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# Exhibit 3.4

|DEAN HELLER 
Secretary of State 
RENEE L PARKER 
Chief Deputy 
Secretary of State 
PAMELA RUCKEL 
Deputy Secretary 
for Southern Nevada | STATE OF NEVADA 
OFFICE OF THE 
SECRETARY OF STATE | CHARLES E. MOORE 
Securities Administrator 
SCOTT W. ANDERSON 
Deputy Secretary 
for Commercial Recordings 
ELLlCK HSU 
Deputy Secretary 
for Elections
|--------------------------------------------------------------------------------------------------------------------------------------- | -------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------

# Filing Acknowledgement

October  25, 2006

|                                                         |                                                                      |                                                
|-------------------------------------------------------- | -------------------------------------------------------------------- | -----------------------------------------------
|Job Number
C20061025-2884 Filing Description
Stock Split | Corporation Number
C13023-2002 Document Filing Number
20060687047-30 | Date/Time of Filing
October 25,2006 04:13:27 PM

|Corporation Name
ACRO INC. | Resident Agent
RESIDENT AGENTS OF NEVADA INC
|-------------------------- | --------------------------------------------

The attached document(s) were filed
with the Nevada Secretary of State, Commercial Recordings Division. The filing date and
time have been affixed to each document, indicating the date and time of filing. A filing
number is also affixed and can be used to reference this document in the future.

| | Respectfully,
DEAN HELLER 
Secretary of State
| | ---------------------------------------------

Commercial Recording
Division 
202 N. Carson Street 
Carson City, Nevada 89701-4069 
Telephone (775) 684-5708 
Fax (775) 684-7138



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|                                              | DEAN HELLER
Secretary of State
204 North Carson Street, Suite 1
Carson City, Nevada 89701-4299
(775) 684 5708
Website: secretaryofstate.biz | Entity #
C13023-2002
Document Number:
20060687047-30
Date Filed:
10/25/2006 4:13:27 PM
In the office of
Dean Heller
Secretary of StateABOVE SPACE IS FOR OFFICE USE ONLY
|--------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|Certificate of Change Pursuant 
to NRS 78.209

# Certificate of Change
filed Pursuant to NRS 78.209 For Nevada Profit Corporations

|1. | Name of corporation: Acro Inc.
|-- | ------------------------------

|2. | The board of directors have adopted a resolution pursuant to NRS 78.207 and have
obtained any required approval of the stockholders.
|-- | ------------------------------------------------------------------------------------------------------------------------------------

|3. | The current number of authorized shares and the par value, if any, of each class
          or series, if any, of shares before the change: 350,000,000 common shares with par value of
$0.001.
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4. | The number of authorized shares and the par value, if, any, of each class or
series, if any, of shares after the change: 700,000,000 common shares with par value of $0.001.
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|5. | The number of shares of each affected class or series, if any, to be issued
after the changes in exchange for each issued share of the same class or series: No shares will be issued
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|6. | The provision, if any, for the issuance of fractional shares, or for the payment
of money or the issuance of scrip to stockholders otherwise entitled to a
fraction of a share and the percentage of outstanding shares affected thereby: No fractional shares shall be issued
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|7. | Effective date of filing (optional):     ______________________________________________
                 
                 
                         (must not be later than 90 days after the
                                          certificate be filed)
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|8. | Officer Signature: /s/ Yami Tarsi, CEO
|-- | --------------------------------------

IMPORTANT: Failure to include any of
the above information and submit the proper fees may cause this filing to be rejected.

|This form must be accompanied by appropriate fees. | Nevada Secretary of State AM 78.209.2003
Revised on: 09/28/05
|-------------------------------------------------- | -------------------------------------------------------------



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