| Colorado                 | 20-5572519                           |
|--------------------------|--------------------------------------|
| (State of incorporation) | (I.R.S. Employer Identification No.) |

| Large accelerated filer []                                                |   Accelerated filer []               |
|------------------------------------------------------------------------------------------|------------------------------------------------|
| Non-accelerated filer [] (Do not check if a smaller reporting company)    |  Smaller reporting company  [X] |

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| PART I  FINANCIAL INFORMATION                                                                                                                                                                                                                               |   Page |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------|
| Item 1. Financial Statements                                                                                                                                                                                                                                               |             |
|             Balance Sheet at September 30, 2010 (unaudited) and December 31, 2009 (audited)                                                                                                                    |   4         |
|             Statements of Operations for the nine months ended September 30, 2010 and 2009            and the three months ended September 30, 2010 and 2009 |   5         |
|             Statements of Cash Flows for the nine months ended September 30, 2010 and 2009                                                                                                                     | 6                |
|             Condensed Notes to Financial Statements                                                                                                                                                            |   7         |
|                                                                                                                                                                                                                                                                       |             |
| Item 2. Management’s Discussion and Analysis and Plan of Operation                                                                                                                                                                                                   |   15        |
| Item 3. Quantitative and Qualitative Disclosures About Market Risk                                                                                                                                                                                                         |   24        |
| Item 4. Controls and Procedures                                                                                                                                                                                                                                            |   24        |
| Item 4T. Controls and Procedures                                                                                                                                                                                                                                           |   24        |
|                                                                                                                                                                                                                                                                       |             |
| PART II  OTHER INFORMATION                                                                                                                                                                                                                                       |             |
|   Item 1. Legal Proceedings                                                                                                                                                                                                                                      |  25         |
|   Item 1A. Risk Factors                                                                                                                                                                                                                                          |  25         |
|   Item 2. Unregistered Sales of Equity Securities and Use of Proceeds                                                                                                                                                                                            |   25        |
|   Item 3. Defaults Upon Senior Securities                                                                                                                                                                                                                        |   25        |
|   Item 4. Submission of Matters to a Vote of Security Holders                                                                                                                                                                                                    |   25        |
|   Item 5. Other Information                                                                                                                                                                                                                                      |   26        |
|   Item 6. Exhibits                                                                                                                                                                                                                                               |   26        |
|                                                                                                                                                                                                                                                                       |             |
| Signatures                                                                                                                                                                                                                                                                 |   26        |
|                                                                                                                                                                                                                                                                       |             |

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| ASSETS                                                                                |   |                           |         |   |                       |   |
|---------------------------------------------------------------------------------------|--------|--------------------------------|--------------|--------|----------------------------|--------|
|                                                                                  |   | September 30, 2010 (unaudited) |         |   | December 31, 2009(audited) |   |
| Current assets:                                                                       |   |                           |         |   |                       |   |
| Cash and cash equivalents                                                             |   | $                              | 62,827       |   |                       | $      | 66,631 |   |
| Prepaid expenses                                                                      |   |                           | 23,444       |   |                       |   | 46,816 |   |
| Other current assets                                                                  |   |                           | 3,780        |   |                       |   | 3,277 |   |
|   Total current assets                                                      |   |                           | 90,051       |   |                       |   | 116,724 |   |
|                                                                                  |   |                           |         |   |                       |   |   |   |
| Property and equipment                                                                |   |                           | 57,237       |   |                       |   | 57,237 |   |
| Less: accumulated depreciation                                                        |   |                           | 55,405       |   |                       |   | 54,851 |   |
|    Net property and equipment                                          |   |                           | 1,832        |   |                       |   | 2,386 |   |
|                                                                                  |   |                           |         |   |                       |   |   |   |
| Other assets:                                                                         |   |                           |         |   |                       |   |   |   |
| Deposits                                                                              |   |                           | -            |   |                       |   | 17,692 |   |
| Non-compete agreement, net of accumulated amortization                                |   |                           | 27,500       |   |                       |   | 30,000 |   |
|     Total other assets                                            |   |                           |  27,500 |   |                       |   | 47,692 |   |
| Total assets                                                                          |   | $                              | 119,383      |   |                       | $      | 166,802 |   |
|                                                                                  |   |                           |         |   |                       |   |   |   |
| LIABILITIES                                                                           |   |                           |         |   |                       |   |   |   |
|                                                                                  |   |                           |         |   |                       |   |   |   |
| Current liabilities:                                                                  |   |                           |         |   |                       |   |   |   |
| Accounts payable                                                                      |   |                           | 31,871       |   |                       |   | 148,303 |   |
| Accrued expenses                                                                      |   |                           | 64,262       |   |                       |   | 53,823 |   |
| Line of credit                                                                        |   |                           | 49,915       |   |                       |   | 41,515 |   |
| Due to shareholders                                                                   |   |                           | 65,879       |   |                       |   | - |   |
| Other current liabilities                                                             |   |                           | 83,715       |   |                       |   | 2,239 |   |
| Current portion of long-term debt - related parties                                   |   |                           | 427,200      |   |                       |   | 402,450 |   |
| Current portion of long-term debt                                                     |   |                           | 150,000      |   |                       |   |  33,542 |   |
|   Total current liabilities                                                 |   |                           | 872,842      |   |                       |   | 681,872 |   |
|                                                                                  |   |                           |         |   |                       |   |   |   |
| Long-Term liabilities:                                                                |   |                           |         |   |                       |   |   |   |
| Note payables, net of current portion                                                 |   |                           | -            |   |                       |   | - |   |
|    Total long-term liabilities                                         |   |                           | -            |   |                       |   | - |   |
|                                                                                  |   |                           |         |   |                       |   |   |   |
| Total liabilities                                                                     |   |                           | 872,842      |   |                       |   | 681,872 |   |
|                                                                                  |   |                           |         |   |                       |   |   |   |
| Stockholders equity:                                                                  |   |                           |         |   |                       |   |   |   |
| Preferred stock, $.10 par value;                                                      |   |                           |         |   |                       |   |   |   |
|    1,000,000 shares authorized;                                        |   |                           |         |   |                       |   |   |   |
|    no shares issued and outstanding                                    |   |                           | -            |   |                       |   | - |   |
| Common stock, $.001 par value;                                                        |   |                           |         |   |                       |   |   |   |
|    50,000,000 shares authorized;                                       |   |                           |         |   |                       |   |   |   |
|    7,820,820 and 8,248,020 shares issued and outstanding, respectively |   |                           | 7,821        |   |                       |   | 8,248 |   |
| Additional paid-in capital                                                            |   |                           | 1,039,096    |   |                       |   | 961,232 |   |
| Retained earnings                                                                     |   |                           | (1,800,376   | )      |                       |   | (1,484,550 | ) |
|   Total stockholders' equity                                                |   |                           | (752,659     | )      |                       |   | (515,070 | ) |
|                                                                                  |   |                           |         |   |                       |   |   |   |
|     Total liabilities and stockholders equity                     |   | $                              | 119,383      |   |                       | $      | 166,802 |   |

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|                                                                      |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |
|---------------------------------------------------------------------------|--------|------------------------------------------|-----------|------------------------------------------|--------|------------|--------------------------------------|--------|--------------------------------------|--------|--------|
|                                                                      |   | Three MonthsEndedSeptember 30, 2010 |      | Three MonthsEndedSeptember 30, 2009 |   |       | Nine Months Ended September 30, 2010 |   | Nine Months Ended September 30, 2009 |   |   |
|                                                                      |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |
| Revenues                                                                  |   | $                                        | 1,002,491 |                                     | $      | 1,840,890  |                                 | $      | 2,973,608                            |   | $      | 7,463,919 |   |   |
| Direct Payroll cost                                                       |   |                                     | (791,160  | )                                        |   | (1,507,993 | )                                    |   | (2,334,644                           | )      |   | (5,919,209 | ) |   |
|    Payroll taxes, benefits and workers' compensation costs |   |                                     | (159,117  | )                                        |   | (280,296   | )                                    |   | (517,455                             | )      |   | (1,149,208 | ) |   |
|    Net Revenues                                            |   |                                     | 52,214    |                                     |   | 52,601     |                                 |   | 121,509                              |   |   | 395,502 |   |   |
|                                                                      |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |   |   |   |
| Operating expenses:                                                       |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |   |   |   |
| Salaries, wages and payroll taxes                                         |   |                                     | 20,498    |                                     |   | 46,400     |                                 |   | 101,039                              |   |   | 184,981 |   |   |
| Travel and entertainment                                                  |   |                                     | 1,859     |                                     |   | 3,445      |                                 |   | 13,853                               |   |   | 22,505 |   |   |
| Rent                                                                      |   |                                     | 2,681     |                                     |   | 7,736      |                                 |   | 7,903                                |   |   | 25,891 |   |   |
| Professional fees                                                         |   |                                     | 54,585    |                                     |   | 13,395     |                                 |   | 189,121                              |   |   | 50,470 |   |   |
| License fees                                                              |   |                                     | 6,572     |                                     |   | 2,785      |                                 |   | 1,643                                |   |   | 9,526 |   |   |
| Supplies and data processing                                              |   |                                     | 581       |                                     |   | 4,360      |                                 |   | 1,572                                |   |   | 16,627 |   |   |
| Dues and subscriptions                                                    |   |                                     | 240       |                                     |   | 195        |                                 |   | 1,109                                |   |   | 3,125 |   |   |
| Office expense, including telephone and utilities                         |   |                                     | 3,289     |                                     |   | 7,006      |                                 |   | 12,792                               |   |   | 28,600 |   |   |
| Insurance                                                                 |   |                                     | 310       |                                     |   | 3,394      |                                 |   | 6,982                                |   |   | 5,518 |   |   |
| Commissions                                                               |   |                                     | 505       |                                     |   | -          |                                 |   | 25,250                               |   |   | 8,651 |   |   |
| Bank charges                                                              |   |                                     | 1,479     |                                     |   | 12,991     |                                 |   | 7,915                                |   |   | 27,489 |   |   |
| Vehicle expense                                                           |   |                                     | 2,516     |                                     |   | -          |                                 |   | 3,639                                |   |   | 836 |   |   |
| Interest expense                                                          |   |                                     | 12,833    |                                     |   | 20,092     |                                 |   | 55,522                               |   |   | 52,170 |   |   |
| Depreciation and amortization                                             |   |                                     | -         |                                     |   | -          |                                 |   | 3,054                                |   |   | - |   |   |
| Other expenses                                                            |   |                                     | 155       |                                     |   | 976        |                                 |   | 5,941                                |   |   | 4,492 |   |   |
|                                                                      |   |                                     | 108,103   |                                     |   | 122,775    |                                 |   | 437,335                              |   |   | 440,881 |   |   |
| Net income (loss) from                                                    |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |   |   |   |
| Operating income                                                          |   |                                     | (55,889   | )                                        |   | (70,174    | )                                    |   | (315,826                             | )      |   | (45,379 | ) |   |
|                                                                      |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |   |   |   |
| Income tax expense                                                        |   |                                     | -         |                                     |   | -          |                                 |   | -                                    |   |   | - |   |   |
|                                                                      |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |   |   |   |
| Net income from continuing operations                                     |   | $                                        | (55,889   | )                                        | $      | (70,174    | )                                    | $      | (315,826                             | )      | $      | (45,379 | ) |   |
|                                                            |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |   |   |   |
|                                                                      |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |   |   |   |
| Loss from discontinued operations                                         |   | $                                        | -         |                                     | $      | (316,331   | )                                    | $      | -                                    |   | $      | (316,331 | ) |   |
|                                                                      |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |   |   |   |
| Net income (loss)                                                         |   | $                                        | (55,889   | )                                        | $      | (386,505   | )                                    | $      | (315,826                             | )      | $      | (361,710 | ) |   |
|                                                                      |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |   |   |   |
| Net income (loss) per share                                               |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |   |   |   |
| (Basic and fully diluted)                                                 |   | $                                        | (0.007    | )                                        | $      | (0.047     | )                                    | $      | (0.039                               | )      | $      | (0.044 | ) |   |
|                                                                      |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |   |   |   |
| Weighted average number of                                                |   |                                     |      |                                     |   |       |                                 |   |                                 |   |   |   |   |   |
| common shares outstanding                                                 |   |                                     | 7,992,629 |                                     |   | 8,248,020  |                                 |   | 8,161,954                            |   |   | 8,248,020 |   |   |

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|                                                                 |   |                                                   |     |   |                                              |   |
|----------------------------------------------------------------------|--------|--------------------------------------------------------|----------|--------|---------------------------------------------------|--------|
|                                                                 |   | Unaudited Nine MonthsEndedSeptember 30, 2010 |     |   | Unaudited Nine MonthsEndedSeptember 30, 2009 |   |
| Cash flows from operating activities:                                |   |                                                   |     |   |                                              |   |
| Net Income                                                           |   | $                                                      | (315,826 | )      |                                              | $      | (361,710 | ) |
| Discontinued operations                                              |   |                                                   | -        |   |                                              |   | 316,321 |   |
| Depreciation, amortization and goodwill change                       |   |                                                   | 3,054    |   |                                              |   | 1,502 |   |
| Common stock issued for expenses                                     |   |                                                   | 69,750   |   |                                              |   | 16,000 |   |
| Changes in operating assets and liabilities:                         |   |                                                   |     |   |                                              |   |   |   |
|   Change in accounts receivable                            |   |                                                   | -        |   |                                              |   | (53,494 | ) |
|   Change in prepaid and other current assets               |   |                                                   | 22,869   |   |                                              |   | (7,055 | ) |
|   Change in deposits                                       |   |                                                   | 17,692   |   |                                              |   | 7,692 |   |
|   Change in account payables                               |   |                                                   | (116,432 | )      |                                              |   | (150,779 | ) |
|   Change in accrued expenses and other current liabilities |   |                                                   | 99,602   |   |                                              |   | (115,150 | ) |
|  Net cash used by operating activities                          |   |                                                   | (219,291 | )      |                                              |   | (346,673 | ) |
|                                                                 |   |                                                   |     |   |                                              |   |   |   |
| Cash flows from investing activities                                 |   |                                                   | -        |   |                                              |   | - |   |
|                                                                 |   |                                                   |     |   |                                              |   |   |   |
| Cash flows from financing activities                                 |   |                                                   |     |   |                                              |   |   |   |
| Proceeds from advances from shareholders-net                         |   |                                                   | 65,879   |   |                                              |   | (26,122 | ) |
| Proceeds from line of credit advances                                |   |                                                   | 8,400    |   |                                              |   | 7,500 |   |
| Proceeds from notes payable-net                                      |   |                                                   | 141,208  |   |                                              |   | 169,769 |   |
| Cash flows provided by financing activities                          |   |                                                   | 215,487  |   |                                              |   | 151,147 |   |
|                                                                 |   |                                                   |     |   |                                              |   |   |   |
| Net increase (decrease) in cash                                      |   |                                                   | (3,804   | )      |                                              |   | (195,526 | ) |
|                                                                 |   |                                                   |     |   |                                              |   |   |   |
| Cash at beginning of period                                          |   |                                                   | 66,631   |   |                                              |   | 240,065 |   |
|                                                                 |   |                                                   |     |   |                                              |   |   |   |
| Cash at end of period                                                |   | $                                                      | 62,827   |   |                                              | $      | 44,539 |   |

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|   | · | Revised guidance on business combinations that establishes principles and requirements for recognizing and measuring the identifiable assets acquired (including goodwill), liabilities assumed, and non-controlling interests, if any, acquired in a business combination.  This guidance also requires that acquisition-related costs associated with restructuring or exiting activities of an acquired entity be expensed as incurred. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Guidance on subsequent events that establishes standards related to accounting for and disclosure of events that happen after the date of the balance sheet but before the release of the financial statements. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Guidance on determination of the useful life of intangible assets that amends the factors that should be considered in developing assumptions used to determine the useful life of a recognized intangible asset. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Updates to authoritative standards that provide additional application guidance and enhance disclosures regarding fair value measurements. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Guidance that establishes the FASB Accounting Standards Codification (the “Codification”).  The Codification, released on July 1, 2009, became the single source of authoritative non-governmental U.S. GAAP and supersedes all previously existing accounting standards.  This adoption changed certain disclosure references to U.S. GAAP. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | September 30, 2010 |                                                           |   | December 31, 2009 |   |                                                           |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------|----------------------------------------------------------------|--------|------------------------|--------|----------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |               |                                                           |   |                   |   |                                                           |   |   |
| Loan payable to an LLC, owned by a Company board member related to funding for future acquisitions.  Originally a 30 day note, the loan has not yet been repaid, and is being carried forward month to month. The loan accrues interest of 1% per month or $1,500 per month, and a bonus of 4,000 shares of Hallmark Human Resources stock was previously issued. The loan amount  is convertible into shares of the Company’s common stock at a conversion price of $1.00 per share.                                                                                                                                                  |   | $                  |          150,000                      |   |                   | $      |          150,000                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |               |                                                           |   |                   |   |                                                           |   |   |
| Secured, convertible debenture, payable to an LLC, owned by a Company board member, related to funding for future acquisitions.  Repayment is set to begin at an amount of $10,417 once the funding of $500,000 is obtained.  As of September 30, 2010, full funding has not been obtained and only interest has been paid.  Interest rate is 10%.  There is an option to redeem stock in an amount equal to the principal amount plus any unpaid interest with three business days notice.  The debenture is convertible into shares of the Company’s common stock at a conversion price of $1.00 per share. |   |               |                277,200 |   |                   |   |                252,450 |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |               |                                                           |   |                   |   |                                                           |   |   |
| Note payable to an unrelated entity due on Nov. 11, 2010 bearing an interest rate of 12% per annum. The interest increases to 18% if not paid by Nov. 11, 2010. The note has not yet been repaid.                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |               | 150,000                                                        |   |                   |   | -                                                              |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |               |                                                           |   |                   |   |                                                           |   |   |
| Two notes payable to two individuals related to the purchase of the Global Entities,  payable in monthly installments of $4,000 and $2,515, including interest at 9.6% and 8.1%, respectively, through April 1, 2010, unsecured.  The notes have not yet been repaid.                                                                                                                                                                                                                                                                                                                                                                                  |   |               | 33,542                                                         |   |                   |   | 33,542                                                         |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |               |                                                           |   |                   |   |                                                           |   |   |
| Total Long-Term Debt                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |               | 610,742                                                        |   |                   |   | 435,992                                                        |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |               |                                                           |   |                   |   |                                                           |   |   |
| Less:  Current portion of long-term debt                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |               | (610,742                                                       | )      |                   |   | (435,992                                                       | )  |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |               |                                                           |   |                   |   |                                                           |   |   |
| Long-Term Debt, net of current portion                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | $                  | -0-                                                            |   |                   | $      | -0-                                                            |   |   |

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|                                |   | September 30, 2010 |   |   | December 31, 2009 |   |    |
|-------------------------------------|--------|--------------------|--------|--------|-------------------|--------|---------|
|                                |   | Gross Carrying     |   |   | Accumulated       |   |    | Gross Carrying |   |   | Accumulated |   |   |
|                                |   | Amount             |   |   | Amortization      |   |    | Amount |   |   | Amortization |   |   |
| Amortizable Intangible Asset:       |   |               |   |   |              |   |    |   |   |   |   |   |   |
|   Non-compete agreement   |   | $                  | 50,000 |   |              | $      | (22,500 | ) |   | $ | 50,000 |   |   | $ | (20,000 | ) |   |
| Goodwill                            |   |               | -0-    |   |              |   | -0-     |   |   |   | -0- |   |   |   | -0- |   |   |
|                                |   |               |   |   |              |   |    |   |   |   |   |   |   |   |   |   |   |
| Total Goodwill and Intangible Asset |   | $                  | 50,000 |   |              | $      | (22,500 | ) |   | $ | 50,000 |   |   | $ | (20,000 | ) |   |

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|                                             |   | September 30, 2010 |   |   | September 30, 2009 |   |    |
|--------------------------------------------------|--------|--------------------|--------|--------|--------------------|--------|---------|
|                                             |   |               |   |   |               |   |    |
| Revenues, net                                    |   | $                  | -0-    |   |               | $      | 7,382   |   |   |
| Expenses, excluding intercompany management fees |   |               | -0-    |   |               |   | (16,175 | ) |   |
|                                             |   |               |   |   |               |   |    |   |   |
| Income (Loss) from Operations                    |   | $                  | -0-    |   |               | $      | (8,793  | ) |   |

----

----

----

----

----

| ● | Revised guidance on business combinations that establishes principles and requirements for recognizing and measuring the identifiable assets acquired (including goodwill), liabilities assumed, and non-controlling interests, if any, acquired in a business combination.  This guidance also requires that acquisition-related costs associated with restructuring or exiting activities of an acquired entity be expensed as incurred. |
|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|    |                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| ● | Guidance on subsequent events that establishes standards related to accounting for and disclosure of events that happen after the date of the balance sheet but before the release of the financial statements.                                                                                                                                                                                                                                      |
|    |                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| ● | Guidance on determination of the useful life of intangible assets that amends the factors that should be considered in developing assumptions used to determine the useful life of a recognized intangible asset.                                                                                                                                                                                                                                    |
|    |                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| ● | Updates to authoritative standards that provide additional application guidance and enhance disclosures regarding fair value measurements.                                                                                                                                                                                                                                                                                                           |
|    |                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| ● | Guidance that establishes the FASB Accounting Standards Codification (the “ Codification ”).  The Codification, released on July 1, 2009, became the single source of authoritative non-governmental U.S. GAAP and supersedes all previously existing accounting standards.  This adoption changed certain disclosure references to U.S. GAAP.                                                                       |

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|                              |   |   | THREE MONTHSENDED SEPTEMBER 30, |   |
|-----------------------------------|--------|--------|---------------------------------|--------|
|                              |   |   | 2010                            |   |   |   | 2009 |   |
| Revenues                     |   | $      | 1,002,491                       |   |   | $ | 1,840,890 |   |
| Net revenues                 |   |   | 52,214                          |   |   |   | 52,601 |   |
| Operating Expenses                |   |   | 108,103                         |   |   |   | 122,775 |   |
| Operating Loss                    |   |   | (55,889)                        |   |   |   | (70,174) |   |
| Loss from Discontinued Operations |   |   | -                               |   |   |   | (316,331) |   |
| Net Loss                          |   | $      | (55,889)                        |   |   | $ | (386,505) |   |

|               | Number of   | Number of             |
|--------------------|-------------|-----------------------|
| Period             | PEO Clients | Worksite Employees(4) |
|               |        |                  |
| September 30, 2009 | 30(2)       | 226                   |
|               |        |                  |
| September 30, 2010 | 24(3)       | 204                   |

| (1)    | During 2007, we consummated two acquisitions significantly expanding its client base. At December 31, 2007, we had 64 PEO clients.                                                                                                                                                                                    |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                  |
| (2)    | At September 30, 2009, of our 30 PEO clients, 24 PEO clients were the same clients that we had at December 31, 2007 reflecting a retention rate of 37.5% of our PEO clients as of December 31, 2007.  The decrease in client retention was attributable to the general economic environment.           |
|   |                                                                                                                                                                                                                                                                                                                  |
| (3)    | At September 30, 2010, of our 24 PEO clients, 19 PEO clients were the same clients that we had at December 31, 2007 reflecting a client retention rate of 25% of our PEO clients as of December 31, 2007.  The decrease in client retention was attributable to the general economic environment. |
|   |                                                                                                                                                                                                                                                                                                                  |
| (4)    | We do not track the number of worksite employees by our PEO clients.  Accordingly, we cannot determine the extent to which the decrease in the number worksite employees is attributable to the decrease in the number of PEO clients or workforce reductions by existing PEO clients.                      |

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|                              |   |   | NINE MONTHSENDED SEPTEMBER 30, |   |
|-----------------------------------|--------|--------|--------------------------------|--------|
|                              |   |   | 2010                           |   |   |   | 2009 |   |
| Revenues                     |   | $      | 2,973,608                      |   |   | $ | 7,463,919 |   |
| Net revenues                 |   |   | 121,509                        |   |   |   | 395,502 |   |
| Operating Expenses                |   |   | 437,335                        |   |   |   | 440,881 |   |
| Operating Loss                    |   |   | (315,826                       | )      |   |   | (45,379 | ) |
| Loss from Discontinued Operations |   |   | -                              |   |   |   | (316,331) | ) |
| Net Loss                          |   | $      | (315,826                       | )      |   | $ | (361,710) | ) |

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|               | Number of   | Number of             |
|--------------------|-------------|-----------------------|
| Period             | PEO Clients | Worksite Employees(4) |
|               |        |                  |
| September 30, 2009 | 30(2)       | 226                   |
|               |        |                  |
| September 30, 2010 | 24(3)       | 204                   |

| (1)    | During 2007, we consummated two acquisitions significantly expanding its client base. At December 31, 2007, we had 64 PEO clients.                                                                                                                                                                                    |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                  |
| (2)    | At September 30, 2009, of our 30 PEO clients, 24 PEO clients were the same clients that we had at December 31, 2007 reflecting a retention rate of 37.5% of our PEO clients as of December 31, 2007.  The decrease in client retention was attributable to the general economic environment.           |
|   |                                                                                                                                                                                                                                                                                                                  |
| (3)    | At September 30, 2010, of our 24 PEO clients, 19 PEO clients were the same clients that we had at December 31, 2007 reflecting a client retention rate of 25% of our PEO clients as of December 31, 2007.  The decrease in client retention was attributable to the general economic environment. |
|   |                                                                                                                                                                                                                                                                                                                  |
| (4)    | We do not track the number of worksite employees by our PEO clients.  Accordingly, we cannot determine the extent to which the decrease in the number worksite employees is attributable to the decrease in the number of PEO clients or workforce reductions by existing PEO clients.                      |

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| Exhibit 31.1 | Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.                                               |
|--------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|         |                                                                                                                                                                          |
| Exhibit 32.1 | Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adoptedpursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |

|                                |   | GREAT SPIRITS, INC.                                                                                                                  |   |
|-------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                |   | Registrant                                                                                                                           |   |
| Dated:  December 17, 2010 |   |                                                                                                                                 |   |
|                                |   |  /a/Thomas Willis                                                                                                               |   |
|                                |   | Thomas WillisChief Executive Officer(principal executive officer)Chief Financial Officer(principal financial and accounting officer) |

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