**UNITED STATES**

**SECURITIES ANDEXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

 

**FORM 10-QSB**

            (MarkOne)

                [x] Quarterly report under Section 13or 15(d) of the Securities Exchange Act of 1934

                For the quarterly period ended March31, 2004

                [  ]  Transition report under Section13 or 15(d) of the Securities Exchange Act of 1934

                For the transition period from                             to                          

                Commission file number                      0-22388                              

 

**HOMESOLUTIONS OF AMERICA, INC.**

(Exact Name of Small Business Issuer as Specified inIts Charter)

                         Delaware                                                                               99-0273889                              (State or Other Jurisdiction of                                                       (IRS Employer               Incorporation or Organization)                                                     Identification No.)

                                    5565Red Bird Center Dr Suite 150 Dallas, Texas 75237                                                                                (Addressof Principal Executive Offices)

                                                             214 623 8446                                                                                                                (Issuer's Telephone Number, Including Area Code)

                                                                                                                                                                                                  (Former Name, Former Address and Former Fiscal Year,                                                       if Changed Since Last Report)

            Checkwhether the issuer (1) filed all reports required to be filed by Section 13 or15(d) of the Exchange Act during the past 12 months (or for such shorter periodthat the registrant was required to file such reports), and (2) has beensubject to such filing requirements for the past 90 days.

Yes         X               No                         

                 

            The number of shares outstanding ofthe registrant's common stock, $.001 par value per share, as of May 17, 2004was 16,405,070

            TransitionalSmall Business Disclosure Format: Yes                       No         X             ****

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**PART IFINANCIAL INFORMATION**

**Item 1.  Financial Statements.**

**HOME SOLUTIONS OF AMERICA, INC.  CONSOLIDATED BALANCE SHEETS**(In Thousands, Except Per Share Data)

|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          | March 31,                                                                |
|------------------------------------------------------------------|----------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------|
|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          | 2004                                                                     |
|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          |  (unaudited)                                                        |
| **ASSETS**                                                       |                                                                                  |                                                                                                     |                                                                                                     |
| Current assets:                                                  |                                                                                  |                                                                                                     |
|                                                                  | Cash                                                                             |                                                                                                     |                                                                                                     |  $        1,386                                             |
|                                                                  | Accounts receivable, net of  allowance for doubtful accounts of $86              |                                                                                                     |            4,058                             |
|                                                                  | Inventories                                                                      |                                                                                                     |               382             |
|                                                                  | Prepaid expenses and other  current assets                                       |                                                                                                     |               502             |
|                                                                  |                                                                                  |                                                                                                     | Total current assets                                                                                |                                                                                                          |            6,328  |
|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          |                                                                          |
| Property and  equipment, net of accumulated depreciation of $426 |                                                                                  |            2,113                             |
| Intangibles, net of  accumulated amortization of $270            |                                                                                  |            2,970                             |
|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          |                                                                          |
| Goodwill                                                         |                                                                                  |                                                                                                     |          19,714                                        |
|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          |                                                                          |
| Due from related party                                           |                                                                                  |                 37  |
|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          |                                                                          |
| Other assets                                                     |                                                                                  |              214                   |
|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          |                                                                          |
|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          | $31,376                                                             |
| **LIABILITIES AND  STOCKHOLDERS' EQUITY**                        |                                                                                  |                                                                                                     |
| Current liabilities:                                             |                                                                                  |                                                                                                     |
|                                                                  | Accounts payable and accrued  expenses                                           |                                                                                                     |  $        2,612                                        |
|                                                                  | Due to related party                                                             |                                                                                                     |                 12  |
|                                                                  | Current portion of long-term  debt                                               |                                                                                                     |            2,242                             |
|                                                                  | Current portion of capital  lease obligations                                    |                                                                                                     |               111             |
|                                                                  | Notes payable                                                                    |                                                                                                     |               272             |
|                                                                  | Notes payable to related  party                                                  |                                                                                                     |               875             |
|                                                                  |                                                                                  |                                                                                                     | Total current liabilities                                                                           |                                                                                                          |            6,124  |
| Long-term liabilities:                                           |                                                                                  |                                                                                                     |
|                                                                  | Long-term debt, net of  current portion                                     |                                                                                                     |            7,842                             |
|                                                                  | Minority interest                                                                |                                                                                                     |                 91  |
|                                                                  | Capital lease obligations,  net of current portion                               |                                                                                                     |                 88  |
|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          |                                                                          |
|                                                                  |                                                                                  |                                                                                                     | Total liabilities                                                                                   |                                                                                                          |          14,145             |
|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          |                                                                          |
| Commitments and  contingencies                                   |                                                                                  |                                                                                                     |
|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          |                                                                          |
| Stockholders' equity:                                            |                                                                                  |                                                                                                     |
|                                                                  | Series A convertible preferred  stock, $0.001 par value, 0.08 shares authorized; |                                                                                                     |                                                                                                     |
|                                                                  |                                                                                  | .08 shares issued and  outstanding (total liquidation preference of $2,000)                         |                                                                                                     |                  -  |
|                                                                  | Common stock, $0.001 par  value, 50,000 shares authorized;                       |                                                                                                     |                 16  |
|                                                                  |        15,972 shares issued  and outstanding       |                                                                                                     |                                                                                                     |
|                                                                  | Additional paid-in capital                                                       |                                                                                                     |           39,629                                  |
|                                                                  | Retained earnings                                                                |                                                                                                     |          (22,414)                                           |
|                                                                  |                                                                                  |                                                                                                     | Total stockholders' equity                                                                          |                                                                                                          |          17,231             |
|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          |                                                                          |
|                                                                  |                                                                                  |                                                                                                     |                                                                                                     |                                                                                                          |  $       31,376                  |

The accompanying notes are an integral part of these  financial statements.

 

1

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**HOME SOLUTIONS OF AMERICA, INC.  CONSOLIDATED STATEMENTS OF INCOME**(In Thousands, Except Per Share Data)

|                                                         |                                                                                                          |                                                                                                    | Three Months Ended                                                                            |
|---------------------------------------------------------|----------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------|
|                                                         |                                                                                                          |                                                                                                    | March 31,                                                                                     |
|                                                         |                                                                                                          |                                                                                                    | 2004                                                                                          |  | 2003 |
|                                                         |                                                                                                          |                                                                                                    |                                                                                               |  |  |
|                                                         |                                                                                                          |                                                                                                    |                                                                                               |  |  |
| Net sales                                               |  $      6,667                                                         |                                                                                                    |  $      3,929                                              |
|                                                         |                                                                                                          |                                                                                                    |                                                                                               |  |  |
| Costs and expenses:                                     |                                                                                                          |                                                                                                    |                                                                                               |
|                                                         | Cost of sales                                                                                            |          3,702                                        |                                                                                               |          2,072  |
|                                                         | Selling, general and  administrative expenses                                                            |          2,521                                        |                                                                                               |          1,698  |
|                                                         |                                                                                                          |                                                                                                    |          6,223                                   |  |          3,770  |
|                                                         |                                                                                                          |                                                                                                    |                                                                                               |  |  |
| Operating income                                   |             444                              |                                                                                                    |            159                         |
|                                                         |                                                                                                          |                                                                                                    |                                                                                               |  |  |
| Other income (expense):                                 |                                                                                                          |                                                                                                    |                                                                                               |
|                                                         | Gain  on sale of assets                                                                             |                 6  |                                                                                               |                 -  |
|                                                         | Interest income                                                                                          |                 2  |                                                                                               |                 -    |
|                                                         | Interest expense                                                                                         |            (123)                                 |                                                                                               |           (149) |
|                                                         | Other income                                                                                             |              152                  |                                                                                               |                4  |
|                                                         |                                                                                                          | Total other income  (expense), net                                                                 |                37  |  |           (145) |
|                                                         |                                                                                                          |                                                                                                    |                                                                                               |  |  |
|                                                         |                                                                                                          | Income  from  operations  before income taxes and minority interest                      |              481             |  |             14  |
|                                                         |                                                                                                          |                                                                                                    |                                                                                               |  |  |
| Income taxes                                            |                  -  |                                                                                                    |               -         |
|                                                         |                                                                                                          |                                                                                                    |                                                                                               |
| Minority interest in income  of consolidated subsidiary |               (54)                           |                                                                                                    |               -         |
|                                                         |                                                                                                          |                                                                                                    |                                                                                               |
| Net income                                              |  $          427                                   |                                                                                                    |  $         14                               |
|                                                         |                                                                                                          |                                                                                                    |                                                                                               |  |  |
| Net income available to  common shareholder per share:  |                                                                                                          |                                                                                                    |                                                                                               |
|                                                         | Basic                                                                                                    |  $         0.02                                  |                                                                                               |  $           -  |
|                                                         | Diluted                                                                                                  |             0.02                       |                                                                                               |            -  |
|                                                         |                                                                                                          |                                                                                                    |                                                                                               |  |  |
| Weighted average number of  common shares outstanding:  |                                                                                                          |                                                                                                    |                                                                                               |
|                                                         | Basic                                                                                                    |         15,930                                             |                                                                                               |         11,079  |
|                                                         | Diluted                                                                                                  |         18,801                                             |                                                                                               |         12,324  |
|                                                         |                                                                                                          |                                                                                                    |                                                                                               |  |  |

2

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**HOME SOLUTIONS OF AMERICA, INC.  CONSOLIDATED STATEMENTS OF CASH FLOWS**(In Thousands)  (Unaudited)

|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  |                                                                                             |                                                                                                                                  |                                                        | Three Months Ended                                                                                                           |
|----------------------------------------|--------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------|
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  |                                                                                             |                                                                                                                                  |                                                        | March 31,                                                                                                                    |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  |                                                                                             |                                                                                                                                  |                                                        | 2004                                                                                                                         |  | 2003 |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  |                                                                                             |                                                                                                                                  |                                                        |                                                                                                                              |  |  |
| CASH FLOWS FROM OPERATING  ACTIVITIES: |                                                                                      |                                                                                                                            |                                                                                                                        |
|                                        | Net income                                                                           |  $           427                                               |                                                                                                                        |  $             14                                          |
|                                        | Adjustments to reconcile net  income to net cash provided by                         |                                                                                                                            |                                                                                                                        |                                                                                                                                  |
|                                        |                                                                                      | operating activities:                                                                                                      |                                                                                                                        |                                                                                                                                  |                                                                                             |
|                                        |                                                                                      |                                                                                                                            | Depreciation and  amortization                                                                                         |                  278                        |                                                                                             |                   126                  |
|                                        |                                                                                      |                                                                                                                            | Minority interest in income  of consolidated subsidiary                                                                |                   54                   |                                                                                             |                      -  |
|                                        |                                                                                      |                                                                                                                            | Provision for (recovery of)   doubtful accounts                                                                   |                    3              |                                                                                             |                     (2)           |
|                                        |                                                                                      |                                                                                                                            | Gain on sale of assets                                                                                                 |                   (6)                       |                            |                      -  |
|                                        |                                                                                      |                                                                                                                            | Gain on extinguishment of  debt                                                                                        |                (129)                                       |                                                                                             |                      -  |
|                                        |                                                                                      |                                                                                                                            | Stock-based compensation                                                                                               |                    -              |                                                                                             |                    44             |
|                                        |                                                                                      |                                                                                                                            | Changes in operating assets  and liabilities, net of acquisitions                                                      |                                                                                                                                  |                                                                                             |                                                                                                                                  |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        | and divestitures-                                                                                                                |                                                                                             |                                                                                                                                  |                                                        |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  | Accounts receivable                                                                         |                  490                             |                                                        |                    91         |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  | Prepaid expenses and other  current assets                                                  |                 (17)                                  |                                                        |                    50         |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  | Costs and estimated earnings  in excess of billings on jobs      in progress, net |                 (55)                                  |           |                     -    |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  | Other assets                                                                                |                  50                         |                                                        |                     -    |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  | Accounts payable and accrued  expenses                                                      |               (243)                                             |                                                        |                  352                    |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  | Due to related party                                                                        |                    7              |                                                        |                     -    |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  |                                                                                             |                                                                                                                                  |                                                        |                                                                                                                              |  |  |
|                                        | Net cash provided by  operating activities                                           |                 859                             |                                                                                                                        |                  675                        |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  |                                                                                             |                                                                                                                                  |                                                        |                                                                                                                              |  |  |
| CASH FLOWS FROM INVESTING  ACTIVITIES: |                                                                                      |                                                                                                                            |                                                                                                                        |
|                                        | Proceeds from sale of  property and equipment                                        |                    42            |                                                                                                                        |                      -  |
|                                        | Fees paid for pending  acquisitions                                                  |                     -  |                                                                                                                        |                (280)                                       |
|                                        | Purchase of SE, including  acquisition costs                                         |              (4,886)                                           |                                                                                                                        |                      -  |
|                                        | Advances from related party,  net                                                    |                     -  |                                                                                                                        |                    (1)                 |
|                                        | Purchases of property and  equipment                                                 |                  (76)                      |                                                                                                                        |                  (65)                            |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  |                                                                                             |                                                                                                                                  |                                                        |                                                                                                                              |  |  |
|                                        | Net cash used in investing  activities                                               |                (4,920)                                    |                                                                                                                        |                 (346)                                 |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  |                                                                                             |                                                                                                                                  |                                                        |                                                                                                                              |  |  |
| CASH FLOWS FROM FINANCING  ACTIVITIES: |                                                                                      |                                                                                                                            |                                                                                                                        |
|                                        | Net repayments on line of  credit                                                    |                (519)                                 |                                                                                                                        |                     (1)           |
|                                        | Proceeds from (payments to)  notes payable to related party                          |                (125)                                 |                                                                                                                        |                   250                  |
|                                        | Proceeds from preferred  stock, net of cash issuance costs                           |               1,878                                  |                                                                                                                        |                      -  |
|                                        | Proceeds from note payable,  net of cash issuance costs                              |                3,628                                 |                                                                                                                        |                   250                  |
|                                        | Principal payments on notes  payable                                                 |                (381)                                 |                                                                                                                        |                    (85)                |
|                                        | Principal payments on  long-term debt and capital leases                             |             (1,762)                                                 |                                                                                                                        |                  (586)                           |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  |                                                                                             |                                                                                                                                  |                                                        |                                                                                                                              |  |  |
|                                        | Net cash provided by (used  in) financing activities                                 |                2,719                                 |                                                                                                                        |                  (172)                           |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  |                                                                                             |                                                                                                                                  |                                                        |                                                                                                                              |  |  |
| NET (DECREASE) INCREASE IN  CASH       |             (1,342)           |                                                                                                                            |                    157  |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  |                                                                                             |                                                                                                                                  |                                                        |                                                                                                                              |  |  |
| CASH AT BEGINNING OF PERIOD            |              2,728  |                                                                                                                            |                    265  |
|                                        |                                                                                      |                                                                                                                            |                                                                                                                        |                                                                                                                                  |                                                                                             |                                                                                                                                  |                                                        |                                                                                                                              |  |  |
| CASH AT END OF PERIOD                  | $        1,386                               |                                                                                                                            |  $             422                               |

3

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HOME SOLUTIONS OF AMERICA, INC.CONSOLIDATED STATEMENTS OF CASH FLOWS(In Thousands)(Unaudited)

|   |   | Three Months Ended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   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|   |   | 2004   
  2003
Cash paid for:

         

Interest

 $     123

$       77

Income taxes

 $          -  

$          - 

Supplemental schedule of  non-cash investing and financing activities:

Fixed assets acquired  through capital lease obligations

 $        15 

 $       15 

Fixed assets acquired  through notes payable

 $        12

 $     100

Preferred dividend accrual

 $        12 

 $         -

Fair value of warrants  issued for debt private placement

 $      118 

 $         -  

Disposal of assets for  settlement of accounts payable

 $        18

 $         -

Amortization of preferred  stock issuance costs and beneficial conversion

                    

 as preferred stock  dividends

 $        50 

 $         -

Fair value of warrants  issued in connection with preferred stock and beneficial 

 $   1,093

 $         -

 conversion feature of  preferred stock

Shares issued for prepaid  consulting

 $        68 

 $         -

The accompanying notes are an integral part of these  financial statements.

4
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**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIALSTATEMENTSMARCH 31, 2004(Dollars and Shares in Thousands,Except Per Share Data)**

**NOTE 1 -         BASISOF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**Company Descriptionand Nature of Operations**

HomeSolutions of America, Inc. ("we," "us," "Home Solutions," or the "Company") isa Delaware corporation that was incorporated in 1998.  Our growth strategy isto become a leading provider of specialty residential services that protect thehomeowner's single largest investment - their home. We seek a dominant marketposition through the acquisition of strategic, specialized, profitable andwell-managed residential service companies, and through the above averageinternal growth of these operations.  Home Solutions provides restorationservices such as cleaning and fabric protection, fire and water restoration. TheCompany also provides specialty interior services including cabinet andcountertop installations. 

In November 2002, Home Solutions acquired PW Stephens,Inc. ("PWS"), a provider of residential and light commercial indoor airremediation services, for $13,402, consisting of cash, the exchange of certainassets, seller notes, commissions and other costs.  These operations areincluded in our 2003 financial results.  In July 2003, the Company closed theacquisition of Fiber Seal Systems, LP ("FSS").  FSS operations are included inour 2003 financial results, beginning July 2003.

Effective December 31, 2003, Home Solutions acquired100% of Southern Exposure Unlimited of Florida, Inc., 100% of SE Tops ofFlorida, Inc. and 50% of SouthernStone Cabinets, Inc (together, "SE") based inFort Myers, Florida, for approximately $12,192, including $2,000 in cash,$5,968 in seller notes, $2,500 in common stock and $1,724 in acquisitioncosts.  SE provides specialty interior services, including cabinet andcountertop installation to homebuilders and homeowners throughout southwesternFlorida.

The Company currently has one outstanding letter ofintent to acquire a specialty residential services company for approximately$10,000.  The acquisition is subject to our due diligence review and thenegotiation of definitive agreements, and there can be no assurances that wewill successfully complete this transaction.

TheCompany is aggressively acquiring complementary specialty residential servicesbusinesses as part of its announced strategy.

Theaccompanying unaudited, interim consolidated financial statements have beenprepared by the Company in accordance with accounting principles generallyaccepted in the United States of America and Regulation S-B, as promulgated bythe Securities and Exchange Commission. Certain information and footnotedisclosures normally included in audited financial statements prepared inaccordance with accounting principles generally accepted in the United Statesof America have been condensed or omitted. Accordingly, these interimconsolidated financial statements should be read in conjunction with theCompany's consolidated financial statements and related notes as contained inthe Company's annual report on Form 10-KSB/A for the year ended December 31,2003. In the opinion of management, the interim consolidated financialstatements reflect all adjustments, including normal recurring adjustments,necessary for fair presentation of the interim periods presented. The resultsof operations for the three months ended March 31, 2004 are not necessarilyindicative of results of operations to be expected for the full year.

**Principles of Consolidation**

Theaccompanying consolidated financial statements include the accounts of HomeSolutions of America, Inc. and its wholly owned subsidiaries. All significantinter-company transactions and balances have been eliminated in consolidation.

**Use of Estimates**

The preparation of financial statements in conformitywith accounting principles generally accepted in the United States of Americarequires management to make estimates and assumptions that affect the reportedamounts of assets and liabilities and disclosure of the contingent assets andliabilities at the date of the financial statements and the reported amounts ofrevenues and expenses during the reporting period. Significant estimates madeby management include, among others, the realizability of accounts receivable,property and equipment and goodwill, and valuation of deferred tax assets. Actual results could differ from these estimates. 

**Goodwill**

Goodwill represents the excess of acquisition cost overthe net assets acquired in a business combination and is not amortized inaccordance with Statement of Financial Accounting Standards ("SFAS") No. 142, "*Goodwilland Other Intangible Assets"*.  Management reviews, on an annual basis, thecarrying value of goodwill in order to determine whether impairment hasoccurred. Impairment is based on several factors including the Company'sprojection of future undiscounted operating cash flows. If an impairment of thecarrying value were to be indicated by this review, the Company would adjustthe carrying value of goodwill to its estimated fair value. 

**Long-Lived Assets**

The Company's management assesses the recoverability ofits long-lived assets by determining whether the depreciation and amortizationof long-lived assets over their remaining lives can be recovered throughprojected undiscounted future cash flows.  The amount of long-lived assetimpairment, if any, is measured based on fair value and is charged tooperations in the period in which long-lived asset impairment is determined bymanagement.  At March 31, 2004 the Company's management believes there is noimpairment of its long-lived assets.  There can be no assurance, however, thatmarket conditions will not change or demand for the Company's products andservices will continue, which could result in impairment of long-lived assetsin the future.

**  **5
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** HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSMARCH 31, 2004(Dollars and Shares in Thousands,Except Per Share Data)**

**NOTE 1 - BASIS OF PRESENTATION AND SUMMARY OFSIGNIFICANT ACCOUNTING POLICIES, continued**

**Revenue Recognition**

Since the purchase of PWS in November 2002 and FiberSeal Systems L.P. (FSS) in July 2003, revenue is recognized at the time thecontract and related services are performed. The Company recognizes revenuesfrom time and materials contracts and consulting services as those services areperformed.  Advance payments made under these contracts are recorded asdeferred revenue and recognized when the related services are performed. 

In 2004, PWS undertook a fixed price contract.  TheCompany recognizes revenue from the fixedprice contract using the percentage of completion method for financialreporting purposes. Under the percentage of completion method, revenues withrespect to individual contracts are recognized in the proportion that costsincurred to date bear to total estimated costs. Revenue and costs estimates aresubject to revision during the terms of the contracts and any requiredadjustments are made in the periods in which the revisions become known. Generaland administrative costs are not allocated to contract costs and are charged toexpense as incurred.

SouthernStone Cabinets, Inc. and SE Tops of Florida,Inc. recognize revenue for product sales at the time the related products areshipped to the customer. SE recognizes revenue upon complete installation ofthe cabinets and inspection by the customer. Deferred revenue representsamounts billed to customers prior to completion of the cabinets and inspectionby the customer. 

**Stock-BasedCompensation**

The Company uses the intrinsic value method ofaccounting for stock-based compensation to employees in accordance withAccounting Principles Board Opinion ("APB") No. 25, as amended, *"Accountingfor Stock Issued to Employees."*   The Company accounts fornon-employee stock-based compensation under SFAS No. 123, *"Accountingfor Stock-Based Compensation."* At March 31, 2004, the Company has twostock-based employee compensation plans, which are described more fully in Note6.  During the three months ended March 31, 2004 and 2003, no compensationexpense was recognized in the accompanying consolidated statements ofoperations for options issued to employees pursuant to APB 25.  No otherstock-based employee compensation cost is reflected in the three months endedMarch 31, 2004 and 2003, as all options granted in these periods ended underthose plans had either exercise prices equal to or greater than the marketvalue of the underlying common stock on the date of grant or the vesting periodstarts after the three ended March 31, 2004 and 2003.  The following tableillustrates the effect on net income (loss) and income (loss) per share if theCompany had applied the fair value recognition provisions of SFAS No. 123 tostock-based employee compensation:

Three Months Ended March 31,     

2004      

2003      

Net income as reported

$      427

$           14

Add:  Total stock-based  employee  compensation expense under APB 25

                        -- 

                      -- 

Deduct:  Total stock-based  employee  compensation expense under fair value  based method for all awards,  net of   related tax effects

                    (72)

                     (67)

----------------

----------------

Pro forma net income (loss)

           $          355

         $           (53)  

=======

=======

Basic and diluted income  (loss) per   share - as reported

$          0.02======= 

         $                -=======

Basic and diluted income  (loss) per   share - pro forma

$         0.02        =======

       $               -       =======

 

** **6
****
**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIALSTATEMENTSMARCH 31, 2004(Dollars and Shares in Thousands,Except Per Share Data)**

** **

**NOTE 1 - BASIS OF PRESENTATION AND SUMMARY OFSIGNIFICANT ACCOUNTING POLICIES, continued**

**Other Income**

Duringthe three months ended March 31, 2004, the Company recognized income of $129from the release and discharge of a promissory note related to the acquisitionof PWS.  The Company was released from the promissory note which was in theoriginal amount of $1,000 by and between the Company and Jane Barber datedNovember 1 2002 exchanged as a part of the consideration for the acquisition ofPW Stephens, Inc. by Home Solutions of America, Inc. from Jane Barber. Theincome is recorded in other income in the accompanying consolidated statementsof operations.

**Comprehensive Income**

Duringthe periods presented, the Company had no items of comprehensive income and,therefore, has not presented a statement of comprehensive income.

**Per Share Data**

Basic earnings per share ("BEPS") is computedby dividing income (loss) available to common stockholders by the weightedaverage number of outstanding common shares during the period of computation.Diluted earnings per share ("DEPS") gives effect to all dilutivepotential common shares outstanding during the period of computation.   Thecomputation of DEPS does not assume conversion, exercise or contingent exerciseof securities that would have an anti-dilutive effect on earnings. 

The following is a table reconciling BEPS andDEPS and the related weighted average number of shares outstanding for thethree months ended March 31, 2004 and 2003:
  Three months ended March 31, 2004  
Numerator (Income) 
Denominator (Shares) 
Per share amountBasic EPS:        Net  income$427      Less: Convertible Preferred Stock dividends(12)         Convertbile Preferred Stock issuance           costs and amortization of beneficial           conversion feature(50)       Income available to common stockholders365 15,930 $0.02     ===========      Effect of dilutive securities:        Options and warrants- 1,271     Convertible Preferred Stock62 1,600            Diluted EPS:     Income available to common stockholders     plus assumed conversions$427 18,801 $0.02 =============  ===========       Three months ended March 31, 2003  
Numerator (Income) 
Denominator (Shares) 
Per share amountBasic EPS:        Net income$  14       Less: Convertible Preferred Stock dividends-               Income available to common stockholders14 11,079 -                 Effect of dilutive securities:        Options and warrants- 1,245     Convertible Preferred Stock- -            Diluted EPS:     Income available to common stockholders     plus assumed conversions$14 12,324 - =============  ===========
7****
**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIALSTATEMENTSMARCH 31, 2004(Dollars and Shares in Thousands,Except Per Share Data)**

**NOTE2 - SEGMENT INFORMATION**

The Company currently operates in two segments,Restoration Services, including indoor air contaminate abatement forresidential and light commercial properties, cleaning and fabric protectionservices for primarily residential services and Specialty Interior Services.Under the Southern ExposureTM brand name, Home Solutions offers cabinet andcountertop installation services. See Note 8 for segment disclosures.

**NOTE3 - DISPOSITIONS AND ACQUISITIONS**

Commensuratewith the announcement in August 2002 of the Company's strategy of acquiringcompanies in the specialty residential services industry, pursuant to a mergerand stock purchase agreement, the Company acquired 100% of Southern ExposureUnlimited of Florida, Inc., 100% of SE Tops of Florida, Inc. and 50% ofSouthernStone Cabinets, Inc. (together, "SE").  The acquisition was closed onFebruary 6, 2004 and was effective December 31, 2003.  It has been accountedfor as a purchase.  

The purchase price wascomprised of the following:
   Acquisition payable (paid in February 2004)$2,000    Notes payable (see Note 5) 5,968    Common stock committed to be issued (issued in February 2004) 2,500    Commissions, legal, accounting and other costs (including $931 of        stock and warrants committed to be issued and issued in February 2004) 1,724       $12,192      The purchase price was allocated as follows:     Current assets$4,542    Property and equipment 167    Other long-term assets 9    Current liabilities (534)   Payable to seller (cash and receivables distributed to seller prior to closing in February 2004) (2,290)   Long-term liabilities (356)   Minority interest (38)        Estimated fair value of tangible net assets acquired 1,500    Goodwill and other intangible assets 10,692       $12,192   
TheCompany has classified the excess of the purchase price over the estimated fairvalue of the tangible net assets acquired as goodwill as of March 31, 2004 inthe accompanying consolidated balance sheet.  The Company is in the process ofanalyzing the components of the intangible assets and will have an appraisalperformed by a third party during 2004 to assist the Company in determining itsfinal purchase price allocation.

Thefollowing pro forma information presents the results of operations for thethree months ended March 31, 2003, as though the FSS and SE acquisitions hadoccurred on January 1, 2003:
 Three Months Ended March 31, 2003    Revenue$6,735 Net income 383 Earnings per share$0.03 
8****
**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIALSTATEMENTSMARCH 31, 2004(Dollars and Shares in Thousands,Except Per Share Data)**

Letters of Intent

TheCompany currently has one outstanding letter of intent to acquire a specialtyresidential services company for approximately $10,000. The acquisition issubject to our due diligence review and the negotiation of definitiveagreements, and there can be no assurances that we will successfully completethis transaction.

Wewill continue to aggressively pursue the acquisition of companies that providespecialty residential services as we proceed with our growth strategy. Ourability to acquire such businesses will be dependent upon, among other factors,our ability to obtain outside financing and/or issue shares of the Company'scommon stock as a portion of the purchase price.

**NOTE 4 - RELATED PARTY TRANSACTIONS**

TheCompany is involved in various related party transactions. These transactionsare summarized as follows: 

In March 2003, the Company borrowed $250 from anaffiliate of a stockholder of the Company.  In March  2004, the Company paid$125 in principal and $21 in interest payable through March 31, 2004. Accruedand unpaid interest is due September 2004.

The Company has a note payable to a related party forthe purchase of the land and building for the Company's corporateheadquarters.  The note is secured by a deed of trust, accrues interest at 12%per annum, payable monthly with an unpaid principal balance of $750 at March31, 2004. In March 2004, the Company paid $23 in interest payable through March31, 2004. 

For the three months ended March 31, 2004, the Companyrecognized $129 in other income from the forgiveness of debt from a stockholder(see Note 1).

For the three months ended March 31, 2004 and 2003, theCompany recorded interest expense on related party notes of $27 and $24,respectively.  

**NOTE 5 - SHORT-TERM AND LONG-TERM DEBT**

Short-TermDebt

Short-termdebt consist of the following at March 31, 2004:
FSS seller note with interest at the prime rate (4% at March 31, 2004) payable  in June 2004$260   Other 12      $272  
Long-Term Debt  

In January 2004, the Company raised $4,000 in a privateplacement with Laurus Master Fund, Ltd. ("Laurus").  The placement included twopromissory notes -- a secured convertible minimum borrowing note in theoriginal principal amount of $1,500 (the "Convertible Note") and a securedrevolving note in the original principal amount of $2,500 (together, the"Laurus Notes").  The Laurus Notes accrue interest at the prime rate plus 2.5%(totaling 6.5% at March 31, 2004) are secured by all of the assets of theCompany and its wholly owned subsidiaries, and the Convertible Note can beconverted into shares of Common Stock at a fixed conversion of price of $1.88per share. The Company incurred $490 in related debt issuance costs ($372 cash,$118 non-cash) to be amortized as additional interest expense over the two-yearlife of the agreement, which are recorded as a debt discount in the accompanyingconsolidated balance sheet.  For the quarter ended March 31, 2004, $61 has beenamortized to interest expense.

AtMarch 31, 2004, the Company is in default of one of its loan covenants relatedtothe Laurus Notes, for which it has obtained a waiver.

** **

9****
**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIALSTATEMENTSMARCH 31, 2004(Dollars and Shares in Thousands,Except Per Share Data)**

**NOTE5 - SHORT-TERM AND LONG-TERM DEBT, continued**

Long-term debt consists ofthe following as of March 31, 2004:

Note  payable to seller, interest at 2% in excess of one-month LIBOR rate (adjusted  on the first day of each calendar quarter beginning January 1, 2004, totaling  3.10% at March 31, 2004), principal and interest payments due quarterly  beginning July 1, 2004. The payments shall be greater of (i) the amount of  principal and interest that would be payable under a 10-year amortization or  (ii) 60% of free cash flow (as defined) of the calendar quarter that precedes  the payment date by two calendar quarters, commencing with the calendar  quarter ended March 31, 2004, which shall be measured against the calculation  set forth above for the payment date of July 1, 2004. The note is secured by  a security interest in all the assets and stock of Southern Exposure  Unlimited of Florida, Inc. and SE Tops of Florida, Inc. and a first lien on  50% of the stock of SouthernStone Cabinets, Inc. and is subordinated to the  Laurus Notes.

$       4,500 
  
Secured  Revolving Note payable to Laurus Master Fund, Ltd., interest at prime plus  2.5%, but not less than 6.5% (totaling 6.5% at March 31, 2004) interest due  in monthly installments with principal due January 2006, secured by all the  assets of the Company, net of unamortized debt discount of  $268.

2,232 
  
Convertible  minimum borrowing note of $1,500 payable to Laurus Master Fund, Ltd.,  interest at prime plus 2.5%, but not less than 6.5% (totaling 6.5% at March  31, 2004) interest due in monthly installments with principal due January  2006, secured by all the assets of the Company. The Convertible Note can be  converted into shares of common stock at a fixed conversion price of $1.88  per share, net of unamortized debt discount of $161. 

1,339 
     
Note  payable to seller, net of discount of $110, zero coupon, imputed interest at  5%, principal and interest due in equal monthly installments of $24 through  October 2007.  The note holder claims this note is in default (see Note 7).   As a result, it is all reflected as a current liability. 

971 
     
Note  payable to seller, non-interest bearing , principal payments due as accounts  receivable securing the note are collected until the note is paid in full,  guaranteed by the Company. The note is secured by the specific accounts  receivable identified in the Note and is subordinated to the Laurus Notes.

568 
  
Note  payable to financial institution, bearing interest at 5.375%, principal and  interest payable in monthly installments of $15 through January 26, 2006,  secured by a first lien position in the assets of SouthernStone Cabinets,  Inc. and guaranteed by the former owners of SE.

315 
     
Note  payable to various financial institutions, collateralized by various automobiles,  bearing interest at various annual interest rates ranging from prime plus  0.75% to 7.66%, principal and interest payable in monthly installments  ranging from $0.70 to $1.7 through March 28, 2009.

        159 

10,084 

Less  current portion

   (2,242)

Total

$  7,842 
   
=====
10
****
**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIALSTATEMENTSMARCH 31, 2004(Dollars and Shares in Thousands,Except Per Share Data)**

**NOTE6 - EQUITY**

                                                                                    **Preferred Stock**

In March 2004,the Company raised $2,000 in a private placement of .08 shares of Series A Preferred Stock, $0.001 par value per share("Preferred Stock").  Dividends on the Preferred Stock are payablesemi-annually at a rate of 8% per annum, in cash or common stock, at the optionof the Company.  The Preferred Stock converts into common stock at a conversionrate of $1.25 for each share of common stock at the option of the holder orautomatically after two years. Purchasers of the Preferred Stock receivedSeries A Warrants to purchase 1,600 shares of common stock at an exercise priceof $1.75 per share, expiring 90 days from the effective date of theirregistration statement, and Series B Warrants to purchase 1,600 shares ofcommon stock at an exercise price of $2.25 per share, expiring March 2009.  Inthe event of a liquidation, dissolution or winding up of the affairs of theCompany, whether voluntary or involuntary, the holders of the Preferred Stockare entitled to receive, out of the assets of the Company available fordistribution to its stockholders, an amount equal to $25 per share of thePreferred Stock plus any accrued and unpaid dividends before any payment ismade or any assets distributed to the holders of the common stock.  Related tothis financing, the Company also issued 480 warrants to purchase common sharesin the Company to consultants.** **Estimated costs of this transaction of$876 ($122 cash, $754 non-cash) will be amortized as additional dividends overthe two-year maximum life of the preferred stock.  In addition, the beneficialconversion feature of the preferred stock, totaling $331, will also beamortized as additional dividends over the two-year maximum life of thepreferred stock.  For the  quarter ended March 31, 2004, the Company accrued$12 in dividends payable plus $50 in amortization of issuance costs andbeneficial conversion.  

**Common Stock**

Duringthe three months ended March 31, 2004, the Company issued 1,757 shares ofcommon stock (1,337 shares to the seller of SE, 420 shares to entities inconnection with fees related to the acquisition of SE) that were committed tobe issued effective December 31, 2003 in connection with the SE acquisition andwere recorded as of December 31, 2003.  The Company also issued 50 shares to anentity as part of a consulting agreement and were valued at $1.36 and recordedto prepaid expense at December 31, 2003.

**Stock Options**

The Company's Board of Directors approved the 2001Stock Plan (the "2001 Plan") on April 2, 2001. The 2001 Plan providesfor awards of incentive stock options, non-qualified stock options, andrestricted stock purchase rights. At the Company's 2003 annual stockholders'meeting, which was held on May 20, 2003, the Company's stockholders approved anamendment to the 2001 Plan that increased the options available for grant underthe 2001 Plan by 1,000, bringing the total to 3,000. The Company has reserved3,000 shares of common stock under the 2001 Plan. The exercise price of theawards shall be determined by the Plan administrator at the date of grant, butshall not be less than the fair market value of the stock on the date of grantfor employees, or 85 percent of the fair market value for non-employees. Theexercise period shall be no more than 10 years and the awards will vest over aperiod of time determinable by the Board of Directors.  The number of optionsunder the 2001 Plan available for grant at March 31, 2004 was 1,347. 

The Company's Board of Directors approved the 1998Stock Option Plan (the "1998 Plan"). The 1998 Plan covers two typesof options: incentive stock options and non-qualified stock options. At theCompany's 2003 annual stockholders' meeting, which was held on May 20, 2003,the Company's stockholders approved an amendment to the 1998 Plan thatincreased the options available for grant under the 1998 Plan by 1,000,bringing the total to 2,000. The aggregate number of shares that may be issuedpursuant to the 1998 Plan may not exceed 2,000 shares. The exercise price forthe options shall be determined by the Plan administrator at the date of grant,but shall not be less than the fair market value of the stock at the date ofgrant. The option period can be no more than 10 years and the options will vestover a period of time determinable by the Board of Directors.  The number ofoptions under the 1998 Plan available for grant at March 31, 2004 was****600. 

Duringthe three months ended March 31, 2004, the Company issued options to purchase500 shares of the Company's common stock (at $1.80) (fair value on the date ofgrant) to certain officers under the 1998 Plan. 

**Warrants**

From time to time, the Company issues warrants pursuantto various consulting and third party agreements.

During the three months ended March 31, 2004, theCompany issued 584 warrants to purchase shares of the Company's common stock toconsultants relating to the acquisition of SE, valued at $387 under SFAS 123and recorded as part of the purchase price at December 31, 2003 (see Note 3).

During thethree months ended March 31, 2004, as partof a $4,000 senior debt financing, the Company issued 426 warrants to purchaseshares of the Company's common stock (370 warrants to investors and 56 warrantsto consultants), valued at $118 under SFAS 123 and recorded as a debt discountat December 31, 2003 (see Note 5). 

During the three months ended March 31, 2004, as partof a $2,000 preferred stock financing, the Company issued 3,680 warrants topurchase common shares in the Company (3,200 warrants to investors and 480warrants to consultants), valued at $754 under SFAS 123 and will be recorded asamortized to preferred stock dividend (see above). 

 
11****
**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIALSTATEMENTSMARCH 31, 2004(Dollars and Shares in Thousands,Except Per Share Data)**

** NOTE7 - COMMITMENTS AND CONTINGENCIES**

Litigation

The nature and scope of the Company's businessoperations bring it into regular contact with the general public, a variety ofbusinesses and government agencies. These activities inherently subject theCompany to potential litigation, which are defended in the normal course ofbusiness. At March 31, 2004, there were various claims and disputes incidentalto the business. The Company believes that the disposition of all such claimsand disputes, individually or in the aggregate, should not have a materialadverse affect upon the Company's financial position, results of operations orcash flows. As of March 31, 2004, theCompany has not been named as a responsible party for any environmental issuesunder the Federal Superfund Law.

OnFebruary 11, 2004, a lawsuit was filed against the Company in the United StatesDistrict Court for the Southern District of Texas entitled *Acstar InsuranceCompany v. Home Solutions of America, Inc. f/k/a U.S. Industrial Services, Inc.*(the "Acstar Lawsuit").  In the Acstar Lawsuit, the plaintiff Acstar InsuranceCompany ("Acstar") alleges that the Company is liable to Acstar as a result ofan indemnity that the Company gave Acstar in November 1999, in order for Acstarto act as surety on payment and performance bonds for projects undertaken bycertain subsidiaries that the Company owned at the time that were involved inthe environmental and industrial services sectors, including P.W. StephensContractors, Inc. ("Contractors").  Acstar alleges that it has suffered lossesin excess of $1,600 as a result of the performance bond and payment bond thatit provided Contractors for work on the Hanford Nuclear Reservation.  In late2000, the Company sold Contractors and the Company's operating subsidiaries toSpruce MacIntyre Holding Corp. ("Spruce").  At the time of this sale, Spruceprovided an indemnity for any losses that the Company suffered as a result ofthe bond indemnities that the Company had previously provided on behalf of itssubsidiaries.  The Company has answered the Acstar Lawsuit, and intends tovigorously defend such lawsuit.  The Company has also filed third-party claimsagainst the co-indemnitors of the bond indemnity and Spruce, and intends tovigorously pursue Spruce and the other parties for any loss or expense incurredby the Company in connection with the Acstar Lawsuit.  At the present time, theCompany's management cannot predict what outcome, if any, the Acstar Lawsuitmay have on the Company's results of operations or financial condition.

On March 11, 2004, the Company received a notice ofdefault from Jane C. Barber in connection with a promissory note that theCompany owed to Ms. Barber (the "Barber Note"), which had a principal balanceof $971 at the time that such notice was received.  Prior to receiving suchnotice, the Company had ceased making payments on the Barber Note to Ms.Barber, who is an affiliate of Spruce, pending negotiations between the Companyand Ms. Barber for the payment of certain amounts that the Company claims to beowed by Ms. Barber.  The Company has filed a lawsuit against Ms. Barber in theDistrict Court of Dallas County, Texas, entitled *Home Solutions of America,Inc. f/k/a Nextgen Communications Corporation v. Jane C. Barber*(the"Barber Lawsuit"), seeking (i) damages in excess of $100 for breach of contractrelated to certain representations and warranties made by Ms. Barber inconnection with the Company's purchase of P.W. Stephens, Inc. in late 2002,(ii) a declaratory judgment establishing the Company's right to set- offamounts owed to Barber under the Barber Note, (iii) a declaratory judgmentestablishing the rights of the Company in connection with 745 shares of theCompany's common stock owned by Ms. Barber, and certain other relief.  Ms.Barber has been served in the Barber Lawsuit, but has not yet appeared or filedan answer to the Barber Lawsuit as of the filing of this report.  At thepresent time, the Company's management cannot predict what outcome, if any, theBarber Lawsuit may have on the Company's results of operations or financialcondition.

Pursuant to an indemnification agreement between theCompany and Spruce, the Company settled claims brought by CIT Group/EquipmentFinancing, Inc. and ACSTAR Insurance Company, both filed in the United StatesDistrict Court for the Eastern District of Missouri, which will be paid bySpruce.  The CIT settlement agreement requires Spruce to make certain paymentsto the plaintiffs, which Spruce has made through the filing date of this Form10-QSB.  In the event that Spruce fails to make the remaining settlementpayments, the plaintiffs could seek satisfaction of their $713 consent judgmentagainst the Company, in which case the Company would have to seekindemnification from Spruce.  In May 2004,the Company paid $40 to CIT on behalf of Spruce. The remaining balance payableto CITis $40 .

The Company has accrued $56 in the accompanyingconsolidated financial statements related to the above proceedings.  Based onmanagement's analysis, the Company believes that this amount will be sufficientto cover any potential losses that may occur.

Indemnitiesand Guarantees

During the normal course of business, the Company hasmade certain indemnities and guarantees under which it may be required to makepayments in relation to certain transactions.  These indemnities includecertain agreements with the Company's officers, under which the Company may berequired to indemnify such person for liabilities arising out of theiremployment relationship.  The duration of these indemnities and guaranteesvaries and, in certain cases, is indefinite.  The majority of these indemnitiesand guarantees do not provide for any limitation of the maximum potentialfuture payments the Company could be obligated to make.  Historically, theCompany has not been obligated to make significant payments for theseobligations and no liabilities have been recorded for these indemnities andguarantees in the accompanying consolidated balance sheet.

12****
**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSMARCH 31, 2004(Dollars and Shares in Thousands,Except Per Share Data)**

**NOTE 8 - SEGMENT REPORTING**

The Company reports it business segments based on industry classification, which are as follows:
 
Three months ended March 31,          2004      2003       
Net sales:      Restoration services$3,644  $3,929 Specialty interior   services  3,023   -             Total segment net revenue$6,667  $3,929  ========= =========Operating income:     Restoration services $424  $547 Specialty interior   services  604   - Corporate  (584)  (388)         Total segment operating income $444  $159  ========= =========Depreciation and amortization:   Restoration services $128  $98 Specialty interior   services  19   - Corporate  131   28       Total segment depreciation and                  amortization expense $278  $126  ========= =========Identifiable assets:     Restoration services $16,649    Specialty interior services  13,236    Corporate  1,491        Total segment identifiable assets $31,376     ========   
There were no inter-segment sales. Operating income isdefined as third party sales less operating expenses.

**NOTE 9 - SUBSEQUENT EVENTS**

In April 2004,0.007 shares of preferred stock wereconverted to 140 shares of common stock at a conversion price of $1.25. 

In April2004, the Company issued 293 shares of common stock for $3 in cash in connectionwith the exercise of 293 warrants. 

 
13****
**Item 2. Management'sDiscussion and Analysis or Plan of Operation (Dollars and shares in thousandsexcept per share data).**

**Overview**

**               **Home Solutions of America, Inc. ("we," "us," "HomeSolutions," or the "Company") is a Delaware corporation that was incorporatedin 1998.  Our growth strategy, developed in 2002, is to become a leadingprovider of specialty residential services that protect the homeowner's singlelargest investment - their home. We seek a dominant market position through theacquisition of strategic, specialized, profitable and well-managed residentialservice companies and through the above average internal growth of theseoperations.  Home Solutions will provide services such as cleaning and fabricprotection, restoration services, and residential renovation sales.

**Growth Strategy**

                HomeSolutions seeks to acquire companies or internally generate projects that willfocus on providing specialty residential services to homeowners.  EffectiveNovember 1, 2002, we closed our first acquisition as part of this strategy,acquiring PW Stephens, Inc. ("PWS"), a provider of indoor air contaminateremoval services for homeowners in California.  In July 2003 we acquiredFiber-Seal Systems, L.P. In February 2004, we acquired Southern Exposure. Weexpect to continue our aggressive growth strategy with additional acquisitions. The following is a list of the targeted services that we are pursuing:

***Cleaning and FabricProtection:***We will provide fabricprotection services to protect furniture, carpet and draperies from stains anddaily wear and tear.  This niche market is primarily targeted at above-averageincome homeowners with an average ticket of approximately $400 or more.  Wewill provide our customers with an annual fabric protection service agreementthat will allow them to have on-site spill clean up during the life of theagreement.  In addition, using well-tested methods of cleaning carpet, we willoffer maintenance and emergency response services to our customer base torepair carpet damaged by common stains, pet dander, bacteria and dust.  Thisprocedure will extend the life of the homeowners' carpets and make the carpetlook its finest.  Furthermore, air duct cleaning is another under-developedmarket the Company will approach.  Particulate (organic and inorganic) materialwithin a home's heating and air conditioning systems and the transfer******airducts can cause allergic reactions and generally indicate poor air quality. Furthermore, the conditions of these systems, high moisture content and heatare often the breeding ground for many types of mold.  It is expected that aportion of our cleaning operations will generate additional opportunitiesacross our other business segments.

***Restoration Services:***As part of Home Solutions' specialty residentialservices strategy, we will provide highly trained technicians to respond tofire, water and weather-related emergencies to inspect structural members andcontents damaged by water, to determine the likelihood or extent of moldgrowth, and to provide immediate cleaning, drying, moving, storage, anddeodorization, among other services.  Indoor air contamination, includingcontamination from mold, asbestos and lead paint, is a growing concern for thehomeowner. With increased media attention regarding the health threat of mold,fewer insurance options, and property transfers at risk, current marketconditions have created significant demand for mold inspections, certificationsand remediation services.  These services consist of property and systeminspections, surface and air testing, project design, microbial removal, lightinterior demolition, repair and specialized cleaning work.  Home inspectionsand testing can range from $300 to several thousand dollars.  Customeropportunities are developed through a regional sales force as well as throughreferrals by real estate firms, insurance adjusters, mortgage companies,attorneys and nationally branded retailers.  As most cases of mold areassociated with excess moisture, we believe that response to this type ofevent-related damage will provide significant additional revenue opportunities. The cost and time requirements of these projects can vary dramatically fromcase-to-case.  It is expected that a portion of our fire/water damagerestoration operations will generate additional opportunities across our otherbusiness segments.

***Specialty InteriorServices:***Under the SouthernExposureTM brand name, Home Solutions offers cabinet and countertop installationservices.  SE manufactures and installs a high-end product line of cabinets andcountertops.  Its customer base includes both homebuilders and homeowners inthe rapidly growing southwestern Florida marketplace. It is expected that aportion of our cabinet and countertop installation services will generateadditional opportunities across our other business segments.

*Use of Estimates andCritical Accounting Policies*

                Inpreparing our consolidated financial statements, we make estimates, assumptionsand judgments that can have a significant effect on our revenues, income (loss)from operations, and net income (loss), as well as on the value of certainassets on our balance sheet.  We believe that there are several accountingpolicies that are critical to an understanding of our historical and futureperformance as these policies affect the reported amounts of revenues,expenses, and significant estimates and judgments applied by management.  Whilethere are a number of accounting policies, methods and estimates affecting ourfinancial statements, areas that are particularly significant include revenuerecognition, stock-based compensation, and goodwill.  In addition, please referto Note 1 to the accompanying financial statements for further discussion ofour accounting policies.

*Revenue Recognition*

                Revenueis primarily recognized at the time the contract and related services are performed. On occasion, the Companyreports revenue from fixed price contracts using the percentage ofcompletion method for financial reporting purposes. Under the percentage ofcompletion method, revenues with respect to individual contracts are recognizedin the proportion that costs incurred to date bear to total estimated costs.Revenue and costs estimates are subject to revision during the terms of thecontracts and any required adjustment are made in the periods in which therevisions become known. General and administrative costs are not allocated tocontract costs and are charged to expense as incurred.

           

14****
*Stock-Based Compensation*

                The Company uses the intrinsic valuemethod of accounting for stock-based compensation to employees in accordancewith Accounting Principles Board Opinion ("APB") No. 25, as amended, *"Accountingfor Stock Issued to Employees."*   The Company accounts fornon-employee stock-based compensation under Statement of Financial AccountingStandards ("SFAS") No. 123, *"Accounting for Stock-BasedCompensation."* At March 31, 2004, the Company had two stock-basedemployee compensation plans, which are described more fully in Note 6 of theaccompanying consolidated financial statements.  The Company accounts for thoseplans under the recognition and measurement principles of APB 25, and relatedinterpretations.  The Company has applied the disclosure provisions in SFAS No.148 in its consolidated financial statements and the accompanying notes.  TheCompany does not anticipate adopting the fair value based method of accountingfor stock-based compensation.

*Goodwill*

                Goodwillrepresents the excess of acquisition cost over the net assets acquired in abusiness combination. Management reviews, on an annual basis, the carryingvalue of goodwill in order to determine whether impairment has occurred.Impairment is based on several factors including the Company's projection offuture undiscounted operating cash flows. If an impairment of the carryingvalue were to be indicated by this review, the Company would adjust thecarrying value of goodwill to its estimated fair value.

**Resultsof Operations (Dollars and Shares In Thousands)**

**Comparisonof Three Months ended March 31, 2004 to Three Months ended March 31, 2003**

*NetSales*

**   Restoration Services**

                Therevenue for the three months ended March 31, 2004 was $3,644 compared to $3,929for the three months ended March 31, 2003.  The decrease is primarily due tothe decrease in residential house mold remediation revenue.  

**   Specialty Interior Services**

**                   **The revenue for the three months endedMarch 31, 2004 was $3,023 compared to $0 for the three months ended March 31,2003.  The increase is due to the revenues from the SE acquisition effectiveDecember 31, 2003.

*Costsof Sales*

**   Restoration Services**

                Costsof sales for the three months ended March 31, 2004 were $1,809 compared to$2,072 for the three months ended March 31, 2003. The decrease is due to thedecrease in revenues for the PWS operations. The gross margins were 50% and47%, respectively, for the three-month periods ended March 31, 2004 and March31, 2003. 

**   Specialty Interior Services**

**                  **Costs of sales for the three monthsended March 31,2004 were $1,893 compared to $0 for the three months ended March31, 2003.  The increase is due to the cost of sales from the SE acquisitioneffective December 31, 2003.

*Selling,General and Administrative Expenses:*

    **Restoration Services**

                 Selling,general and administrative expenses were $1,411 for the three months endedMarch 31, 2004 compared to $1,310 for the three months ended March 31, 2003. This represents an increase of $101 over 2003, primarily due to the addition ofFSS, acquired in June 2003. 

    **Specialty Interior Services**

                 Selling, general and administrative expenses were $526 for the three monthsended March 31, 2004 compared to $0 for the three months ended March 31, 2003. This increase is due to the operating costs from the SE acquisition effectiveDecember 31, 2003.  

    **Corporate**

*                 *Corporate general and administerative expenses were $584 for the three monthsended March 31, 2004 compared to $388 for the three months ended March 31,2003.The increase of $196 is due primarily to the expenses related to the financingevents in the three months ended March 31, 2004 and increased investorrelations expenses. 

* *15****
*Other Income (Expense):*

                 Interest income decreased from $141 in 2003 to $3 in 2004.  This is primarily aresult of higher cash balances during 2003. Interest expense was $123 in 2004compared to $149 in 2003, which is primarily due to the payoff of higherinterest debt using the Laurus Notes proceeds. Debt assumed with theacquisition of SE finalized in Feb 2004.  Other income was $151 in 2004 and $4in 2003. The increase primarily represents a gain on release of a promissorynote obligation and gain on disposal of assets during the three months endedMarch 31, 2004.

**Liquidityand Capital Resources**

                The Company's existing capitalresources as of March 31, 2004, consisted of cash and accounts receivabletotaling $5,444 compared to cash and notes receivable of $4,003 as of March 31,2003. The Company believes that the financing arrangements the Companycurrently has in place are sufficient throughout the next twelve months tofinance its working capital needs.  Implementation of the Company's strategicplan of acquiring niche residential services companies will require additionalcapital, however. 

                The Company had a credit agreement witha financial institution.  The credit agreement included a term loan, revolvingline of credit and an equipment line of credit.  A former stockholder of PWSguaranteed the credit agreement, secured by substantially all PWS assets andcontained a provision that required PWS to maintain certain financialcovenants. The Company repaid the term loan, revolving line of credit andequipment line of credit facility in full on January 22, 2004 using proceedsfrom the Laurus Master Funds financing. 

In January 2004, the Company raised $4,000 in a privateplacement with Laurus Master Fund, Ltd. ("Laurus").  The placement included twopromissory notes -- a secured convertible minimum borrowing note in theoriginal principal amount of $1,500 (the "Convertible Note") and a securedrevolving note in the original principal amount of $2,500 (together, the"Notes").  The Notes earn interest at the prime rate plus 2.5%, are secured byall of the assets of the Company, and the Convertible Note can be convertedinto shares of common stock at a fixed conversion of price of $1.88 per share.These notes have a two-year term.  Estimated costs of this financing ofapproximately $490 will be amortized as additional interest expense over thetwo-year life of the agreement.

In March 2004, theCompany raised $2,000 in a private placement of .08 shares ofSeries A Preferred Stock, $0.001 par value per share ("Preferred Stock"). Dividends on the Preferred Stock are payable semi-annually at a rate of 8% perannum, in cash or common stock, at the option of the Company.  The Preferred Stockconverts into common stock at a conversion rate of $1.25 for each share ofcommon stock at the option of the holder or automatically after two years.Purchasers of the Preferred Stock received Series A Warrants to purchase 1,600shares of  common stock at an exercise price of $1.75 per share, expiring 90days from the effective date of their registration statement, and Series BWarrants to purchase 1,600 shares of common stock at an exercise price of $2.25per share, expiring March 2009.  In the event of a liquidation, dissolution orwinding up of the affairs of the Company, whether voluntary or involuntary, theholders of the Preferred Stock are entitled to receive, out of the assets ofthe Company available for distribution to its stockholders, an amount equal to$25 per share of the Preferred Stock plus any accrued and unpaid dividendsbefore any payment is made or any assets distributed to the holders of thecommon stock.  Estimated costs of this transaction of $876 will be amortized asadditional dividends over the two-year maximum life of the preferred stock. 

InMarch 2004, the Company filed an S-3 registration statement  relating tothe offer and sale of an aggregate of 10,533 shares of common stock, $0.001 parvalue per share to be offered by the selling stockholders identified in the S-3prospectus.  Such shares include (i) 1,535 previously issued shares of CommonStock (ii) 2,560 shares of Common stock that could be issued by the Companyupon the conversion of .08 shares of Series A Preferred Stock, $001 par valueper shares ("Preferred Stock") (including a certain number of shares of CommonStock that may be paid as dividends on the Preferred Stock issued by theCompany, (iii) up to 1,499 shares of Common Stock that could be issued upon theconversion of a convertible promissory note (including a certain number ofshares  that could be paid as interest on such note) issued by the Company, and(iv) 4,940 shares of Common Stock that could be issued by the Company upon theexercise of certain of certain outstanding warrants issued by the Company. Theprices at which the selling stockholders may sell these shares will bedetermined by the prevailing market price for shares of our Common Stock or innegotiated transactions. The Company will not receive any of the proceeds fromthe sale of these shares, other than the exercise prices of any warrants thatare exercised by selling stockholders who do not conduct cashless exercises ofsuch warrants.  

                Duringthe three months ended March 31, 2004, the Company generated net cash fromoperating activities of $858 including  net income of $427.  

                TheCompany's investing activities used net cash of $4,920primarily due to the purchase of SE and purchase of property andequipment.

                TheCompany's financing activities source of cash of $2,719 is primarily due toproceeds from preferred stock issuance and notes payable. Cash flow outlayswere for principal payments on long-term debt and capital leases, to repay theline of credit balance and payments on notes payable to a related party.

** **16****
**RISKS ASSOCIATED WITH FORWARD-LOOKING STATEMENTINCLUDED IN THIS FORM 10-QSB**

This Form 10-QSB contains certain forward-looking statementswithin the meaning of Section 27A of the Securities Act of 1933, as amended,and Section 21E of the Securities Exchange Act of 1934, as amended, which areintended to be covered by the safe harbors created thereby. These statementsinclude the plans and objectives of management for future operations, includingplans and objectives relating to the Company's residential services acquisitionstrategy and availability of capital to fund such strategy. The forward-lookingstatements included herein are based on current expectations that involvenumerous risks and uncertainties. Assumptions relating to the foregoing involvejudgments with respect to, among other things, future economic, competitive andmarket conditions, regulatory framework, and future business decisions, all ofwhich are difficult or impossible to predict accurately and many of which arebeyond the control of the Company. We refer you to the section entitled"Trends, Risks and Uncertainties" in Item 6 of Part II of our annual report onForm 10-KSB/A for the year ended December 31, 2003, for a list of specificfactors that could cause actual results to differ materially from thoseindicated by our forward-looking statements made herein and presented elsewhereby management. Although the Company believes that the assumptions underlyingthe forward-looking statements are reasonable, any of the assumptions could beinaccurate and, therefore, there can be no assurance that the forward-lookingstatements included in this Form 10-QSB will prove to be accurate. In light ofthe significant uncertainties inherent in the forward-looking statementsincluded herein, the inclusion of such information should not be regarded as arepresentation by the Company or any other person that the objectives and plansof the Company will be achieved. Furthermore, we do not undertake any obligationto update forward-looking statements made herein.

**Item 3. Controls and Procedures.**

As of March 31, 2004, an evaluation was carried outunder the supervision and with the participation of the Company's management,including our Chief Executive Officer and our Chief Financial Officer, of theeffectiveness of the design and operation of our disclosure controls andprocedures (as defined in Rule 13a-14(c) an 15d-14(c) under the SecuritiesExchange Act of 1934).  Based upon that evaluation, the Chief ExecutiveOfficer and the Chief Financial Officer concluded that the design and operationof these disclosure controls and procedures were effective.  Nosignificant changes were made in our internal controls or in other factors thatcould significantly affect these controls subsequent to March 31, 2004.

 

 

17
****
**PART IIOTHERINFORMATION**(Dollarsand shares in thousands, except for per share data)

**Item 1. Legal Proceedings.**

The nature and scope of our businessoperations bring us into regular contact with the general public, a variety ofbusinesses and government agencies.  These activities inherently subject us topotential litigation, which we defend in the normal course of business. AtMarch 31, 2004, there were various claims and disputes incidental to thebusiness.  The Company believes that the disposition of all such claims anddisputes, individually or in the aggregate, should not have a material adverseaffect upon our financial position, results of operations or cash flows.

On February 11, 2004, a lawsuit was filed against theCompany in the United States District Court for the Southern District of Texasentitled *Acstar Insurance Company v. Home Solutions of America, Inc. f/k/aU.S. Industrial Services, Inc.* (the "Acstar Lawsuit").  In the AcstarLawsuit, the plaintiff Acstar Insurance Company ("Acstar") alleges that theCompany is liable to Acstar as a result of an indemnity that the Company gaveAcstar in November 1999, in order for Acstar to act as surety on payment andperformance bonds for projects undertaken by certain subsidiaries that theCompany owned at the time that were involved in the environmental andindustrial services sectors, including P.W. Stephens Contractors, Inc.("Contractors").  Acstar alleges that it has suffered losses in excess of $1,600as a result of the performance bond and payment bond that it providedContractors for work on the Hanford Nuclear Reservation.  In late 2000, theCompany sold Contractors and the Company's operating subsidiaries to SpruceMacIntyre Holding Corp. ("Spruce").  At the time of this sale, Spruce providedan indemnity for any losses that the Company suffered as a result of the bondindemnities that the Company had previously provided on behalf of itssubsidiaries.  The Company has answered the Acstar Lawsuit, and intends tovigorously defend such lawsuit.  The Company has also filed third-party claimsagainst the co-indemnitors of the bond indemnity and Spruce, and intends tovigorously pursue Spruce and the other parties for any loss or expense incurredby the Company in connection with the Acstar Lawsuit.  At the present time, theCompany's management cannot predict what outcome, if any, the Acstar Lawsuitmay have on the Company's results of operations or financial condition.

On March 11, 2004, the Company received anotice of default from Jane C. Barber in connection with a promissory note thatthe Company owed to Ms. Barber (the "Barber Note"), which had a principalbalance of $971 at the time that such notice was received.  Prior to receivingsuch notice, the Company had ceased making payments on the Barber Note to Ms.Barber, who is an affiliate of Spruce, pending negotiations between the Companyand Ms. Barber for the payment of certain amounts that the Company claims to beowed by Ms. Barber.  The Company has filed a lawsuit against Ms. Barber in theDistrict Court of Dallas County, Texas, entitled *Home Solutions of America,Inc. f/k/a Nextgen Communications Corporation v. Jane C. Barber*(the"Barber Lawsuit"), seeking (i) damages in excess of $100 for breach of contractrelated to certain representations and warranties made by Ms. Barber inconnection with the Company's purchase of P.W. Stephens, Inc. in late 2002,(ii) a declaratory judgment establishing the Company's right to setoff amountsowed to Barber under the Barber Note, (iii) a declaratory judgment establishingthe rights of the Company in connection with 745 shares of the Company's commonstock owned by Ms. Barber, and certain other relief.  Ms. Barber has beenserved in the Barber Lawsuit, but has not yet appeared or filed an answer tothe Barber Lawsuit as of the filing of this report.  At the present time, theCompany's management cannot predict what outcome, if any, the Barber Lawsuitmay have on the Company's results of operations or financial condition.

**Item 2.  Changes in Securities and Small BusinessIssuer Purchases of Equity Securities.**

As discussed in the Liquidity and Capital Resources inthe Results of Operations section, in March 2004 the Company issued itsnewly-created Series A Convertible Preferred Stock, which has a liquidationpreference over the Company's common stock. 

During the three months ended March 31,2004, theCompany issued the following shares of its common stock and other equitysecurities without registration under the Securities Act of 1933, as amended(the "Securities Act") (dollars and shares are in thousands):

1.                   In February 2004, the Companyissued 1,000 shares of common stock, at a price of $ 1.87 per share to financethe acquistion of  SE.

2.                   In March 2004, the Company issued337 shares of common stock at approximately $ 1.87 per share, to finance theacquistion of SE.

3.                   In March 2004, the Company issuedapproximately 420 common shares toentities in connection with fees related to the acquisition of SE at a valueof  $1.40 per share and 50 shares to an entity as part of a consultingagreement at a value of $1.37 per share.

4.                   In March 2004, the Company issued584 warrants to purchase shares of the Company's common stock to consultantsrelating to the acquisition of SE, valued at $387 under SFAS 123 and recordedat December 31, 2003.

5.                    In March 2004, the Company raised $2,000 in a private placement of .08shares of Series A Preferred Stock, $.001 par value per share ("PreferredStock"). Up to 1,600 shares of the Company's common stock could be issued uponthe conversion of the Preferred Stock ($1.25 per share conversion rate).

6.                   In March 2004, as part of a $2,000preferred stock financing, the Company issued 3,680 warrants to purchase commonshares in the Company (3,200 warrants to investors and 480 warrants toconsultants), valued at $754 under SFAS 123. 

7.                   In January 2004, the Company raised$4,000 in a private placement with Laurus Master Fund, Ltd. ("Laurus").  Theplacement included two promissory notes -- a secured convertible minimumborrowing note in the original principal amount of $1,500 (the "ConvertibleNote") and a secured revolving note in the original principal amount of $2,500.In the event that the Convertible Note is converted, a portion of the secondnote would be replaced with a new Convertible Note up to $1,500.  Therefore,the entire $4,000 could be converted into our common stock, at a conversionprice of $1.88 per share, and up to 2,128 shares of common stock could beissued upon such conversion.

8.                   In January 2004, as apart of a$4,000 debt financing, the Company issued 426 warrants to purchase shares ofthe Company's common stock (370 warrants to investors and 56 warrants toconsultants), valued at $118 under SFAS 123 and recorded at December 31, 2003with exercise prices ranging from $2.32 to $2.90.

                     

18****
The above issuances were unregistered, asthe Company was relying on the exemptions from registration contained inSection 4(2) of the Securities Act, and Regulation D promulgated thereunder, onthe basis that such transactions did not involve public offerings ofsecurities.

**Item 6.    Exhibits and Reports on Form 8-K.**

       (a)           *Exhibits*
 2.1
Stock Purchase Agreement datedNovember 1, 2002, by and between Nextgen Communications Corporation and Jane C. Barber(filed as Exhibit 2.1 to the Company's Current Report on Form 8-K filed onJanuary 17, 2003, and incorporated herein by reference).
    2.2
Promissory Note dated November 1, 2002,in the original principal amount of $1,500,000, issued by Nextgen CommunicationsCorporation to Jane C. Barber (filed as Exhibit 2.2 to the Company's CurrentReport on Form 8-K filed on January 17, 2003, and incorporated herein byreference).
    2.3
Promissory Note dated November 1, 2002,in the original principal amount of $1,000,000, issued by NextgenCommunications Corporation to Jane C. Barber (filed as Exhibit 2.3 to theCompany's Current Report on Form 8-K filed on January 17, 2003, andincorporated herein by reference).
    2.4
Promissory Note dated November 1, 2002,in the original principal amount of $1,444,100, issued by NextgenCommunications Corporation to Jane C. Barber (filed as Exhibit 2.4 to theCompany's Current Report on Form 8-K filed on January 17, 2003, andincorporated herein by reference).
    2.5
Secured Promissory Note dated November 1,2002, in the original principal amount of $5,200,000, issued by NextgenCommunications Corporation to Jane C. Barber (filed as Exhibit 2.5 to theCompany's Current Report on Form 8-K filed on January 17, 2003, andincorporated herein by reference).
    2.6
Assignment of Promissory Notes, datedNovember 1, 2002, by and between Nextgen Communications Corporation and Jane C.Barber (filed as Exhibit 2.6 to the Company's Current Report on Form 8-K filedon January 17, 2003, and incorporated herein by reference).
    2.7
Warrant Purchase Agreement, datedNovember 15, 2002 by and between Nextgen Communications Corporation and Jane C.Barber (filed as Exhibit 2.16 to the Company's Annual Report on Form 10-KSB forthe year ended December 31, 2002, and incorporated herein by reference).
    2.8
First Amendment to Stock PurchaseAgreement dated June 5, 2003, by and between Home Solutions of America, Inc. andJane C. Barber  (filed as Exhibit 2.1 to the Company's Current Report onForm 8-K filed on June 6, 2003, and incorporated herein by reference).
    2.9
Registration Rights Agreementdated June 5, 2003, by and between Home Solutions of America, Inc. and Jane C.Barber (filed as Exhibit 2.2 to the Company's Current Report on Form 8-K filedon June 6, 2003, and incorporated herein by reference).
    2.10
Amended and Restated SecuredConvertible Note dated June 5, 2003, in the original principal amount of $2,242,446, issued by Home Solutions of America, Inc. to Jane C. Barber (filed as Exhibit 2.3 to the Company's Current Report on Form 8-K filed on June6, 2003, and incorporated herein by reference).
    2.11
Amended and Restated SecuredPromissory Note dated June 5, 2003, in the original principal amount of $1,553,750, issued by Home Solutions of America, Inc. to Jane C. Barber (filed as Exhibit 2.4 to the Company's Current Report on Form 8-K filed on June6, 2003, and incorporated herein by reference).
    2.12
Pledge and Security Agreement dated June5, 2003, by and among Jane C. Barber, Home Solutions of America, Inc., P.W.Stephens, Inc., and Kirkpatrick & Lockhart LLP (filed as Exhibit 2.5 to theCompany's Current Report on Form 8-K filed on June 6, 2003, and incorporatedherein by reference).
    2.13
Guaranty Agreement dated June 5, 2003,given by P.W.  Stephens, Inc. to Jane C. Barber (filed as Exhibit 2.6 to theCompany's Current Report on Form 8-K filed on June 6, 2003, and incorporatedherein by reference).
    2.14
Stock Purchase Agreement and Plan ofReorganization dated July 10, 2003, by and among Home Solutions of America,Inc., Jeffrey Hawkins, and CTRS Holding Corp. (filed as Exhibit 2.1 to theCompany's Current Report on Form 8-K filed on July 22, 2003, and incorporatedherein by reference).
    2.15
Partnership Interest Purchase Agreement,dated July 31, 2003, by and among Home Solutions of America, Inc., FSS HoldingCorp., Grassmere Computer Products, Inc., and Merritt Computer Products, Inc.(filed as Exhibit 2.15 to the Company's Quarterly Report on Form 10-QSB for thequarter ended June 30, 2003, and incorporated herein by reference).
    2.16
Repurchase Option Agreement, dated July31, 2003, by and among Home Solutions of America, Inc., FSS Holding Corp.,Grassmere Computer Products, Inc., and Merritt Computer Products, Inc. (filed asExhibit 2.16 to the Company's Quarterly Report on Form 10-QSB for the quarterended June 30, 2003, and incorporated herein by reference).

 

19**** 2.17
Agreement, dated December 2,2003, by and among Home Solutions of America, Inc., FSS Holding Corp.,Grassmere Computer Products, Inc., Merritt Computer Products, L.P. d/b/aAmherst Merritt International, Fiber-Seal Systems, L.P., and Rick J. O'Brien(filed as Exhibit 2.25 to the Company's Annual Report on Form 10-KSB for theyear ended December 31, 2003, and incorporated herein by reference).
    2.18
Plan of Merger and Stock PurchaseAgreement, dated February 6, 2004, by and among Home Solutions of America, Inc.,Southern Exposure Holdings, Inc., S.E. Acquisition Corp. I, S.E. AcquisitionCorp. II, Southern Exposure Unlimited of Florida, Inc., S.E. Tops of Florida,Inc., Dale W. Mars, and Dale W. Mars, Trustee for the Dale W. Mars Trust Dated7-16-97 (filed as Exhibit 2.1 to the Company's Current Report on Form 8-K filedon February 9, 2004, and incorporated herein by reference).
    2.19
Registration Rights Agreement,dated February 6, 2004, by and between Home Solutions of America, Inc. and DaleW. Mars (filed as Exhibit 2.2 to the Company's Current Report on Form 8-K filedon February 9, 2004, and incorporated herein by reference).
    2.20
Subordinated Promissory Note, inthe original principal amount of $4,500,000, issued by Southern ExposureHoldings, Inc. to Dale W. Mars, Trustee for the Dale W. Mars Trust Dated 7-16-97(filed as Exhibit 2.3 to the Company's Current Report on Form 8-K filed onFebruary 9, 2004, and incorporated herein by reference).
    2.21
Subordinated Promissory Note, inthe original principal amount of $1,468,189.26, issued by Southern ExposureHoldings, Inc. to Dale W. Mars, Trustee for the Dale W. Mars Trust Dated 7-16-97(filed as Exhibit 2.4 to the Company's Current Report on Form 8-K filed onFebruary 9, 2004, and incorporated herein by reference).
    2.22
Pledge and Security Agreement,dated February 6, 2004, by and among Southern Exposure Holdings, Inc., S.E.Acquisition Corp. I, S.E. Acquisition Corp. II, Dale W. Mars, and Dale W. Mars,Trustee for the Dale W. Mars Trust Dated 7-16-97 (filed as Exhibit 2.5 to theCompany's Current Report on Form 8-K filed on February 9, 2004, and incorporatedherein by reference).
    2.23
Guaranty Agreement, dated February6, 2004, provided by Home Solutions of America, Inc. to Dale W. Mars, Trusteefor the Dale W. Mars Trust Dated 7-16-97 (filed as Exhibit 2.6 to the Company'sCurrent Report on Form 8-K filed on February 9, 2004, and incorporated herein byreference).
    2.24
Third Amendment to Stock PurchaseAgreement, effective December 31, 2003, between Home Solutions of America, Inc.and Jane C. Barber (filed as Exhibit 2.1 to the Company's Registration Statementon Form S-3 filed on March 5, 2004, and incorporated herein by reference).
    3.1
Certificate of Incorporation ofthe Company, as restated on July 31, 2001 (filed as Exhibit A to the Company'sInformation Statement on Schedule 14C filed on July 9, 2001, and incorporatedherein by reference).
    3.2
Certificate of Amendment to theCertificate of Incorporation of Nextgen Communications Corporation, changingthe corporation's name to "Home Solutions of America, Inc.", as filed onDecember 23, 2002 (filed as Exhibit A to the Company's Information Statement onSchedule 14C filed on December 22, 2002, and incorporated herein by reference).
    3.3
Bylaws of the Company, as amendedon April 2, 2001 (filed as Exhibit 3.2 to the Company's Quarterly Report on Form10-QSB for the quarter ended June 30, 2001, and incorporated herein byreference).
    3.4
Certificate of Designation of theRelative Rights and Preferences of the Series A Convertible Preferred Stock ofHome Solutions of America, Inc., as filed with the Secretary of State ofDelaware on February 27, 2004 (filed as Exhibit 3.1 to the Company'sRegistration Statement on Form S-3 filed on March 5, 2004, and incorporatedherein by reference).    
    10.1 *
1998 Stock Option Plan (filed asExhibit 4.1 to the Company's Annual Report on Form 10-KSB for the year endedSeptember 30, 1998, and incorporated herein by reference).
    10.2 *
First Amendment to 1998 StockOption Plan, dated May 20, 2003 (filed as Exhibit 10.2 to the Company'sQuarterly Report on Form 10-QSB for the quarter ended June 30, 2003, andincorporated herein by reference).
    10.3 *
2001 Stock Plan (filed as ExhibitB to the Company's Information Statement on Schedule 14C filed on July 9, 2001,and incorporated herein by reference).
    10.4 *
First Amendment to 2001 StockPlan, dated May 20, 2003 (filed as Exhibit 10.4 to the Company's QuarterlyReport on Form 10-QSB for the quarter ended June 30, 2003, and incorporatedherein by reference).     
    10.5 * 
Stock Option Agreement executed December27, 2001, to be effective as of October 3, 2000, by and between Frank J. Fradella and Nextgen Communications Corporation (filed as Exhibit 2 toAmendment No. 3 to Schedule 13D of Frank J. Fradella filed on January 3, 2002,and incorporated herein by reference).
    10.6 *
Stock Option Agreement by and between R.Andrew White and Nextgen Communications Corporation, dated February 1, 2002(filed as Exhibit 10.8 to the Company's Quarterly Report on Form 10-QSB for thequarter ended March 31, 2002, and incorporated herein by reference).
    10.7 *
Restricted Stock Purchase Agreement by andbetween Frank J. Fradella and U S Industrial Services, Inc. dated April 2, 2001(filed as Exhibit 10.11 to the Company's Annual Report on Form 10-KSB for theyear ended December 31, 2002, and incorporated herein by reference). 

 

20**** 10.8*
Employment Agreement by and between P.W.Stephens, Inc., a California corporation, and Scott Johnson, effectiveSeptember 1, 2001 (filed as Exhibit 10.12 to the Company's Annual Report onForm 10-KSB for the year ended December 31, 2002, and incorporated herein byreference).
    10.9
Form of Registration Rights Agreementbetween Nextgen Communications Corporation and each of four accreditedinvestors, dated November 19, 2002 (filed as Exhibit 10.13 to the Company'sAnnual Report on Form 10-KSB for the year ended December 31, 2002, andincorporated herein by reference).
    10.10
Form of Warrant Purchase Agreement between Nextgen Communications Corporation and each of four accredited investors, datedNovember 19, 2002 (filed as Exhibit 10.14 to the Company's Annual Report onForm 10-KSB for the year ended December 31, 2002, and incorporated herein byreference).
    10.11 *
Executive Employment Agreement byand between R. Andrew White and Home Solutions of America, Inc., dated March 15,2003 (filed as Exhibit 10.15 to the Company's Quarterly Report on Form 10-QSBfor the quarter ended March 31, 2003, and incorporated herein by reference).
    10.12 *
Consulting Agreement by and between Frank J. Fradella and Home Solutions of America, Inc., dated March 15, 2003 (filed asExhibit 10.18 to the Company's Quarterly Report on Form 10-QSB for the quarterended March 31, 2003, and incorporated herein by reference).
    10.13 *
Executive Employment Agreement byand among Home Solutions of America, Inc., Fiber-Seal Systems, L.P., and Rick J.O'Brien, dated July 31, 2003 (filed as Exhibit 10.19 to the Company's QuarterlyReport on Form 10-QSB for the quarter ended June 30, 2003, and incorporatedherein by reference).
    10.14 *
Stock Option Agreement by andbetween Home Solutions of America, Inc. and Rick J. O'Brien, dated July 31, 2003(filed as Exhibit 10.20 to the Company's Quarterly Report on Form 10-QSB for thequarter ended June 30, 2003, and incorporated herein by reference).
    10.15 *Stock Option Agreement by and between Home      Solutions of America, Inc. and Rick J. O'Brien, dated December 2, 2003      (filed as Exhibit 10.16 to the Company's Annual Report on Form 10-KSB for      the year ended December 31, 2003, and incorporated herein by reference).    10.16 *
Services Agreement and MutualRelease, dated December 8, 2003, by and among Home Solutions of America, Inc.,Gus Investments, LLC, and Andrew White (filed as Exhibit 10.17 to the Company'sAnnual Report on Form 10-KSB for the year ended December 31, 2003, andincorporated herein by reference).
    10.17
Security Agreement, dated January 22, 2004,by and between Laurus Master Fund, Ltd. and Home Solutions of America, Inc.(filed as Exhibit 10.1 to the Company's Registration Statement on Form S-3filed on March 5, 2004, and incorporated herein by reference).
    10.18
Stock Pledge Agreement, dated January 22,2004, by and between Laurus Master Fund, Ltd. and Home Solutions of America,Inc.+
    10.19
Secured Convertible Minimum Borrowing Note,dated January 22, 2004, in the original principal amount of $1,500,000, issuedto Laurus Master Fund, Ltd. by Home Solutions of America, Inc. (filed asExhibit 10.2 to the Company's Registration Statement on Form S-3 filed on March5, 2004, and incorporated herein by reference).
    10.20
Secured Revolving Note, dated January 22,2004, in the original principal amount of $2,500,000, issued to Laurus MasterFund, Ltd. by Home Solutions of America, Inc.+
    10.21
Minimum Borrowing Note Registration RightsAgreement, dated January 22, 2004, by and between Laurus Master Fund, Ltd. andHome Solutions of America, Inc. (filed as Exhibit 10.3 to the Company'sRegistration Statement on Form S-3 filed on March 5, 2004, and incorporatedherein by reference).
    10.22
Common Stock Purchase Warrant to Purchase370,000 Shares of Common Stock, issued by Home Solutions of America, Inc. to Laurus Master Fund, Ltd., dated January 22, 2004 (filed as Exhibit 10.4 to theCompany's Registration Statement on Form S-3 filed on March 5, 2004, andincorporated herein by reference).
    10.23
Series A Convertible PreferredStock Purchase Agreement, dated March 1, 2004, by and among Home Solutions ofAmerica, Inc. and the purchasers of Series A Convertible Preferred Stock (filedas Exhibit 10.5 to the Company's Registration Statement on Form S-3 filed onMarch 5, 2004, and incorporated herein by reference).
    10.24
Registration Rights Agreement,dated March 1, 2004, by and among Home Solutions of America, Inc. and thepurchasers of Series A Convertible Preferred Stock (filed as Exhibit 10.6 to theCompany's Registration Statement on Form S-3 filed on March 5, 2004, andincorporated herein by reference).
    10.25
Form of Series A Warrant toPurchase Shares of Common Stock of Home Solutions of America, Inc., as issued tothe purchasers of Series A Convertible Preferred Stock (filed as Exhibit 10.7 tothe Company's Registration Statement on Form S-3 filed on March 5, 2004, andincorporated herein by reference).
    10.26
Form of Series B Warrant toPurchase Shares of Common Stock of Home Solutions of America, Inc., as issued tothe purchasers of Series A Convertible Preferred Stock (filed as Exhibit 10.8 tothe Company's Registration Statement on Form S-3 filed on March 5, 2004, andincorporated herein by reference).

 

21**** 10.27*
Stock Option Agreement by and between HomeSolutions of America, Inc. and Frank J. Fradella, dated January 27, 2004.+
    31.1Certification of Principal Executive      Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.+    31.2Certification of Principal Financial      Officer pursuant to Section 301 of the Sarbanes-Oxley Act of 2002.+    32.1Certification of Chief Executive Officer      pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.+    32.2Certification of Chief Financial Officer      pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.+
       *Denotes a management contract or compensatory plan or arrangement.

       +Filed herewith

(b)        *Reports on Form 8-K*

On February 9,2004 the Company filed a Current Report on Form 8-K for an event that occurredFebruary 6, 2004 to report the acquisition of Southern Exposure.

On March 4, 2004 the Company filed a Current Report onForm 8-K to report financial expectations for the first quarter of 2004 andfull year ended December 31, 2004.

 On March 30, 2004, the Company filed a Current Reporton Form 8-K to announce financial results for the first quarter of 2004 andreaffirm expectations for the full year ended December 31, 2004.

 
22****
**SIGNATURES**

            Inaccordance with the requirements of the Exchange Act, the registrant causedthis report to be signed on its behalf by the undersigned, thereunto dulyauthorized.

                                                                HOME SOLUTIONS OF AMERICA, INC.

** **

Dated:May 17, 2004                             By:       /s/ FRANK J. FRADELLA                                                                                     Frank J. Fradella                                                                              Chairman,Chief Executive Officer

 

                                                                HOME SOLUTIONS OF AMERICA, INC.

** **

Dated: May 17, 2004                             By:      /s/ RICK J. O'BRIEN                                                                                              Rick J. O'Brien                                                                                ChiefFinancial Officer

 

 

 

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