |   |   |   |   |   |
| Miscellaneous income                           |   | --                        |   |   |   | 9,255 |   |
| Interest expense-convertible debenture         |   | (23,934                   | )      |   |   | (15,120 | ) |
| Cost of conversion feature                     |   | (552                      | )      |   |   | (26,115 | ) |
|   Total other income (expense), net  |   | (24,486                   | )      |   |   | (31,980 | ) |
|                                           |   |                      |   |   |   |   |   |
| Loss before provision for income taxes         |   | (275,624                  | )      |   |   | (229,976 | ) |
| (Provision for)/benefit from income taxes, net |   | --                        |   |   |   | (4,157 | ) |
|                                           |   |                      |   |   |   |   |   |
|   Net loss                           |   | (275,624                  | )      |   |   | (234,133 | ) |
|                                           |   |                      |   |   |   |   |   |
| Loss per Share:                                |   |                      |   |   |   |   |   |
| Net loss per share – basic               | $      | (0.04                     | )      |   | $ | (0.02) |   |
|                                           |   |                      |   |   |   |   |   |
| Net loss per share – diluted             | $      | (0.04                     | )      |   | $ | (0.02 | ) |
|                                           |   |                      |   |   |   |   |   |
| Weighted average shares outstanding            |   |                      |   |   |   |   |   |
|   Basic                              |   | 7,605,054                 |   |   |   | 10,967,123 |   |
|   Diluted                            |   | 7,605,054                 |   |   |   | 10,967,123 |   |

|                         | Treasury Stock Shares | Treasury Stock Shares | Common Stock Shares | Common Stock Amount | Additional  Paid-in Capital | Accumulated Earning/Deficit | Total Amount |
|------------------------------|-----------------------|-----------------------|---------------------|---------------------|---------------------------------------|-----------------------------|--------------|
| Balance at December 31, 2008 | --                    | $--                   | 15,573,594          | $15,574             | $5,353,072                            | $(5,150,262)                | $218,384     |
|                         |                  |                  |                |                |                                  |                        |         |
| Purchase of treasury stock   | 7,968,540             | 240,000               | (7,968,540)         | (7,969)             | 7,969                                 | --                          | (240,000)    |
|                         |                  |                  |                |                |                                  |                        |         |
| Net loss                     | --                    | --                    | --                  | --                  | --                                    | (234,133)                   | (234,133)    |
|                         |                  |                  |                |                |                                  |                        |         |
| Balance at December 31, 2009 | 7,968,540             | $240,000              | 7,605,054           | $7,605              | $5,361,041                            | $(5,384,395)                | $(255,749)   |
|                         |                  |                  |                |                |                                  |                        |         |
|                         |                  |                  |                |                |                                  |                        |         |
| Net loss                     | --                    | --                    | --                  | --                  | --                                    | $(275,624)                  | $(275,624)   |
|                         |                  |                  |                |                |                                  |                        |         |
| Change in par value          | --               | --               | --             | (6.844)             | 6,844                            | --                     | --      |
|                         |                  |                  |                |                |                                  |                        |         |
| Balance at December 31, 2010 | 7,968,540             | $240,000              | 7,605,054           | $761                | $5,367,885                            | $(5,660,019)                | $(531,373)   |
|                         |                  |                  |                |                |                                  |                        |         |

|                                                                                      |   | 12/31/2010 |   |   |   | 12/31/2009 |   |
|-------------------------------------------------------------------------------------------|--------|------------|--------|--------|--------|------------|--------|
| CASH FLOW FROM OPERATING ACTIVITIES                                                       |   |       |   |   |   |       |   |
| Net loss                                                                                  | $      | (275,624   | )      |   |   | (234,133   | )      |
|                                                                                      |   |       |   |   |   |       |   |
| Adjustments to reconcile net loss to net cash provided by (used in) operating activities: |   |       |   |   |   |       |   |
| Allowance                                                                                 |   | --         |   |   |   | 24,909     |   |
| Cost of conversion feature                                                                |   | 552        |   |   |   | 26,115     |   |
|                                                                                      |   |       |   |   |   |       |   |
| Changes in operating assets and liabilities:                                              |   |       |   |   |   |       |   |
|   Accounts payable                                                              |   | 18,911     |   |   |   | 18,065     |   |
|   Accrued expenses                                                              |   | 253,922    |   |   |   | (13,555    | )      |
|   Prepaid expenses                                                              |   | 2,239      |   |   |   | 43         |   |
|   Miscellaneous receivable                                                      |   | --         |   |   |   | 23,758     |   |
| Net cash flow used in operations                                                          |   | --         |   |   |   | (154,798   | )      |
|                                                                                      |   |       |   |   |   |       |   |
| CASH FLOWS FROM FINANCING ACTIVITIES                                                      |   |       |   |   |   |       |   |
| Repayment of convertible debenture                                                        |   | --         |   |   |   | (43,280    | )      |
| Net cash provided by financing activities                                                 |   | --         |   |   |   | (43,280    | )      |
|                                                                                      |   |       |   |   |   |       |   |
| Net increase (decrease) in cash                                                           |   | --         |   |   |   | (198,078   | )      |
| Cash at beginning of period                                                               |   | --         |   |   |   | 198,078    |   |
| Cash at end of period                                                                     | $      | --         |   |   | $      | --         |   |
|                                                                                      |   |       |   |   |   |       |   |

| NOTE 1 | BASIS OF PRESENTATION AND DESCRIPTION OF BUSINESS |
|--------|---------------------------------------------------|

| NOTE 2 | CRITICAL ACCOUNTING POLICIES AND ESTIMATES |
|--------|--------------------------------------------|

| NOTE 3 | CONVERTIBLE DEBENTURE |
|--------|-----------------------|

| NOTE 4 | SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION |
|--------|--------------------------------------------------|

|                                                                  |   | 2010   |   |   |   | 2009    |   |
|-----------------------------------------------------------------------|--------|--------|--------|--------|--------|---------|--------|
| Cash paid during the year for the following:                          |   |   |   |   |   |    |   |
| Interest                                                              | $      | --     |   |   | $      | --      |   |
| Income taxes                                                          |   | --     |   |   |   | --      |   |
| Total                                                                 |   |   |   |   |   |    |   |
|                                                                  |   |   |   |   |   |    |   |
| Supplemental schedule of non-cash investing and financing activities: |   |   |   |   |   |    |   |
| Purchase of treasury stock by issuance of convertible debenture       | $      | --     |   |   | $      | 240,000 |   |
|                                                                  |   |   |   |   |   |    |   |

| NOTE 5 | INCOME TAXES |
|--------|--------------|

| Current provisions:              |   | 2010    |   |   | 2009   |   |
|----------------------------------|--------|---------|--------|--------|--------|--------|
| Federal                          |   | $       | --     |   |   | $      | (4,157 | ) |
| State                            |   |    | --     |   |   |   | -- |   |
| Total current provision          |   |    | --     |   |   |   | (4,157 | ) |
| Deferred provision for tax:      |   |    |   |   |   |   |   |   |
| Federal                          |   |    | --     |   |   |   | -- |   |
| State                            |   |    | --     |   |   |   | -- |   |
| Total deferred provision for tax |   |    | --     |   |   |   | -- |   |
| Total provision for tax          |   |  $ | --     |   |   | $      | (4,157 | ) |

| NOTE 6 | STOCKHOLDERS EQUITY |
|--------|---------------------|

| Options                                                                                           |   |   |   |   |   | Shares        |   |   |    | Weighted Average Exercise Price |   |   |   | Weighted Average Remaining Contractual Term (in years) |   |
|---------------------------------------------------------------------------------------------------|--------|--------|--------|--------|--------|---------------|--------|--------|---------|---------------------------------|--------|--------|--------|--------------------------------------------------------|--------|
|                                                                                              |   |   |   |   |   |          |   |   |    |                            |   |   |   |                                                   |   |
| Outstanding at January 1, 2009                       |   |   |   |   |   | 105,600  |   |   |  $ | 0.06                       |   |   |   | 2.19                                              |   |
| Granted                |   |   |   |   |   | --            |   |   |    | --                              |   |   |   | --                                                     |   |
| Exercised                                                                                    |   |   |   |   |   | --            |   |   |    | --                              |   |   |   | --                                                     |   |
| Forfeited or expired                                                                              |   |   |   |   |   | --            |   |   |    | --                              |   |   |   | --                                                     |   |
| Outstanding at January 1, 2010                                                                    |   |   |   |   |   | 105,600       |   |   | $       | 0.06                            |   |   |   | 1.19                                                   |   |
| Granted                                                                                           |   |   |   |   |   | --            |   |   |    | --                              |   |   |   | --                                                     |   |
| Exercised                                                                                         |   |   |   |   |   | --            |   |   |    | --                              |   |   |   | --                                                     |   |
| Forfeited or expired                                                                              |   |   |   |   |   | --            |   |   |    | --                              |   |   |   | --                                                     |   |
| Outstanding at December 31, 2010                                                                  |   |   |   |   |   | 105,600       |   |   |    | 0.06                            |   |   |   | 0.19                                                   |   |
| Exercisable at December 31, 2010                                                                  |   |   |   |   |   | 105,600       |   |   | $       | 0.06                            |   |   |   | 0.19                                                   |   |

| Warrants                                                                                                                                   |   | Shares |    |   | Weighted Average Exercise Price |   |   | Weighted Average Remaining Contractual Term (in years) |   |
|--------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|---------|--------|---------------------------------|--------|--------|--------------------------------------------------------|--------|
|                                                                                                                                       |   |   |    |   |                            |   |   |                                                   |   |
| Outstanding at January 1, 2009                   |   |   | 600,000 |   |                            | $      | 0.10   |                                                   |   |   | 8.91 |   |
| Granted                                                                                                                                    |   |   | --      |   |                            |   | --     |                                                   |   |   | -- |   |
| Exercised                                                                                                                                  |   |   | --      |   |                            |   | --     |                                                   |   |   | -- |   |
| Forfeited or expired                                                                                                                       |   |   | --      |   |                            |   | --     |                                                   |   |   | -- |   |
| Outstanding at January 1, 2010                                                                                                             |   |   | 600,000 |   |                            | $      | 0.10   |                                                   |   |   | 7.91 |   |
| Granted                                                                                                                                    |   |   | --      |   |                            |   | --     |                                                   |   |   | -- |   |
| Exercised                                                                                                                                  |   |   | --      |   |                            |   | --     |                                                   |   |   | -- |   |
| Forfeited or expired                                                                                                                       |   |   | --      |   |                            |   | --     |                                                   |   |   | -- |   |
| Outstanding at December 31, 2010                                                                                                           |   |   | 600,000 |   |                            |   | 0.10   |                                                   |   |   | 6.91 |   |
| Exercisable at December 31, 2010                                                                                                           |   |   | 600,000 |   |                            | $      | 0.10   |                                                   |   |   | 6.91 |   |

| NOTE 7 | COMMITMENTS AND CONTINGENCIES |
|--------|-------------------------------|

| NOTE 8 | RELATED PARTY TRANSACTIONS |
|--------|----------------------------|

| NOTE 9 | RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS |
|--------|-------------------------------------------------------|

|                                                                                                                                              | June 30,    | September 30, |
|---------------------------------------------------------------------------------------------------------------------------------------------------|-------------|---------------|
|                                                                                                                                              | Restated    | Adjustments   | Reported | Restated | Adjustments | Reported |
| Current Assets:                                                                                                                                   |        |          |   |   |   |   |
| Cash                                                                                                                                              | --          | --            | -- | -- | -- | -- |
| Prepaid expenses and other assets                                                                                                                 | --          | --            | -- | -- | -- | -- |
| Total current assets                                                                                                                              | --          | --            | -- | -- | -- | -- |
| Total assets                                                                                                                                      | --          | --            | -- | -- | -- | -- |
| Liabilities and Stockholder’s Deficit                                                                                                       |        |          |   |   |   |   |
| Current liabilities:                                                                                                                              |        |          |   |   |   |   |
| Convertible debenture, net                                                                                                                        | 223,387     | --            | 223,387 | 223,387 | -- | 223,387 |
| Accounts payable                                                                                                                                  | 39,842      | --            | 39,842 | 43,726 | -- | 43,726 |
| Accrued expenses                                                                                                                                  | 124,457     | 28,000        | 96,457 | 201,490 | 49,000 | 152,490 |
| Total current liabilities                                                                                                                         | 387,686     | 28,000        | 359,686 | 468,602 | 49,000 | 419,602 |
| Total liabilities                                                                                                                                 | 387,686     | 28,000        | 359,686 | 468,602 | 49,000 | 419,602 |
| Stockholders’ deficit:                                                                                                                      |        |          |   |   |   |   |
| Common stock: $0.0001 par value, 10,000,000,000 shares authorized; 7,605,054 and 7,605,054 shares  issued and outstanding, respectively | 7,605       | --            | 7,605 | 7,605 | -- | 7,605 |
| Treasury stock, 7,968,540 shares at cost                                                                                                          | (240,000)   | --            | (240,000) | (240,000) | -- | (240,000) |
| Additional paid-in capital                                                                                                                        | 5,361,041   | --            | 5,3651,041 | 5,361,041 | -- | 5,361,041 |
| Retained deficit                                                                                                                                  | (5,516,332) | (28,000)      | (5,488,332) | (5,598,248) | (49,000) | (5,548,248) |
| Total Stockholders’ equity (deficit)                                                                                                        | (387,686)   | (28,000)      | (359,686) | (468,602) | (49,000) | (419,602) |
|                                                                                                                                              |        |          |   |   |   |   |
| (1) Adjustment to accrued expenses for consulting                                                                                                 |        |          |   |   |   |

|                                                                                            |  Three Months Ended June 30, |  Three Months Ended September 30, |
|-------------------------------------------------------------------------------------------------|-----------------------------------|----------------------------------------|
|                                                                                            | Restated                          | Adjustments                            | Reported | Restated | Adjustments | Reported |
|                                                                                            |                              |                                   |   |   |   |   |
| Revenues                                                                                        | --                                | --                                     | -- | -- | -- | -- |
| Cost of revenues                                                                                | --                                | --                                     | -- | -- | -- | -- |
| Gross profit                                                                                    | --                                | --                                     | -- | -- | -- | -- |
| Operating expenses:                                                                             |                              |                                   |   |   |   |   |
| General and administrative expenses                                                             | 89,123                            | 28,000                                 | 61,123 | 74,884 | 21,000 | 53,884 |
| Total operating expenses                                                                        | 89,123                            | 28,000                                 | 61,123 | 74,884 | 21,000 | 53,884 |
| Operating loss                                                                                  | (89,123)                          | (28,000)                               | (61,123) | (74,884) | (21,000) | (53,884) |
| Other income (expense):                                                                         |                              |                                   |   |   |   |   |
| Miscellaneous income                                                                            | --                                | --                                     | -- | -- | -- | -- |
| Amortization of debt discount                                                                   | --                                | --                                     | -- | -- | -- | -- |
| Cost of conversion feature                                                                      | --                                | --                                     | -- | -- | -- | -- |
| Interest expense                                                                                | (6,522)                           | --                                     | (6,522) | (6,033) | -- | (6.033) |
| Total other income (expense), net                                                               | (6,552)                           | --                                     | (6,522) | (6,033) | -- | (6,033) |
| Loss before provision for income taxes                                                          | (95,675)                          | (28,000)                               | (67,675) | (80,917) | (21,000) | (59,917) |
| Provision for income taxes                                                                      | --                                | --                                     | -- | -- | -- | -- |
| Net loss from continuing operations                                                             | (95,675)                          | (28,000)                               | (67,675) | (80,917) | (21,000) | (59,917) |
| Net loss per share, basic and diluted                                                           | (0.01)                            | (0.00)                                 | (0.00) | (0.01) | (0.00) | (0.00) |
|                                                                                            |                              |                                   |   |   |   |   |
| Weighted average shares outstanding,basic and diluted                                           | 15,573,594                        |                                   | 15,573,594 | 15,573,594 |   | 15,573,594 |
|                                                                                            |                              |                                   |   |   |   |   |
| (1) Adjustment to general and administrative expenses for consulting fees and business expenses |                              |                                   |

|                                                                                             | Six Months Ended June 30, |  Six  Months Ended September 30, |
|--------------------------------------------------------------------------------------------------|---------------------------|-------------------------------------------------|
|                                                                                             | Restated                  | Adjustments                                     | Reported | Restated | Adjustments | Reported |
|                                                                                             |                      |                                            |   |   |   |   |
| Revenues                                                                                         | --                        | --                                              | -- | -- | -- | -- |
| Cost of revenues                                                                                 | --                        | --                                              | -- | -- | -- | -- |
| Gross profit                                                                                     | --                        | --                                              | -- | -- | -- | -- |
| Operating expenses:                                                                              |                      |                                            |   |   |   |   |
| General and administrative expenses                                                              | 119,516                   | 28,000                                          | 91,516 | 194,400 | 49,000 | 145,400 |
| Total operating expenses                                                                         | 119,516                   | 28,000                                          | 91,516 | 194,400 | 49,000 | 145,400 |
| Operating loss                                                                                   | (119,516)                 | (28,000)                                        | (91,516) | (194,400) | (49,000) | (145,400) |
| Other income (expense):                                                                          |                      |                                            |   |   |   |   |
| Miscellaneous income                                                                             | --                        | --                                              | -- | -- | -- | -- |
| Amortization of debt discount                                                                    | --                        | --                                              | -- | -- | -- | -- |
| Cost of conversion feature                                                                       | (552)                     | --                                              | (552) | (552) | -- | (552) |
| Interest expense                                                                                 | (11,869)                  | --                                              | (11,869) | (17,902) | -- | (17,902) |
| Total other income (expense), net                                                                | (12,421)                  | --                                              | (12,421) | (18,454) | -- | (18,454) |
| Loss before provision for income taxes                                                           | (131,937)                 | (28,000)                                        | (103,937) | (212,854) | (49,000) | (163,854) |
| Provision for income taxes                                                                       | --                        | --                                              | -- | -- | -- | -- |
| Net loss from continuing operations                                                              | (131,937)                 | (28,000)                                        | (103,937) | (212,854) | (49,000) | (163,854) |
| Net loss per share, basic and diluted                                                            | (0.01)                    | (0.00)                                          | (0.01) | (0.01) | (0.00) | (0.01) |
|                                                                                             |                      |                                            |   |   |   |   |
| Weighted average shares outstanding,basic and diluted                                            | 15,573,594                |                                            | 15,573,594 | 15,573,594 |   | 15,573,594 |
|                                                                                             |                      |                                            |   |   |   |   |
| (1) Adjustment to general and administrative expenses for consulting fees and business expenses. |                      |                                            |   |

| ITEM 9 | CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE |
|--------|--------------------------------------------------------------------------------------|

| ITEM 9A | CONTROLS AND PROCEDURES |
|---------|-------------------------|

| ITEM 9B | OTHER INFORMATION |
|---------|-------------------|

| ITEM 10 | DIRECTORS AND EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE |
|---------|-----------------------------------------------------------|

| Name           | Age | Position                                                   |
|----------------|-----|------------------------------------------------------------|
| Kevin Kreisler | 38  | Chairman, Chief Executive Officer, Chief Financial Officer |

| ITEM 11 | EXECUTIVE COMPENSATION |
|---------|------------------------|

| Name             | Year   |   | Salary |    |   | Bonus  |   |   | Stock Awards |   |   | Option Awards |   |   | Other Compensation |   |
|------------------|--------|--------|--------|---------|--------|--------|--------|--------|--------------|--------|--------|---------------|--------|--------|--------------------|--------|
|             |   |   |   |    |   |   |   |   |         |   |   |          |   |   |               |   |
| Kevin Kreisler   | 2010   |   | $      | 50,000  |   |   |   | --     |         |   |   | --            |   |   |               | --     |   |   |   | -- |   |
|             | 2009   |   |   | 1       |   |   |   | --     |         |   |   | --            |   |   |               | --     |   |   |   | -- |   |
|             | 2008   |   |   | --      |   |   |   | --     |         |   |   | --            |   |   |               | --     |   |   |   | -- |   |
|             |   |   |   |    |   |   |   |   |         |   |   |          |   |   |               |   |   |   |   |   |   |
| James Green      | 2009   |   |   | --      |   |   |   | --     |         |   |   | --            |   |   |               | --     |   |   |   | -- |   |
|             | 2008   |   |   | 131,250 |   |   |   | --     |         |   |   | --            |   |   |               | --     |   |   |   | -- |   |
|             |   |   |   |    |   |   |   |   |         |   |   |          |   |   |               |   |   |   |   |   |   |
| Doris Christiani | 2009   |   |   | --      |   |   |   | --     |         |   |   | --            |   |   |               | --     |   |   |   | -- |   |
|             | 2008   |   |   | 100,000 |   |   |   | --     |         |   |   | --            |   |   |               | --     |   |   |   | -- |   |

| ITEM 12 | SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS |
|---------|------------------------------------------------------------------------------------------------|

| Name and AddressOf Beneficial Owner(1)                                 |   | Amount of beneficial ownership |      |   | Percentage of class |   |
|------------------------------------------------------------------------|--------|--------------------------------|-----------|--------|---------------------|--------|
|                                                                   |   |                           |      |   |                |   |
| Kevin Kreisler(1)                                                      |   |                           | 7,968,540 |   |                |   | 51.2 | % |
| 5950 Shiloh Road East                                                  |   |                           |      |   |                |   |   |   |
| Alpharetta, GA 30005                                                   |   |                           |      |   |                |   |   |   |
|                                                                   |   |                           |      |   |                |   |   |   |
| All officers and directors as a group (1 person)                       |   |                           | 7,968,540 |   |                |   | 51.2 | % |
|                                                                   |   |                           |      |   |                |   |   |   |
| MC Green, LLC                                                          |   |                           | 1,000,000 |   |                |   | 6.4 | % |
| 590 South Street East                                                  |   |                           |      |   |                |   |   |   |
| Raynham, MA 02767                                                      |   |                           |      |   |                |   |   |   |
|                                                                   |   |                           |      |   |                |   |   |   |
| Doris Christiani                                                       |   |                           | 1,000,000 |   |                |   | 6.4 | % |
| 4 Fox Trot Run                                                         |   |                           |      |   |                |   |   |   |
| Sandwich, MA 02563                                                     |   |                           |      |   |                |   |   |   |
|                                                                   |   |                           |      |   |                |   |   |   |
| (1) Ownership is of record and beneficial unless otherwise noted. |   |                           |      |   |                |   |   |   |
|                                                                   |   |                           |      |   |                |   |   |   |

| ITEM 13 | CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE |
|---------|--------------------------------------------------------------------------|

| ITEM 14 | PRINCIPAL ACCOUNTANT FEES AND SERVICES |
|---------|----------------------------------------|

|               |   | 2010   |   |   |   | 2009   |   |
|--------------------|--------|--------|--------|--------|--------|--------|--------|
| Audit fees         | $      | 17,750 |   |   | $      | 37,860 |   |
| Audit-related fees |   | --     |   |   |   | --     |   |
| Tax fees           |   | --     |   |   |   | 12,010 |   |
| Other fees         |   | --     |   |   |   | --     |   |
| Total fees         |   | 17,750 |   |   | $      | 49,870 |   |

| ITEM 15 | EXHIBITS AND FINANCIAL STATEMENT SCHEDULES |
|---------|--------------------------------------------|

| Exhibit Number | Description                                                                                                                                                                                                         |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|           |                                                                                                                                                                                                                |
| 31.1           | Certification of Chief Executive Officer and Chief Financial Officer pursuant to Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 as incorporated herein by reference |
|           |                                                                                                                                                                                                                |
| 32.1           | Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to the Sarbanes-Oxley Act of 2002 as incorporated herein by reference                  |
|           |                                                                                                                                                                                                                |

| By:    | /s/    | KEVIN KREISLER                        |   |
|--------|--------|---------------------------------------|--------|
|   |   | KEVIN KREISLER                        |   |
|   |   | President and Chief Executive Officer |   |
| Date:  |   | April 15, 2011                        |   |

| By:    | /s/    | KEVIN KREISLER                                                          |   |   |
|--------|--------|-------------------------------------------------------------------------|--------|--------|
|   |   | KEVIN KREISLER, Chairman                                                |   |   |
|   |   | Chief Executive Officer, Chief Financial Officer and Accounting Officer |   |   |
| Date:  |   | April 15, 2011                                                          |   |   |