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| NEVADA                                                              | 68-0576847                                |
|---------------------------------------------------------------------|-------------------------------------------|
| (State      or other jurisdiction of incorporation or organization) | (I.R.S.      Employer Identification No.) |
|                                                                |                                      |
| 5700      W. Plano Parkway, Suite 2600, Plano, Texas                | 75093                                     |
| (Address      of principal executive offices)                       | (Zip      Code)                           |

| Large      accelerated filer o | Accelerated      filer o | Non-accelerated      filer o |
|--------------------------------|--------------------------|------------------------------|
| Small      reporting company x |                     |                         |

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| FORM 10-Q/A                                           |
|-------------------------------------------------------|
|                                                  |   |   |   |
| CONTENTS                                              |
|                                                  |   |   |   |
| PART      I — FINANCIAL INFORMATION (Unaudited) | PAGE |
|                                                  |   |   |   |
| Item      1                                           | — | Financial Statements |   |
|                                                  |   | Consolidated Balance Sheets at June 30, 2008 and September 30,      2007 | 2 |
|                                                  |   | Consolidated Statements of Operations for the three and nine      months ended June 30, 2008 and 2007 | 3 |
|                                                  |   | Consolidated Statements of Cash Flows for the nine months      ended June 30, 2008 and 2007 | 4 |
|                                                  |   | Selected Notes to Consolidated Financial      Statements | 5 |
| Item      2                                           | — | Management’s Discussion and Analysis of Financial Condition      and Results of Operations | 20 |
| Item      3                                           | — | Quantitative and Qualitative Disclosures about Market      Risk | 24 |
| Item      4                                           | — | Controls and Procedures | 24 |
|                                                  |   |   |   |
|                                                  |   |   |   |
| PART      II — OTHER INFORMATION                |   |
|                                                  |   |   |   |
| Item      1                                           | — | Legal Proceedings | 26 |
| Item      1A                                          | — | Risk Factors | 26 |
| Item      2                                           | — | Unregistered Sales of Equity Securities and Use of      Proceeds | 26 |
| Item      3                                           | — | Defaults upon Senior Securities | 26 |
| Item      4                                           | — | Submission of Matters to a Vote of Security      Holders | 26 |
| Item      5                                           | — | Other Information | 26 |
| Item      6                                           | — | List of Exhibits | 26 |
| Signature                                             |   |
|                                                  | EX-31.1      Section 302 Certification |   |
|                                                  | EX-31.2      Section 302 Certification |   |
|                                                  | EX-32.1      Section 906 Certification |   |
|                                                  | EX-32.2      Section 906 Certification |   |

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Table of Contents

Item 1 — Financial Statements

ESPRE SOLUTIONS INC. AND SUBSIDIARY

|                                                                                                                                                               |   | June      30,      |        |   | September 30, |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------|-------------|--------|--------------------|--------|
|                                                                                                                                                               |   | 2008               |        |   | 2007               |   |
|                                                                                                                                                               |   | (Unaudited)        |        |   |               |   |
|                                                                                                                                                               |   | (As      Restated) |        |   |               |   |
| ASSETS                                                                                                                                                             |   |               |        |   |               |   |
| Current      assets:                                                                                                                                               |   |               |        |   |               |   |
| Cash                                                                                                                                                               |   | $                  | 703,033     |   |               | $      | 3,850,666 |   |
| Accounts      receivable, net                                                                                                                                      |   |               | 52,750      |   |               |   | 251,050 |   |
| Prepaid      expenses and advances                                                                                                                                 |   |               | 50,373      |   |               |   | 34,564 |   |
| Total      current assets                                                                                                                                          |   |               | 806,156     |   |               |   | 4,136,280 |   |
|                                                                                                                                                               |   |               |        |   |               |   |   |   |
| Equipment,      net                                                                                                                                                |   |               | 348,429     |   |               |   | 296,758 |   |
| Intangible      assets, net                                                                                                                                        |   |               | 77,121      |   |               |   | 73,191 |   |
| Loans      to related parties                                                                                                                                      |   |               | 60,432      |   |               |   | 69,432 |   |
| Other      assets                                                                                                                                                  |   |               | 123,975     |   |               |   | 97,292 |   |
| Total      assets                                                                                                                                                  |   | $                  | 1,416,113   |   |               | $      | 4,672,953 |   |
|                                                                                                                                                               |   |               |        |   |               |   |   |   |
| LIABILITIES      AND STOCKHOLDERS’ (DEFICIT) EQUITY                                                                                                          |   |               |        |   |               |   |   |   |
| Current      liabilities:                                                                                                                                          |   |               |        |   |               |   |   |   |
| Notes      payable to related parties                                                                                                                              |   | $                  | 25,000      |   |               | $      | 1,667,944 |   |
| Accounts      payable and accrued expenses                                                                                                                         |   |               | 1,306,641   |   |               |   | 1,449,399 |   |
| Total      current liabilities                                                                                                                                     |   |               | 1,331,641   |   |               |   | 3,117,343 |   |
|                                                                                                                                                               |   |               |        |   |               |   |   |   |
| Deferred      revenue — related party                                                                                                                        |   |               | -           |   |               |   | 1,000,000 |   |
| Minority      interest                                                                                                                                             |   |               | 701,084     |   |               |   | 348,093 |   |
|                                                                                                                                                               |   |               |        |   |               |   |   |   |
| Stockholders’      (deficit) equity                                                                                                                          |   |               |        |   |               |   |   |   |
| Common      shares — $0.001 par value; authorized 500,000,000 shares; and 353,782,240      and 318,522,499 shares issued and outstanding ,      respectively |   |               | 353,782     |   |               |   | 318,522 |   |
| Additional      paid-in capital                                                                                                                                    |   |               | 78,727,115  |   |               |   | 71,110,086 |   |
| Stock      subscription receivable                                                                                                                                 |   |               | (18,500     | )      |               |   | (190,000 | ) |
| Retained      (deficit) equity                                                                                                                                     |   |               | (79,679,010 | )      |               |   | (71,031,091 | ) |
| Total      stockholders’ (deficit) equity                                                                                                                    |   |               | (616,612    | )      |               |   | 207,517 |   |
| Total      liabilities and stockholders’ (deficit) equity                                                                                                    |   | $                  | 1,416,113   |   |               | $      | 4,672,953 |   |

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Table of Contents

ESPRE SOLUTIONS INC. AND SUBSIDIARY

|                                                                       |   | Three Months Ended |        |   | Nine Months Ended |   |
|----------------------------------------------------------------------------|--------|--------------------|-------------|--------|-------------------|--------|
|                                                                       |   | June 30,           |        |   | June 30,          |   |
|                                                                       |   | 2008               |        |   | 2007              |   |   | 2008 |   |   | 2007 |   |
| Revenues:                                                                  |   | (As Restated)      |        |   | (As Restated)     |   |   | (As Restated) |   |   |   |   |
| Software licensing fees                                                    |   | $                  | 1,000,000   |   |              | $      | 150,000 |   |   | $ | 2,000,000 |   |   | $ | 1,390,000 |   |
| Custom engineering fees                                                    |   |               | 1,540       |   |              |   | 19,950 |   |   |   | 512,742 |   |   |   | 497,700 |   |
| Other                                                                      |   |               | -           |   |              |   | 2,604 |   |   |   | 27,554 |   |   |   | 126,764 |   |
| Total revenues                                                             |   |               | 1,001,540   |   |              |   | 172,554 |   |   |   | 2,540,296 |   |   |   | 2,014,464 |   |
|                                                                       |   |               |        |   |              |   |   |   |   |   |   |   |   |   |   |   |
| Expenses:                                                                  |   |               |        |   |              |   |   |   |   |   |   |   |   |   |   |   |
| General, administrative and selling expenses                               |   |               | 3,089,714   |   |              |   | 1,606,252 |   |   |   | 8,371,628 |   |   |   | 3,990,052 |   |
| General, administrative and selling expenses stock based      compensation |   |               | 457,029     |   |              |   | 2,846,051 |   |   |   | 1,898,827 |   |   |   | 5,656,459 |   |
| Research and development                                                   |   |               | 664,079     |   |              |   | 427,095 |   |   |   | 2,290,142 |   |   |   | 878,595 |   |
| Amortization and depreciation                                              |   |               | 32,718      |   |              |   | 31,615 |   |   |   | 102,893 |   |   |   | 78,361 |   |
| Total operating expenses                                                   |   |               | 4,243,540   |   |              |   | 4,911,013 |   |   |   | 12,663,490 |   |   |   | 10,603,467 |   |
| (Loss) from operations                                                     |   |               | (3,242,000  | )      |              |   | (4,738,459 | ) |   |   | (10,123,194 | ) |   |   | (8,589,003 | ) |
| Interest income                                                            |   |               | 2,661       |   |              |   | 311 |   |   |   | 38,691 |   |   |   | 311 |   |
| Interest expense                                                           |   |               | (1,254      | )      |              |   | (1,956 | ) |   |   | (1,928 | ) |   |   | (11,640 | ) |
| Net (loss) before minority interest                                        |   |               | (3,240,593  | )      |              |   | (4,740,104 | ) |   |   | (10,086,431 | ) |   |   | (8,600,332 | ) |
|                                                                       |   |               |        |   |              |   |   |   |   |   |   |   |   |   |   |   |
| Minority interest                                                          |   |               | 681,421     |   |              |   | 129,354 |   |   |   | 1,507,009 |   |   |   | 129,354 |   |
| Net (loss)                                                                 |   | $                  | (2,559,172  | )      |              | $      | (4,610,750 | ) |   | $ | (8,579,422 | ) |   | $ | (8,470,978 | ) |
|                                                                       |   |               |        |   |              |   |   |   |   |   |   |   |   |   |   |   |
| Basic and diluted net (loss) per share                                     |   | $                  | (0.01       | )      |              | $      | (0.02 | ) |   | $ | (0.03 | ) |   | $ | (0.04 | ) |
|                                                                       |   |               |        |   |              |   |   |   |   |   |   |   |   |   |   |   |
| Weighted average shares outstanding, basic and      diluted                |   |               | 342,037,914 |   |              |   | 232,546,146 |   |   |   | 331,161,158 |   |   |   | 216,455,124 |   |

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ESPRE SOLUTIONS INC. AND SUBSIDIARY

|                                                                         |   | 2008          |       |   | 2007   |   |
|------------------------------------------------------------------------------|--------|---------------|------------|--------|--------|--------|
|                                                                         |   | (As Restated) |       |   |   |   |
| Cash flows from operating      activities:                                   |   |          |       |   |   |   |
| Net (loss) for period                                                        |   | $             | (8,579,422 | )      |   | $      | (8,470,978 | ) |
|                                                                         |   |          |       |   |   |   |   |   |
| Adjustments to reconcile net loss to cash used in operating      activities: |   |          |       |   |   |   |   |   |
| Stock and options issued for services                                        |   |          | 1,373,633  |   |   |   | - |   |
| Stock based compensation                                                     |   |          | 1,898,827  |   |   |   | 5,656,459 |   |
| Amortization and depreciation                                                |   |          | 102,893    |   |   |   | 78,361 |   |
| Minority interest                                                            |   |          | (1,507,009 | )      |   |   | (129,354 | ) |
| Changes in assets and liabilities:                                           |   |          |       |   |   |   |   |   |
| Deferred revenue                                                             |   |          | (1,000,000 | )      |   |   | 1,150,000 |   |
| Accounts receivable                                                          |   |          | 198,300    |   |   |   | (390,020 | ) |
| Prepaid expenses                                                             |   |          | (15,809    | )      |   |   | 4,399 |   |
| Other assets                                                                 |   |          | (26,682    | )      |   |   | (36,120 | ) |
| Accounts payable and accrued expenses                                        |   |          | (142,755   | )      |   |   | 178,566 |   |
| Total cash used in operating activities                                      |   |          | (7,698,024 | )      |   |   | (1,958,687 | ) |
|                                                                         |   |          |       |   |   |   |   |   |
| Net cash used in investing      activities:                                  |   |          |       |   |   |   |   |   |
| Purchase of equipment                                                        |   |          | (115,163   | )      |   |   | (54,035 | ) |
| Purchase of intangible assets                                                |   |          | (43,332    | )      |   |   | (197,230 | ) |
| Loan to affiliate                                                            |   |          | 9,000      |   |   |   | (50,000 | ) |
| Net cash used in investing activities                                        |   |          | (149,495   | )      |   |   | (301,265 | ) |
|                                                                         |   |          |       |   |   |   |   |   |
| Cash flows provided by      financing activities:                            |   |          |       |   |   |   |   |   |
| Payments on notes payable to related parties                                 |   |          | (100,000   | )      |   |   | 32,956 |   |
| Proceeds from sale of stock                                                  |   |          | 2,523,591  |   |   |   | 2,455,050 |   |
| Minority capital raised                                                      |   |          | 2,276,295  |   |   |   | 376,721 |   |
| Net cash provided by financing activities                                    |   |          | 4,699,886  |   |   |   | 2,864,727 |   |
|                                                                         |   |          |       |   |   |   |   |   |
| Net (decrease) / increase in      cash                                       |   |          | (3,147,633 | )      |   |   | 604,775 |   |
|                                                                         |   |          |       |   |   |   |   |   |
| Cash, beginning of      period                                               |   |          | 3,850,666  |   |   |   | 291,426 |   |
|                                                                         |   |          |       |   |   |   |   |   |
| Cash, end of      period                                                     |   | $             | 703,033    |   |   | $      | 896,201 |   |
|                                                                         |   |          |       |   |   |   |   |   |
| Supplemental disclosures of      cash flow information:                      |   |          |       |   |   |   |   |   |
| Cash paid for interest                                                       |   | $             | -          |   |   | $      | - |   |
| Non-cash      transactions:                                                  |   |          |       |   |   |   |   |   |
| Issuance of common stock to retire debt                                      |   | $             | 1,542,943  |   |   | $      | 619,000 |   |

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ESPRE SOLUTIONS, INC. AND SUBSIDIARY

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Table of Contents

|                                               |   | As      of June 30, 2008 |        |
|----------------------------------------------------|--------|--------------------------|-------------|
|                                               |   |                     |        |   | Reclassifications |   |   |   |   |
|                                               |   | As      previously       |        |   | and |   |   |   |   |
|                                               |   | reported                 |        |   | adjustments |   |   | As      restated |   |
| ASSETS                                             |   |                     |        |   |   |   |   |   |   |
| Current      assets:                               |   |                     |        |   |   |   |   |   |   |
| Cash                                               |   | $                        | 703,033     |   |   | $ | - |   |   | $ | 703,033 |   |
| Accounts      receivable                           |   |                     | 52,750      |   |   |   | - |   |   |   | 52,750 |   |
| Prepaid      expenses and advances                 |   |                     | 50,373      |   |   |   | - |   |   |   | 50,373 |   |
| Total      current assets                          |   |                     | 806,156     |   |   |   | - |   |   |   | 806,156 |   |
|                                               |   |                     |        |   |   |   |   |   |   |   |   |   |
| Equipment,      net                                |   |                     | 348,429     |   |   |   | - |   |   |   | 348,429 |   |
| Intangible      assets, net                        |   |                     | 77,121      |   |   |   | - |   |   |   | 77,121 |   |
| Loans      to related parties                      |   |                     | 60,432      |   |   |   | - |   |   |   | 60,432 |   |
| Other      assets                                  |   |                     | 123,975     |   |   |   | - |   |   |   | 123,975 |   |
| Total      assets                                  |   | $                        | 1,416,113   |   |   | $ | - |   |   | $ | 1,416,113 |   |
|                                               |   |                     |        |   |   |   |   |   |   |   |   |   |
| LIABILITIES      AND STOCKHOLDERS (DEFICIT)        |   |                     |        |   |   |   |   |   |   |   |   |   |
| Current      liabilities:                          |   |                     |        |   |   |   |   |   |   |   |   |   |
| Notes      payable to related parties              |   | $                        | 25,000      |   |   | $ | - |   |   | $ | 25,000 |   |
| Accounts      payable and accrued expenses         |   |                     | 1,307,844   |   |   |   | (1,203 | ) |   |   | 1,306,641 |   |
| Total      current liabilities                     |   |                     | 1,332,844   |   |   |   | (1,203 | ) |   |   | 1,331,641 |   |
|                                               |   |                     |        |   |   |   |   |   |   |   |   |   |
| Minority      interest                             |   |                     | 959,334     |   |   |   | (258,250 | ) |   |   | 701,084 |   |
|                                               |   |                     |        |   |   |   |   |   |   |   |   |   |
| Stockholders'      (deficit)                       |   |                     |        |   |   |   |   |   |   |   |   |   |
| Common      stock                                  |   |                     | 353,782     |   |   |   | - |   |   |   | 353,782 |   |
| Additional      paid in capital                    |   |                     | 78,727,115  |   |   |   | - |   |   |   | 78,727,115 |   |
| Stock      subscription receivable                 |   |                     | (18,500     | ) |   |   | - |   |   |   | (18,500 | ) |
| Retained      (deficit)                            |   |                     | (79,938,463 | ) |   |   | 259,453 |   |   |   | (79,679,010 | ) |
| Total      stockholders’ (deficit)           |   |                     | (876,066    | ) |   |   | 259,453 |   |   |   | (616,612 | ) |
|                                               |   |                     |        |   |   |   |   |   |   |   |   |   |
| Total      liabilities and stockholders' (deficit) |   | $                        | 1,416,113   |   |   | $ | - |   |   | $ | 1,416,113 |   |

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Table of Contents

|                                                                            |   | Three      months ended June 30, 2008 |        |   | Nine      months ended June 30, 2008 |   |
|---------------------------------------------------------------------------------|--------|---------------------------------------|-------------|--------|--------------------------------------|--------|
|                                                                            |   | As      previously                    |        |   | Reclassifications      and           |   |   |   |   |   | As      previously |   |   | Reclassifications      and |   |   |   |   |
|                                                                            |   | reported                              |        |   | adjustments                          |   |   | As      restated |   |   | reported |   |   | adjustments |   |   | As      restated |   |
| Revenues:                                                                       |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Software      licensing fees                                                    |   | $                                     | 1,000,000   |   |                                 | $      | - |   |   | $ | 1,000,000 |   |   | $ | 2,000,000 |   |   | $ | - |   |   | $ | 2,000,000 |   |
| Custom      engineering fees                                                    |   |                                  | 37,116      |   |                                 |   | (35,576 | ) |   |   | 1,540 |   |   |   | 512,742 |   |   |   | - |   |   |   | 512,742 |   |
| Other                                                                           |   |                                  | (35,576     | )      |                                 |   | 35,576 |   |   |   | - |   |   |   | 27,554 |   |   |   | - |   |   |   | 27,554 |   |
| Total      revenues                                                             |   |                                  | 1,001,540   |   |                                 |   | - |   |   |   | 1,001,540 |   |   |   | 2,540,296 |   |   |   | - |   |   |   | 2,540,296 |   |
|                                                                            |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Expenses:                                                                       |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| General,      administrative and selling expenses                               |   |                                  | 4,073,240   |   |                                 |   | (983,526 | ) |   |   | 3,089,714 |   |   |   | 8,552,070 |   |   |   | (180,442 | ) |   |   | 8,371,628 |   |
| General,      administrative and selling expenses stock based      compensation |   |                                  | 457,029     |   |                                 |   | - |   |   |   | 457,029 |   |   |   | 1,998,827 |   |   |   | (100,000 | ) |   |   | 1,898,827 |   |
| Research      and development                                                   |   |                                  | 163,471     |   |                                 |   | 500,608 |   |   |   | 664,079 |   |   |   | 2,487,191 |   |   |   | (197,049 | ) |   |   | 2,290,142 |   |
| Amortization      and depreciation                                              |   |                                  | 57,770      |   |                                 |   | (25,052 | ) |   |   | 32,718 |   |   |   | 115,443 |   |   |   | (12,550 | ) |   |   | 102,893 |   |
| Total      operating expenses                                                   |   |                                  | 4,751,510   |   |                                 |   | (507,970 | ) |   |   | 4,243,540 |   |   |   | 13,153,531 |   |   |   | (490,041 | ) |   |   | 12,663,490 |   |
|                                                                            |   |                                  |        |   |                                 |   | - |   |   |   |   |   |   |   |   |   |   |   | - |   |   |   |   |   |
| (Loss)      from operations                                                     |   |                                  | (3,749,970  | )      |                                 |   | 507,970 |   |   |   | (3,242,000 | ) |   |   | (10,613,235 | ) |   |   | 490,041 |   |   |   | (10,123,194 | ) |
|                                                                            |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Interest      income                                                            |   |                                  | 6,708       |   |                                 |   | (4,047 | ) |   |   | 2,661 |   |   |   | 42,738 |   |   |   | (4,047 | ) |   |   | 38,691 |   |
| Interest      expense                                                           |   |                                  | (3,503      | )      |                                 |   | 2,249 |   |   |   | (1,254 | ) |   |   | (1,928 | ) |   |   | - |   |   |   | (1,928 | ) |
| Net      (loss) before minority interest                                        |   |                                  | (3,746,765  | )      |                                 |   | 506,172 |   |   |   | (3,240,593 | ) |   |   | (10,572,425 | ) |   |   | 485,994 |   |   |   | (10,086,431 | ) |
|                                                                            |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Minority      interest                                                          |   |                                  | 754,376     |   |                                 |   | (72,955 | ) |   |   | 681,421 |   |   |   | 1,665,054 |   |   |   | (158,045 | ) |   |   | 1,507,009 |   |
| Net      (loss)                                                                 |   | $                                     | (2,992,389  | )      |                                 | $      | 433,217 |   |   | $ | (2,559,172 | ) |   | $ | (8,907,371 | ) |   | $ | 327,949 |   |   | $ | (8,579,422 | ) |
|                                                                            |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Basic      and diluted net loss per share                                       |   | $                                     | (0.01       | )      |                                 | $      | - |   |   | $ | (0.01 | ) |   | $ | (0.03 | ) |   | $ | - |   |   | $ | (0.03 | ) |
|                                                                            |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted      average shares outstanding,                                       |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| basic      and diluted                                                          |   |                                  | 342,037,914 |   |                                 |   | - |   |   |   | 342,037,914 |   |   |   | 331,161,158 |   |   |   | - |   |   |   | 331,161,158 |   |

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Table of Contents

|                                                                              |   | Nine      Months Ended June 30, 2008 |       |
|-----------------------------------------------------------------------------------|--------|--------------------------------------|------------|
|                                                                              |   | As      previously                   |       |   | Reclassifications      and |   |   |   |   |
|                                                                              |   | reported                             |       |   | adjustments |   |   | As      restated |   |
| Cash      flows from operating activities:                                        |   |                                 |       |   |   |   |   |   |   |
| Net      (loss) for period                                                        |   | $                                    | (8,907,371 | ) |   | $ | 327,949 |   |   | $ | (8,579,422 | ) |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Adjustments      to reconcile net loss to cash used in operating      activities: |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Stock      and options issued for services                                        |   |                                 | 1,356,685  |   |   |   | 16,948 |   |   |   | 1,373,633 |   |
| Stock      based compensation                                                     |   |                                 | 1,998,827  |   |   |   | (100,000 | ) |   |   | 1,898,827 |   |
| Amortization      and depreciation                                                |   |                                 | 115,443    |   |   |   | (12,550 | ) |   |   | 102,893 |   |
| Minority      interest                                                            |   |                                 | (1,665,054 | ) |   |   | 158,045 |   |   |   | (1,507,009 | ) |
| Changes      in assets and liabilities:                                           |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Deferred      revenue                                                             |   |                                 | (1,000,000 | ) |   |   | - |   |   |   | (1,000,000 | ) |
| Accounts      receivable                                                          |   |                                 | 198,300    |   |   |   | - |   |   |   | 198,300 |   |
| Prepaid      expenses                                                             |   |                                 | (15,809    | ) |   |   | - |   |   |   | (15,809 | ) |
| Other      assets                                                                 |   |                                 | (26,682    | ) |   |   | - |   |   |   | (26,682 | ) |
| Accounts      payable and accrued expenses                                        |   |                                 | (141,555   | ) |   |   | (1,200 | ) |   |   | (142,755 | ) |
| Total      cash used in operating activities                                      |   |                                 | (8,087,216 | ) |   |   | 389,192 |   |   |   | (7,698,024 | ) |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Net      cash used in investing activities:                                       |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Purchase      of equipment                                                        |   |                                 | (115,213   | ) |   |   | 50 |   |   |   | (115,163 | ) |
| Purchase      of intangible assets                                                |   |                                 | (55,832    | ) |   |   | 12,500 |   |   |   | (43,332 | ) |
| Loan      to affiliate                                                            |   |                                 | 9,000      |   |   |   | - |   |   |   | 9,000 |   |
| Net      cash used in investing activities                                        |   |                                 | (162,045   | ) |   |   | 12,550 |   |   |   | (149,495 | ) |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Cash      flows provided by financing activities:                                 |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Payments      on notes payable to related parties                                 |   |                                 | (100,000   | ) |   |   | - |   |   |   | (100,000 | ) |
| Proceeds      from sale of stock                                                  |   |                                 | 2,925,333  |   |   |   | (401,742 | ) |   |   | 2,523,591 |   |
| Minority      capital raised                                                      |   |                                 | 2,276,295  |   |   |   | - |   |   |   | 2,276,295 |   |
| Net      cash provided by financing activities                                    |   |                                 | 5,101,628  |   |   |   | (401,742 | ) |   |   | 4,699,886 |   |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Net      decrease in cash                                                         |   |                                 | (3,147,633 | ) |   |   | - |   |   |   | (3,147,633 | ) |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Cash,      beginning of period                                                    |   |                                 | 3,850,666  |   |   |   | - |   |   |   | 3,850,666 |   |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Cash,      end of period                                                          |   | $                                    | 703,033    |   |   | $ | - |   |   | $ | 703,033 |   |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Supplemental      disclosures of cash flow information:                           |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Cash      paid for interest                                                       |   | $                                    | -          |   |   |   |   |   |   | $ | - |   |
| Non-cash      transactions:                                                       |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Issuance      of common stock to retire debt                                      |   | $                                    | 1,542,943  |   |   |   | - |   |   | $ | 1,542,943 |   |

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|                                                                            |   | Three      months ended June 30, 2007 |        |   | Nine      months ended June 30, 2007 |   |
|---------------------------------------------------------------------------------|--------|---------------------------------------|-------------|--------|--------------------------------------|--------|
|                                                                            |   | As      previously                    |        |   | Reclassifications      and           |   |   |   |   |   | As      previously |   |   | Reclassifications      and |   |   |   |   |
|                                                                            |   | reported                              |        |   | adjustments                          |   |   | As      restated |   |   | reported |   |   | adjustments |   |   | As      restated |   |
| Revenues:                                                                       |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Software      licensing fees                                                    |   | $                                     | 150,000     |   |                                 | $      | - |   |   | $ | 150,000 |   |   | $ | 1,390,000 |   |   | $ | - |   |   | $ | 1,390,000 |   |
| Custom      engineering fees                                                    |   |                                  | 92,500      |   |                                 |   | (72,550 | ) |   |   | 19,950 |   |   |   | 497,700 |   |   |   | - |   |   |   | 497,700 |   |
| Other                                                                           |   |                                  | 20,656      |   |                                 |   | (18,052 | ) |   |   | 2,604 |   |   |   | 126,764 |   |   |   | - |   |   |   | 126,764 |   |
| Total      revenues                                                             |   |                                  | 263,156     |   |                                 |   | (90,602 | ) |   |   | 172,554 |   |   |   | 2,014,464 |   |   |   | - |   |   |   | 2,014,464 |   |
|                                                                            |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Expenses:                                                                       |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| General,      administrative and selling expenses                               |   |                                  | 1,535,665   |   |                                 |   | 70,587 |   |   |   | 1,606,252 |   |   |   | 3,990,052 |   |   |   | - |   |   |   | 3,990,052 |   |
| General,      administrative and selling expenses stock based      compensation |   |                                  | 2,646,051   |   |                                 |   | - |   |   |   | 2,846,051 |   |   |   | 5,656,459 |   |   |   | - |   |   |   | 5,656,459 |   |
| Research      and development                                                   |   |                                  | 692,995     |   |                                 |   | (265,900 | ) |   |   | 427,095 |   |   |   | 878,595 |   |   |   | - |   |   |   | 878,595 |   |
| Amortization      and depreciation                                              |   |                                  | 31,615      |   |                                 |   | - |   |   |   | 31,615 |   |   |   | 78,361 |   |   |   | - |   |   |   | 78,361 |   |
| Total      operating expenses                                                   |   |                                  | 4,906,326   |   |                                 |   | 4,687 |   |   |   | 4,911,013 |   |   |   | 10,603,467 |   |   |   | - |   |   |   | 10,603,467 |   |
|                                                                            |   |                                  |        |   |                                 |   | - |   |   |   |   |   |   |   |   |   |   |   | - |   |   |   |   |   |
| (Loss)      from operations                                                     |   |                                  | (4,643,170  | )      |                                 |   | (95,289 | ) |   |   | (4,738,459 | ) |   |   | (8,589,003 | ) |   |   | - |   |   |   | (8,589,003 | ) |
|                                                                            |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Interest      income                                                            |   |                                  | 1,342       |   |                                 |   | (1,031 | ) |   |   | 311 |   |   |   | 311 |   |   |   | - |   |   |   | 311 |   |
| Interest      expense                                                           |   |                                  | (1,956      | )      |                                 |   | - |   |   |   | (1,956 | ) |   |   | (11,640 | ) |   |   | - |   |   |   | (11,640 | ) |
| Net      (loss) before minority interest                                        |   |                                  | (4,643,784  | )      |                                 |   | (96,320 | ) |   |   | (4,740,104 | ) |   |   | (8,600,332 | ) |   |   | - |   |   |   | (8,600,332 | ) |
|                                                                            |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Minority      interest                                                          |   |                                  | 68,693      |   |                                 |   | 60,661 |   |   |   | 129,354 |   |   |   | 129,354 |   |   |   | - |   |   |   | 129,354 |   |
| Net      (loss)                                                                 |   | $                                     | (4,575,091  | )      |                                 | $      | (35,659 | ) |   | $ | (4,610,750 | ) |   | $ | (8,470,978 | ) |   | $ | - |   |   | $ | (8,470,978 | ) |
|                                                                            |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Basic      and diluted net (loss) per share                                     |   | $                                     | (0.02       | )      |                                 | $      | - |   |   | $ | (0.02 | ) |   | $ | (0.04 | ) |   | $ | - |   |   | $ | (0.04 | ) |
|                                                                            |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted      average shares outstanding,                                       |   |                                  |        |   |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| basic      and diluted                                                          |   |                                  | 232,546,146 |   |                                 |   | - |   |   |   | 232,546,146 |   |   |   | 216,455,124 |   |   |   | - |   |   |   | 216,455,124 |   |

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|                                                                              |   | Nine      Months Ended June 30, 2007 |       |
|-----------------------------------------------------------------------------------|--------|--------------------------------------|------------|
|                                                                              |   |                                 |       |   | Reclassifications |   |
|                                                                              |   | As      previously                   |       |   | and |   |   |   |   |
|                                                                              |   | reported                             |       |   | adjustments |   |   | As      restated |   |
| Cash      flows from operating activities:                                        |   |                                 |       |   |   |   |   |   |   |
| Net      (loss) for period                                                        |   | $                                    | (8,470,978 | ) |   | $ | - |   |   | $ | (8,470,978 | ) |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Adjustments      to reconcile net loss to cash used in operating      activities: |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Stock      and options issued for services                                        |   |                                 | -          |   |   |   | - |   |   |   | - |   |
| Stock      based compensation                                                     |   |                                 | 5,656,459  |   |   |   | - |   |   |   | 5,656,459 |   |
| Amortization      and depreciation                                                |   |                                 | 78,361     |   |   |   | - |   |   |   | 78,361 |   |
| Minority      interest                                                            |   |                                 | (129,354   | ) |   |   | - |   |   |   | (129,354 | ) |
| Changes      in assets and liabilities:                                           |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Deferred      revenue                                                             |   |                                 | 1,150,000  |   |   |   | - |   |   |   | 1,150,000 |   |
| Accounts      receivable                                                          |   |                                 | (390,020   | ) |   |   | - |   |   |   | (390,020 | ) |
| Prepaid      expenses                                                             |   |                                 | 4,399      |   |   |   | - |   |   |   | 4,399 |   |
| Other      assets                                                                 |   |                                 | (36,120    | ) |   |   | - |   |   |   | (36,120 | ) |
| Accounts      payable and accrued expenses                                        |   |                                 | 178,566    |   |   |   | - |   |   |   | 178,566 |   |
| Total      cash used in operating activities                                      |   |                                 | (1,958,687 | ) |   |   | - |   |   |   | (1,958,687 | ) |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Net      cash used in investing activities:                                       |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Purchase      of equipment                                                        |   |                                 | (54,035    | ) |   |   | - |   |   |   | (54,035 | ) |
| Purchase      of intangible assets                                                |   |                                 | (197,230   | ) |   |   | - |   |   |   | (197,230 | ) |
| Loan      to affiliate                                                            |   |                                 | (50,000    | ) |   |   | - |   |   |   | (50,000 | ) |
| Net      cash used in investing activities                                        |   |                                 | (301,265   | ) |   |   | - |   |   |   | (301,265 | ) |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Cash      flows provided by financing activities:                                 |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Payments      on notes payable to related parties                                 |   |                                 | 32,956     |   |   |   | - |   |   |   | 32,956 |   |
| Proceeds      from sale of stock                                                  |   |                                 | 2,455,050  |   |   |   | - |   |   |   | 2,455,050 |   |
| Minority      capital raised                                                      |   |                                 | 376,721    |   |   |   | - |   |   |   | 376,721 |   |
| Net      cash provided by financing activities                                    |   |                                 | 2,864,727  |   |   |   | - |   |   |   | 2,864,727 |   |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Net      decrease in cash                                                         |   |                                 | 604,775    |   |   |   | - |   |   |   | 604,775 |   |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Cash,      beginning of period                                                    |   |                                 | 291,426    |   |   |   | - |   |   |   | 291,426 |   |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Cash,      end of period                                                          |   | $                                    | 896,201    |   |   | $ | - |   |   | $ | 896,201 |   |
|                                                                              |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Supplemental      disclosures of cash flow                                        |   |                                 |       |   |   |   |   |   |   |   |   |   |
| information:                                                                      |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Cash      paid for interest                                                       |   | $                                    | -          |   |   | $ | - |   |   | $ | - |   |
| Non-cash      transactions:                                                       |   |                                 |       |   |   |   |   |   |   |   |   |   |
| Issuance      of common stock to retire debt                                      |   | $                                    | 619,000    |   |   | $ | - |   |   | $ | 619,000 |   |

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|   | · | Persuasive      evidence of a contractual arrangement  exists; |
|--------|--------|----------------------------------------------------------------|

|   | · | Delivery      of the service has occurred in accordance with the Company’s contractual      obligations and title has passed to the  customer; |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | The      fee or revenue recognized is fixed or determinable;    and, |
|--------|--------|----------------------------------------------------------------------|

|   | · | The      right to payment is unconditional and collectability is      probable. |
|--------|--------|---------------------------------------------------------------------------------|

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|  | · | Obtain additional debt and equity      financing. |
|--|--------|---------------------------------------------------|

|  | · | Market its principal product, VUELIVE (previously      EspreLive), to customers wishing to build applications using video and      provide custom engineering services to those customers as      requested. |
|--|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | Engage in partnerships with firms in key vertical      markets.  These partners will be market experts and have well      defined application strategies that require VUELIVE to develop      them. |
|--|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | Launch Blideo as an application service      provider. |
|--|--------|--------------------------------------------------------|

|  | · | Establish independent sales agreements with      representatives to sell its products and services.  The Company      will actively pursue the engagement of additional independent sales      representatives who can distribute the Company’s existing video products      and services, both domestically and  internationally. |
|--|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|                                                                                                                                                                        |   | June 30, |   |   | September 30, |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|--------|--------|---------------|--------|
|                                                                                                                                                                        |   | 2008     |   |   | 2007          |   |
| Contingent  repurchase agreement to Video Software      Partners, secured by certain software products, payable on February 1,      2008, interest imputed at 10% |   | $        | -      |   |          | $      | 1,642,944 |   |
|                                                                                                                                                                        |   |     |   |   |          |   |   |   |
| Note payable to a related individual, at 10%, due November      25, 2004, extended year to year, unsecured                                                                  |   |     | 25,000 |   |          |   | 25,000 |   |
|                                                                                                                                                                        |   | $        | 25,000 |   |          | $      | 1,667,944 |   |

|                              |   | June 30, |      |   | September 30, |   |
|-----------------------------------|--------|----------|-----------|--------|---------------|--------|
|                              |   | 2008     |      |   | 2007          |   |
| Accounts payable - trade          |   | $        | 997,098   |   |          | $      | 543,487 |   |
| Accrued expenses - other          |   |     | 55,558    |   |          |   | 242,151 |   |
| Due to investment banker          |   |     | -         |   |          |   | 139,825 |   |
| Accrued vacation pay              |   |     | 129,673   |   |          |   | 76,640 |   |
| Accrued payroll and payroll taxes |   |     | 89,862    |   |          |   | 297,296 |   |
| Customer advances                 |   |     | -         |   |          |   | 150,000 |   |
| Accrued interest                  |   |     | 11,016    |   |          |   | - |   |
| Accrued rent                      |   |     | 23,434    |   |          |   | - |   |
|                              |   | $        | 1,306,641 |   |          | $      | 1,449,399 |   |

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|                               |   | Outstanding Stock      Options |   |                                 |   |   | Exercisable      Stock  Options |       |                                 |   |
|------------------------------------|--------|--------------------------------|--------|--------------------------------------|--------|--------|---------------------------------|------------|--------------------------------------|--------|
|                               |   | Options                        |   | Weighted Average Exercise      Price |   |   | Options                         |       | Weighted Average Exercise      Price |   |
|                               |   |                           |   |                                 |   |   |                            |       |                                 |   |   |   |
| Outstanding at beginning of period |   | 84,404,634                     |   | $                                    | .1159  |   |                            | 40,767,182 |                                 | $      | .1159 |   |
| Granted                            |   | 15,100,000                     |   | $                                    | .1000  |   |                            | 4,169,848  |                                 | $      | .0874 |  . |
| Outstanding at end of period       |   | 99,504,634                     |   | $                                    | .1135  |   |                            | 44,937,030 |                                 | $      | .1135 |   |

|   |                      |   | Outstanding      Stock Options |       |   | Exercisable      Stock Options |    |
|--------|---------------------------|--------|--------------------------------|------------|--------|--------------------------------|--------------|
|   | Exercise      Price Range |   | Shares                         |       |   | Life                           |         |   | Weighted      Average exercise Price |   |   | Shares |   |   | Life |   |   | Weighted      Average exercise Price |   |
|   |                      |   |                           |       |   |                           |         |   |   |   |   |   |   |   |   |   |   |  $ |   |
| $      | 0.010      - $0.085       |   |                           | 51,979,634 |   |                           |         | 8.15 |   |   | $ | 0.08 |   |   |   | 23,250,012 |   |   |   | 815 |   |   | $ | 0.08 |   |
|   |                      |   |                           |       |   |                           |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| $      | 0.100      - $0.200       |   |                           | 42,045,000 |   |                           |         | 7.53 |   |   | $ | 0.10 |   |   |   | 20,254,516 |   |   |   | 7.53 |   |   | $ | 0.10 |   |
|   |                      |   |                           |       |   |                           |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| $      | 0.210      - $1.333       |   |                           | 5,480,000  |   |                           |         | 6.70 |   |   | $ | 0.54 |   |   |   | 1,432,502 |   |   |   | 6.90 |   |   | $ | 0.61 |   |
|   |                      |   |                           |       |   |                           |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   |                      |   |                           | 99,504,634 |   |                           |         |   |   |   |   |   |   |   |   | 44,937,030 |   |   |   |   |   |   |   |   |   |

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| Outstanding      Warrants      |   |   | Exercisable      Warrants |   |                                 |   |   |
|--------------------------------|--------|--------|---------------------------|--------|--------------------------------------|--------|--------|
|                           |   | Shares |                      |   | Weighted Average Exercise      Price |   |   | Shares |   |   | Weighted Average Exercise      Price |   |
| Outstanding at October 1, 2007 |   |   | 44,019,716                |   |                                 | $      | 0.10   |   |   |   | 44,019,716 |   |   |   | 0.10 |   |
| Granted during period          |   |   | 6,938,272                 |   |                                 |   | 0.10   |   |   |   | 6,938,272 |   |   |   | 0.10 |   |
| Exercised during the period    |   |   | (2,892,858                | )      |                                 |   | 0.10   |   |   |   | (2,892,858 | ) |   |   | 0.10 |   |
|                           |   |   |                      |   |                                 |   |   |   |   |   |   |   |   |   |   |   |
| Outstanding at June 30, 2008   |   |   | 48,065,130                |   |                                 | $      | 0.10   |   |   |   | 48,065,130 |   |   | $ | 0.10 |   |

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|                                     |   | June      30, |        |   | September      30, |   |
|------------------------------------------|--------|---------------|-------------|--------|--------------------|--------|
|                                     |   | 2008          |        |   | 2007               |   |
|                                     |   |          |        |   |               |   |
| Net      operating loss carryforward     |   | $             | 21,861,000  |   |               | $      | 19,013,000 |   |
| In-process      research and development |   |          | 930,000     |   |               |   | 1,528,000 |   |
| Transition      adjustment               |   |          | 217,000     |   |               |   | 217,000 |   |
|                                     |   | $             | 23,008,000  |   |               | $      | 20,758,000 |   |
| Less      valuation allowance            |   |          | (23,008,000 | )      |               |   | (20,758,000 | ) |
| Net      deferred tax assets             |   | $             | -           |   |               | $      | - |   |

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Item 2. Management’s

|   | ● | Revenues were $1,001,540 for      the three months ended June 30, 2008 (compared with $172,554 for the same      period last year). |
|--------|---------|-------------------------------------------------------------------------------------------------------------------------------------|

|  | ● | In April      2007 we entered into a license agreement for the exclusive right to use      our technology for the entertainment market for an initial amount of      $1,000,000 and a further $450,000 contingent on our delivering certain      design proofs of concept. The license agreement granted the license holder      a put option which could have required us to repurchase the license for      $2,000,000 at any time after January 31, 2008, and before April 31, 2010.      The revenue from this license was deferred and is included on our balance      sheet as deferred revenue at September 30, 2007. In December 2007, we      concluded an agreement with the licensee to waive the put option in return      for a waiver of the balance due under the license of $450,000, and      accordingly we recorded the full license fee of $1,000,000 in the quarter      ended December 31, 2007. |
|--|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | ● | $453,000      for the design of our customers’ applications, including a major US      telecommunications carrier. |
|--|---------|--------------------------------------------------------------------------------------------------------------------------|

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|   | · | Obtain additional debt and equity      financing. |
|--------|--------|---------------------------------------------------|

|  | · | Market our principal product, VUELIVE (previously      EspreLive), to customers wishing to build applications using video and      provide custom engineering services to those customers as      requested. |
|--|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | Engage in partnerships with firms in key vertical      markets.  These partners will be market experts and have      well-defined application strategies that require VUELIVE to build      them.  Potential customers have been identified and we are in      active negotiations with them.  No assurance can be given,      however, that we will be successful in entering into satisfactory      commercial arrangements with these or other  customers. |
|--|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | Establish independent sales agreements with      representatives to sell its products and services.  We will      actively pursue the engagement of additional independent sales      representatives who can distribute our existing video products and      services, both domestically and internationally.  Potential      partners have been identified and we are in active negotiations with      them.  No assurance can be given, however, that we will be      successful in entering into satisfactory commercial arrangements with      these or other partners. |
|--|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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Item 3

Item 4.  Controls 

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Item 1

Item 1A. 

Item 2. 

Item 3. 

Item 4

Item 5.  

Item 6. 

| Exhibit      31.1 — Section 302 Certificate of Chief Executive      Officer |
|-----------------------------------------------------------------------------------|
|                                                                              |
| Exhibit      31.2— Section 302 Certificate of Chief Financial      Officer  |
|                                                                              |
| Exhibit      32.1 — Section 906 Certificate of Chief Executive      Officer |
|                                                                              |
| Exhibit      32.2 — Section 906 Certificate of Chief Financial      Officer |

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SIGNATURE

|                   |   | Date                   |   |                         |   | Date                   |
|------------------------|--------|------------------------|--------|------------------------------|--------|------------------------|
| /s/      William Hopke |   | November      21, 2008 |   | /s/      BG Moore            |   | November      21, 2008 |
| William      Hopke     |   |                   |   | BG      Moore                |   |                   |
| President              |   |                   |   | Chief      Financial Officer |   |                   |

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