***EXHIBIT 14***

 

HIGH END        VENTURES, INC.

 

CODE OF        ETHICS FOR SENIOR OFFICERS

 

PREFACE

 

Senior        officers such as the principal executive officer, principal financial officer, controller,        officers of the Company or its subsidiaries, and persons performing similar functions        (“Senior Officers”) hold an important and elevated role in corporate        governance. They are vested with both the responsibility and authority to protect, balance,        and preserve the interests of all of the Company’s stakeholders, including        stockholders, clients, employees, suppliers, and citizens of the communities in which        business is conducted. Senior Officers fulfill this responsibility by prescribing and        enforcing the policies and procedures employed in the operation of the Company’s        financial organization, and by demonstrating the following:

 

| I.   | HONEST AND ETHICAL CONDUCT |
|----------------|----------------------------|

 

Senior        Officers will exhibit and promote the highest standards of honest and ethical conduct        through the establishment and operation of policies and procedures that:

 

| **•** | Encourage and reward professional integrity in all aspects                        of the financial organization, by eliminating inhibitions and barriers to                        responsible behavior, such as coercion, fear of reprisal, or alienation                        from the financial organization or the enterprise itself. |
|------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | Prohibit and eliminate the appearance or occurrence of                        conflicts between what is in the best interest of the enterprise and what                        could result in material personal gain for a member of the organization,                        including Senior Officers. |
|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | Company directors, officers and employees have an obligation                        to promote the best interests of the Company at all times. They should                        avoid any action which may involve a conflict of interest with the Company.                        Directors, officers and employees should not have any undisclosed,                        unapproved financial or other business relationships with suppliers,                        customers or competitors that might impair the independence of any judgment                        they may need to make on behalf of the Company. Conflicts of interest would                        also arise if a director, officer or employee, or a member of his or her                        family, receives improper personal benefits as a result of his or her                        position in the Company. |
|------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | Where conflicts of interest arise, directors, officers and                        employees must provide full disclosure of the circumstances and abstain                        from any related decision making process. |
|------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | Directors, officers and employees must also avoid apparent                        conflicts of interest, which occur where a reasonable observer might assume                        there is a conflict of interest and, therefore, a loss of objectivity in                        their dealings on behalf of the Company. |
|------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | Provide a mechanism for members of the finance organization                        to inform senior management of deviations in practice from policies and                        procedures governing honest and ethical behavior. |
|------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | If any employee has knowledge or is suspicious of                        non-compliance with any provision of this Code or is concerned whether                        circumstances could lead to a violation of this Code, he or she should                        discuss the situation with one or more members of the Audit Committee or in                        the absence of an Audit Committee with the Company’s Board of                        Directors. The Company will not allow any retaliation against a director,                        officer or employee who acts in good faith in reporting any such violation                        or suspected violation. |
|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | If directors or executive officers have knowledge or are                        suspicious of any non-compliance with any provision of this Code or are                        concerned whether circumstances could lead to a violation of this Code,                        they should discuss the situation with the Audit Committee or in the                        absence of an Audit Committee, with the Board of Directors of the                        Company. |
|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

 

| **•** | Demonstrate their personal support for such policies and                        procedures through periodic communication reinforcing these ethical                        standards throughout the Company. |
|------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

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***EXHIBIT 14***

| II.   | FINANCIAL RECORDS AND PERIODIC REPORTS |
|-----------------|----------------------------------------|

 

Senior        Officers will establish and manage the Company’s transaction and reporting systems        and procedures to ensure that:

 

| **•** | The Company complies with its obligations to disclose all                        material information in accordance with all applicable securities                        laws. |
|------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | All employees comply with the Company’s Internal                        Disclosure Controls and Procedures Guidelines and all other financial and                        disclosure controls and procedures. |
|------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | Business transactions are properly authorized and completely                        and accurately recorded on the Company’s books and records in                        accordance with Generally Accepted Accounting Principles (GAAP) and                        established Company financial policy. |
|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | The retention or proper disposal of Company records shall be                        in accordance with established Company financial policies and applicable                        legal and regulatory requirements. |
|------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | Periodic financial communications and reports will be                        delivered in a manner that facilitates the highest degree of clarity of                        content and meaning so that readers and users will quickly and accurately                        determine their significance and consequence. |
|------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | Any Senior Officer in possession of material information                        must not disclose such information before its public disclosure and must                        take steps to ensure that the Company complies with its timely disclosure                        obligations. |
|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

| III.   | COMPLIANCE WITH APPLICABLE LAWS, RULES AND                        REGULATIONS |
|------------------|-------------------------------------------------------------------------------|

 

Senior        Officers will establish and maintain mechanisms to:

 

| **•** | Educate appropriate employees of the Company about any                        federal, state or local statute, regulation or administrative procedure                        that affects the operation of the finance and accounting organization and                        the Company generally. |
|------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | Monitor the compliance of the Company with any applicable                        federal, state or local statute, regulation or administrative                        rule. |
|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | Identify, report and correct in a swift and certain manner,                        any detected deviations from applicable federal, state or local stature or                        regulation. |
|------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **•** | If a law conflicts with a provision of this Code, Senior                        Officers must comply with the law; however, if a local custom or policy                        conflicts with a provision of this Code, Senior Officers must comply with                        the Code. |
|------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

| IV.   | ACCOUNTABILITY FOR ADHERENCE TO THE CODE |
|-----------------|------------------------------------------|

 

All        directors and Senior Officers are responsible for abiding by this Code. This includes        individuals responsible for the failure to exercise proper supervision and to detect and        report a violation by their subordinates. Discipline may, when appropriate, include        dismissal.

 

| V.   | AMENDMENTS AND WAIVERS |
|----------------|------------------------|

 

This Code        of Ethics may be amended, and compliance with it may be waived, only with the approval of        the Audit Committee or in the absence of an Audit Committee by the Board of        Directors.

         

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