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**UNITED STATESSECURITIES AND EXCHANGE COMMISSION** Washington, D.C. 20549

FORM 10-QSB

**x******  Quarterly
  Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
  For the quarterly period ended March 31, 2004.

** ̈**  
  Transition Report pursuant to 13 or 15(d) of the Securities Exchange Act of
  1934 
  For the transition period ______________ to _______________

Commission File Number 333-110680

GLOBAL-WIDE PUBLICATION LTD.
  (Exact name of small Business Issuer as specified in its charter)

|Nevada                                                | 76-0742386                       
|----------------------------------------------------- | ---------------------------------
|(State or other jurisdiction of                       | (IRS Employer Identification No.)
|incorporation or organization)                        |                                  
|                                                      |                                  
|Box 18, Suite 323-595 Howe Street                     |                                  
|Vancouver, British Columbia, Canada                   | V6C 2T5                          
|(Address of principal executive offices)              | (Postal or Zip Code)             
|                                                      |                                  
|Issuers telephone number, including area
      code: | 604-682-8468                     

____________________________________________________________ 
  (Former name, former address and former fiscal year, if changed since last report)

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

State the number of shares outstanding of each of the issuers
  classes of common stock, as of the latest practicable date: 6,300,000
  Shares of $0.001 par value Common Stock outstanding as of March 31, 2004.

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PART 1  FINANCIAL INFORMATION

Item 1. Financial Statements

The accompanying unaudited financial statements have been
  prepared in accordance with the instructions to Form 10-QSB and Item 310 (b)
  of Regulation S-B, and, therefore, do not include all information and footnotes
  necessary for a complete presentation of financial position, results of operations,
  cash flows, and stockholders equity in conformity with generally accepted
  accounting principles. In the opinion of management, all adjustments considered
  necessary for a fair presentation of the results of operations and financial
  position have been included and all such adjustments are of a normal recurring
  nature. Operating results for the six months ended March 31, 2004 are not necessarily
  indicative of the results that can be expected for the year ending September
  30, 2004.



GLOBALWIDE PUBLICATION LTD.

INTERIM CONSOLIDATED FINANCIAL STATEMENTS

March 31, 2004

(Stated in US Dollars)

(Unaudited)

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GLOBALWIDE PUBLICATION LTD.
  
  INTERIM CONSOLIDATED BALANCE SHEETS March 31, 2004 and September 30, 2003 
  (Stated in US Dollars) (Unaudited)

|                                                          |   | March 31, |   |   | September 30, |  
|--------------------------------------------------------- | - | --------- | - | - | ------------- | -
|                                                          |   | 2004      |   |   | 2003          |  
|ASSETS                                                    |  
|                                                          |   |           |   |   |               |  
|Current                                                   |   |           |   |   |               |  
|Cash                                                      |   | 17,933    |   |   | 31,831        |  
|Accounts
      receivable                                 |   | 19,587    |   |   | 11,759        |  
|Prepaid
      expenses                                    |   | 5,387     |   |   | -             |  
|                                                          |   | 42,907    |   |   | 43,590        |  
|Due from related party                                    |   | -         |   |   | 14,715        |  
|Goodwill                                                  |   | 23,447    |   |   | 23,447        |  
|                                                          | $ | 66,354    |   | $ | 81,752        |  
|                                                          |   |           |   |   |               |  
|LIABILITIES                                               |   |           |   |   |               |  
|                                                          |   |           |   |   |               |  
|Current                                                   |   |           |   |   |               |  
|Accounts
      payable                                    | $ | 48,296    |   | $ | 36,585        |  
|Due
      to related party                                |   | 3,872     |   |   | -             |  
|                                                          |   | 52,168    |   |   | 36,585        |  
|STOCKHOLDERS EQUITY                                      |   |           |   |   |               |  
|                                                          |   |           |   |   |               |  
|Capital stock                                             |   |           |   |   |               |  
|Common
      stock, $0.001 par value, 70,000,000 shares   |   |           |   |   |               |  
|authorized                                                |   |           |   |   |               |  
|Preferred
      stock, $0.001 par value, 5,000,000 shares |   |           |   |   |               |  
|authorized                                                |   |           |   |   |               |  
|6,300,000
      common shares issued and outstanding      |   | 6,300     |   |   | 6,300         |  
|Additional paid-in capital                                |   | 44,700    |   |   | 44,700        |  
|Deficit                                                   |   | (36,814   | ) |   | (5,833        | )
|                                                          |   | 14,186    |   |   | 45,167        |  
|                                                          | $ | 66,354    |   | $ | 81,752        |  

SEE ACCOMPANYING NOTES

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GLOBALWIDE PUBLICATION LTD.
  
  INTERIM CONSOLIDATED STATEMENTS OF OPERATIONS 
  for the three and six months ended March 31, 2004 
  and the period from July 14, 2003 (Date of Inception) to March 31, 2004
  (Stated in US Dollars) (Unaudited)

|                                         |   |              |   |   |            |   |   | July 14, 2003 |  
|---------------------------------------- | - | ------------ | - | - | ---------- | - | - | ------------- | -
|                                         |   | Three months |   |   | Six months |   |   | (Date of      |  
|                                         |   | ended        |   |   | ended      |   |   | Inception) to |  
|                                         |   | March 31,    |   |   | March 31,  |   |   | March 31,     |  
|                                         |   | 2004         |   |   | 2004       |   |   | 2004          |  
|                                         |   |              |   |   |            |   |   |               |  
|Revenue                                  |   |              |   |   |            |   |   |               |  
|Sales                                    | $ | 35,058       |   | $ | 80,483     |   | $ | 80,483        |  
|                                         |   |              |   |   |            |   |   |               |  
|Direct Costs                             |   |              |   |   |            |   |   |               |  
|Contract services                        |   | 16,118       |   |   | 27,087     |   |   | 27,087        |  
|Printing, distribution
      and sorting |   | 8,632        |   |   | 16,030     |   |   | 16,030        |  
|                                         |   | 24,750       |   |   | 43,117     |   |   | 43,117        |  
|Gross margin                             |   | 10,308       |   |   | 37,366     |   |   | 37,366        |  
|General and Administrative Expenses      |   |              |   |   |            |   |   |               |  
|Accounting and audit
      fees          |   | 2,234        |   |   | 11,616     |   |   | 16,616        |  
|Advertising and
      promotion          |   | 522          |   |   | 965        |   |   | 965           |  
|Auto expenses                            |   | 3,584        |   |   | 7,225      |   |   | 7,225         |  
|Bad debt expense                         |   | 9,232        |   |   | 15,962     |   |   | 15,962        |  
|Bank charges and
      interest          |   | 222          |   |   | 802        |   |   | 802           |  
|Consulting fees                          |   | 4,000        |   |   | 9,500      |   |   | 10,000        |  
|Incorporation costs                      |   | -            |   |   | -          |   |   | 300           |  
|Legal fees                               |   | 1,858        |   |   | 1,858      |   |   | 1,858         |  
|Office and general                       |   | 4,261        |   |   | 8,905      |   |   | 9,338         |  
|Rent                                     |   | 3,871        |   |   | 7,308      |   |   | 7,308         |  
|Telephone                                |   | 1,138        |   |   | 2,021      |   |   | 2,021         |  
|Transfer agent fees                      |   | 1,200        |   |   | 1,200      |   |   | 1,200         |  
|Travel                                   |   | 379          |   |   | 379        |   |   | 379           |  
|                                         |   |              |   |   |            |   |   |               |  
|                                         |   | 32,501       |   |   | 67,741     |   |   | 73,974        |  
|Net loss before other items              |   | (22,193      | ) |   | (30,375    | ) |   | (36,608       | )
|Other items                              |   |              |   |   |            |   |   |               |  
|Gain on foreign
      exchange           |   | (731         | ) |   | (606       | ) |   | (206          | )
|Net loss for the period                  | $ | (22,924      | ) | $ | (30,981    | ) | $ | (36,814       | )
|Basic and diluted net loss per share     | $ | (0.00        | ) | $ | (0.00      | ) |   |               |  
|Weighted average number of common shares |   |              |   |   |            |   |   |               |  
|outstanding                              |   | 6,300,000    |   |   | 6,300,000  |   |   |               |  

SEE ACCOMPANYING NOTES

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GLOBALWIDE PUBLICATION LTD.
  
  INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS 
  for the six months ended March 31, 2004 and the period from July 14, 2003 
  (Date of Inception) to March 31, 2004
  (Stated in US Dollars) (Unaudited)

|                                                |   |            |   |   | July 14, 2003 |  
|----------------------------------------------- | - | ---------- | - | - | ------------- | -
|                                                |   | Six months |   |   | (Date of      |  
|                                                |   | ended      |   |   | Inception) to |  
|                                                |   | March 31,  |   |   | March 31,     |  
|                                                |   | 2004       |   |   | 2004          |  
|                                                |   |            |   |   |               |  
|Operating Activities                            |   |            |   |   |               |  
|Net loss for the
      period                   | $ | (30,981    | ) | $ | (36,814       | )
|Changes in non-cash
      working capital items |   |            |   |   |               |  
|related to operations                           |   |            |   |   |               |  
|Accounts
      receivable                       |   | (7,828     | ) |   | (9,478        | )
|Prepaid
      expenses                          |   | (5,387     | ) |   | (5,387        | )
|Accounts
      payable                          |   | 11,711     |   |   | 17,898        |  
|                                                |   |            |   |   |               |  
|Net cash flows used in operating activities     |   | (32,485    | ) |   | (33,781       | )
|                                                |   |            |   |   |               |  
|Investing Activities                            |   |            |   |   |               |  
|Decrease in due
      from related party        |   | 14,715     |   |   | 14,715        |  
|Increase in due
      to related party          |   | 3,872      |   |   | 3,872         |  
|                                                |   |            |   |   |               |  
|Net cash flow provided by investing activities  |   | 18,587     |   |   | 18,587        |  
|                                                |   |            |   |   |               |  
|Financing Activities                            |   |            |   |   |               |  
|Bank indebtedness
      acquired                |   | -          |   |   | (15,773       | )
|Proceeds on sale
      of common stock          |   | -          |   |   | 48,900        |  
|                                                |   |            |   |   |               |  
|Net cash flow provided by financing activities  |   | -          |   |   | 33,127        |  
|                                                |   |            |   |   |               |  
|Increase (decrease) in cash during the period   |   | (13,898    | ) |   | 17,933        |  
|                                                |   |            |   |   |               |  
|Cash, beginning of period                       |   | 31,831     |   |   | -             |  
|                                                |   |            |   |   |               |  
|Cash, end of period                             | $ | 17,933     |   | $ | 17,933        |  
|                                                |   |            |   |   |               |  
|Supplemental disclosure of cash flow            |   |            |   |   |               |  
|information:                                    |   |            |   |   |               |  
|Cash paid for:                                  |   |            |   |   |               |  
|Interest                                        | $ | -          |   | $ | -             |  
|Income
      taxes                              | $ | -          |   | $ | -             |  

SEE ACCOMPANYING NOTES

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GLOBALWIDE PUBLICATION LTD.
  
  INTERIM CONSOLIDATED STATEMENT OF STOCKHOLDERS EQUITY
  for the period July 14, 2003 (Date of Inception) to March 31, 2004
  (Stated in US Dollars) (Unaudited)

|                               |              |  |   |           |  |   | Additional |  |   |         |   |   |         |  
|------------------------------ | ------------ |  | - | --------- |  | - | ---------- |  | - | ------- | - | - | ------- | -
|                               | Common Stock |  |   | Paid-in   |  |   |            |  |   |         |  
|                               | Number       |  |   | Par Value |  |   | Capital    |  |   | Deficit |   |   | Total   |  
|                               |              |  |   |           |  |   |            |  |   |         |   |   |         |  
|Issuance of common stock       |              |  |   |           |  |   |            |  |   |         |   |   |         |  
|for cash 
      at $0.001     | 3,900,000    |  | $ | 3,900     |  | $ | -          |  | $ | -       |   | $ | 3,900   |  
|                               |              |  |   |           |  |   |            |  |   |         |   |   |         |  
|Issuance of common stock       |              |  |   |           |  |   |            |  |   |         |   |   |         |  
|for acquisition
      of Marco |              |  |   |           |  |   |            |  |   |         |   |   |         |  
|Polo World News
      Inc.     |              |  |   |           |  |   |            |  |   |         |   |   |         |  
| at $0.001                    | 2,100,000    |  |   | 2,100     |  |   | -          |  |   | -       |   |   | 2,100   |  
|                               |              |  |   |           |  |   |            |  |   |         |   |   |         |  
|Issuance of common stock       |              |  |   |           |  |   |            |  |   |         |   |   |         |  
|for cash 
      at $0.15      | 300,000      |  |   | 300       |  |   | 44,700     |  |   | -       |   |   | 45,000  |  
|                               |              |  |   |           |  |   |            |  |   |         |   |   |         |  
|Net loss for the period        | -            |  |   | -         |  |   | -          |  |   | (5,833  | ) |   | (5,833  | )
|                               |              |  |   |           |  |   |            |  |   |         |   |   |         |  
|Balance, September 30,  2003   | 6,300,000    |  |   | 6,300     |  |   | 44,700     |  |   | (5,833  | ) |   | 45,167  |  
|                               |              |  |   |           |  |   |            |  |   |         |   |   |         |  
|Net loss for the period        | -            |  |   | -         |  |   | -          |  |   | (30,981 | ) |   | (30,981 | )
|                               |              |  |   |           |  |   |            |  |   |         |   |   |         |  
|Balance, March 31, 2004        | 6,300,000    |  | $ | 6,300     |  | $ | 44,700     |  | $ | (36,814 | ) | $ | 14,186  |  

SEE ACCOMPANYING NOTES

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GLOBALWIDE PUBLICATION LTD.
  
  NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 
  March 31, 2004
  (Stated in US Dollars) (Unaudited)

|Note 1 | Summary of Significant Accounting Policy
      Interim Reporting
      The accompanying unaudited interim consolidated financial
        statements have been prepared in accordance with generally accepted accounting
        principles for interim financial information and with the instructions
        to Form 10-QSB of Regulation S-B. They do not include all information
        and footnotes required by generally accepted accounting principles for
        complete financial statements. However, except as disclosed herein, there
        have been no material changes in the information disclosed in the notes
        to the financial statements for the year ended September 30, 2003 included
        in the Companys Annual Report on Form 10-KSB filed with the Securities
        and Exchange Commission. The interim unaudited consolidated financial
        statements should be read in conjunction with those financial statements
        included in the Form 10-KSB. In the opinion of Management, all adjustments
        considered necessary for a fair presentation, consisting solely of normal
        recurring adjustments, have been made. Operating results for the three
        and six months ended March 31, 2004 are not necessarily indicative of
        the results that may be expected for the year ending September 30, 2004.
|------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|Note 2 | Continuance of Operations
      The financial statements have been prepared using generally
        accepted accounting principles in the United States of America applicable
        for a going concern which assumes that the Company will realize its assets
        and discharge its liabilities in the ordinary course of business. As at
        March 31, 2004, the Company has a working capital deficiency of $9,261,
        which is not sufficient to meet its planned business objective or to fund
        mineral property expenditures and ongoing operations for the next fiscal
        year. The Company has accumulated losses of $36,814 since its commencement.
        Its ability to continue as a going concern is dependent upon the ability
        of the Company to obtain the necessary financing to meet its obligations
        and pay its liabilities arising from normal business operations when they
        come due.                                                                                                                                                                                                                                                                                                                                                                                                                             
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|Note 3 | Commitments                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|       | a)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        

| |  |  | Year ended: | 2004 |  | $ | 5,911   | 
| |  |  | ----------- | ---- |  | - | ------- | 
| |  |  |             | 2005 |  |   | 5,911   | 
| |  |  |             | 2006 |  |   | 5,134   | 
| |  |  |             | 2007 |  |   | 3,242   | 
| |  |  |             |      |  |   |         | 
| |  |  |             |      |  | $ | $20,198 | 

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GLOBALWIDE PUBLICATION LTD.
  
  NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 
  March 31, 2004
  (Stated in US Dollars) (Unaudited)

|Note 3 | Commitments  (contd)
|------ | ----------------------
|       |                       
|       | b)                    

Item 2. Plan of Operation

Global-Wide Publication Ltd. ("the Company") was incorporated
  in the state of Nevada on July 14, 2003. Pursuant to an Agreement dated August
  29, 2003, and completed September 30, 2003, the Company acquired all of the
  issued and outstanding shares of Marco Polo World News Inc. ("MPW"), a British
  Columbia, Canada corporation, in consideration of 2,100,000 restricted shares
  of its common stock issued to the one shareholder of MPW. As a result of the
  transaction MPW has become a wholly owned subsidiary of the Company and the
  financial operations of the two companies have been merged.

The Company through MPW is considered a start-up company engaged
  in the production and distribution of an ethnic bilingual (English/Italian)
  weekly newspaper called Marco Polo. MPW currently produce and distribute
  1,700 copies of the newspaper on a weekly basis mainly in the Vancouver metropolitan
  area. It earns revenue by selling advertising space in the newspaper to businesses
  and professionals who want to market their products and services to individuals
  of Italian origin residing in the areas of distribution. We also earn revenues
  through the sale of the newspaper to individual subscribers and through newsstands
  sales.

As of March 31, 2004 the Company had total assets of US $66,354,
  including cash resources of $17,933, accounts receivable of $19,587, prepaid
  expenses of $5,387 and goodwill of $23,447. The cash and equivalents represent
  the Companys present source of liquidity.

The Companys liabilities at March 31, 2004 totaled $52,168,
  consisting of $48,296 in accounts payables and $3,872 due to related party.

During the three months period ended March 31, 2004 the Company
  generated revenues of $35,058 and net losses for the period of $22,924.

The Company has not realized significant revenues for the
  period and it is presently operating at an ongoing deficit. The Companys
  ability to continue as an ongoing concern is dependent on its ability to generate
  revenues from expanded operation. Failing that, the Company may need to raise
  additional capital, either debt or equity capital, to fund future operation
  and ultimately to attain profitable operation.

The Company anticipates that additional funding will be required
  in the form of equity financing from the sale of its common stock to finance
  the development of the acquired asset. There is no assurance that the Company
  will be able to achieve additional sales of its common stock sufficient to fund
  its future development. Presently it does not have any arrangements in place
  for future equity financing.

The Company plan of business for the 2004 calendar year, is
  to expand its business by attempting to:

|1. | Enlarge the publication to 24 pages from the present 20 pages by July
      2004.This step will be subject
|-- | ----------------------------------------------------------------------------------------------------------

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|   | to the company securing approximately 40% more advertising
        space for each additional page planned for production. It is anticipated
        that the company will incur an additional $70 production cost per issue
        for this expanded publication.                                                                                                                    
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|2. | Reach an average monthly revenue from advertising
        sales of $ 11,600 by July 2004. It is not anticipate that the company
        will incur additional cost of sales for increasing advertising revenues
        as these costs would be covered by sales commissions.                                                                                                         
|3. | Increase the advertising-to-editorial ratio of the
        newspaper content to a 40% to 60% by July 2004.                                                                                                                                                                                                                                                                            
|4. | Increase the printing and distribution of Marco Polo
        to 3,000 copies a week by November 2004.                                                                                                                                                                                                                                                                                 
|5. | In conjunction with the increase of production to
        3,000 copies per issue, introduce two new areas in British Columbia (Victoria
        and Penticton/Kelowna) as additional distribution bases for the publication
        and create content segments in the newspaper to cover news and editorials
        relating to the two new areas of distribution by November, 2004.

The Company anticipates incurring approximately $48,600 for
  administrative expenses including accounting and audit costs ($12,000) legal
  fees ($7,500), rent and office costs ($17,700), computer costs ($2,400), telephone
  costs ($1,800), Edgar filings ($1,800) and general administrative costs ($5,400)
  over the next 12 months.

On November 22, 2003, the Company filed an SB2 Registration
  Statement with The Security and Exchange Commission of the United States (SEC)
  in order to gain a reporting Status in the United States and in order to register
  its common stock. On May 13, 2004, the company received its effective status
  with the SEC becoming a fully reporting company in the United States.

The Company has retained a market maker to sponsor a 15c211
  application with the National Association of Securities Dealers (NASD) in order
  to have its common shares posted for trading on the NASD Over the Counter Bulletin
  Board upon approval of this application.

Forward-Looking Statements

This Form 10-QSB includes -" forward-looking statements" within
  the meaning of the "safe-harbor" provisions of the Private Securities Litigation
  Reform Act of 1995. Such statements are based on management's current expectations
  and are subject to a number of factors and uncertainties that could cause actual
  results to differ materially from those described in the forward-looking statements.

All statements other than historical facts included in this
  Form, including without limitation, statements under "Plan of Operation", regarding
  the Company's financial position, business strategy, and plans and objectives
  of management of the Company for the future operations, are forward-looking
  statements.

Although the Company believes that the expectations reflected
  in such forward-looking statements are reasonable, it can give no assurance
  that such expectations will prove to have been correct. Important factors that
  could cause actual results to differ materially from the Company's expectations
  include, but are not limited to, market conditions, competition and the ability
  to successfully complete financing.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

The Company is not a party to any pending legal proceeding.
  Management is not aware of any threatened litigation, claims or assessments.

Item 2. Changes in Securities

None

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Item 3. Defaults Upon Senior Securities

None

Item 4. Submission of Matters to a Vote of Security Holders

None

Item 5. Other Information

None

Item 6. Exhibits and Report on Form 8-K

|31.1 | Certification of Chief
        Executive Officer pursuant to Section 302 of the Sarbanes- Oxley Act of
        2002                                               
|---- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------
|     |                                                                                                                                                                   
|31.2 | Certification of Chief
        Accounting Officer pursuant to Section 302 of the Sarbanes- Oxley Act
        of 2002                                              
|     |                                                                                                                                                                   
|32.1 | Certification of Chief
        Executive Officer pursuant to 18 U.S.C. section 1350,as adopted
        pursuant to section 906 of the Sarbanes-Oxley act of 2002. 
|     |                                                                                                                                                                   
|32.2 | Certification of Chief
        Accounting Officer pursuant to U. S. C. section 1350, as adopted pursuant
        to section 906 of the Sarbanes-Oxley act of 2002.

There were no reports filed on Form 8-K during the three month period ended
  March 31, 2004.

SIGNATURES

In accordance with the requirements of the Exchange Act, the
  registrant caused this report to be signed on its behalf by the undersigned,
  thereunto duly authorized.

Global Wide Publication Ltd.

/s/Robert Hoegler
  Robert Hoegler, Director

Date: May 14, 2004.

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