| Nevada(State      of incorporation) | 98-0523909(IRS      Employer ID Number) |
|-------------------------------------|-----------------------------------------|

100 HenryStreet,Brooklyn,NewYork 11201

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

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|                                                                            | Page                 |
|---------------------------------------------------------------------------------|----------------------|
| PART      I                                                                     |                 |
| Item      1. Financial Statements                                               | F-1      through F-6 |
| Item      2. Management’s Discussion and Analysis or Plan of    Operation | 1                    |
| Item      3 Quantitative and Qualitative Disclosures About Market    Risk       | 8                    |
| Item      4(T) Controls and Procedures                                          | 8                    |
|                                                                            | 8                    |
| PART      II                                                                    |                 |
| Item      1. Legal Proceedings                                                  | 9                    |
| Item      IA. Risk Factors                                                      | 9                    |
| Item      2. Unregistered Sales of Equity Securities and Use of    Proceeds     | 10                   |
| Item      3. Defaults Upon Senior Securities                                    | 10                   |
| Item      4. Submission of Matters to a Vote of Security Holders                | 10                   |
| Item      5. Other Information                                                  | 10                   |
| Item      6. Exhibits                                                           | 10                   |

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|                                                                                                                                                      |   |           |    |              |   |    |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------|---------|-------------------|--------|---------|--------|
|                                                                                                                                                      |   | March 31, 2009 |    | December 31, 2008 |   |
|                                                                                                                                                      |   |                |    |                   |   |
|                                                                                                                                                      |   | (Unaudited)    |    |              |   |    |
| ASSETS                                                                                                                                                    |
| Current Assets:                                                                                                                                           |   |           |    |              |   |    |   |
| Cash                                                                                                                                                      |   | $              | 207     |              | $      | — |   |
|                                                                                                                                                      |   |                |         |              |        |         |   |
|                                                                                                                                                      |   |           |    |              |   |    |   |
| Total Current Assets                                                                                                                                      |   |           | 207     |              |   | — |   |
|                                                                                                                                                      |   |                |         |              |        |         |   |
|                                                                                                                                                      |   |           |    |              |   |    |   |
| Total      Assets                                                                                                                                         |   | $              | 207     |              | $      | — |   |
|                                                                                                                                                      |   |                |         |              |        |         |   |
|                                                                                                                                                      |   |           |    |              |   |    |   |
| LIABILITIES AND      STOCKHOLDERS’ DEFICIENCY                                                                                                       |
|                                                                                                                                                      |   |           |    |              |   |    |   |
| Current Liabilities:                                                                                                                                      |   |           |    |              |   |    |   |
| Bank Overdraft                                                                                                                                            |   | $              | — |              | $      | 43      |   |
| Accounts Payable                                                                                                                                          |   |           | 4,254   |              |   | 6,133   |   |
| Loans Payable                                                                                                                                             |   |           | 21,250  |              |   | 13,400  |   |
|                                                                                                                                                      |   |                |         |              |        |         |   |
|                                                                                                                                                      |   |           |    |              |   |    |   |
| Total Current Liabilities                                                                                                                                 |   |           | 25,504  |              |   | 19,576  |   |
|                                                                                                                                                      |   |                |         |              |        |         |   |
|                                                                                                                                                      |   |           |    |              |   |    |   |
| Commitments and Contingencies                                                                                                                             |   |           |    |              |   |    |   |
|                                                                                                                                                      |   |           |    |              |   |    |   |
| Stockholders’ Deficiency:                                                                                                                           |   |           |    |              |   |    |   |
| Preferred Stock, $.0001 par value; 5,000,000 shares authorized,      none issued and outstanding                                                          |   |           | — |              |   | — |   |
| Common Stock, $.0001 par value; 500,000,000 shares authorized,      12,400,000 shares issued and outstanding at March 31, 2009 and December      31, 2008 |   |           | 1,240   |              |   | 1,240   |   |
| Additional Paid-In Capital                                                                                                                                |   |           | 54,560  |              |   | 54,560  |   |
| Deficit Accumulated During the Development Stage                                                                                                          |   |           | (81,097 | )                 |   | (75,376 | )      |
|                                                                                                                                                      |   |                |         |              |        |         |   |
|                                                                                                                                                      |   |           |    |              |   |    |   |
| Total Stockholders’ Deficiency                                                                                                                      |   |           | (25,297 | )                 |   | (19,576 | )      |
|                                                                                                                                                      |   |                |         |              |        |         |   |
|                                                                                                                                                      |   |           |    |              |   |    |   |
| Total      Liabilities and Stockholders’ Deficiency                                                                                                 |   | $              | 207     |              | $      | — |   |
|                                                                                                                                                      |   |                |         |              |        |         |   |

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|                                       |   |                                    |       |                                    |   |                                                             |   |   |    |   |
|--------------------------------------------|--------|-----------------------------------------|------------|-----------------------------------------|--------|------------------------------------------------------------------|--------|--------|---------|--------|
|                                       |   | For theQuarter      EndedMarch 31, 2009 |       | For theQuarter      EndedMarch 31, 2008 |   | For the PeriodFebruary 20,      2007(Inception) toMarch 31, 2009 |   |
|                                       |   |                                         |       |                                         |   |                                                                  |   |
|                                       |   |                                    |       |                                    |   |                                                             |   |   |    |   |
| Net Revenues                               |   | $                                       | —    |                                    | $      | —                                                          |   | $      | — |   |
|                                       |   |                                         |            |                                    |        |                                                                  |   |        |         |   |
|                                       |   |                                    |       |                                    |   |                                                             |   |   |    |   |
| Costs and Expenses:                        |   |                                    |       |                                    |   |                                                             |   |   |    |   |
| Professional Fees                          |   |                                    | 5,000      |                                    |   | 14,950                                                           |   |   | 44,025  |   |
| Consulting Fees                            |   |                                    | —    |                                    |   | 14,500                                                           |   |   | 14,500  |   |
| General and Administrative Expenses        |   |                                    | 400        |                                    |   | 11,157                                                           |   |   | 20,665  |   |
| Start      Up Costs                        |   |                                    | —    |                                    |   | —                                                          |   |   | 1,103   |   |
|                                       |   |                                         |            |                                    |        |                                                                  |   |        |         |   |
|                                       |   |                                    |       |                                    |   |                                                             |   |   |    |   |
| Total      Costs and Expenses              |   |                                    | 5,400      |                                    |   | 40,607                                                           |   |   | 80,293  |   |
|                                       |   |                                         |            |                                    |        |                                                                  |   |        |         |   |
|                                       |   |                                    |       |                                    |   |                                                             |   |   |    |   |
| Operating Loss                             |   |                                    | (5,400     | )                                       |   | (40,607                                                          | )      |   | (80,293 | )      |
|                                       |   |                                         |            |                                    |        |                                                                  |   |        |         |   |
|                                       |   |                                    |       |                                    |   |                                                             |   |   |    |   |
| Other Income (Expense):                    |   |                                    |       |                                    |   |                                                             |   |   |    |   |
| Interest Expense                           |   |                                    | (321       | )                                       |   | —                                                          |   |   | (804    | )      |
|                                       |   |                                         |            |                                    |        |                                                                  |   |        |         |   |
|                                       |   |                                    |       |                                    |   |                                                             |   |   |    |   |
| Net Loss                                   |   | $                                       | (5,721     | )                                       | $      | (40,607                                                          | )      | $      | (81,097 | )      |
|                                       |   |                                         |            |                                    |        |                                                                  |   |        |         |   |
|                                       |   |                                    |       |                                    |   |                                                             |   |   |    |   |
| Basic and Diluted Loss Per Share           |   | $                                       | (.00       | )                                       | $      | (.00                                                             | )      |   |    |   |
|                                       |   |                                         |            |                                    |        |                                                                  |   |   |    |   |
|                                       |   |                                    |       |                                    |   |                                                             |   |   |    |   |
| Weighted Average Common Shares Outstanding |   |                                    | 12,400,000 |                                    |   | 12,400,000                                                       |   |   |    |   |
|                                       |   |                                         |            |                                    |        |                                                                  |   |   |    |   |

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|                                                                                          |   |         |       |   |   |    |   |                     |    |   |                                               |    |   |   |    |   |
|-----------------------------------------------------------------------------------------------|--------|--------------|------------|--------|--------|---------|--------|--------------------------|---------|--------|----------------------------------------------------|---------|--------|--------|---------|--------|
|                                                                                          |   |         |       |   |   |    |   |                     |    |   | DeficitAccumulatedDuring      theDevelopment Stage |    |   |   |    |
|                                                                                          |   |         |       |   |   |    |   |                     |    |   |                                               |    |   |   |
|                                                                                          |   |         |       |   |   |    |   | AdditionalPaid-InCapital |    |   |                                               |    |   |
|                                                                                          |   | Common Stock |       |   |   |    |   |                     |
|                                                                                          |   | Shares       |       | Amount |   |    |   | Total                    |    |
|                                                                                          |   |              |       |        |   |         |   |                          |    |        |                                               |
|                                                                                          |   |         |       |   |   |    |   |                     |    |   |                                               |    |   |   |    |   |
| Balance, February 20, 2007                                                                    |   |         | —    |   | $      | — |   | $                        | — |   | $                                                  | — |   | $      | — |   |
|                                                                                          |   |         |       |   |   |    |   |                     |    |   |                                               |    |   |   |    |   |
| Common      Stock Issued to Founders at $.0001 Per Share, February 20,      2007              |   |         | 8,000,000  |   |   | 800     |   |                     | — |   |                                               | — |   |   | 800     |   |
|                                                                                          |   |         |       |   |   |    |   |                     |    |   |                                               |    |   |   |    |   |
| Common      Stock Issued to Private Investors at $.01 Per Share, April 10,      2007          |   |         | 3,500,000  |   |   | 350     |   |                     | 34,650  |   |                                               | — |   |   | 35,000  |   |
|                                                                                          |   |         |       |   |   |    |   |                     |    |   |                                               |    |   |   |    |   |
| Common      Stock Issued Pursuant to Public Offering at $.025 Per Share, August 25,      2007 |   |         | 900,000    |   |   | 90      |   |                     | 19,910  |   |                                               | — |   |   | 20,000  |   |
|                                                                                          |   |         |       |   |   |    |   |                     |    |   |                                               |    |   |   |    |   |
| Net      Loss for the Period                                                                  |   |         | —    |   |   | — |   |                     | — |   |                                               | (15,202 | )      |   | (15,202 | )      |
|                                                                                          |   |              |            |   |        |         |   |                          |         |   |                                                    |         |   |        |         |   |
|                                                                                          |   |         |       |   |   |    |   |                     |    |   |                                               |    |   |   |    |   |
| Balance, December 31, 2007                                                                    |   |         | 12,400,000 |   |   | 1,240   |   |                     | 54,560  |   |                                               | (15,202 | )      |   | 40,598  |   |
|                                                                                          |   |         |       |   |   |    |   |                     |    |   |                                               |    |   |   |    |   |
| Net      Loss for the Year Ended December 31, 2008                                            |   |         | —    |   |   | — |   |                     | — |   |                                               | (60,174 | )      |   | (60,174 | )      |
|                                                                                          |   |              |            |   |        |         |   |                          |         |   |                                                    |         |   |        |         |   |
|                                                                                          |   |         |       |   |   |    |   |                     |    |   |                                               |    |   |   |    |   |
| Balance, December 31, 2008                                                                    |   |         | 12,400,000 |   |   | 1,240   |   |                     | 54,560  |   |                                               | (75,376 | )      |   | (19,576 | )      |
|                                                                                          |   |         |       |   |   |    |   |                     |    |   |                                               |    |   |   |    |   |
| Net      Loss for the Quarter Ended March 31, 2009 (Unaudited)                                |   |         | —    |   |   | — |   |                     | — |   |                                               | (5,721  | )      |   | (5,721  | )      |
|                                                                                          |   |              |            |   |        |         |   |                          |         |   |                                                    |         |   |        |         |   |
|                                                                                          |   |         |       |   |   |    |   |                     |    |   |                                               |    |   |   |    |   |
| Balance, March 31, 2009 (Unaudited)                                                           |   |         | 12,400,000 |   | $      | 1,240   |   | $                        | 54,560  |   | $                                                  | (81,097 | )      | $      | (25,297 | )      |
|                                                                                          |   |              |            |   |        |         |   |                          |         |   |                                                    |         |   |        |         |   |

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|                                                                                                      |   |                                    |    |                                    |   |                                                             |   |   |    |   |
|-----------------------------------------------------------------------------------------------------------|--------|-----------------------------------------|---------|-----------------------------------------|--------|------------------------------------------------------------------|--------|--------|---------|--------|
|                                                                                                      |   | For theQuarter      EndedMarch 31, 2009 |    | For theQuarter      EndedMarch 31, 2008 |   | For the PeriodFebruary 20,      2007(Inception) toMarch 31, 2009 |   |
|                                                                                                      |   |                                         |    |                                         |   |                                                                  |   |
| Cash      Flows from Operating Activities:                                                                |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Net Loss                                                                                                  |   | $                                       | (5,721  | )                                       | $      | (40,607                                                          | )      | $      | (81,097 | )      |
| Adjustments to Reconcile Net Loss to Net Cash Used in Operating      Activities:                          |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Changes in Assets and Liabilities:                                                                        |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Decrease in Accounts Payable                                                                              |   |                                    | — |                                    |   | (275                                                             | )      |   | — |   |
| Increase (Decrease) in Accrued Expenses                                                                   |   |                                    | (1,879  | )                                       |   | —                                                          |   |   | 4,254   |   |
|                                                                                                      |   |                                         |         |                                    |        |                                                                  |   |        |         |   |
|                                                                                                      |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Net Cash Used in Operating Activities                                                                     |   |                                    | (7,600  | )                                       |   | (40,882                                                          | )      |   | (76,843 | )      |
|                                                                                                      |   |                                         |         |                                    |        |                                                                  |   |        |         |   |
|                                                                                                      |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Cash      Flows from Investing Activities:                                                                |   |                                    | — |                                    |   | —                                                          |   |   | — |   |
|                                                                                                      |   |                                         |         |                                    |        |                                                                  |   |        |         |   |
|                                                                                                      |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Cash      Flows from Financing Activities:                                                                |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Bank Overdraft                                                                                            |   |                                    | (43     | )                                       |   | —                                                          |   |   | — |   |
| Proceeds of Borrowings                                                                                    |   |                                    | 7,850   |                                    |   | —                                                          |   |   | 21,250  |   |
| Proceeds from Sale of Common Stock                                                                        |   |                                    | — |                                    |   | —                                                          |   |   | 80,800  |   |
| Payments of Deferred Offering Costs                                                                       |   |                                    | — |                                    |   | —                                                          |   |   | (25,000 | )      |
|                                                                                                      |   |                                         |         |                                    |        |                                                                  |   |        |         |   |
|                                                                                                      |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Net Cash Provided by Financing Activities                                                                 |   |                                    | 7,807   |                                    |   | —                                                          |   |   | 77,050  |   |
|                                                                                                      |   |                                         |         |                                    |        |                                                                  |   |        |         |   |
|                                                                                                      |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Increase (Decrease) in Cash                                                                               |   |                                    | 207     |                                    |   | (40,882                                                          | )      |   | 207     |   |
|                                                                                                      |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Cash –      Beginning of Period                                                                     |   |                                    | — |                                    |   | 40,973                                                           |   |   | — |   |
|                                                                                                      |   |                                         |         |                                    |        |                                                                  |   |        |         |   |
|                                                                                                      |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Cash –      End of Period                                                                           |   | $                                       | 207     |                                    | $      | 91                                                               |   | $      | 207     |   |
|                                                                                                      |   |                                         |         |                                    |        |                                                                  |   |        |         |   |
|                                                                                                      |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Supplemental Disclosures of Cash Flow Information:                                                        |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Interest Paid                                                                                             |   | $                                       | — |                                    | $      | —                                                          |   | $      | — |   |
|                                                                                                      |   |                                         |         |                                    |        |                                                                  |   |        |         |   |
| Income Taxes Paid                                                                                         |   | $                                       | — |                                    | $      | —                                                          |   | $      | — |   |
|                                                                                                      |   |                                         |         |                                    |        |                                                                  |   |        |         |   |
|                                                                                                      |   |                                    |    |                                    |   |                                                             |   |   |    |   |
| Stock      Subscriptions Receivable from Founders, for Issuance of $8,000,000 Shares      of Common Stock |   | $                                       | — |                                    | $      | 800                                                              |   | $      | — |   |
|                                                                                                      |   |                                         |         |                                    |        |                                                                  |   |        |         |   |

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The Company was focused on becoming involved in the growing market forrenewable and environmentally sustainable energy and intended to market andresell agricultural based bio-diesel fuels. Our goal was to source variousavailable agri-biodiesel fuel products from many producers internationally andoffer renewable alternatives to petroleum based fuels in the United States. Dueto the state of the economy, the Company has conducted virtually no businessother than organizational matters, filing its Registration Statement on FormSB-2, which was declared effective by the Securities and Exchange Commission(the “SEC”) on August 20, 2007 (the “Registration Statement”) and filings ofperiodic reports with the SEC. The Company has since abandoned its business planand is now seeking an operating company with which to merge or toacquire.

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Disclosure Controls and Procedures

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| Exhibit      No. |   | Description                                                                   |
|------------------|--------|-------------------------------------------------------------------------------|
|             |   |                                                                          |
| 31.1             |   | Certification      pursuant to Section 302 of the Sarbanes-Oxley Act of  2002 |
| 31.2             |   | Certification      pursuant to Section 302 of the Sarbanes-Oxley Act of  2002 |
| 32.1             |   | Certification      pursuant to Section 906 of the Sarbanes-Oxley Act of  2002 |
| 32.2             |   | Certification      pursuant to Section 906 of the Sarbanes-Oxley Act of  2002 |

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|   |   | WATCHTOWER,      INC. |
|--------|--------|-----------------------|
|   |   |                  |
|   |   | By.                   | /s/      Menachem M.      Schneerson |
|   |   | Name:                 | Menachem M.      Schneerson |
|   |   | Title:                | President,      Chief Executive Officer and Director(Principal      Executive Officer) |

| Dated:      May 14, 2009 |   | By.    | /s/      Menachem M.      Schneerson                                                   |
|--------------------------|--------|--------|----------------------------------------------------------------------------------------|
|                     |   | Name:  | Menachem M.      Schneerson                                                            |
|                     |   | Title: | President,      Chief Executive Officer and Director(Principal      Executive Officer) |

| Dated:      May 14, 2009 |   | By.    | /s/      Shmaya      Glick  |
|--------------------------|--------|--------|-----------------------------|
|                     |   | Name:  | Shmaya  Glick               |
|                     |   | Title: | Secretary      and Director |

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