UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549





FORM  10K



|x | ANNUAL REPORT PURSUANT TO SECTION 13 OR
15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

**For the fiscal year ended December 31,
2008.**
|- | --------------------------------------------------------------------------------------------------------------------------------------

Commission file number
0-27182



ACCREDITED BUSINESS CONSOLIDATORS
CORP.

(Exact name of registrant as specified in its charter)







|PENNSYLVANIA                                                   | 25-1624305                       
|-------------------------------------------------------------- | ---------------------------------
|(State or other
jurisdiction of incorporation or organization) | (IRS Employer
Identification No.)



196 WEST ASHLAND STREETDOYLESTOWN, PA  18901

(Address of principal executive offices, including zip
code)

(267) 864-7737

(Registrants telephone number, including area code)





Securities registered pursuant to Section 12(b) of the
Act:   
None

Securities registered pursuant to Section 12(g) of the Act:  
Class  Common stock, $.01 par value

Indicate by checkmark if the registrant
is a well-known seasoned issuer, as defined in Rule 405 of the Securities
Act:  (  ) Yes  (X) No.

Indicate by checkmark if the registrant
is not required to file reports pursuant to Section 13 or Section 15(d) of the
Act:  (  ) Yes  (X) No.

Indicate by check mark whether the
registrant (1) has filed all reports required to be filed by Section 13 or 15(d)
or the Securities Exchange Act of 1934 during the preceding 12 months (or for
such shorter period that the registrant was required to file such reports), and
(2) has been subject to such filing requirements for the past 90
days.    Yes   
o    No   x

Indicate by check mark whether the
registrant has submitted electronically and posted on its corporate Website, if
any, every Interactive Data File required to be submitted and posted pursuant to
Rule 405 of Regulation S-T (s. 232.405 of this chapter) during the preceding 12
months (or for such shorter period that the registrant was required to submit
and post such files).  (X) Yes   ( ) No.

Indicate by check mark if the disclosure
of delinquent filers pursuant to Item 405 of Regulation S-K (s. 229.405 of this
chapter) is not contained herein, and will not be contained, to the best of
registrant's knowledge, indefinite proxy or information statements incorporated
by reference in Part III of this Form 10-L or any amendment to this Form
10-K.    (  ).

Indicate by check mark whether the
registrant is a large accelerated filer, an accelerated filer, a non-accelerated
filer, or a smaller reporting company.  See the definitions of "large
accelerated filer," "accelerated filer," and "smaller reporting company," in
Rule 12b-2 of the Exchange Act.  (  ) Large accelerated filer; ( )
Accelerated filer; (  ) Non-accelerated filer (do not check if a
smaller reporting company); (X) Smaller reporting company.

Indicate by check mark whether the
registrant is a shell company (as defined in Rule 12b-2 of the Act).  (X)
Yes  ( ) No.

State the aggregate market value of the
voting and non-voting common equity held by non-affiliates computed by reference
to the price at which the common equity was last sold, or the average bid
and asked price of such common equity, as of the last business day of the
registrant's most recently completed second quarter:  As of June 30,
2008, considering the price of the common stock being .001, the
aggregate market value of the common equity was $43,829 with 4,382,900
shares outstanding.

APPLICABLE ONLY TO REGISTRANTS INVOLVED
IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS:  Indicate
by check mark whether the registrant has filed all documents and reports
required to be filed by Section 12, 13, or 15(d) of the Securities Act of
1934 subsequent to the distribution of securities under a plan confirmed by a
court.  ( ) Yes  ( ) No.As of December 31, 2008, there were 9,382,917
shares outstanding of the registrants Common Stock, $.01 par value.

As of the date of this filing,
there were 436,399,566 shares outstanding of the registrant's Common
Stock, $.0001 par value, reflecting a forward split of 100 new
shares for every 1 old share which took place on May 22, 2009.   
Similarly, on the date of this filing, there were 500,000,000 preferred shares
with a par value of $.0001 outstanding.



TABLE OF
CONTENTS



|PREFACE  FORWARD LOOKING STATEMENTS AND
RISK FACTORS | 3                                                                                       
|----------------------------------------------------- | ----------------------------------------------------------------------------------------
|                                                      |                                                                                         
|PART
I                                                | 4                                                                                       
|                                                      |                                                                                         
|ITEM 1.                                               | Description
of Business                                                                 
|                                                      |                                                                                         
|ITEM 1A.                                              | Risk
Factors                                                                            
|                                                      |                                                                                         
|ITEM 2                                                | Properties                                                                              
|                                                      |                                                                                         
|ITEM 3                                                | Legal
Proceedings                                                                       
|                                                      |                                                                                         
|ITEM 4                                                | Submission
of Matters to a Vote of Securities Holders                                   
|                                                      |                                                                                         
|PART II.                                              |                                                                                         
|                                                      |                                                                                         
|ITEM 5.                                               | Market
for Registrant's Common Equity, Related Stockholder Matters, and Issuer
Purchases
|                                                      |                                                                                         
|ITEM 6.      Selected Financial Data                  | 7                                                                                       
|                                                      |                                                                                         
|ITEM 7.                                               | Management's
Discussion and Analysis of Financial Condition and Results of
Operations   
|                                                      |                                                                                         
|ITEM 8.                                               | Financial
Statements and Supplementary Data                                             
|                                                      |                                                                                         
|ITEM 9.                                               | Changes in and Disagreements with
Accountants or Accounting and Financial Disclosure    
|                                                      |                                                                                         
|ITEM 9AT                                              | Controls
and Procedures                                                                 
|                                                      |                                                                                         
|ITEM 9B.                                              | Other Information                                                                       
|                                                      |                                                                                         
|PART III.                                             |                                                                                         
|ITEM 10.                                              | Directors, Executive Officers, and Corporate Governance                                 
|ITEM
11.    Executive Compensation                    | 8                                                                                       

2



FORWARD LOOKING STATEMENTS AND RISK
FACTORS

Certain statements contained in this Form 10-K filed by Accredited
Business Consolidators Corp. ("Accredited" or "Company") constitute
"statements" within the meaning of Section 27A of the Securities Act of 1933, as
amended (the "Securities Act"), and Section 21E of the Securities Exchange Act
of 1934, as amended (the "Exchange Act"). These statements, identified by words
such as "will," "may," "expect," "believe," "anticipate," "intend," "could,"
"should," "expect," "estimate," "plan" and similar expressions, relate to or
involve the current views of management with respect to future expectations,
objectives and events and are subject to substantial risks, uncertainties and
other factors beyond management's control that may cause actual results to be
materially different from any such forward-looking statements. Such risks and
uncertainties include those set forth in this document and others made by or on
behalf of the Company in the future, including but not limited to, the Company's
limited operating history, its need for additional capital or financing, its
ability or inability to produce and market products and services, its ability to
make a profit in the future, its dependence on a limited number of customers and
key personnel, its dependence on certain industries, its ability to locate and
consummate business opportunities that would appear to be in the best interests
of the shareholders, its ability to implement strategies to develop its business
in emerging markets, competition from other or similar companies or businesses,
and, general economic conditions. Any forward-looking statements in this
document and any subsequent Company document must be evaluated in light of these
and other important risk factors. The Company does not intend to update any
forward-looking information to reflect actual results or changes in the factors
affecting such forward-looking information.

WARNING:  Accredited Business Consolidators Corp. did not
conduct business during the time period of this report.   The company
has minimal assets.  The previously filed registration statement should not
be relied upon as the company has divested itself of all assets during its 1997
bankruptcy proceeding and has been dormant since.  Only experienced
investors who understand the risks of purchasing the common stock of a shell
company with no assets should participate in any trading of our common
stock.

The Company relied on information provided by third
parties to submit this report and said information could be changed as new
information is located.

3



PART I

ITEM 1  -- DESCRIPTION OF BUSINESS

Accredited Business Consolidators Corp. (the Company or Accredited)
was organized in 1990 under the name Fornello U.S.A., Inc. Accredited eventually
changed its name to The Italian Oven, Inc., to reflect its operation of various
Italian restaurants.  However, in October, 1996, Accredited did not have
the funds to sustain itself, and it filed for protection under Chapter 11 of the
United States Bankruptcy Code. Accredited submitted a plan to the bankruptcy
court which divested it of all assets, including intellectual property. 
The plan provided no payment to shareholders; however it did not cancel or
extinguish the common shares of Accredited.  The United States Bankruptcy
Court for the Western District of Pennsylvania approved the bankruptcy plan and
on July 17, 1998, Accredited emerged from bankruptcy. From the
time Accredited emerged from bankruptcy until December 31, 2008, the
company conducted no business.  It had no operations and no assets. 
Rather, it simply remained dormant while management sought an opportunity for
its shareholders.  The Company has not had any substantive business
operations from its emergence from bankruptcy until the present time and is now
considered a "shell company" as it had no or nominal operations. The Company was
dormant during all times material to this report except for the fact that its
officers and shareholders were looking for a business venture for
the enterprise.  The Company did find an investor in 2008 to pay down
all debt owed to business consultants and to lead the Company in a new
direction.

However, because of the Company's  status of having only nominal
assets and no recent operating history, in the event the Company does
successfully acquire or merge with an operating business opportunity, it is
likely that the Company's current shareholders will experience substantial
dilution and a resultant change in control of the Company.   It is
anticipated that the Company will require only nominal capital to maintain its
corporate viability and necessary funds will most likely be provided by the
Company's existing shareholders or its officer and director in the immediate
future. However, unless the Company is able to facilitate an acquisition of or
merger with an operating business or is otherwise able to obtain significant
outside financing, substantial doubt will be cast on its ability to continue as
a viable corporation. In the opinion of management, neither inflation nor
recession will have a material effect on the operations of the Company until
such time as the Company successfully completes an acquisition or merger. At
that time, management will evaluate the possible effects of inflation or
recession on the Company as it relates to its business and operations following
a successful acquisition or merger. In the future, the Company may seek out and
investigate possible business opportunities with the intent to acquire or merge
with one or more business ventures. Because the Company lacks cash and other
capital resources, it may be necessary for the officers and directors to either
advance funds to the Company or to accrue expenses until such time as a
successful business consolidation can be made. Management intends to hold
expenses to a minimum and to obtain services on a contingency basis when
possible. If the Company engages outside advisors or consultants in its search
for business opportunities, it may be necessary for the Company to attempt to
raise additional funds. In 2009, after the fiscal year 2008 closed, the
Company changed its name to Accredited Business Consolidators Corp.  For
more information about this change, the Company refers the investor to
the 2009 and 2010 filings with the Securities and Exchange
Commission.

4

---

ITEM 1A.  Risk Factors.

Smaller reporting companies are not required to provide risk factor
disclosure on their form 10-K filings.  Nevertheless, Accredited Business
Consolidators Corp. believes that investors and potential investors should view
our company as an extremely high risk and speculative investment.  We have
outlined certain risk factors below:



1.  Our Business Is Difficult To
Evaluate Because We Have No Ongoing Operations and Minimal Assets. As the
Company currently has no ongoing operations other than to find business
ventures and with only minimal assets, there is a risk that we will be
unable to continue as a going concern and consummate a business combination. We
have no significant assets or financial resources. We will, in all likelihood,
sustain operating expenses without corresponding revenues, at least until the
consummation of a business combination. This may result in our incurring a net
operating loss that will increase continuously until we can consummate a
business combination with a profitable business opportunity. We cannot assure
you that we can identify a suitable business opportunity and consummate a
business combination.

2. We Will Continue To Incur Claims,
Liabilities And Expenses. We will continue to incur claims, liabilities and
expenses, which will reduce the realizable value of our remaining assets and the
amount potentially available for distribution to stockholders. Claims,
liabilities and expenses from operations (such as salaries, directors' and
officers' insurance, payroll and taxes, legal, accounting and consulting fees
and miscellaneous office expenses) will continue to be incurred. These expenses
will have to be satisfied from our remaining assets and, therefore, will reduce
the net realizable value of those assets.    3. 
Our Business Will Have No Revenues Unless And Until We Merge With Or Acquire
An Operating Business. As of the date hereof, the Company, as defined in
Rule 12b-2 under the Exchange Act, is a shell company, defined as a company
with no or nominal assets (other than cash) and no or nominal operations. We
currently have no revenues from operations. We may not realize any revenues
unless and until we successfully merge with or acquire an operating
business. 4.   Because Of The Deficiencies In Our Past
Compliance With Disclosure Rules And The Requirements Of Securities Laws, We
Face Risks Of Liability Under The Securities Laws.  We have not filed
our annual reports for several years.  Therefore, we could be named in an
administrative, civil or criminal proceeding by the SEC or another government
entity, and we could be named in a civil proceeding brought by a stockholder or
other private entity. There is no guarantee we would emerge from such a
proceeding with the ability to continue as a going concern. The deficiencies in
our compliance which we believe could have material consequences for us include
the following:5.  This Financial Report Was Prepared By
Current Officers Of The Company Who Were Not Officers At The Material
Times.  Prior management of the Company did not file timely financial
reports.  Therefore, the present report is being filed by current
management that had no affiliation with the Company during the material
times.  While information was provided to current management in 2008 as to
the Company's debts, the officer submitting this report maintained no
personal knowledge of the alleged business consulting that was done in
2008.   In general, management is relying on representations of the
prior officers and of legal counsel familiar with the matters to state that
there were no activities during the material times.  Limited due diligence
could be done as the Company had no bank accounts or accounting
registries to verify that no transactions occurred.

6.  Our Financial Statements
Include A Going Concern Opinion From Our Independent Auditors . The Company
received a going concern opinion on its financial statements for fiscal year
2008. Our auditors have stated that due to our lack of assets and operations,
there is "substantial doubt" about our ability to continue as a going concern.
The going concern opinion from our auditors may limit our ability to access
certain types of financing, or may prevent us from obtaining
financing.

7.   Future Success Is
Highly Dependent On The Ability Of Management To Locate And Attract A Suitable
Acquisition. The nature of our operations is highly speculative and there is
a consequent risk of loss of your investment. The success of our  operation
will depend to a great extent on the operations, financial condition and
management of the identified business opportunity. While management intends to
seek business combination(s) with entities having established operating
histories, we cannot assure you that we will be successful in locating
candidates meeting that criterion. In the event we complete a business
combination, the success of our operations may be dependent upon management of
the successor firm or venture partner firm, and numerous other factors beyond
our control.

8.    The Company Has
No Existing Agreement For A Business Combination Or Other Transaction. We
have no agreement with respect to engaging in a merger or joint venture with, or
acquisition of, a private or public entity. No assurances can be given that we
will successfully identify and evaluate suitable business opportunities or that
we will conclude a business combination. We cannot guarantee we will be able to
negotiate a business combination on favorable terms.

9.   Future Sales By
Existing Security Holders Could Depress the Market Price of Our Common
Stock.  If our existing stockholders sell a large number of shares of
our common stock, the market price could decline significantly.  Further,
even the perception in the public market that our existing stockholders might
sell shares of common stock could depress the market price of the common
stock.

10.  There Are Risks
Associated With Our Stock Trading On The Pink Sheets Rather Than A
National Exchange.  There are significant consequences associated
with our stock trading on the Pink Sheets Over the County market rather
than a national exchange including limited release of the market prices of
our securities, limited news coverage, limited interest by investors in our
securities, volatility of our stock price due to low trading
volume, limited ability to issue additional securities or to secure
additional financing, manipulation by traders, and purchase and sale
decisions by market makers.

11.  There is No
Assurance That An Active Public Trading Market Will Develop: 
There has been an extremely limited public trading market for the
Company's common stock.  There can be no assurances that a public
trading market for the common stock will develop or that a public trading
market, if developed, will be sustained.  If for any reason a public
trading market does not develop, purchasers of the shares of common stock
may have difficulty in selling their securities should they desire to do
so.

12.  "Penny Stock" Regulations
May Impose Certain Conditions On The Marketability Of Our
Securities.  The Securities and Exchange Commission has adopted
regulations which generally define "penny stock" to be an equity security
that has a market price of less than $5.00 a share, subject to certain
exceptions.  Our common stock is presently, and most probably will always
be, subject to these regulations which impose additional sales practice
requirements on broker-dealers who sell such securities to persons other
than established customers and accredited investors (generally those with assets
in excess of $1,000,000 or annual income exceeding $200,000, or $300,000
including their spouse).  For transactions covered by these rules, the
broker-dealer must make a special suitability determination for the purchase of
such securities and have received the purchaser's written consent to the
transaction prior to the purchase.  Additionally, for any transaction
involving a "penny stock," unless exempt, the rules require the delivery, prior
to the transaction, of a risk disclosure document mandated by the Commission
relating to the "penny stock" market.  The broker-dealer must disclose the
commission payable to both the broker-dealer and the registered representative,
current quotations for the securities and, if the broker-dealer is the sole
market maker, the broker-dealer must disclose this fact and
the broker-dealer's presumed control over the market.



5

---

ITEM 2.  PROPERTIES

During the 2008 fiscal year, the
Company neither owned nor rented any properties.

ITEM 3.  LEGAL
PROCEEDINGS

During the 2008 fiscal year, there were
no known material legal proceedings involving the Company.  An action was
filed by shareholders against the Company's prior transfer agent, American Stock
Transfer & Trust Co. LLC, because it withheld records relating to us
and stated that amounts were due it for services.  The case was filed in
the Supreme Court of New York at Index Number 08-112587.  The Plaintiff was
RVCA Partners LLC which was a minority shareholder of the Company. Ultimately,
with the involvement of the Company, a settlement was reached where the Company,
through its consultants, would pay a fee to the transfer agent and the
shareholder lists would be turned over to the appropriate parties.  After
the suit was settled, the Company obtained the list and changed
transfer agents to Action Stock Transfer in Salt Lake City, Utah.  Action
Stock Transfer continues to be our transfer agent to this day.

ITEM 4.  SUBMISSION OF MATTERS TO A
VOTE OF SECURITIES HOLDERS

During the 2008 fiscal year, there were
no matters submitted to a vote of securities holders, through the solicitation
of proxies, or otherwise.

PART II

ITEM 5  Market for Registrant's
Common Equity, Related Stockholder Matters and Issuer Purchases of Equity
Securities.

Shares of Accredited Business
Consolidators Corp. common stock are traded in the United States on the
Over the Counter Market.The
principal United States market for our common stock is not an
exchange.  As such, the rules of the Securities and Exchange
Commission require us to state the range of high and low bid information for the
equity for each full quarter within the most recent fiscal years and any
subsequent interim period for which financial statements are included, or are
required to be included by Article 3 of Regulation S-X, as regularly quoted in
the automated quotation system or a registered securities association, or where
the equity is not quoted in such a system, the range of reported high and low
bid quotations, and to indicate the source of the quotations.  We are
required to advise that such over-the-counter market quotations reflect
inter-dealer prices, without retail markup, mark-down, or commission and may not
necessarily represent actual transactions.  However, because of
the passage of time, the best information available to the
Company consist of trading information. Therefore, we are providing the
pricing for each day.  The source of our information is the
website belonging to Pink Sheets that lists the entire history of the
stock's trading prices.  During this time period, the Company's common
stock traded under the symbol IOVNQ or IOVE (Presently, the stock trades as
ACDU).

The instructions provided by the
Securities and Exchange Commission direct issuers to provide the data
retroactively to any split of the stock.  In 2009, a 100 for 1 forward
split occurred.  This split was not in effect during the time of this
report.  However, the prices below take into account the split. Therefore,
the prices are divided by 100 and the volume is multiplied by 100.



|date       | Open   | High   | Low    | Close  | Volume   | VolumeTotal | 
|---------- | ------ | ------ | ------ | ------ | -------- | ----------- | 
|1/2/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/3/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/4/2008   | 0      | 0      | 0      | 0      | 900000   | 900000      | 
|1/7/2008   | 0      | 0      | 0      | 0      | 100000   | 100000      | 
|1/8/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/9/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/10/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/11/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/14/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/15/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/16/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/17/2008  | 0      | 0      | 0      | 0      | 100000   | 100000      | 
|1/18/2008  | 0      | 0      | 0      | 0      | 10000    | 10000       | 
|1/22/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/23/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/24/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/25/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/28/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/29/2008  | 0      | 0      | 0      | 0      | 20903900 | 20903900    | 
|1/30/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|1/31/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/1/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/4/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/5/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/6/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/7/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/8/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/11/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/12/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/13/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/14/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/15/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/19/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/20/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/21/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/22/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/25/2008  | 0      | 0      | 0      | 0      | 10000    | 10000       | 
|2/26/2008  | 0      | 0      | 0      | 0      | 15000    | 15000       | 
|2/27/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/28/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|2/29/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/3/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/4/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/5/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/6/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/7/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/10/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/11/2008  | 0      | 0      | 0      | 0      | 571200   | 571200      | 
|3/12/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/13/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/14/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/17/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/18/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/19/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/20/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/24/2008  | 0      | 0      | 0      | 0      | 80000    | 80000       | 
|3/25/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/26/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/27/2008  | 0      | 0      | 0      | 0      | 74400    | 74400       | 
|3/28/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|3/31/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/1/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/2/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/3/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/4/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/7/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/8/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/9/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/10/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/11/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/14/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/15/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/16/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/17/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/18/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/21/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/22/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/23/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/24/2008  | 0      | 0      | 0      | 0      | 25000    | 25000       | 
|4/25/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/28/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/29/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|4/30/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/1/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/2/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/5/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/6/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/7/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/8/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/9/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/12/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/13/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/14/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/15/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/16/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/19/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/20/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/21/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/22/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/23/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/27/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/28/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/29/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|5/30/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/2/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/3/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/4/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/5/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/6/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/9/2008   | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/10/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/11/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/12/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/13/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/16/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/17/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/18/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/19/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/20/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/23/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/24/2008  | 0      | 0      | 0      | 0      | 0        | 0           | 
|6/25/2008  | 0.0001 | 0.0003 | 0.0001 | 0.0002 | 28990600 | 28990600    | 
|6/26/2008  | 0.0002 | 0.0002 | 0.0001 | 0.0001 | 13520000 | 13520000    | 
|6/27/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 13138200 | 13138200    | 
|6/30/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/1/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/2/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 20000    | 20000       | 
|7/3/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 500000   | 500000      | 
|7/7/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 20000    | 20000       | 
|7/8/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/9/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/10/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/11/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/14/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/15/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/16/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/17/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/18/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/21/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/22/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/23/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/24/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/25/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/28/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/29/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 30000    | 30000       | 
|7/30/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|7/31/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/1/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/4/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/5/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 1215000  | 1215000     | 
|8/6/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 100000   | 100000      | 
|8/7/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/8/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/11/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/12/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 10000    | 10000       | 
|8/13/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/14/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/15/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/18/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/19/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/20/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 1000000  | 1000000     | 
|8/21/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/22/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/25/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/26/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/27/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/28/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|8/29/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/2/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/3/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/4/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/5/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/8/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/9/2008   | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/10/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/11/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/12/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/15/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/16/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/17/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/18/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/19/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/22/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/23/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/24/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/25/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/26/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/29/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|9/30/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|10/1/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|10/2/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|10/3/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|10/6/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|10/7/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|10/8/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 21000000 | 21000000    | 
|10/9/2008  | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 1100000  | 1100000     | 
|10/10/2008 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 9310000  | 9310000     | 
|10/13/2008 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0        | 0           | 
|10/14/2008 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 11990000 | 11990000    | 
|10/15/2008 | 0.0002 | 0.0004 | 0.0001 | 0.0004 | 24328500 | 24328500    | 
|10/16/2008 | 0.0004 | 0.0015 | 0.0004 | 0.0015 | 1000000  | 1000000     | 
|10/17/2008 | 0.0006 | 0.0006 | 0.0004 | 0.0005 | 7498200  | 7498200     | 
|10/20/2008 | 0.0004 | 0.0004 | 0.0004 | 0.0004 | 1500000  | 1500000     | 
|10/21/2008 | 0.0007 | 0.0007 | 0.0007 | 0.0007 | 1950000  | 1950000     | 
|10/22/2008 | 0.0005 | 0.001  | 0.0005 | 0.001  | 3600000  | 3600000     | 
|10/23/2008 | 0.001  | 0.001  | 0.001  | 0.001  | 0        | 0           | 
|10/24/2008 | 0.0009 | 0.0009 | 0.0009 | 0.0009 | 2500000  | 2500000     | 
|10/27/2008 | 0.0009 | 0.0009 | 0.0009 | 0.0009 | 0        | 0           | 
|10/28/2008 | 0.0012 | 0.003  | 0.0005 | 0.003  | 3220000  | 3220000     | 
|10/29/2008 | 0.0055 | 0.0055 | 0.0025 | 0.0025 | 600000   | 600000      | 
|10/30/2008 | 0.0025 | 0.0025 | 0.0025 | 0.0025 | 0        | 0           | 
|10/31/2008 | 0.0055 | 0.0055 | 0.001  | 0.005  | 2780000  | 2780000     | 
|11/3/2008  | 0.0035 | 0.0035 | 0.0035 | 0.0035 | 579100   | 579100      | 
|11/4/2008  | 0.0029 | 0.0035 | 0.0029 | 0.0035 | 1400000  | 1400000     | 
|11/5/2008  | 0.0012 | 0.0012 | 0.0012 | 0.0012 | 1000000  | 1000000     | 
|11/6/2008  | 0.0012 | 0.0012 | 0.0012 | 0.0012 | 0        | 0           | 
|11/7/2008  | 0.0014 | 0.0014 | 0.0013 | 0.0013 | 5300000  | 5300000     | 
|11/10/2008 | 0.0013 | 0.0013 | 0.0013 | 0.0013 | 210000   | 210000      | 
|11/11/2008 | 0.0008 | 0.0008 | 0.0008 | 0.0008 | 707500   | 707500      | 
|11/12/2008 | 0.0008 | 0.0008 | 0.0008 | 0.0008 | 0        | 0           | 
|11/13/2008 | 0.0008 | 0.0008 | 0.0008 | 0.0008 | 20000    | 20000       | 
|11/14/2008 | 0.0013 | 0.0013 | 0.0013 | 0.0013 | 2270000  | 2270000     | 
|11/17/2008 | 0.0013 | 0.0013 | 0.0013 | 0.0013 | 0        | 0           | 
|11/18/2008 | 0.0005 | 0.001  | 0.0005 | 0.001  | 300000   | 300000      | 
|11/19/2008 | 0.0006 | 0.0008 | 0.0005 | 0.0005 | 3515000  | 3515000     | 
|11/20/2008 | 0.0005 | 0.0005 | 0.0005 | 0.0005 | 30000    | 30000       | 
|11/21/2008 | 0.0005 | 0.0005 | 0.0005 | 0.0005 | 50000    | 50000       | 
|11/24/2008 | 0.0005 | 0.0005 | 0.0005 | 0.0005 | 0        | 0           | 
|11/25/2008 | 0.0005 | 0.0005 | 0.0005 | 0.0005 | 500000   | 500000      | 
|11/26/2008 | 0.0005 | 0.0005 | 0.0005 | 0.0005 | 0        | 0           | 
|11/28/2008 | 0.0005 | 0.0005 | 0.0005 | 0.0005 | 0        | 0           | 
|12/1/2008  | 0.0008 | 0.0015 | 0.0008 | 0.0015 | 4121100  | 4121100     | 
|12/2/2008  | 0.0015 | 0.0015 | 0.0015 | 0.0015 | 0        | 0           | 
|12/3/2008  | 0.0015 | 0.0015 | 0.0014 | 0.0014 | 13800000 | 13800000    | 
|12/4/2008  | 0.0013 | 0.0013 | 0.0013 | 0.0013 | 1500000  | 1500000     | 
|12/5/2008  | 0.0013 | 0.0022 | 0.0013 | 0.0022 | 7050000  | 7050000     | 
|12/8/2008  | 0.0015 | 0.0018 | 0.0013 | 0.0015 | 6250000  | 6250000     | 
|12/9/2008  | 0.0015 | 0.0015 | 0.0015 | 0.0015 | 0        | 0           | 
|12/10/2008 | 0.0015 | 0.0015 | 0.0015 | 0.0015 | 0        | 0           | 
|12/11/2008 | 0.0015 | 0.0015 | 0.001  | 0.001  | 920000   | 920000      | 
|12/12/2008 | 0.001  | 0.001  | 0.001  | 0.001  | 0        | 0           | 
|12/15/2008 | 0.0015 | 0.0015 | 0.0015 | 0.0015 | 100000   | 100000      | 
|12/16/2008 | 0.0015 | 0.0015 | 0.0015 | 0.0015 | 0        | 0           | 
|12/17/2008 | 0.0006 | 0.0006 | 0.0006 | 0.0006 | 10000    | 10000       | 
|12/18/2008 | 0.0006 | 0.0006 | 0.0006 | 0.0006 | 0        | 0           | 
|12/19/2008 | 0.0015 | 0.0015 | 0.0015 | 0.0015 | 100000   | 100000      | 
|12/22/2008 | 0.0006 | 0.0006 | 0.0006 | 0.0006 | 20000    | 20000       | 
|12/23/2008 | 0.0015 | 0.0015 | 0.0015 | 0.0015 | 30000    | 30000       | 
|12/24/2008 | 0.0006 | 0.0006 | 0.0006 | 0.0006 | 195000   | 195000      | 
|12/26/2008 | 0.0015 | 0.0015 | 0.0013 | 0.0013 | 300000   | 300000      | 
|12/29/2008 | 0.0006 | 0.0013 | 0.0006 | 0.0013 | 329000   | 329000      | 
|12/30/2008 | 0.0006 | 0.0006 | 0.0006 | 0.0006 | 100000   | 100000      | 
|12/31/2008 | 0.0006 | 0.0006 | 0.0006 | 0.0006 | 0        | 0           | 

During the times material to this annual
report, the Company had approximately 852 shareholders with share
certificates.  An additional number of shareholders maintained shares
through the nominee name of Cede & Company, which is the name for shares
held by the Depository Trust and Clearing Corporation.  The Company
believes that approximately 600 persons held shares under the nominee
name at any given time during fiscal year 2008.  As such, the Company
estimates that it had between 1400 and 1500 shareholders during the material
times.

The Company does not issue any cash
dividends at the present time and it does not anticipate the payment of cash
dividends in the future.  There are not and were not equity
compensation plans in place during the fiscal year 2008.

There are no securities to be issued
upon the exercise of outstanding options, warrants and rights.

6

---

ITEM
6.  SELECTED FINANCIAL DATA

As a
smaller reporting company, we are not required to provide the information
required by Item 301 of Regulation S-K.

ITEM 7.  MANAGEMENT'S DISCUSSION
AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS.During fiscal year 2008, the Company did not have any
operations and it had only $1,600.00 that its controlling shareholder loaned
it.  The Company was essentially dormant except that it was seeking a
business partner and incurred debt by doing so.  Because of the dormant
nature of the Company, its capital stock is extremely volatile and
illiquid.  The Company was past due with its annual reports and this
could result in the Securities and Exchange Commission choosing to take action
to deregister the Company.  Unless the Company can locate a business
opportunity that can be funded, it most likely cannot continue as a going
concern.  This means that investors could lose all of their money that they
invested into the stock.  The Company had no operations, and this presents
a dangerous situation to investors.

ITEM 8.   FINANCIAL STATEMENTS
AND SUPPLEMENTARY DATA

See the attached Exhibits and
Annexes consisting of the financial statements and notes
thereto.

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

During the time period of this annual
report, our Company was dormant.  We did not perform the necessary audits
in a timely manner.  Our prior auditor, Arthur Andersen LLP, no longer
operates and has not operated for several years.  We have attempted to
obtain records from Arthur Andersen's successor, but have not been
successful. Specifically, they ignored written and electronic demands.
 Because of this, and since some of our future business activity would
occur in Nicaragua, in early 2010, we retained Berman W. Martinez y Asociados,
of Managua, Nicaragua.  BWMA is registered with the Public Company
Accounting Oversight Board.

There have been no disagreements with
BWMA as to the financial statements and notes thereto contained
herein.

ITEM
9A(T).  CONTROLS AND PROCEDURES

Present management of the Company
concluded that, during the material times of this report, inadequate and
ineffective controls and procedures were in place.  Specifically,
although the Company had minimal business activity and conducted only
a few financial transactions, prior management does not appear to have kept
adequate records or notes that would have enabled present management to
effectively certify the activities of the Company.  Current management did
obtain certifications from the entities that assisted the Company in
locating an investor, but management has no personal knowledge of the
same.  However, current management does not have reason to believe that the
information was false either and the Company notes that the source of
the information includes licensed attorney who had no incentive to provide false
data.

During the time period of this report,
the Company was dormant except for business consulting activities and an attempt
to find an investor.  Although statutory provisions that now exist
regarding management's responsibility for establishing and maintaining adequate
internal control over financial reporting for the registrant did not exist,
management still had a fiduciary duty to do so.  However, to the best of
the knowledge of present management, no adequate internal controls existed and
some records may not have been kept.  Present management believes that
prior management should have maintained entries into their books even though no
transactions occurred and filed reports with the Securities and Exchange
Commission.  Therefore, present management does not believe that the
internal controls were effective.

This annual report does not include an
attestation report of the company's registered public accounting firm regarding
internal control over financial reporting. During the fiscal year that is the
subject of this report, management's report was not subject to attestation by
the company's registered public accounting firm pursuant to temporary rules of
the Securities and Exchange Commission that permit the company to provide only
management's report in this annual report.

There were no changes to internal
control over financial reporting during this fiscal year.

ITEM 9B.  OTHER
INFORMATION

During 2008, the Company did file certain reports with
the Securities and Exchange Commision that informed shareholders of the
current activities of the Company. Below is a summary of the reports that
were filed:

On October 28, 2008, we filed a Form 8-K announcing that My Pleasure
Ltd. of the United Kingdom purchased the majority of the control of the
Company.   The report explained that on October 17, 2008, IOVN, by
consent of its directors, appointed Joanna Chmielewska as President, Secretary,
Treasurer, and sole Director. On the same date, Robert Kropf resigned as sole
Director and officer of the company.   On October 15, 2008, IOVN, by
consent of its directors, appointed Action Stock Transfer Corp., 7069 S.
Highland Dr., Suite 300, Salt Lake City, UT 84121, Telephone (801) 274-1088, as
the company's transfer agent.   On October 27, 2008, IOVN established
an address for the company. The address is The Italian Oven, Inc., 196 West
Ashland Street, Doylestown, PA 18901. Telephone: 267-864-7737. Facsimile:
267-371-5168.

On November 3, 2008, the Company filed a REGDEX to notify the Securities and
Exchange Commission that 5,000,000 shares of the Company were purchased by My
Pleasure Ltd. of the United Kingdom.  The Company notes that it does not
believe that the filing of the REGDEX was necessary because various exemptions
to the need to register securities existed.  Nevertheless, the form was
lodged in an abundance of caution.  The Company notes that it did not use
this REGDEX filing to issue any shares other than the restricted control shares
issued to My Pleasure Ltd.

On November 10, 2008, the Company filed its quarterly report for the first
quarter of 2007.  This filing occurred so that shareholders could determine
that the Company had no cash or assets.  The Company deemed this filing
appropriate so that potential shareholders were not misinformed into thinking
that the Company maintained established business operations or sufficient
case.

On December 1, 2008, the Company announced that it would issue a 99 share
dividend for every single share of common stock that existed.  However, the
Company later determined that it would be more appropriate to complete a stock
split that achieved the same results. In 2009, the split occurred.

7

---

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS,
AND CORPORATE GOVERNANCE

Gary L. Steib was the sole known
director and officer until January 2008.  Mr. Steib was the Chief
Financial Officer of the Company during the time the restaurant chain
existed.  He began his relationship with the Company in 1994.  Mr.
Steib resigned on January 29, 2008.  At the time of the resignation, Mr.
Steib appointed Robert Kropf as sole officer and director of the Company. 
Mr. Kropf remained the sole officer until October 2008 when Joanna Chmielewska
was appointed sole officer and director.

Family Relationships: Our principal
shareholder is My Pleasure Ltd., a United Kingdom investment group.  Joanna
Chmielewska is an officer of My Pleasure Ltd. in addition to being the sole
officer here.  It should be clear that this presents a conflict of interest
and that Ms. Chmielewska may take actions that benefit My Pleasure Ltd.

Audit Committee and Audit Committee
Financial Expert: Our Board of Directors did not have an Audit Committee and
does not have an Audit Committee Financial Expert.

Compensation Committee: Our Board of
Directors did not have a Compensation Committee.

Section 16(a) Beneficial Reporting
Compliance: Section 16(a) of the Securities Exchange Act of 1934, as amended,
requires the Company's directors and executive officers, and persons who own
more than 10% of a registered class of our equity securities, to file with the
SEC initial reports of ownership and reports of changes in ownership of common
stock and other of our equity securities. These insiders are required by SEC
regulations to furnish us with copies of all Section 16(a) forms they file,
including Forms 3, 4 and 5. On October 23, 2008, we filed a Form 3 indicating
that My Pleasure Ltd. purchased shares of the Company on October 17, 2008.

Code of Ethics: We have not yet adopted
a Code of Ethics for our executive officers. However, current management
are aware that a duty exists for the executive staff to bring value to the
shareholders of this Company.

ITEM 11.  EXECUTIVE
COMPENSATION

During fiscal year 2008, there was no
known executive compensation.No shares, options, or warrants were issued to
officers or directors during the fiscal year.  However, it is noted that My
Pleasure Ltd. purchased control of this Company in October 2008 through the
issuance of shares to it.  The Company does not consider this to be
compensation from the Company as My Pleasure Ltd. paid for the shares.  It
is noted that My Pleasure Ltd. is not an officer of the Company, however, its
President, Joanna Chmielewska, is also the President here.

8

---

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

The following table sets forth as of the date of
this report, certain information with respect to the beneficial ownership of our
voting securities by (i) each person or group owning more than 5% of the
Companys securities, (ii) each director, (iii) each executive officer and (iv)
all executive officers and directors as a group. The information presented in
the table is based on 9,382,916 shares (equivalent to 938,291,600
post-split shares) in existence as of December 31, 2008.



|Name and                                                                            |  |          |              | Amount and           |  |                                      | 
|----------------------------------------------------------------------------------- |  | -------- | ------------ | -------------------- |  | ------------------------------------ | 
|Address of                                                                          |  | Title of |              | Nature of
Beneficial |  | Percent of                           | 
|Beneficial Owner(1)                                                                 |  | Class    |              | Ownership            |  | Class                                | 
|                                                                                    |  |          |              |                      |  |                                      | 
|Gary Steib, director at
material times, 24 Saddlebrook Trail, Greensburg, PA 
15601 |  |          | Common Stock |                      |  | 3,000 presplit
or
300,000 post split | 
|                                                                                    |  |          |              |                      |  |                                      | 

My Pleasure Ltd., controlling shareholder, a
United Kingdom company managed by Joanna Chmielewska,
President of
AccreditedBiz                                            
Common
Stock                 
5,000,000 or                        
53%                                                                                                                                                                               500,000,000 postsplit

All officers, directors, and control persons as a
group                                                          Common
Stock                   5,003,000
or                                                                                                                                                                                500,300,000
postsplit             53%

* - less than 1%



Except as otherwise indicated each
person has the sole power to vote and dispose of all shares of common stock
listed opposite his name. Each person is deemed to own beneficially shares of
common stock which are issuable upon exercise or warrants or options or upon
conversion of convertible securities if they are exercisable or convertible
within 60 days of the date of this report.

ITEM 13. CERTAIN RELATIONSHIPS AND
RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

Related Transactions:  During the
fiscal year 2008, the Company received loans in the amount of $1,600 from My
Pleasure Ltd.  My Pleasure Ltd. is the controlling shareholder.  These
loans are considered related-party transactions.Director Independence:   The
Company does not believe we have any independent directors under the definition
of independent director set forth in the Rules of NASDAQ, Marketplace Rule
4200(a)(15).  We note that we no longer trade on the NASDAQ market and are
presently trading on the over-the-counter market.  As such, we are not
required to comply with NASDAQ Marketplace Rules.

As stated in Item 10 above, Gary L.
Steib was our sole known director during the beginning of 2008.  We do not
assert that Mr. Steib, as the sole known director, was independent in any way
within the meaning of Regulation S-K or any other applicable definition. 
As sole director, Mr. Steib essentially maintained complete control over
the company and its transactions. At the end of 2008, Joanna Chmielewska
was the sole director.  Ms. Chmielewska was also the President of our
controlling shareholder, My Pleasure Ltd.  We do not assert that Ms.
Chmielewska was independent within the meaning of Regulation S-K or any other
definition.

9

---

ITEM 14.  PRINCIPAL ACCOUNTING FEES
AND SERVICES

AUDIT
FEES:

The following lists fees billed by
Berman W. Martinez y Asociados, current auditors for the Company, for the years
ended December 31, 2008 and 2007:

|                   |  | 2008 |        | 2007 |  
|------------------ |  | ---- | ------ | ---- | -
|Audit Fees         |  | $    | 750.00 |      | $
|Audit Related Fees |  |      | -      |      |  
|Tax Fees           |  |      | -      |      |  
|All Other Fees     |  |      | -      |      |  



AUDIT
COMMITTEE APPROVAL POLICIES AND PROCEDURES

During the time period of this report,
the Company was primarily dormant except for an attempt to locate an investor
and to form a business plan.  It had no audit committee.  Presently,
the board of directors acts as the Company's Audit Committee.  However, the
board of directors were not members of the Company during the period in question
except in the final three months of 2008. The present Audit Committee does
not have a financial expert serving on its committee at this time due to the
size and nature of the Company. All audit and non-audit services were obtained
after the fiscal year in question, and were approved by the Audit
Committee, which consists of the members of the board of directors which
considers, among other things, the possible effect of the performance of such
services on the auditors' independence. The Audit Committee approves the annual
engagement of the principal independent registered public accounting firm,
including the performance of the annual audit and quarterly reviews for the
subsequent fiscal year, and approves specific engagements for tax services
performed by such firm. The Audit Committee has also established policies and
procedures for certain enumerated audit and audit related services performed
pursuant to the annual engagement agreement, including services associated
with SEC filings approved by the Board of Directors; review of periodic reports
and other documents filed with the SEC or other documents issued in connection
with filings, such as comfort letters and consents; assistance in responding to
any SEC comment letters, if any; and consultations with such firm as to the
accounting or disclosure treatment of transactions or events and the actual or
potential impact of final or proposed rules, standards or interpretations by the
SEC, Public Company Accounting Oversight Board (PCAOB), Financial Accounting
Standards Board (FASB), or other regulatory or standard-setting bodies. The
Audit Committee is informed of each service performed pursuant to its policies
and procedures. The Audit Committee has considered the role
of Berman W. Martinez y Asociados in providing services to us for
the fiscal year ended December 31, 2008 and has concluded that such services are
compatible with such firm's independence.



10

---



PART IV

ITEM 15

EXHIBITS, FINANCIAL STATEMENTS, AND
SCHEDULES

See below for the financial statements and exhibits.  The prior
filings with the Securities and Exchange Commission are discussed
above.







**ACCREDITED BUSINESS CONSOLIDATORS CORP.**





SIGNATURES





Pursuant to the requirements of Sections 13 or 15(d) of
the Securities Exchange Act of 1934, the registrant has duly caused this
report to be signed on its behalf by the undersigned thereunto duly
authorized.





|                     | Accredited Business Consolidators
Corp.
|-------------------- | ---------------------------------------
|                     |                                        
|Date: April 14,
2011 | /s/ Joanna
Chmielewska                 
|                     | Joanna Chmielewska                     
|                     | President and Chief Financial
Officer  





---



EXHIBIT

**Berman W. Martinez y Asociados
Contadores Publicos Autorizados**

Managua,
April 11, 2011

**Report
of Independent Auditors**



**To Members of the BoardACCREDITED BUSINESS
CONSOLIDATORS CORP.**



We
have audited the accompanying consolidated balance sheetof
**ACCREDITED BUSINESS CONSOLIDATORS**as ofDecember
31, 2008 and the related statements of income, statement of changes in equity
and cash flows for the year ended December 31, 2008 and a summary of significant
accounting policies and other explanatory notes.



**Responsibility
for administration of the financial statements**



The administration of
**ACCREDITED BUSINESS CONSOLIDATORS CORP.**is
responsible for the preparation and fair presentation of financial statements in
accordance with International Accounting Standards (IAS`s) issued by the
International Federation of Accountants (the International Federation of
Accountants IFAC). This responsibility includes: designing, implementing and
maintaining internal control relevant to the preparation and submission of
financial statement, which do not contain significant errors, whether due to
fraud or error, as well as selecting and applying appropriate accounting
policies and making accounting estimates that are reasonable in the
circumstances.



**Auditor
liability**



Our
responsibility is to express an opinion on the financial statements taken as a
whole. We conducted our audit in accordance with the rules of the Public Company
Accounting Oversight Board (PCAOB) in the United States. These standards require
that we comply with ethical requirements and plan and perform the audit to
obtain reasonable assurance about whether the financial statements are presented
without misstatement.



An audit involves using procedures
to obtain audit evidence about the amounts and disclosures in the financial
statements mentioned. The procedures selected depend on the auditor's opinion,
including assessment of the risks that this statement misstatement, whether due
to fraud or error. In conducting risk assessments, the auditor considers
internal controls relevant to the preparation and fair presentation of
**ACCREDITED BUSINESS CONSOLIDATORS CORP**. Financial statements,
to design audit procedures that are appropriate in the circumstances, but not
with the purpose of expressing an opinion on the effectiveness of internal
controls of **ACCREDITED BUSINESS CONSOLIDATORS CORP**.
An audit also includes evaluating the appropriateness of accounting policies
used and the reasonableness of accounting estimates made by management, as well
as evaluating the overall presentation of the financial statements and its
explanatory notes.







We believe that the audit evidence
obtained is sufficient and appropriate to provide a basis for our opinion. We
have also evaluated the accompanying financial statements, notes and annexes
**ACCREDITED BUSINESS CONSOLIDATORS CORP**.
as of December 31, 2008.



Our
audit was conducted for the purpose of expressing an opinion on the financial
statements attached. The information presented in Annexes I to IV, are presented
for purposes of additional analysis and is not a required part of the financial
statements, such information has been subjected to the auditing procedures
applied to financial reporting and, in our opinion, presents fairly in all
material respects, in relation to the financial statements taken as a
whole.



**Opinion**



In our opinion the accompanying
balance sheet of**ACCREDITED BUSINESS CONSOLIDATORS CORP**. as of
December 31, 2008 and the related income statement, statement of changes in
equity and cash flows for the period to December 31, 2008 and as the summary of
significant accounting policies and other explanatory notes present fairly, in
all material respects, the financial situation of **ACCREDITED BUSINESS
CONSOLIDATORS CORP.**,
in accordance with International Generally Accepted Accounting
Principles.



**Emphasis
on the Warning**



The
financial statements have been prepared assuming the Company will continue as a
going concern. As discussed in the notes to the financial statements, the
Company has little money, minimal assets, substantial debt, and only a small
amount of revenue. This raises substantial doubt about its ability to continue
as a going concern.



The
financial statements do not include any adjustments that might result from the
outcome of this uncertainty. We also note that we relied on the representations
of the current management of ACCREDITED BUSINESS CONSOLIDATORS CORP.



It is understood that this report is
only for information and use of the management of **ACCREDITED BUSINESS
CONSOLIDATORS CORP.,**however,
once authorized by the Board, is a matter of public record and its distribution
is not restricted.









**Berman
W. Martínez Martínez**

**Authorized
Public Accountant**

****

Direccion Rubenia C28  Telefono [505]
22222198 - 22663124 Fax 22223032 Apartado: 1488   Miembro de la
Camara Nicaraguense de Contadores Publicos y Consultores

ANNEX I



ACCREDITED
BUSINESS CONSOLIDATORS CORP.BALANCE SHEETAt
December 31, 2008Expressed in DollarsASSETSCurrent
assets:Cash
and Bank Account

1,600.00Bank
Note 5
1,600.00TOTAL
ASSETS:

$1,600.00LIABILITIESCurrent
liabilities:Accounts
payable

1,600.00My
Pleasure Ltd.
1,600.00Interest
payable

160.00My
Pleasure Ltd.
160.00TOTAL
LIABILITIES:Note
6

$1,760.00CAPITALStockholders'
equityAccumulated
Deficit

(150,160.00)Preferred
stock, $.001 par value, 10,000,000 shares authorized no shares issued or
outstanding

0.00Common
Stock, $0.01 par value, 20,000,000 shares authorized, 9,382,917 shares
issued and outstanding

93,829.00Less
par value of treasury shares (18,921 share at $.01 par)

(189.00)Adjustments
to Shareholder's equity(deficit caused by par value previously shares
issued)

(43,640.00)Additional
paid-in Capital

100,000.00TOTAL
CAPITAL:Note
7

$(160.00)LIABILITIES
AND STOCKHOLDER EQUITY

$1,600.00The
accompanying notes are an integral part of the financial statements.






ANNEX II





ACCREDITED
BUSINESS CONSOLIDATORS CORP.STATEMENTS
OF OPERATIONSAt
December 31, 2008Expressed
in DollarsYear
Ended December 31, 2008.REVENUE

0.00Saleof
Goods
0.00TOTAL
INCOME

0.00EXPENDITURESGeneral
and administrative

150,160.00Investment
Activities
2,600.00Organizational
expense
39,633.00Consulting
fees
60,000.00Legal
expense
47,500.00Business
Expenses
222.00Interest
160.00Bank
fees
45.00Profit
(or loss) before income taxes

(150,160.00)Provision
for income taxes

0.00Profit
(or loss)

($150,160.00)The
accompanying notes are an integral part of the financial
statements.












ANNEX III





ACCREDITED
BUSINESS CONSOLIDATORS CORP.CASH
FLOW STATEMENTSAt
December 31, 2008Expressed
in DollarsYear
Ended December 31, 2008.Cash
flows from operating activities:Net
Loss
(150,160.00)Adjustments
to reconcile net loss to net cash usedNote
payable issued in exchange for services
0.00Common
stock issued for services
0.00Interest
payable
160.00Account
payable
0.00Net
cash used in operating activities
(150,000.00)Cash
flows from investing activities:Net
fixed asset adquisitionCash
flows from financing activities:Loan
from shareholder
1,600.00Issuance
of preferred stock for cash
0.00common
stock paid in cash
150,000.00Advances
from stockholders
0.00Net
cash provided by financing activities
151,600.00Net
change in cash
0.00Cash
at the beginning of periodCash
at the end of period
1,600.00The
accompanying notes are an integral part of the financial
statements.












ANNEX IV

ACCREDITED
BUSINESS CONSOLIDATORS CORP.STATEMENT
OF STOCKHOLDER'S EQUITYAt
December 31, 2008Expressed
in DollarsDetail
Capital
on Shares
Capital
Stock
Paid-In
Capital
Retained
Earning
Acumulated
Incomes
TotalBalance
as December 2008





150,000.00Preferred
Shares(10,000,000 authorized)

0.00Common
Shares (20,000,000 authorized )
9,382,917.00
0.01
93,829.17Comprehensive
Income:Net
Income 2008





(150,160.00)Less
par value of treasury shares
18,921.00
0.01
(189.00)Aditional
Paid-in Capital


100,000.00Adjustments
to Shareholder's equity


(43,640.00)Balance
as December 2008
9,363,996.00

150,000.17

0.00
(160.00)Comprehensive
Income:





0.00Net
IncomeNet
change in unrealized gain on investments available-for-sale





0.00Net
change in derivative fair value




0.00
0.00Amounts
reclassified to earnings





0.00other
paid-in Capital





0.00Shares
issued:

43,829.00



0.00Preferred
Shares(no share issued)
10,000,000.00
0.00



0.00Common
Shares (4,382,917 issued )
20,000,000.00
0.01



0.00Exercise
of stock options





0.00Less
par value of treasury shares (18,921 shares at $.01)

(189.00)



0.00Adjustment
to shareholder's equity

(43,640.00)



0.00Excess
tax benefits from stock-based compensation





0.00Balance
as December 2007
30,000,000.00
$0.00
$0.00
$0.00
$0.00
$0.00






ACCREDITED
BUSINESS CONSOLIDATORS CORP. Notes to the financial statements for the year
ended At December 31, 2008



Note 1.Summary
of accounting policies.



1.1.Organization
and business.



Accredited
Business Consolidators Corp. (the "Company" or "Accredited") was organized in
1990 under the name Fornello USA, Inc. Accredited finally changed its name to
The Italian Oven, Inc., to reflect the operation of various Italian restaurants.
However, in October 1996, the company had no funds to sustain itself, and filed
for protection under Chapter 11 of Federal Bankruptcy Code, presented a plan
with the Bankruptcy Court, which is stripped of all assets, including
intellectual property, the plan provided no payment to shareholders, but did not
cancel or terminate the common shares of the company. The Bankruptcy Court of
the United States for the Western District of Pennsylvania approved the
bankruptcy plan and on 17 July 1998, the company emerged from
bankruptcy



After
the company emerged from bankruptcy, and until 31 December 2007, the company did
not conduct any business. It had no operations or assets. Instead, it simply
remained dormant while the administration sought an opportunity for its
shareholders. The Company has no restaurants and is not affiliated with the
restaurants that bear its name.



During
2008, the Company was reorganized with the majority of control being transferred
to My Pleasure Ltd., of the United Kingdom.The Company is presently searching for
investment and business opportunities.



1.2.Basis
of presentation and the ongoing uncertainty



The
financial statements have been prepared in accordance with accounting principles
generally accepted in the United States. In the opinion of management, all
adjustments (which include only normal recurring adjustments) necessary to
present fairly the financial position, income statement, and cash flows of the
Company for all periods presented have been made. Specifically, during the
relevant period, the company had little operations and assets and a small amount
of accumulated debt.



Certain
information and disclosures in the notes are included in financial statements
prepared in accordance with accounting principles generally accepted in the
United States have been condensed or omitted. The results of operations for the
current year are not necessarily indicative of operating results expected for
any subsequent fiscal year.



The
financial statements of the Company have been prepared assuming the Company will
continue as a going concern. However, the company has no assets or working
capital and no business operations. These conditions, among others, give rise to
serious doubts about the ability of the company to continue as a going concern.
There is no guarantee that the measures taken by the management will meet all
the needs of the company to continue as a going concern. The accompanying
financial statements do not include any adjustments that might result from the
outcome of this uncertainty.



1.3.Management
estimates



The
preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and
the reported amounts income and expenses during the reporting period. Actual
results could differ from those estimates.



Note 2.Related
party transactions.



Beginning
in late 2008, all of the Company's funding came from My Pleasure Ltd., which is
also the majority shareholder.As a
result of the control position of My Pleasure Ltd., the Company's actions may
benefit My Pleasure Ltd.



Note 3.Commitments
and contingencies.



At
31 December 2008, the Company is not subject to contingencies or commitments or
obligations under lease commitments.



Note 4.Going
concern.



At
31 December 2008, the Company has no working capital. As such, the accompanying
financial statements have been prepared assuming the Company will continue as a
going concern. The company does not have sufficient working capital for its
planned activities, which raises substantial doubt about its ability to continue
as a going concern.The
continuation of the company as a going concern depends on obtaining additional
working capital. In addition, the company has no business model, no business
plan, and no business. Basically, the company will remain inactive until
financing is obtained and / or management creates a business plan or find a
merger partner.





Note 5.Cash
and Bank Account



The
bank accounts balance is derived from two accounts at Bank of
America.



Account
Number
Amount38300640-8569
1,550.0038300640-8572
50.00Total
1,600.00




Note 6.Liabilities.



The
Current Liabilities consist of loans made by My Pleasure Ltd. to the
Company.



Note 7.Capital.



The
stockholder's equity is based on the par value of the stock minus the accrued
losses.



Additional
Paid-in Capital based on remaining 5,000,000.00 at $.02 per share in addition by
My Pleasure Ltd.









EXHIBIT 23

Berman W.
Martinez y Asociados Contadores Publicos Autorizados

PCAOB REGISTERED



CONSENT OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the
use, in the statement on Form 10K of Accredited Business Consolidators Corp. of
our report dated April 11, 2011, on our audit of the financial statements of
Accredited Business Consolidators
Corp. as of December 31, 2008 and the related statements of operations,
stockholders' equity and cash flows for the year ended December 31,
2008 and the reference to us under the caption Experts.











Berman
W. Martínez Martínez

Authorized
Public AccountantManagua,
Nicaragua

April 11,
2011



EXHIBIT
31.1

CERTIFICATIONS

I, Joanna Chmielewska, certify that:

1. I have
reviewed this Annual on Form 10-K of Accredited Business Consolidators
Corp.;

2. Based on
my knowledge, this report does not contain any untrue statement of a material
fact or omit to state a material fact necessary to make the statements made, in
light of the circumstances under which such statements were made, not misleading
with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as
of, and for, the periods presented in this report;

4. I am presently responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)) and internal control over financial reporting (as defined in Exchange
Act Rules 13a  15(f) for the registrant and have:

(a) Designed such disclosure controls and
procedures, or caused such disclosure controls and procedures to be designed
under our supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to us by
others within those entities, except that in this instance I was not an officer
at the time the data was accumulated in this report and based the information on
third party information obtained from prior officers and their legal counsel, of
which I believe to be true;

(b)
Designed such internal control over financial reporting, or caused such internal
control over financial reporting to be designed under my supervision, to provide
reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with
generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrants disclosure controls
and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation, but note that I was not
an officer at the time period in this report and based the information on data
received from the companys prior officers; and

(d) Disclosed in this report any change in the registrants internal
control over financial reporting that occurred during the registrants most
recent fiscal quarter that has materially affected, or is reasonably likely to
materially affect, the registrants internal control over financial reporting;
and

5. I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the registrants audit committee of the registrants
board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are reasonably
likely to adversely affect the registrants ability to record, process,
summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrants internal control over
financial reporting.

|Date: April 14,
2011 | /s/ Joanna
Chmielewska               
|-------------------- | -------------------------------------
|                     | Joanna Chmielewska                   
|                     | President and Chief Financial
Officer





EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. § 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2003

In connection with the Annual Report on Form 10-K
of Accredited Business Consolidators Corp. (the Company) for the 2008 fiscal
year, as filed with the Securities and Exchange Commission on the date hereof
(the Report), the undersigned President, and sole financial officer of the
Company, certifies, to the best of her knowledge, information, and belief of the
signatory, pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of
the Sarbanes-Oxley Act of 2003 that:

(1) The Report complies with the requirements of Section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of the
Company.

|/s/ Joanna Chmielewska                | 
|------------------------------------- | 
|President and Chief Financial
Officer | 
|Date: April 14,
2011                  |