----

| OMB APPROVAL                                        |
|-----------------------------------------------------|
| OMB Number: 3235-0420                               |
| Expires: March 31, 2007                             |
| Estimated average burden   hours per response: 1646 |

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-KSB

| (Mark One) 
ANNUAL REPORT UNDER SECTION 13 OR  15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 **For the fiscal period ended December 31, 2005   

TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE  ACT 
For the transition period from________to _______  
Commission File Number: **000-49768**
  **BLACK GARDENIA CORP.    
(Name of small business issuer in its charter)           **Nevada  **43-195-4776  
(State of other jurisdiction of incorporation or  organization)  
(I.R.S. Employer I.D. No.)          **Level 30, Bank of China Tower, 1 Garden Road, Central, Hong  Kong 
Not Applicable  
(Address of principal executive offices) 
(Zip Code)          
Issuer's telephone number **011-852-9836-2643** 
Securities Registered under Section 12(b) of the Exchange Act: **None**

Securities Registered pursuant to Section 12(g) of the Act:****
**Common Stock**
**N/A**
Title of each class
Name of each exchange on which registered****
Check whether the issuer is not required to file reports pursuant to Section13 or 15(d) of the Exchange Act 
Check whether the Registrant (1) filed all reports required to be filed bySection 13 or 15(d) of the Exchange Act during the past 12 months (or for suchshorter period that the Registrant was required to file such reports) and (2)has been subject to such filing requirements for the past 90 days.

    Yes     No
Check if there is no disclosure of delinquent filers pursuantto Item 405 of Regulation S-K (229.405 of this chapter) contained herein, and nodisclosure will be contained, to the best of the Registrant's knowledge, indefinitive proxy or information statements incorporated by reference in Part IIIof this Form 10-KSB or any amendment to this Form 10-KSB. 

    Yes     No

Indicate by check mark whether the registrant is a shellcompany (as defined in Rule 12b-2 of the Exchange Act)

    Yes     No

State Registrant's revenues for its most recent fiscal year:**$0**
State the aggregate market value of the voting and non-votingcommon equity held by non-affiliates computed by reference to the price at whichthe common equity was sold, or the average bid and asked prices of such commonequity, as of a specified date within the past 60 days: 
**N/A****(ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THEPRECEDING FIVE YEARS)**
Check whether the Registrant has filed all documents andreports required to be filed by Section 12, 13 or 15(d) of the Exchange Actafter the distribution of securities under a plan confirmed by a court. **N/A**
    Yes     No
**(APPLICABLE ONLY TO CORPORATE REGISTRANTS)**
State the number of shares outstanding of each of the Registrant's classes ofcommon stock, as of the latest practicable date.

**5,000,000 common shares issued and outstanding as of  December 31, 2005**
**DOCUMENTS INCORPORATED BY REFERENCE****None.**
Transitional Small Business Disclosure Format (Check one):

    Yes     No
**TABLE OF CONTENTS**

 
FORWARD LOOKING INFORMATION 1    PART I1 Item 1. Description of Business1  *Formation*1  *Our Business*1  *Governmental Regulation*2  *Employees*3  *Reports to Securities Holders*4 Item 2. Description of Property4 Item 3. Legal Proceedings4 Item 4. Submissions of Matters to a Vote of Security Holders4    PART II4 Item 5. Market for Common Equity and Related Stockholder Matters   4  *General*4  *Dividend Policy*4  *Recent Sales of Unregistered Securities*4 Item 6. Management Discussion and Analysis5  *2005   Business Environment*5  *Plan of Operations*5 Item 7. Financial Statements7 Item 8. Changes In and Disagreements With Accountants on Accounting and Financial Disclosure15 Item 8A. Controls and Procedure15  Changes in Internal Controls15  Evaluation of   Disclosure Controls and Procedures15 Item 8B. Other Information15    PART III15 Item 9. Directors and Executive Officers of the Registrant15  *Identification of Directors and Executive Officers*15  *Significant Employees*16  *Involvement in Certain Legal Proceedings*16  *Family Relationships*16  *Audit Committee Financial Expert*17     Compliance with Section 16(a) of the Securities Exchange Act of 193417  *Code of Ethics*17 Item 10. Executive Compensation17  *Summary of Compensation of Executive Officers*17  *Stock Options/SAR Grants*   18  *Long-Term Incentive Plans*   18  *Compensation of Directors*   18  *Employment Contracts and Termination of Employment or Change of Control*   18  *Equity Compensation Plan*   18 Item 11. Security Ownership of Certain Beneficial Owners and Management   18  *Security Ownership of Certain Beneficial Owners and Management*18  *Changes in Control*19 Item 12. Certain Relationships and Related Transactions20    PART IV20 Item 13. Exhibits, Financial Statement Schedules, and Reports on Form 8-K20  *Exhibits*20  *Reports of Form 8-K*20 Item 14.    Principal Accountant Fees and Services20    SIGNATURES21  
i

**FORWARD LOOKING INFORMATION**
This annual report contains forward-looking statements asthat term is defined in the Private Securities Litigation Reform Act of 1995.These statements relate to future events or our future financial performance. Insome cases, you can identify forward-looking statements by terminology such as"may", "will", "should", "expects", "plans", "anticipates", "believes","estimates", "predicts", "potential" or "continue" or the negative of theseterms or other comparable terminology. These statements are only predictions andinvolve known and unknown risks, uncertainties and other factors, including therisks in the section entitled "Risk Factors", that may cause our or ourindustry's actual results, levels of activity, performance or achievements to bematerially different from any future results, levels of activity, performance orachievements expressed or implied by these forward-looking statements.

Although we believe that the expectations reflected in theforward-looking statements are reasonable, we cannot guarantee future results,levels of activity, performance or achievements. Except as required byapplicable law, including the securities laws of the United States, we do notintend to update any of the forward-looking statements to conform thesestatements to actual results.

**PART I
Item 1. Description of Business.
***Formation.

We were incorporated on February 9, 2000 in the State ofNevada, to engage in any lawful corporate undertaking, including, but notlimited to, selected mergers and acquisitions. 
***Our Business.

Black Gardenia has been in the developmental stage sinceinception and has no operations to date. Other than issuing shares to itsshareholders, Black Gardenia never commenced any operational activities. Assuch, Black Gardenia can be defined as a "shell" or "blank check" company, whosesole purpose at this time is to locate and consummate a merger or acquisitionwith a private entity. 

We will attempt to locate and negotiate with a businessentity for the merger of that target business into the Company. In certaininstances, a target business may wish to become a subsidiary of the Company ormay wish to contribute assets to the Company rather than merge. No assurancescan be given that we will be successful in locating or negotiating with anytarget business.

Despite the recent tumultuous equity market conditions,management believes that there are numerous companies seeking the perceivedbenefits of a publicly registered corporation. Such perceived benefits mayinclude: 
- Providing increased liquidity for its existing principals and stockholders. 
- Facilitating or improving the terms on which additional equity financing may be sought. 
- Creating an "alternative currency" (i.e., publicly traded shares) that can be used for acquisitions. 
- Providing increased liquidity for incentive stock option plans or similar employee benefit plans in order to attract and retain key employees. 
- Providing an exit mechanism or retirement strategy for its owners. Potentially, available business opportunities may occur in many different industries and at various stages of development, all of which will make the task of comparative investigation and analysis of such business opportunities extremely difficult and complex. 

Black Gardenia has, and will continue to have, no capitalwith which to provide the owners of business opportunities with any significantcash or other assets which going public via an initial public offering wouldprovide. There is, however, significant other benefits to going public through amerger or acquisition transaction with a blank check company such as ours asopposed to an initial public offering which management believes will make BlackGardenia attractive to a potential merger or acquisition candidate, such as:

1
- The costs are significantly less than the costs required for an initial public offering.
- The time required to complete a merger or acquisition transaction with a blank check company is considerably less than for an initial public offering.
- Additional risks are involved in an initial public offering in that the initial public offering may be withdrawn due to an unstable market condition even after most of the up-front costs have been expended.
- Initial public offerings generally require greater attention from top management.
- While an initial public offering requires a business to have a relatively long and stable earnings history, the lack of an earnings history does not normally keep a privately-held company from completing a merger or acquisition transaction with a blank check company.
- The privately-held company does not require an underwriter.
- There is less dilution of ownership control.

The owners of the business opportunities will, however, incursignificant legal and accounting costs in connection with acquisition of abusiness opportunity, including the costs of preparing Form 8-K's, 10-K's or10-KSB's, agreements and related reports and documents. The *SecuritiesExchange Act of 1934*, specifically requires that any merger or acquisitioncandidate comply with all applicable reporting requirements, which includeproviding audited financial statements to be included within the numerousfilings relevant to complying with the *Securities Exchange Act of 1934.*Nevertheless, the officers and directors of Black Gardenia have not conductedmarket research and are not aware of statistical data which would support theperceived benefits of a merger or acquisition transaction for the owners of abusiness opportunity.

Management believes that any transaction whether a merger oracquisition that Black Gardenia is most likely to engage in with aprivately-held company will require Black Gardenia to issue a substantialmajority of its voting common stock to the owners of a privately-held company inexchange for all of their shares held in the privately-held company. Thetransaction will effectively result in the owners and management of theprivately-held business having actual or effective operating control of BlackGardenia, with the existing stockholder of Black Gardenia continuing only asminority passive investor. This type of transaction is popularly known as a"reverse merger" or "reverse acquisition." It is referred to as a reverse mergeror reverse acquisition because, although for legal purposes, Black Gardenia willacquire the privately-held company, the transaction can be viewed as if BlackGardenia has been acquired by the privately-held company due to the fact thatthe former owners of the privately-held company will own a substantial majorityof Black Gardenia's voting common stock after the transaction.
***Governmental Regulation.
**Securities Exchange Act of 1934, as amended, (the "1934 Act").Sections 13 and 15(d) of the 1934 Act requires companies subject thereto toprovide certain information about significant acquisitions, including certifiedfinancial statements for the company acquired, covering one, two, or threeyears, depending on the relative size of the acquisition. The time andadditional costs that may be incurred by some target entities to prepare suchstatements may significantly delay or essentially preclude consummation of anotherwise desirable acquisition by the Company. Acquisition prospects that donot have or are unable to obtain the required audited statements may not beappropriate for acquisition so long as the reporting requirements of the 1934Act are applicable. 
**New SEC Shell Company Rules. On June 29, 2005, the Securities andExchange Commission adopted final rules amending the Form S-8 and the Form 8-Kfor shell companies. These rules were published in the Federal Register on July21, 2005 and were made effective as of August 22, 2005, except for an amendmentto Item 5.06 of the Form 8-K that became effective on November 5, 2005. Theamendments expand the definition of a shell company to be a company with no ornominal operations, assets consisting of cash and cash equivalents, or assetsconsisting of any amount of cash and cash equivalents and nominal other assets.Shell companies, as a result of these rule changes:
are now prohibited from using Form S-8 (the abbreviated registration statement used to register securities issued under employee benefit plans) until 60 days after it ceases to be a shell company;;
must include current Form 10 or Form 10-SB information, including audited financial statements in the Form 8-K that the shell company files to report an event that causes it to cease being a shell company;
must file financial statements within four days about the transaction; and 
where an operating company acquires a shell company and the operating company survives the transaction; the operating company will have acquired control of the shell for purposes of the definition of "succession" under the final rules and the operating company, as the surviving entity, will be required to file a Form 8-K under Item 5.01. 

2

Prior to the new rules, financial statements of the acquiredprivate company were not required to be filed on Form 8-K until 75 days aftercompletion of the merger or acquisition. Also, detailed information about thebusiness and management of the acquired private company was not required untilthe reporting company filed its next annual report on Form 10-KSB. As a result,securities of the new entity could be traded for up to 75 days with investorshaving little or no access to vital information about the acquired privatecompany. These rule changes will add additional cost onto completing a merger oracquisition transaction and may make us less attractive as a means of goingpublic.
**Sarbanes-Oxley Act of 2002. On July 30, 2002,President Bush signed into law the *Sarbanes-Oxley Act of 2002*, or the SOA.SOA imposes a wide variety of new requirements on both U.S. and non-U.S.companies, that file or are required to file periodic reports with the SEC (the"**SEC**") under the *Securities Exchange Act of 1934*. Many of thesenew requirements will effect us and our board of directors. For instance, underSOA we are required to:
- form an audit committee in compliance with SOA;  
- our chief executive office and chief financial officer are required to certify our financial statements;    ensure our directors and senior officers are required to forfeit all bonuses or other incentive-based compensation and profits received from the sale of our securities in the twelve month period following initial publication of any of our financial statements that later require restatement;   
- disclose any off-balance sheet transactions as required by SOA;  
- prohibit all personal loans to directors and officers;  
- ensure directors, officers and 10% holders file their Forms 4's within two days of a transaction; 
- adopt a code of ethics and file a Form 8-K whenever there is a change or waiver of this code; and   ensure our auditor is independent as defined by SOA.

SOA has required us to review our current procedures andpolicies to determine whether they comply with the SOA and the new regulationspromulgated thereunder. We will continue to monitor our compliance with allfuture regulations that are adopted under the SOA and will take whatever actionsare necessary to ensure that we are in compliance. 
***Investment Company Act of 1940. Although we aresubject to regulation under the *Securities Act of 1933*and the *Securities Exchange Act of 1934*, we believe Black Gardenia will not besubject to regulation under the *Investment Company Act of 1940*insofar aswe are not engaged in the business of investing or trading in securities. In theevent that we engage in a business combination which results in us holdingpassive investment interests in a number of entities, we could be subject toregulation under the *Investment Company Act of 1940.*In such an event, wewould be required to register as an investment company and could be expected toincur significant registration and compliance costs. We have obtained no formaldetermination from the SEC as to the status of Black Gardenia under the *Investment Company Act of 1940*and, consequently, any violation of such Actwould subject us to material adverse consequences. Black Gardenia presentlybelieves it is exempt from the *Investment Company Act of 1940*viaRegulation 3a-2 thereto. 
***Investment Advisor Act of 1940. We are not an"investment adviser" under the *Federal Investment Adviser Act of 1940*,which classification would involve a number of negative considerations.Accordingly, we do not and will not furnish or distribute advice, counsel,publications, writings, analysis or reports to anyone relating to the purchaseor sale of any securities within the language, meaning and intent of Section2(a)(11) of the *Investment Adviser Act of 1940*, 15 U.S.C. 
***Employees.

We have no full time or part time employees. Amy Ng, ourpresident, has agreed to allocate a portion of her time to our activities,without compensation. We anticipate that our business plan can be implementedthrough the efforts of Ms. Ng, who devotes up to 5% of her work week to ourbusiness affairs, consequently, conflicts of interest may arise with respect tothe limited time commitment by Ms. Ng. 

3
***Reports to Securities Holders.

We are required to file annual reports on Form 10-KSB andquarterly reports on Form 10-QSB with the SEC on a regular basis, and will berequired to timely disclose certain material events (e.g., changes in corporatecontrol; acquisitions or dispositions of a significant amount of assets otherthan in the ordinary course of business; and bankruptcy) in a current report onForm 8-K.

You may read and copy any materials we file with the SEC at their PublicReference Room Office, 100 F Street, NE, Room 1580, Washington, D.C. 20549-0102.You may obtain information on the operation of the Public Reference Room bycalling the SEC at 1-800-SEC-0330. Additionally, the SEC maintains an Internetsite (http://www.sec.gov) that contains reports, proxy and informationstatements and other information regarding issuers that file electronically withthe SEC.
**Item 2. Description of Property.**
We currently maintain a mailing address at Level 30, Bank ofChina Tower, 1 Garden Road, Central, Hong Kong, which is the address of Ms. Ng.We do not pay for the use of this mailing address. Black Gardenia does notbelieve that it will need to maintain an office at any time in the foreseeablefuture in order to carry out its plan of operations.
**Item 3. Legal Proceedings.**
We were not a party to any legal or regulatory proceedings inthe fiscal year ended 2005 nor are we aware of any such proceedings pending.
**Item 4. Submissions of Matters to a Vote of Security Holders.**
No matter was submitted during the fourth quarter of ourfiscal year to a vote of our security holders through the solicitation ofproxies or otherwise.
**PART II****Item 5. Market for Common Equity and Related StockholderMatters.
***General.

Our Common Stock is not listed on a public market. It is unlikely that ourCommon Stock will be accepted for trading on any exchange or quotation systemuntil completion of a merger or acquisition. It is likely if any such tradingmarket developed it would be on one the over the counter markets and beconsidered a "penny stock". There is no assurance that a trading market willever develop or if such a market does develop, that it will continue. 

As of December 31, 2005, we had one stockholder of recordholding 5,000,000 common shares. 
***Dividend Policy.

We have not declared or paid any cash dividends sinceinception. Although there are no restrictions that limit our ability to paydividends on our common shares, we intend to retain future earnings, if any, foruse in the operation and expansion of our business and do not intend to pay anycash dividends in the foreseeable future. 
***Recent Sales of Unregistered Securities.

On March 2, 2000, we issued 5,000,000 shares of our CommonStock to Mr. Miller, for an aggregate total of $500. We relied on the exemptionprovided by Section 4(2) of the *Securities Act of 1933*, as amended, forthe issuance of these securities. All of these shares are "restricted" shares asdefined in Rule 144 under the *Securities Act of 1933*, as amended. Theseshares may not be offered for public sale except under Rule 144, or otherwise,pursuant to *Securities Act of 1933*.

4

On February 24, 2006, Mr. Miller sold 4,960,000 shares of his holdings of ourCommon Stock to Tokay Sequoia Management Company Ltd. ("Tokay"), a company inwhich Ms. Amy Ng is President and sole signing officer. Mr. Miller relied on theexemption provided by Regulation S of the *Securities Act of 1933*, asamended, for the sale of these securities. Tokay is a non-US entity residentoutside of the United States; the transaction took place outside the UnitedStates; and no directed selling efforts were made in the United States. Allsecurities transferred to Tokay were endorsed with a restrictive legendconfirming that the securities could not be resold without registration underthe Act or an applicable exemption from the registration requirements of theAct.
**Item 6. Management Discussion and Analysis.
***2005 Business Environment.

Interest in becoming public, either through an initial publicoffering or through a merger with a reporting company increased in 2005.Although our previous President, Mr. Miller, reviewed a number of proposals hedid not find one which he believed to be suitable for Black Gardenia. Managementbelieves the securities market in 2006 will be stronger than they have been thatpast five years. If, however, the markets remain unstable in 2006 it may be thatwe will be unable to complete a merger or acquisition with a suitable businesscandidate this year despite our investigation of interested parties.
***Plan of Operations.

Our business purpose is to seek, investigate and, if suchinvestigation warrants, merge or acquire an interest in business opportunitiespresented to us by persons or companies who or which desire to seek theperceived advantages of a *Securities Exchange Act of 1934*registeredcorporation. We have not restricted our search to any specific business,industry, or geographical location and we may participate in a business ventureof virtually any kind or nature. This discussion of the proposed business ispurposefully general and is not meant to be restrictive of our virtuallyunlimited discretion to search for and enter into potential businessopportunities. We may seek a business opportunity with entities which haverecently commenced operations, or which wish to utilize the public marketplacein order to raise additional capital in order to expand into new products ormarkets, to develop a new product or service, or for other corporate purposes.We may acquire assets and establish wholly-owned subsidiaries in variousbusinesses or acquire existing businesses as subsidiaries.

Ms. Ng has limited experience in managing companies similarto Black Gardenia and we shall now be relying upon her efforts in accomplishingthe business purposes of Black Gardenia. It is not anticipated that any outsideconsultants or advisors will be utilized by Black Gardenia to effectuate itsbusiness purposes described herein. However, if Black Gardenia does retain suchan outside consultant or advisor, any cash fee earned by such party will need tobe paid by the prospective merger/acquisition candidate, as Black Gardenia hasno cash assets with which to pay such obligation. There have been no contractsor agreements with any outside consultants and none are anticipated in thefuture.
**Marketing. Mr. Miller, our previous President, hadcontacted a couple of broker-dealer, venture capitalist and other members of thefinancial community who he had a pre-existing relationship and who were likelyto have clients, associates and contacts interested in a blank check companysuch as Black Gardenia. To date, Mr. Miller has reviewed the business plans andmet the principals of at least six potential reverse merger/acquisitioncandidates. Mr. Miller did not, however, find a suitable privately held companyseeking to consummate a reverse merger/acquisition transaction. Ms. Amy Ng, ournew President, plans on tapping into her extensive network of business contactsin Asia and North America in seeking a suitable business entity to consummate areverse merger/acquisition transaction for Black Gardenia. Ms. Ng has notidentified a specific potential merger or acquisition candidate at this time.
**Evaluation of Acquisition Opportunities. Ms. Ng willobtain from potential private company candidates written materials regardingthese privately held companies prior to considering a reverse merger/acquisitiontransaction with said companies. Ms. Ng plans on requesting or will request suchitems as:
- a description of products, services and company history;
- management resumes;
- available projections with related assumptions upon which they are based;
- an explanation of proprietary products and services;

5
- evidence of existing patents, trademarks or service marks or rights thereto;
- present and proposed forms of compensation to management;
- a description of transactions between the privately-held company and its affiliates during relevant prior periods;
- a description of present and required facilities;
- an analysis of risks and competitive conditions;
- a financial plan of operation and estimated capital requirements;  **audited
 financial statements; and
other information deemed relevant.

Ms. Ng will endeavor to personally meet with management andkey personal of companies which are a serious candidates for concluding areverse merger or acquisition. Black Gardenia will also attempt to obtainindependent analysis or verification of certain information provided, checkreferences of management and key personnel and take other reasonableinvestigative measures, to the extent of Black Gardenia's limited financialresources. Black Gardenia will not acquire or merge with any company for whichcurrent audited financial statements cannot be obtained prior to or within areasonable period of time after closing of the proposed transaction. 

Ms. Ng intends to take into consideration the followingfactors when analyzing a company for its potential as a reversemerger/acquisition candidate:
- potential for growth, indicated by new technology, anticipated market expansion or new products;
- competitive position compared to other companies of similar size and experience within the privately-held company's industry segment as well as within the industry as a whole;
- strength and diversity of management; either in place or scheduled for recruitment;
- capital requirements and anticipated availability of required funds to be provided by us or from operations, through the sale of additional securities, through joint ventures or similar arrangements or from other sources;
- the extent to which the business of the privately-held company can be advanced; 
- The regulatory environment within the privately-held company's industry;
- the market performance of equity securities of similarly situated companies in the privately-held company's industry; and
- reputation of owners, principals and/or managers for complying with and not violating federal and/or state securities laws.

The time, effort and expense required to evaluate aprivately-held company for a reverse merger/acquisition transaction with BlackGardenia and to effectuate such a transaction cannot be predicted with anydegree of accuracy. Black Gardenia does not have any full-time employees and Ms.Ng, the sole unpaid employee of Black Gardenia, is not required to devote anyspecific amount of time to the business of Black Gardenia.

Black Gardenia does not intend to merge with or acquire abusiness or company in which Ms. Ng has, directly or indirectly, an ownershipinterest in. 
**Treatment of Reverse Merger/Acquisition Transaction.The SEC considers a reverse merger/acquisition transaction to be a capitaltransaction in substance, rather than a business combination. That is, thetransaction will be equivalent to the issuance of stock by the privately-heldcompany for the net monetary assets of Black Gardenia, accompanied by arecapitalization. As a result, the post-reverse merger/acquisition comparativehistorical financial statements for Black Gardenia will be those of theprivately-held company, with appropriate footnote disclosure concerning thechanges in the capital structure of the privately-held company, effected at thereverse merger/acquisition transaction date.
**Cost Projections. It is anticipated that BlackGardenia will incur nominal expenses in the implementation of its business plan.Our main cost is related to compliance with our ongoing reporting issuerobligations with the SEC. Because Black Gardenia has no capital with which topay these anticipated expenses, Tokay has verbally agreed to pay these chargeswith its personal funds. Any monies loaned to Black Gardenia by Tokay will beunsecured and non- interest bearing. We expect that any loans made to us byTokay will be repaid from cash generated from our operations after we havemerged or acquired a privately held company. Tokay has agreed that the repaymentof any loans made by it to Black Gardenia will not impede, or be madeconditional in any manner, to consummation of a proposed transaction. 

6
**Competition. We will compete with other blank checkcompanies that have a business objective similar to ours. Some of ourcompetitors are the remains of failed or discontinued businesses. As failed ordiscontinued businesses, these blank check companies have ceased theirday-to-day operations but have maintained their public corporate structure. Someof our competitors are blank check companies that publicly distributed sharesunder Rule 419 of the *Securities Exchange Act of 1934.*Some of ourcompetitors file reports with the SEC; some do not. Some of our competitors havesecurities that trade in the over-the-counter securities markets; some do not. Anumber of our competitors are managed by established venture capitalist andfinancial concerns which have significantly greater financial and personnelresources and technical expertise than Black Gardenia or Ms. Ng. We believeBlack Gardenia will remain an insignificant participant among the companieswhich engage in the acquisition of business opportunities. In view of BlackGardenia's combined extremely limited financial resources and limited managementavailability, Black Gardenia will continue to be at a significant competitivedisadvantage compared to Black Gardenia's competitors.
**Item 7. Financial Statements.

The financial statements and schedules that constitute Item 7of Form 10-KSB immediately follow below. 
** 

BLACK GARDENIA CORP.**
 
**TABLE OF CONTENTS**
**PAGE #**       Report of Independent Registered Public Accounting Firm    F1       Financial Statements      Balance Sheet    F2     Statement of Operations    F3     Statement of Stockholders' Equity    F4     Statement of Cash Flows    F5       Notes to Financial Statements    F6 - 7 
 

7
**GEORGE STEWART, CPA2301 SOUTH JACKSON STREET, SUITE 101-GSEATTLE, WASHINGTON 98144(206) 328-8554 FAX(206) 328-0383**
 

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

 

To the Board of DirectorsBlack Gardenia, Corp.

I have audited the accompanying balance sheets of Black Gardenia, Corp. (ADevelopment Stage Company) as of December 31, 2005 and 2004, and the relatedstatements of operations, stockholders' equity and cash flows for each of theyears in the two-year period ended December 31, 2005 and 2004 and February 9,2000 (inception), to December 31, 2005. These financial statements are theresponsibility of the Company's management. My responsibility is to express anopinion on these financial statements based on my audit.

I conducted my audit in accordance with the standards of the Public CompanyAccounting Oversight Board (United States). Those standards require that I planand perform the audit to obtain reasonable assurance about whether the financialstatements are free of material misstatement. An audit includes examining, on atest basis, evidence supporting the amounts and disclosures in the financialstatements. An audit also includes assessing the accounting principles used andsignificant estimates made by management, as well as evaluating the overallfinancial statement presentation. I believe that my audit provides a reasonablebasis for my opinion.

In my opinion, the financial statements referred to above present fairly, inall material respects, the financial position of Black Gardenia, Corp., (ADevelopment Stage Company) as of December 31, 2005 and 2004, and the results ofits operations and cash flows for the years ended December 31, 2005 and 2004 andFebruary 9, 2000 (inception), to December 31, 2005 in conformity with generallyaccepted accounting principles in the United States of America.

The accompanying financial statements have been prepared assuming the Companywill continue as a going concern. As discussed in Note #4 to the financialstatements, the Company has had no operations and has no established source ofrevenue. This raises substantial doubt about its ability to continue as a goingconcern. Management's plan in regard to these matters is also described in Note# 4. The financial statements do not include any adjustments that might resultfrom the outcome of this uncertainty.

 

Bellevue, Washington

February 16, 2006

 

F1

8

 
**Black Gardenia, Corp.**(A Development Stage Company)
Balance Sheet
Assets
December 
December
31, 2005
31, 2004Current AssetsCash
$ - 
$ - Total Current Assets
0
0Other Assets
0
0TOTAL ASSETS
$ - 
$ - Liabilities and Stockholders' EquityCurrent LiabilitiesOfficers Advances (Note #6)
$ 14,628 
$ 9,528 Accounts Payable
0
0Total Current Liabilities
14,628
9,528Stockholder's   EquityCommon stock, $.00001 par value, authorized100,000,000 shares; 5,000,000 shares issuedand outstanding at December 31, 2005 andDecember 31, 2004   respectively
50
50Additional paid in capital
450
450Deficit accumulated during the development stage
-15,128
-10,028Total Stockholder's Equity (Deficit)
-14,628
-9,528TOTAL LIABILITIES ANDSTOCKHOLDER'S EQUITY (DEFICIT)
$ - 
$ -
See notes to financial statements
F2

9
**Black Gardenia, Corp.  (A Development Stage Company) 

Statement of Operations**February 9, 2000**Year Ended**Year Ended**(inception)**Dec 31, 2005**Dec 31, 2004**to Dec 31, 2005IncomeRevenue
$ - 
$ - 
$ - ExpensesGeneral and Administrative
5,100
4,778
15,128Total Expenses
5,100
4,778
15,128Net Loss
$ (5,100)
$ (4,778)
$ (15,128)Net Loss per shareBasic and diluted
($0.0010)
$ (0.0010)
$ (0.0030)Weighted average number of 
common shares outstanding
5,000,000
5,000,000
5,000,000
F-3

10

 
**Black Gardenia, Corp.**(A Development Stage Company)
Statement of Stockholder's Equity
Deficit   Accumulated
Common Stock
Additional Paid In Capital
During   Development
Shares
Amount
StageMarch 2,  2000issued  for cash
5,000,000
$ 50 
$ 450 
$ -Net loss  year ended
December 31, 2000
-580Balance December 31, 2000
5,000,000
50
450
$ (580)Net loss  year endedDecember  31, 2001
0Balance December 31, 2001
5,000,000
$ 50 
$ 450 
$ (580)Net loss  year endedDecember  31, 2002
-2,812Balance December 31, 2002
5000000
$ 50 
$ 450 
$ (3,392)Net loss  year endedDecember  31, 2003
-1,858Balance December 31, 2003
5000000
$ 50 
$ 450 
$ (5,250)Net loss  year endedDecember  31, 2004
-4,778Balance December 31, 2004
10000000
$ 50 
$ 450 
#
$ (10,028)Net loss  year endedDecember  31, 2005
-5,100Balance December 31, 2005
10000000
$ 50 
$ 450 
$ (15,128)
See notes to financial statements
 

F4

11

 
**Black Gardenia, Corp.  (A Development Stage Company)

Statement of Cash Flows
  February 9, 2000  (inception)  to Dec 31, 2005

 

Year Ended  Dec 31, 2005

 

Year Ended  Dec 31, 2004
Cash Flows from Operating ActivitiesNet 
$ (5,100)
$ (4,778)
$ (Loss)
  (15,128) Adjustments to reconcile net loss to cash    (used)  in operating activitiesChanges in assets and liabilitiesAccounts Payable
0
-422
0Officers Notes Payable
0
0
0Officers Advances Payable
5,100
5,200
14,628Net Cash (used) in operating results
0
0
-500Cash flows from Financing ActivitiesProceeds from issuance of common stock
0
0
500Net increase (decrease) in cash
0
0
0Cash at Beginning of Period
0
0
0Cash at End of Period
$ - 
$ - 
$ - See notes to financial statements
 

F5

12
**BLACK GARDENIA, CORP.(A DEVELOPMENT STAGE COMPANY)NOTES TO FINANCIAL STATEMENTSDECEMBER 31, 2005 AND 2004

 

Note 1 - History and Organization of the Company**
The Company was organized February 9, 2000, under the laws of the State ofNevada as Medina Copy, Inc. The company currently has no operations and, inaccordance with SFAS # 7, is considered a development stage company.

On March 2, 2000, the Company issued 5,000,000 shares of its $0.00001 parvalue common stock for cash of $ 500. 
**Note 2 - Accounting Policies and Procedures**
The company has not determined its accounting policies and procedures, exceptas follows:

The company uses the accrual method of accounting.

Earnings per share are computed using the weighted average number of sharesof common stock outstanding.

The Company has not yet adopted any policy regarding payment of dividends. Nodividends have been paid since inception.

In April 1998, the American Institute of Certified Public Accountant's issuedStatement of Position 98-5 ("SOP 98-5"), Reporting on the Costs of Start-upActivities which provides guidance on the financial reporting of start-up costsand organization costs. It requires costs of start-up activities andorganization costs to be expensed as incurred. SOP 98-5 is effective for fiscalyears beginning after December 15, 1998, with initial adoption reported as thecumulative effect of a change in accounting principle.

The preparation of financial statements in conformity with generally acceptedaccounting principles requires management to make estimates and assumptions thataffect the reported amounts of assets and liabilities at the date of thefinancial statements and the reported amounts of revenue and expenses during thereporting period. Actual results could differ from those estimates. 
** **
 

F6

13
******BLACK GARDENIA, CORP.(A DEVELOPMENT STAGE COMPANY)NOTES TO FINANCIAL STATEMENTSDECEMBER 31, 2005 AND 2004

 

Note 3 - Warrants and Options**
There are no warrants or options outstanding to issue any additional sharesof common stock of the Company. 
**Note 4 - Going Concern**
The company's financial statements are prepared using the generally acceptedaccounting principles applicable to a going concern, which contemplates therealization of assets and liquidation of liabilities in the normal course ofbusiness. However, the Company has no current source of revenue. Withoutrealization of additional capital, it would be unlikely for the Company tocontinue as a going concern. It is management's plan to seek additional capitalthrough further equity financings and seeking necessary bank loans.
**Note 5 - Related Party Transactions**
The Company neither owns nor leases any real or personal property. Officeservices are provided without charge by Harry Miller, the sole officer anddirector of the Company. Such costs are immaterial to the financial statementsand accordingly, have not been reflected therein. The sole officer and directorof the Company is involved in other business activities and may, in the future,become involved in other business opportunities. If a specific businessopportunity becomes available, he may face a conflict in selecting between theCompany and his other business interests. The Company has not formulated apolicy for the resolution of such conflicts. 
**Note 6 - Officers Advances**
While the Company is seeking additional capital, an officer of the Companyhas advanced funds to the Company to pay for any costs incurred by it. Thesefunds are interest free. The balances due Mr. Miller were $ 14,628 and $ 9,528on December 31, 2005 and December 31, 2004 respectively. 

 

 

F7

14
**Item 8. Changes In and Disagreements with Accountants onAccounting and Financial Disclosure.**
We have had no change in, or disagreements with, ourprincipal independent accountant during our past two fiscal years.
**Item 8A. Controls and Procedures.**
We have evaluated the effectiveness of our disclosure controls and procedures(as defined in Rules 13a-14 and 15d-14 of the Securities Exchange Act of 1934,as amended) as of a date within ninety days of the filing date of this quarterlyreport on Form 10-QSB. Based upon their evaluation, our Chief Executive Officerand Chief Financial Officer, have concluded that our disclosure controls andprocedures are effective. 
**Changes in internal controls.

There were no significant changes in Black Gardenia's internal controls or inany factors that could significantly affect internal controls subsequent to thedate of the Chief Executive Officer and Chief Financial Officer's evaluation.
***Evaluation of Disclosure Controls and Procedures.

Our Chief Executive Officer and Chief Financial Officer have evaluated theeffectiveness of our disclosure controls and procedures (as defined in Rules13a-14 and 15d-14 of the Securities Exchange Act of 1934, as amended) as of adate within ninety days of the filing date of this annual report on Form 10-KSB.Based upon their evaluation, the Chief Executive Officer and Chief FinancialOfficer have concluded that our disclosure controls and procedures areeffective. 
**Item 8B. Other Information.**
None
**PART III****Item 9. Directors and Executive Officers of the Registrant
*Identification of Directors and Executive Officers.

The following table sets forth the names of all current directors andexecutive officers of Black Gardenia and any prior resignations or terminations.These persons will serve until the next annual meeting of the stockholders oruntil their successors are elected or appointed and qualified. 
**Name****Age**Position with the Company****Date Position First Held**Date ResignedHarry   Miller
72Chief Executive   Officer, Chief Financial Officer, President, Secretary, Treasurer Feb. 9, 2000Feb 24, 2006DirectorFeb. 9, 2000Pending(1)Amy Ng
42President, Secretary,   TreasurerFeb. 24, 2006N/ADirectorPending(1)N/A
The principal occupation and business experience during thelast six years for our present director and executive officer is as follows: 

15
**Ms. Amy Ng, President, Treasurer and Secretary**
Ms. Ng****was appointed as our president, secretary and treasurer as ofFebruary 24, 2006. Ms. Ng is expected to be appointed a director of the Companyto take effect ten days from filing a Schedule 14F Information Statement. Ms.Amy Ng is currently the Managing Director and President of Shanghai SuccessEnterprises Ltd. Ms. Ng has extensive experience in global investments and over20 years of portfolio management experience. Prior to starting her company,Shanghai Success, she was a Senior Director of Citibank Group in Hong Kong forover 5 years. Prior to joining Citibank Group, she was the Managing Director ofMatheson Trust for over 10 years. Matheson Trust is a subsidiary of JardineMatheson Group, one of the largest conglomerates in Hong Kong with holdings inbanking, real estate, airlines, securities and other businesses around out theworld.
**Harry Miller, Director, Former Chief Executive Officer, Former ChiefFinancial Officer, Former President, Former Secretary and Former Treasurer.

Mr. Miller has been our chief executive officer, chief financial officer,president, secretary, treasurer and our sole director since February 9, 2000.Mr. Miller resigned as our chief executive officer, chief financial officer,president, secretary, and treasurer on February 24, 2006. Mr. Miller has yearsof experience in starting new enterprises; having spent the last thirty years informing many companies and providing consulting services to a variety ofbusinesses. Many of these companies were in the medical products and health careindustries. Currently he is associated with Eastside Mortgage, LLC. of Bellevue,Washington where he maintains a real estate license and analyzes fundingproposals, primarily construction loans for his investment portfolio and that ofthe principal of the firm. In 1991, Mr. Miller established Solar Health Care ofFlorida, investing in the Medicaid HMO industry. As CEO of Solar Health Care, hedeveloped its business plan that included leasing office space, preparing andfiling the complex application to the state, hiring staff and negotiating thepurchase of an existing HMO. During the subsequent five year period, Mr. Millerentered into a contractual arrangement to provide medical care to over 8,000patients. At the end of his tenure intense competitive pressures caused thecompany to be wound up. Mr. Miller is also a director and officer ofDentalServ.Com, a development stage company focused on providing managementsoftware to dental offices. He is the former director and officer of CoronationAcquisition Corp., a former blank check company, now known as Supreme RealtyInvestments, Inc. ("SRLT.OB")and former director and officer of Medina Coffee,Inc., now known as China Bak Battery Inc. (" CBBT.OB"). Medina Coffee was in thebusiness of espresso carts and cafes.
***Significant Employees.

We have no employees who are not executive officers but areexpected to make a significant contribution to our business.
***Involvement in Certain Legal Proceedings.

During the past six years, Mr. Miller and Ms. Ng, ourdirectors and officers has not been:
a general partner or executive officer of any business against which any  bankruptcy petition was filed, either at the time of the bankruptcy or two  years prior to that time;
convicted in a criminal proceeding or named subject to a pending criminal  proceeding (excluding traffic violations and other minor offences);
subject to any order, judgment or decree, not subsequently reversed,  suspended or vacated, of any court of competent jurisdiction, permanently or  temporarily enjoining, barring, suspending or otherwise limiting his  involvement in any type of business, securities or banking activities; or
found by a court of competent jurisdiction (in a civil action), the SEC or  the Commodity Futures Trading Commission to have violated a federal or state  securities or commodities law and consequently no judgment has been reversed,  suspended or vacated.

***Family Relationships.

There is no family relationship between our directors and officers.

16
***Audit Committee Financial Expert.

We do not have an audit committee financial expert serving onthe Board of Directors or an audit committee. We do not believe that theaddition of such an expert would add anything meaningful to our company at thistime. It is also unlikely we would be able to attract an independent financialexpert to serve on our Board of Directors at this stage of our development. Inorder to entice such a director to join our Board of Directors we would probablyneed to acquire directors' errors and omission liability insurance and providesome form of meaningful compensation to such a director; two things we areunable to afford at this time.
***Compliance with Section 16(a) of the Securities Exchange Actof 1934.

Under the securities laws of the United States, ourdirectors, executive officers (and certain other officers) and any personsholding more than 10% of our outstanding voting securities are required toreport their ownership in our securities and any changes in that ownership tothe SEC. Based solely upon reliance on the verbal and written representations ofour director and officer, we believe we are in compliance with Section 16(a) ofthe *Securities Exchange Act of 1934.****Code of Ethics.

We have adopted a Code of Ethics which has been previouslyfiled with the Form 10-KSB filed on March 31, 2003 and is incorporated byreference in this Form 10-KSB. Our Code of Ethics replaced our previous Conflictof Interest Guidelines and applies to our sole director and officer and has beensigned by him. The public may obtain a copy of our Code of Ethics on writtenrequest without charge at Black Gardenia Corp., Level 30, Bank of China Tower, 1Garden Road, Central, Hong Kong. 
**Item 10. Executive Compensation.
***Summary of Compensation of Executive Officers.

The following table summarizes the compensation paid to ourPresident and Chief Executive Officer during the last three complete fiscalyears. No other officer or director received annual compensation in excess of$100,000 during the last three complete fiscal years.
**SUMMARY COMPENSATION TABLE**Name and Principal Position****Year****Annual   Compensation****Long Term   Compensation Awards****All Other Compen- sation**  **Salary****Bonus****Other Annual Compensation** **Payouts**      **Securities Under Options/ SARs   Granted****Restricted Stock Award(s)****LTIP Payouts** Harry Miller Director and Former   President, CEO, CFO, Secretary & Treasurer2005   2004   2003Nil
Nil

NilNil
Nil

NilNil
Nil

NilNil
Nil

NilNil
Nil

NilNil
Nil

NilNil
Nil

Nil*****Notes:** (1) Mr. Miller resigned as President,   CEO, CFO, Secretary & Treasurer of Black Gardenia on February 24, 2006. Mr.   Miller has tendered a letter of resignation to Black Gardenia to resign   effective ten days after the delivery of the Schedule 14F information   statement to our shareholders, which date is anticipated to be March 11,   2006.***
17
***Stock Options/SAR Grants*****
No grants of stock options or stock appreciation rights weremade during the fiscal year ended December 31, 2005 to our named executiveofficers or any other parties.
***Long-Term Incentive Plans.

There are no arrangements or plans in which we providepension, retirement or similar benefits for directors or executive officers,except that our directors and executive officers may receive stock options atthe discretion of our board of directors. We do not have any material bonus orprofit sharing plans pursuant to which cash or non-cash compensation is or maybe paid to our directors or executive officers, except that stock options may begranted at the discretion of our board of directors.
***Compensation of Directors.

No cash compensation was paid to our sole director for hisservices as a director during the fiscal year ended December 31, 2005. We haveno standard arrangement pursuant to which our directors are to be compensatedfor their services in their capacity as directors except; for the granting, fromtime to time, of incentive stock options. The board of directors may awardspecial remuneration to any director undertaking any special services on behalfof our company, other than services ordinarily required of a director. Otherthan indicated below, no director received and/or accrued any compensation forhis services as a director, including committee participation and/or specialassignments.
***Employment Contracts and Termination of Employment or Changeof Control.***
We have no plans or arrangements in respect of remunerationreceived or that may be received by our executive officers to compensate suchofficers in the event of termination of employment (as a result of resignation,retirement, change of control) or a change of responsibilities following achange of control, where the value of such compensation exceeds $100,000 perexecutive officer.
***Equity Compensation Plan.***
We do not have any securities authorized for issuance underany equity compensation plans. 
**Item 11. Security Ownership of Certain Beneficial Owners andManagement.*****Security Ownership of Certain Beneficial Owners andManagement.

The following table sets forth certain information as ofDecember 31, 2005 regarding the beneficial ownership of our common stock by (i)each stockholder known by us to be the beneficial owner of more than 5% of ourcommon stock, 

18

(ii) by each of our directors and executive officers and(iii) by all of our executive officers and directors as a group. Each of thepersons named in the table has sole voting and investment power with respect tocommon stock beneficially owned.
**Title of Class**Name and Address of Beneficial Owner**Amount and Nature of Beneficial Ownership(1)**Percentage of Class(1)
Common Stock
Amy Ng(2)  Level 30, Bank of China Tower, 1 Garden Road, Central, Hong Kong
0(4)
0%(4)
Common Stock
Harry Miller(3)401 Detwiller Lane  Bellevue, WA 98004
5,000,000(4)(Restricted securities as defined in the*Securities Act of 1933*)
100%(4)
Common Stock
All officers and directors  as a group (1 person).
5,000,000  (Restricted securities as defined in the*Securities Act of 1933*)
100%*****Notes:** (1)Based on 5,000,000 shares of   common stock issued and outstanding as of December 31, 2005. Except as   otherwise indicated, we believe that the beneficial owners of the common   stock listed above, based on information furnished by such owners, have sole   investment and voting power with respect to such shares, subject to community   property laws where applicable. Beneficial ownership is determined in   accordance with the rules of the SEC and generally includes voting or   investment power with respect to securities. Shares of common stock subject   to options or warrants currently exercisable, or exercisable within 60 days,   are deemed outstanding for purposes of computing the percentage ownership of   the person holding such option or warrants, but are not deemed outstanding   for purposes of computing the percentage ownership of any other person. (2)Ms. Ng was appointed President,   Secretary and Treasurer of Black Gardenia on February 24, 2006. Ms. Ng is   expected to be appointed sole director of Black Gardenia effective ten days   after the delivery of a Schedule 14F information statement to our   shareholders, which date is anticipated to be March 11, 2006.  (3) Mr. Miller resigned as President,   CEO, CFO, Secretary & Treasurer of Black Gardenia on February 24, 2006. Mr.   Miller has tendered a letter of resignation to Black Gardenia to resign as   director effective ten days after the delivery of the Schedule 14F   information statement to our shareholders, which date is anticipated to be   March 11, 2006. (4)Mr. Miller sold 4,960,000 of the   5,000,000 shares he held in Black Gardenia to Tokay Sequoia Management   Company Ltd. ("**Tokay**") on February 24, 2006 pursuant to a share   purchase agreement dated February 22, 2006. Ms. Amy Ng, our newly appointed   President, Secretary and Treasurer, is the sole officer and director of   Tokay. As of February 24, 2006, Tokay holds 99.2% of the issued and   outstanding shares of Black Gardenia and Mr. Miller holds 0.8% of the issued   and outstanding shares of Black Gardenia.
Changes in Control.

On February 24, 2006, Mr. Harry Miller, the former majority shareholder, theformer chief executive officer, chief financial officer, president, secretary,and treasurer of Black Gardenia, entered into a Stock Purchase Agreement (the "**StockPurchase Agreement**") with Tokay Sequoia Management Company Ltd. (the "**Tokay**")and Black Gardenia. and Black Gardenia was a party to the agreement only toextent of certain representation and warranties made about and Black Gardeniaunder the Stock Purchase Agreement and related escrow agreement. Under the termsof the Stock Purchase Agreement, Mr. Miller sold to Tokay, an aggregate of4,960,000 shares of the common stock of and Black Gardenia, representingapproximately 99.2% of and Black Gardenia's current outstanding shares of commonstock, effective February 24, 2006. Tokay paid an aggregate total of $65,600 asfull consideration for: the shares; for Mr. Miller providing a release of anaggregate total of $14,628 owed to him by and Black Gardenia; and certain legalfees of and Black Gardenia and Mr. Miller. Mr. Miller has agreed to place hisremaining 40,000 shares in and Black Gardenia in an escrow agreement to bereleased in 4,000 share monthly increments starting on the date and BlackGardenia's shares are posted for trading on an exchange or quotation system. Mr.Miller, as a result of the Stock Purchase Agreement, has resigned as chiefexecutive officer, chief financial officer, president, secretary, and treasurerof Black Gardenia. Ms. Amy Ng, in his place, has been appointed as president,secretary and treasurer of and Black Gardenia, effective as of February 24,2006. Mr. Miller has tendered a letter of resignation to Black Gardenia toresign as a director to be effective ten days after the delivery of the Schedule14Finformation statement to our shareholders. Ms. Ng will be appointed as adirector of Black Gardenia to be effective ten days after the delivery of theSchedule 14F information statement to our shareholders, which date isanticipated to be March 10, 2006. 

19
**Item 12. Certain Relationships and Related Transactions.**
As of December 31, 2005, Mr. Miller had loaned us a total of$14,628. This loan was unsecured, was due on demand and did not bear interest.Mr. Miller provided a release from the repayment of these funds by BlackGardenia as part of the purchase and sale transaction with Tokay described in"Item 11. Security Ownership of Certain Beneficial Owners and Management -Change in Control" above. There have been no other related party transactions,or any other transactions or relationships required to be disclosed pursuant toItem 404 of Regulation S-B. 
**PART IV****Item 13. Exhibits, Financial Statement Schedules, and Reports on Form 8-K.
***Exhibits.*****Exhibit Number **Exhibit Title**   
3.1 Articles of Incorporation as   Amended (incorporated by reference from our Form 10-SB Registration   Statement, filed April 30, 2002)
3.2 Articles of Amendment   (incorporated by reference from our Form 10-KSB, filed April 30, 2002)
3.3 Bylaws (incorporated by reference   from our Form 10-SB Registration Statement, filed April 30, 2002)
14 Code of Ethics (incorporated by   reference from our Form 10-KSB, filed on March 31, 2003)
31.a Section 906 Certificate of CEO
31.b 
Section 906 Certificate of CFO
32.a Section 302 Certificate of CEO
32.b Section 302 Certificate of CFO   ***Reports of Form 8-K.

None.
**Item 14. Principal Accountant Fees and Services.**
During the fiscal years ended December 31, 2005 andDecember 31, 2004, George Stewart, CPA provided various audit, audit related andnon-audit services to us as follows: 
 
December 31,   2005
December 31,   2004   Audit and audit related service fees
$ 4,550
$ 4,228  Non-audit service fees
$ 250
$ 250  
$ 4,800
$ 4,478 
The non-audit services in 2005 consisted solely of assistance in thepreparation and filing of corporate tax returns for Black Gardenia.

20
**SIGNATURES**
Pursuant to the requirements of Section 13 or 15(d) of the *SecuritiesExchange Act of 1934*, the registrant has duly caused this report to besigned on its behalf by the undersigned, thereunto duly authorized.

 
**BLACK GARDENIA CORP.**
 

/s/ Amy Ng

By: _____________________________Amy Ng, President

Date: February 27, 2006

 

In accordance with the *Securities Exchange Act of 1934*, this reporthas been signed below by the following persons on behalf of the registrant andin the capacities and on the dates indicated.

 

/s/ Amy Ng

By: _____________________________Amy Ng, President, Treasurer, SecretaryAnd Acting Chief Executive Officer and Acting Chief Financial OfficerDate: February 28, 2006

 

/s/ Harry Miller

By: _____________________________Harry Miller, DirectorDate: February 27, 2006

 

21****************************************************************************************************************************************************************** |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|