| **UNITED STATES    SECURITIES AND EXCHANGE COMMISSION**  
**Washington, D.C.    20549**** **
**FORM 10-KSB**       (Mark one)
[X] ANNUAL REPORT UNDER SECTION 13 OR 15(d)    OF THE SECURITIES EXCHANGE ACT OF 1934 (no fee required)
For the fiscal year ended September 30,    2002  
[ ] TRANSITION REPORT UNDER SECTION 13 OR    15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period ____ to ____  
Commission file number 1-3477  
OPTICAL CONCEPTS OF AMERICA, INC.
(Name of small business    issuer in its charter)  
Florida
65-0705328
(State or other jurisdiction of    incorporation )
(I.R.S.Employer identification No.)  
2700 North 29th    Avenue, Suite 305, Hollywood, FL
33020
(Address of principal executive offices)
(Zip code)
  
Registrant’s telephone number,    including area code: (954) 923-4438  
Securities registered under Section 12(b)    of the Exchange Act: None  
Securities registered under Section 12(g)    of the Exchange Act:
Common Stock, par value $0.001 per share  Indicate by check mark whether the registrant    (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities    Exchange Act of 1934 during the preceding 12 months (or for such shorter period as the    registrant was required to file such reports), and (2) has been subject to such filing    requirements for the past 90 days. YES [X] NO [  ]  Indicate by check mark if disclosure of    delinquent filers pursuant to Item 405 of Regulation S-B is not contained herein, and will    not be contained, to the best of registrant’s knowledge, in definitive proxy or other    information statements incorporated by reference in Part III of this Form 10-KSB or any    amendments to this Form 10-KSB. [ ]  The registrant generated no revenues for its    most recent fiscal year. The aggregate market value of the voting common stock held by    non-affiliates of the Registrant, based on the average bid and ask price as of January 28,    2003 was $22,532. At****January 28, 2003, the Registrant had 40,633,007 common stock    issued and outstanding.   The Company qualifies under Regulation SB as a    "small business issuer", (i.e. less than $25,000,000 in revenues; a U.S. company    other than an investment company) and has met the small business issuer requirements at    the end of the past two consecutive fiscal years. The Company is entering the Regulation    SB disclosure system by filing its annual report with the Commission on this Form 10-KSB. 
 

**TABLE OF CONTENTS**

**PART I**ITEM 1. DESCRIPTION OF BUSINESS3ITEM 2. DESCRIPTION OF PROPERTIES8ITEM 3. LEGAL PROCEEDINGS8ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF    SECURITY HOLDERS9  
**PART II**ITEM 5. MARKET FOR COMMON EQUITY AND RELATED    STOCKHOLDER MATTERS10ITEM 6. MANAGEMENT’S PLAN OF OPERATION10ITEM 7. FINANCIAL STATEMENTS12ITEM 8. CHANGES IN AND DISAGREEMENTS WITH    ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE12   
**PART III**ITEM 9. DIRECTORS, EXECUTIVE OFFICERS,    PROMOTERS AND CONTROL PERSONS13ITEM 10. EXECUTIVE COMPENSATION14ITEM 11. SECURITY OWNERSHIP OF CERTAIN    BENEFICIAL OWNERS AND MANAGEMENT14ITEM 12. CERTAIN RELATIONSHIPS AND RELATED    TRANSACTIONS14ITEM 13. EXHIBITS AND REPORTS ON FORM 8-K14ITEM 14. CONTROLS AND PROCEDURES14SIGNATURES15FINANCIAL STATEMENTS18
**PART I**

**Item 1. Description of Business**

Forward-Looking Statements

This Form 10-KSB contains forward-looking statements. Forward-lookingstatements include statements concerning plans, objectives, goals, strategies, futureevents or performance and underlying assumptions that are not statements of historicalfacts. This document and any other written or oral statements made by us or on our behalfmay include forward-looking statements, which reflect our current views with respect tofuture events and financial performance. The words "believe,""expect," "anticipate," "intends," "estimates,""forecast," "project" and similar expressions identify forward-lookingstatements.

The forward-looking statements in this document are based upon variousassumptions, many of which are based on management’s discussion and analysis or planof operation and elsewhere in this report. Although we believe that these assumptions werereasonable when made, these statements are not guarantees of future performance and aresubject to certain risks and uncertainties, some of which are beyond our control, and aredifficult to predict. Actual results could differ materially from those expressed inforward-looking statements. Readers are cautioned not to place undue reliance on anyforward-looking statements, which reflect management’s view only as of the date ofthis report.

Business Development.Optical Concepts of America, Inc. was originally incorporated on June 18, 1996, underthe laws of the State of Florida under the name Celebrity Steakhouses, Inc. The Companychanged its corporate name to Deerfield Financial Services, Inc. effective October 28,1996. On January 31, 1998, Deerfield acquired all of the outstanding stock of OpticalConcepts of America, Inc., a Delaware corporation, which was formed on April 30, 1996,under a Stock Purchase Agreement in exchange for 750,000 shares of common stock ofDeerfield. Prior to the acquisition, the Company had not commenced any active businessoperations. The Company adopted its current corporate name of Optical Concepts of America,Inc. on July 6, 1998. The description of business development under this subheadingrelates to the former business operations of Optical Concepts from January 1998 until itceased such business operations at the end of 2000. Optical Concepts is sometimes referredto as the Company or "OCA", and its current business activities is to seek newbusiness opportunities, which is described under subheading "New Business of theCompany".

The Company had been operated as a holding company until December2000, through its former wholly-owned subsidiary, Optical Concepts of America, Inc., whichwas engaged in the development, design and marketing of a collection of fashionableprescription eyeglass frames as well as a line of upscale, ready-to-wear, non-prescriptionreading eyewear. The material terms of the divestiture were as follows:

On January 27, 2000, the Company sold its shares of common stockin its wholly-owned subsidiary for a consideration of $10. As part of the sale, theCompany forgave a note receivable from Jan H. Kaplan, former president and director of theCompany, in the amount of $15,875 and accrued interest of $1,838. As a result, the Companyrecorded a net gain for the sale of $178,649. The subsidiary was not successful inpursuing its business of designing and distributing eyewear. Further, the Company deemedit beneficial to its shareholders that without the subsidiary it would be more readilyable to identify an appropriate acquisition or business opportunity unrelated in scope tothe Company's prior business operations and that it will be able to fund such acquisitionor business opportunity. There was no activity in the subsidiary during the period endedJanuary 27, 2000.

The Company's business strategy from the beginning of 1998 untilthe end of 2000 had been to take advantage of several niche market opportunities in theoptical industry which it believed it could successfully pursue involving the design anddistribution of quality prescription eyewear frames and ready-to-wear reading eyewear. TheCompany's business operations were focused on selling its products  in the growingbudget fashion optical market and the ready-to-wear reading eyewear market, in whichmarkets it intended to capture significant market share through its "BravoEyewear" division and its "ADEA Readers" division. The Company had intendedto offer a diverse line of products targeted primarily to managed vision care groups,optometrists, opticians and discount retailers. In addition to the Company's initialintent to strengthen and maintaining its then existing business derived through the BravoEyewear and ADEA Readers product lines, the Company also planned to broaden its focus toinclude the development and/or acquisition of one or more related and/or non-relatedproduct or service businesses in order to enhance the Company's overall businesspotential. 

The Company was not successful in pursuing its business ofdesigning and distributing eyewear. Further, there can be no assurances that, should MarcBaker, who became the Company's sole officer and director in December 2000 and is itsprincipal shareholders, successfully identify an appropriate acquisition or businessopportunity unrelated in scope to the Company's prior business operations, that it will beable to fund such acquisition or business opportunity. See "Recent Sales ofUnregistered Securities" and "Certain Relationships and RelatedTransactions" below. The Company has not yet identified any new businessopportunities, nor is in negotiations or discussions at present for such purpose. 

Prior OperationsBravo Eyewear Division

The Company had designed and introduced a product line consistingof fashionable budget optical frames marketed under the name "Bravo Eyewear".The Company began marketing the Bravo Eyewear collection in June, 1997. The Bravocollection was comprised of 16 different styles of eyeglass frames, several of which werealso available with a fitted, clip-on accessory sunglasses. This product line was targetedfor use primarily by stylish cost-conscious consumers having eyewear coverage by insuranceplans, managed health care plans. It was marketed principally as lower-cost fashionablestyles for retail optical outlets. The Bravo Eyewear collection, made of nickel-silveralloy and stainless steel, was also designed for use with prescription lenses. 

ADEA Readers By Noah Max 

The Company had designed and was marketing a specialized line ofupscale, ready-to-wear reading eyewear targeted specifically for the "baby-boom"generation seeking fashion-oriented, high quality reading eyewear available withoutprescription. This line of reading eyewear, which the Company had named "ADEA Readersby Noah Max", consisted of four different styles available in five differentcolorations and five different magnifications ranging from +1.00 D. to +3.00 D, in 0.50 Dstep increments. These numbers represent magnification to assist in reading in personswho, as they get older tend to have difficulty in reading close at hand. The ADEA Readerswere intended to fill a perceived void in the high fashion over-the-counter reader nichemarket. 

Manufacturing and Marketing 

The Company's products were produced for the Company bymanufacturers  located in China and Korea.  One Chinese manufacturer producedall of the Bravo Eyewear product line and one Korean manufacturer produced all of the ADEAReader product line. The manufacturers typically required from between 21 and 120 days todeliver their products to the Company from the date the products were ordered. The Companyhad not have long-term contractual relationships with the manufacturers nor were themanufacturers exclusive to the Company. The frames and reading glasses were constructed ona build to order basis and were paid for by the Company on a cash on delivery("COD") basis. The Company was satisfied with its suppliers and the suppliershad sufficient capacity to meet projected and expected market demand for the Company'sproducts. The Company never experienced any significant difficulty during its relationshipwith its suppliers, although it may be considered that the Company was dependent uponthese manufacturers during the period that it was engaged in this business.

While the Company had originally marketed its products primarilythrough independent sales representatives, the Company later revised its strategy in early1999 and started to market its products almost exclusively through word-of-mouth andrepeat sales from its existing customer base, and through retail outlets. From time totime, the Company had also advertised its products for sale by distributing its cataloguesto retailers by direct mail as well as by utilizing direct-to-the-consumer mail orderpieces. The Company had also maintained a web-site under the domain namewww.opticalconcepts.com which it utilized to promote the Company's product lines. 

New Business of the Company

The Company incurred insignificant losses during1999 and 2000, and the former management believed that these losses would continue andwould even possibly increase. As a result, it was determined by former management that itwas in the Company's best interests to divest its formerly wholly-owned subsidiary,Optical Concepts of America, Inc. The former management did  not believe that itcould continue to sustain operating losses and secure enough funding to finance theCompany's operations. The former management believed that the divestiture of the Company'swholly-owned subsidiary would permit it to reallocate its resources to seeking newbusiness opportunities by entering into a business combination with potentially profitableoperations, which efforts the management believed to be in the best interest of theshareholders. 

Following the divestiture of its wholly-ownedsubsidiary, the Company had no source of funding to pay for its limited operating expensesuntil Mr. Baker was elected as a director and sole officer in December 2000. Mr. Baker haspaid a total of $6,819 of our expenses principally consisting of accounting fees, which weexpensed during the year ended December 31, 2002. In December 2000, we issued to Mr. Bakera total of 35,000,000 restricted shares, or 86.13% or our issued and outstanding shares,at par value, for the purpose of Mr. Baker gaining voting control.

Business Objective

As the result of our divestiture of our operatingsubsidiary, we have no present operations and as a result we have redirected our effortsand limited resources to seeking potential new business opportunities or businesstransactions with other companies. 

Following our divestiture of our wholly-ownedsubsidiary, our new management consisting of our sole officer Mr. Baker, considers topursue new business opportunities, including the possibility of entering into a businesscombination. We did not intend to limit ourselves to a particular industry and have notestablished any particular criteria upon which we shall base our determination to considerand proceed with a business opportunity. 

At the present time, Mr. Baker is our soleofficer and director. In addition, Mr. Baker owns 35,000,000 shares of restricted commonstock or 86.13% of our issued and outstanding shares.  If we decide to seek toacquire another business or otherwise pursue a business opportunity, Mr. Baker would havesubstantial flexibility in identifying and selecting a prospective businesses and theCompany would not be obligated nor does Mr. Baker intents to seek pre-approval by ourunaffiliated shareholders of any acquisition of an interest in a new business opportunity.Under the laws of the State of Florida, the consent of holders of a majority of the issuedand outstanding shares, acting without a shareholders meeting, can approve an acquisitionor any other decision to engage in a new line of business. However, we would be requiredto file with the SEC an Information Statement on Schedule 14C under the Exchange Act, andwould be required to include complete disclosure of a target company and its business, aswell as audited financial statements of any target business that we acquired, whichInformation Statement would be required to be mailed to our shareholders of record. 

As a result, we would be entirely dependent onthe judgment of Mr. Baker in connection with the target company selection process. Inevaluating a prospective business opportunity, we would consider, among other factors, thefollowing: (i) costs associated with effecting a transaction; (ii) equity interest in andopportunity to control the prospective candidate, if any; (iii) growth potential of thecandidate; (iv) experience and skill of management and availability of additionalpersonnel; (v) capital requirements necessary; (vi) the prospective candidate'scompetitive position; (vii) stage of development of the the business opportunity; (viii)degree of current or potential market acceptance of the business, products or services;(ix) proprietary features and degree of intellectual property; (x) the availability ofaudited financial statements of the any potential business opportunity; (xi) theregulatory environment that may be applicable to any prospective business; and whether thetarget company had available or could obtain in a timely manner audited financialstatements for its past two fiscal years.

The foregoing criteria are not intended to beexhaustive and any evaluation relating to the merits of any business opportunity was orwould be based, to the extent relevant, on the above factors as well as otherconsiderations deemed relevant by Mr. Baker in connection with effecting prospective newbusiness opportunities. In connection with an evaluation of a prospective or potentialbusiness opportunities, Mr. Baker, with the possible assistance of an independentinvestment banking firm, or third party consultants, may consider to conduct a duediligence review.

The time and costs required to pursue newbusiness opportunities or to seek to acquire other businesses, which includes negotiatingand documenting relevant agreements and preparing requisite documents for filing pursuantto applicable securities laws and state "blue sky" and corporation laws, werenot ascertained with any degree of certainty. 

Mr. Baker as our sole current executive officerand director does not intend to devote full time the the Company but does intend to devotean appropriate portion of his time to our affairs and, accordingly, the length of timerequired for the pursuit and negotiations related to any new business opportunities isuncertain. However, Mr. Baker will devote such time as he deems reasonably necessary tocarry out our business affairs including our pursuit of business opportunities necessaryto commence operations, although no assurance can be made that we will be successful inour efforts. We cannot project the percentage of his time that he will actually devote tothe Company's business and affairs.

As a general rule, if we decide to enter into abusiness combination, Federal and state tax laws and regulations have a significant impactupon the structuring of a business combination. We will evaluate the possible taxconsequences of any prospective business combination and will endeavor to structure abusiness combination so as to achieve the most favorable tax treatment to us and ourshareholders. There can be no assurance that the Internal Revenue Service or state taxauthorities will ultimately agree with our tax treatment of a potential businesscombination. To the extent the Internal Revenue Service or any relevant state taxauthorities ultimately disagree with our proposed tax treatment and in fact prevail inrecharacterizing the tax treatment of a business combination, there may be adverse taxconsequences to us and our shareholders. Tax considerations as well as other relevantfactors will be evaluated in determining the precise structure of a potential businesscombination, which could be effected through various forms of a merger, consolidation orstock or asset acquisition.

Following the filing of this registrationstatement under the Exchange Act, we will became a reporting company under the ExchangeAct. We will become subject to the reporting requirements under the Exchange Act,including the requirement to file Quarterly Reports and Annual Reports, with the SEC andsuch other reports as are required under the Exchange Act. Pursuant to Section 13 and15(d) of the Exchange Act, in the event significant acquisitions take place, we will alsobe required to file reports with the SEC which will include certified financial statementsfor the acquired company typically covering the last two fiscal two years. Consequently,acquisition prospects that do not have or are unable to obtain the required certifiedfinancial statements will not be appropriate for acquisition so long as the reportingrequirements of the Exchange Act are applicable.

We may acquire a company or business bypurchasing, trading or selling the securities of such company or business. However, we donot intend to engage primarily in such activities. Specifically, we intend to conduct ouractivities so as to avoid being classified as an "investment company" under theInvestment Company Act of 1940, and therefore avoid application of the costly andrestrictive registration and other provisions of the Investment Company Act of 1940 andthe regulations promulgated thereunder.

Various impediments to an acquisition of abusiness or company or a merger may arise such as appraisal rights afforded to theshareholders of a prospective acquisition under the laws of the state under which theprospective business is organized. This may prove to be deterrent to a particular businesscombination. In addition, under the laws of the State of Florida, and Florida StatuteSection 607.1103, a business combination, including a merger or share exchange, generallyrequires the approval by a majority of all votes entitled to vote. However, Section607.1103 (7) provides that "unless required by its articles of incorporation, actionby shareholders of the surviving corporation on a plan of merger is not required if: (a)the articles of incorporation of the surviving corporation will not differ . . . from itsarticles before the merger; and (b) each shareholder of the surviving corporation whoseshares were outstanding immediately prior to the effective date of the merger will holdthe same number of shares with identical designations, preferences, limitations andrelative rights, immediately after the merger". Our articles of incorporation do notrequire a shareholder vote for a business combination". See Exhibit 99.3 attachedhereto.

Selection of a Target Business and Structuring of a BusinessCombination.

At present Mr. Marc Baker is our sole executiveofficer and director and is a control shareholder, owning 85% of our issued andoutstanding shares. As a result, Mr. Baker will have substantial flexibility inidentifying and selecting a prospective target business. See  "BusinessExperience of Principal" below as well as Part I, Item 4, "Security Ownership ofCertain Beneficial Owners and Management" and Item  5, "Directors,Executive Officers, Promoters and Control Persons". We will be almost entirelydependent on the judgment of Mr. Baker in connection with the selection of a targetbusiness. In evaluating a prospective target business, we will consider, among otherfactors, the following: (i) costs associated with effecting the business combination; (ii)equity interest in and opportunity for control of the target business; (iii) growthpotential of the target business; (iv) experience and skill of management and availabilityof additional personnel of the target business; (v) capital requirements of the targetbusiness; (vi) competitive position of the target business; (vii) stage of development ofthe target business; (viii) degree of current or potential market acceptance of the targetbusiness, products or services; (ix) proprietary features and degree of intellectualproperty or other protection of the target business; (x) the financial statements of thetarget business; and (xi) the regulatory environment in which the target businessoperates.

The foregoing criteria are not intended to beexhaustive and any evaluation related to the merits of a particular target business willbe based, to the extent relevant, on the above factors as well as other considerationsdeemed relevant by Mr. Baker in connection with effecting a business transaction. Inconnection with its evaluation of a prospective target business, Mr. Baker, with thepossible assistance of a third party consultant, anticipates that he will conduct a duediligence review which will encompass, among other things, meeting with incumbentmanagement and inspection of facilities, as well as a review of financial, legal and otherinformation which will be made available to us.

The time and costs required to select andevaluate a target business (including conducting a due diligence review) and to structureand consummate the business combination (including negotiating and documenting relevantagreements and preparing requisite documents for filing pursuant to applicable securitieslaws and state "blue sky" and corporation laws) cannot presently be ascertainedwith any degree of certainty. Mr. Baker intends to devote only a small portion of theirtime to the our affairs and, accordingly, consummation of a business combination mayrequire a greater period of time than if our management devoted their full time to ouraffairs. However, Mr. Baker will devote such time as he deems reasonably necessary tocarry out our business objective and affairs, including the evaluation of potential targetbusinesses and the negotiation of a business combination and, as a result, the amount oftime devoted to our business and affairs may vary significantly depending upon, amongother things, whether we have identified a target business or are engaged in activenegotiation of a business combination. 

We anticipate that various prospective targetbusinesses will be brought to our attention from various sources, includingbroker-dealers, investment bankers, venture capitalists, bankers, and other members of thefinancial community and affiliated sources, including, possibly, our executive officers,directors and their affiliates. While we have not yet ascertained how, if at all, we willadvertise and promote ourselves, we may elect to publish advertisements in financial ortrade publications seeking potential business acquisitions. We may also engage theservices of professional firms that specialize in finding business acquisitions, in whichevent we may agree to pay a finder's fee or other compensation. In no event will we pay afinder's fee or commission to Mr. Baker, our sole officer and director, or to any entitywith which he is affiliated directly or indirectly.

As a general rule, Federal and state tax laws andregulations have a significant impact upon the structuring of business combinations. Wewill evaluate the possible tax consequences of any prospective business combination andwill endeavor to structure a business combination so as to achieve the most favorable taxtreatment to us, the target business and their respective shareholders. There can be noassurance that the Internal Revenue Service or relevant state tax authorities willultimately agree with our tax treatment of a particular consummated business combination.To the extent the Internal Revenue Service or any relevant state tax authoritiesultimately disagree with our proposed tax treatment and in fact prevail inrecharacterizing the tax treatment of a business combination, there may be adverse taxconsequences to us, the target business and their respective shareholders. Taxconsiderations as well as other relevant factors will be evaluated in determining theprecise structure of a particular business combination, which could be effected throughvarious forms of a merger, consolidation or stock or asset acquisition.

Conflicts of Interest

Mr. Baker, our sole officer and director, is notrequired to commit his full time to our affairs and it is likely that he will not devote asubstantial amount of time to our affairs. As a result, the consummation of a businesscombination may require a greater period of time than if he would devote his full time toour affairs. However, our sole officer and director will devote such time, as he deemsreasonably necessary, in his sole discretion, to conduct our business and affairs,including the evaluation of potential Target Businesses and the negotiation andconsummation of a business combination. At the date of the filing of this Form 10-KSB, Mr.Baker is also serving as officer and director of other reporting companies. As aresult, the amount of time devoted to our business and affairs may vary significantly,depending upon, among other things, whether we have identified a target business or areengaged in active negotiation and consummation of a business combination. Mr. Baker, oursole officer and director, has not identified and is not currently negotiating a businesscombination for us. In the future, Mr. Baker and other persons that may become associatedwith us may become affiliated with entities engaged in business activities similar tothose we intend to conducted, including seeking potential business combinations. In suchevent, Mr. Baker and such persons may have conflicts of interest in determining to whichentity a particular business opportunity should be presented. In general, officers anddirectors of a corporation incorporated under the laws of the State of Florida, which iswhere we are incorporated, are required to present certain business opportunities to suchcorporation. Accordingly, as a result of multiple business affiliations, Mr. Baker mayhave similar legal obligations to present certain business opportunities to multipleentities. There can be no assurance that any conflicts will be resolved in our favor.Further, neither the Company nor Mr. Baker intend and the Company shall not enter into anytransaction with any Target Business that is affiliated with Mr. Baker.

The Company has no agreement with Mr. Bakerconcerning restrictions other than restrictions related to state and federal securitieslaws in selling any of his shares until a business transaction is consummated.
**Item 2. Description of Properties**
Our corporate office is presently locatedat the offices of Marc Baker, at 2700 North 29th Avenue, Suite 305 Hollywood, FL 33020,which space is  provided to us on a rent-free basis by Mr. Baker. However, we issued35,000,000 shares of restricted common stock to our president and sole director Mr. Bakerfor no cash-consideration, which was recorded as compensation expenses. This compensationexpense, in the aggregate amount of $35,000, included a nominal amount not exceeding $100per month, for use of Mr. Baker's office by the Company. Mr. Baker’s officefacilities consist of approximately 800 square feet of office space, which he rents froman unaffiliated third party. It is anticipated that this arrangement will remain until weare successful in finding a new business opportunity or we consummate a businesscombination. The office space at the offices of Marc Baker is sufficient for theforeseeable future.
**Item 3. Legal Proceedings**
None.
**Item 4. Submission of Matters to a Vote of Security Holders**
None.

**PART II**

**Item 5. Market for Common Equity and Related StockholderMatters**

The Registrant’s common stock is quoted on the OTC:BB market underthe symbols OICU. The following table sets forth the range of high and low bid prices asreported by the NASD Quotation System for the periods indicated. The quotations reflectinter-dealer prices without retail mark-up, mark-down or commission, and may notnecessarily represent actual transactions. Prior to July 27, 2002, the Company's commonstock was quoted on the Pink Sheets.
**OICU**Fiscal 2001****High****Low**Quarter Ended March 31, 2001$0.004$0.004Quarter Ended June 30, 2001$0.004$0.004Quarter Ended September 31, 2001$0.004$0.004Year Ended December 31, 2001$0.004$0.004  **Fiscal 2002****High****Low**Quarter Ended March 31, 2002$0.004$0.004Quarter Ended June 30, 2002$0.004$0.004Quarter Ended September 31, 2002$0.004$0.004Year Ended December 31, 2002$0.004$0.004
The approximate number of record holders of the Registrant’scommon stock is 77, and the Company estimates that there are in excess of 100 beneficialowners of the Company's common stock as of January 28, 2003.

No dividends have been paid or declared during the last five years; andthe Registrant does not anticipate paying dividends on its common stock in the foreseeablefuture. 

Recent Sales of Unregistered Securities

The following information is given with regard to unregisteredsecurities sold by the Company during the past three years, including the dates andamounts of securities sold; the persons or class of persons to whom we sold thesecurities; the consideration received in connection with such sales and if the securitieswere issued or sold other than for cash, the description of the transaction and the typeand amount of consideration received. 
Date
Title
Amount of Securities Sold
PersonsCash or Non Cash Consideration 12/11/2000
Common Stock35,000,000 SharesMarc Baker(1)For services as president(1) The issuance and sale of    the restricted shares to Mr. Baker, the Company's President and sole Director, was based    upon Section 4(2) under the Act. Mr. Baker was issued the shares as non-cash compensation    and no cash-consideration was paid to the Company. In determining the value of  the    35 million restricted OICU shares issued to Mr. Baker, the Company considered that    the shares had not traded in more than ten months prior to the date of issuance, and the    fact that  the Company had no business operations or assets. OICU shares have had no    trading market from February 2000 to March 22, 2002. We believe that the issuance of the    35 million shares to Mr. Baker was fair and the non-cash compensation of $35,000 was    reasonable. OICU has not sought any fairness opinion with respect to this transactions. **Item 6. Management’s Discussion and Analysis or Plan of Operation
*Plan of Operation

The following discussion of the Company's plan ofoperation contains forward-looking statements. Forward-looking statements give our currentexpectations or forecasts of future events. You can identify these statements by the factthat they do not relate strictly to historical or current facts. They use of words such as"anticipate," "estimate," "expect," "project,""intend," "plan," "believe," and other words and terms ofsimilar meaning in connection with any discussion of future operating or financialperformance. From time to time, we also may provide forward-looking statements in othermaterials we release to the public.

OverviewAll our current activities are related to seeking new business opportunities. We willuse our limited personnel and financial resources in connection with seeking new businessopportunities. It may be expected that entering into a new business opportunity or anybusiness combination will involve the issuance of our shares of common stock. At December31, 2002, we have no cash or other assets.

Results of Operations for the Years Ended December 31, 2002and 2001

For the year ended December 31, 2000, we had anet loss of $6,819 resulting from expenses related to auditing our financial statementscompared to no income in 2001. These expenses were funded by Mr. Baker and were recordedus liabilities due to officers.

Liquidity and Capital Resources

At December 31, 2002 and 2001, we had no assetsand insignificant liabilities due to Mr. Baker in the amount of $6,819. 

Our accumulated deficit at December 31, 2002 and2001 was $428,727 and $421,908, respectively.

During the years 2002 and 2001, we raised nofunds through the sale of securities. However, in 2002, we issued 35,000,000 shares ofrestricted common stock to our president and sole director Mr. Baker for nocash-consideration, which was recorded as compensation expenses. 

We may determine to seek to raise funds from thesale of equity or debt securities, from bank or other borrowings or a combination thereofas part of our intent to seek new business opportunities and/or in effecting a businesscombination. We issued to Mr. Baker 35,000,000 restricted shares in December 2000, whichhas been accounted for as non-cash compensation of $35,000. However, we have no otheragreements as of the date hereof to issue any additional shares other than our plan toissue shares to CR Capital Services or its principals, in a number of shares not yetdetermined. Further, we cannot at this time predict whether equity or debt financing willbecome available at terms acceptable to us, if at all. We anticipate that in connectionwith our intent to seek new business opportunities and/or a business combination, we will,in all likelihood, issue a substantial number of additional shares. If such additionalshares are issued, our shareholders will experience a dilution in their ownershipinterest. Additionally, if a substantial number of shares are issued in connection withthe consummation of a business combination, a change in control may be expected to occur.

While we are dependent upon limited payments ofour expenses made by Mr. Baker, we have no written finance agreement with Mr. Baker toprovide any continued funding. The Company has agreed to pay CR Capital Services, Inc.,which has been providing services to the Company since February 2002 including thepreparation and filing of all Exchange Act filings of the Company. The agreed upon valueof these services is seventy five thousand dollars, which shall be paid on or before theCompany completes a transaction.

There currently are no limitations on our abilityto borrow funds to effect a business combination. However, our limited resources and lackof operating history may make it difficult to borrow funds. The amount and nature of anyborrowing by us will depend on numerous factors, including our capital requirements,potential lenders' evaluation of our ability to meet debt service on borrowing and thethen prevailing conditions in the financial markets, as well as general economicconditions. We do not have any arrangements with any bank or financial institution tosecure additional financing and there can be no assurance that such arrangements ifrequired or otherwise sought, would be available on terms commercially acceptable orotherwise in our best interests. Our inability to borrow funds required to effect orfacilitate a business combination, or to provide funds for an additional infusion ofcapital into a target business, may have a material adverse effect on our financialcondition and future prospects, including the ability to effect a business combination. Tothe extent that debt financing ultimately proves to be available, any borrowing willsubject us to various risks traditionally associated with indebtedness, including therisks of interest rate fluctuations and insufficiency of cash flow to pay principal andinterest. Furthermore, a target business may have already incurred debt financing and,therefore, subject us to all the risks inherent thereto.
**Item 7. Financial Statements**
The financial statements of the Registrant are included herein on pages20 through 25.
**Item 8. Changes in and Disagreements with Accountants on Accounting andFinancial Disclosure**
None
**PART III

Item 9. Directors, Executive Officers, Promoters and Control Persons;Compliance with Section 16(a) of the Exchange Act**
At present, we have one executive officer and director. We may electone or more additional directors and appoint additional officers in connection with ourintent to pursue new business opportunities or entering into a business combination. Ourdirector(s) are elected to serve until the next annual meeting of shareholders and untilhis (their) respective successors will have been elected and will have qualified. Thefollowing table sets forth as the name, age and position held with respect to our presentsole director and executive officer:
NameAgePositionsMarc Baker41President and Chairman
Our sole executive officer and director, Marc Baker, has served in thiscapacities since December 2000. Mr. Baker is a licensed certified public accountant withoffices in Hollywood, FL. During the last past five years, Mr. Baker has been engaged inthe business of accounting and financial and business consulting services and served as anofficer and director of the following public non-operating companies each of which enteredinto a business combination during the years stated:During the past five years, Mr. Baker served as an officerand director of the public non-operating companies as follows:  Stetson Oil ExchangeInc. - Mr. Baker was an officer and director of Stetson Oil Exchange Inc., a publicnon-operating company that entered into a business combination transaction with TelecomWireless Corp., an operating company, in 1998, and resigned his positions and disposed ofhis share interest in Stetson when it entered into a business combination with TelecomWireless;  Mr. Baker  was sole executive officer and director of Skintek Labs,Inc., until it entered into a business combination in 2002 with Hunno Technologies, anoperating company, and Mr. Baker resigned as officer and director;  Mr. Baker was thesecretary-treasurer and a director of  National Venture Capital Fund, Inc., anon-operating company that filed its Form 10-SB/12g on May 6, 1999 and filed its annualreport for its year ended April 30, 2000 and its quarterly report for the first quarterended July 31, 2000 but has failed to file the required quarterly reports under theExchange Act and is therefor not current in its reporting requirements. Mr. Bakerresigned as an officer and director of National Venture Capital in October 2001; Mr. Baker served as president and director of BSDHealthcare, Inc., a non-operating company, and in connection with a business combination,BSD has changed its name to BSD Software and Mr. Baker resigned as an officer and directorin connection with the change in control; Mr. Baker was elected as director ofCombined Professional Services, Inc., on February 27, 2001 and resigned as a director inconnection with its business combination with Patron Holdings Inc., a public company. 

Marc Baker was appointed to our board of directors and designated asour president by action of our former sole director Mr. Kaplan on December 30, 2000in lieu of a meeting. Following the appointment of Marc Baker, the former board memberMarc Kaplan resigned as officer and director in December 2000. 

During the past five years, none of the Company's former or currentofficers and directors, promoters or control persons was involved in any legal proceedingsthat are material to an evaluation of their ability or integrity. The Company is subjectto the reporting requirements of the Exchange Act.  
***Section 16(a) Beneficial Ownership Reporting Compliance

Section 16(a) of the Securities Exchange Act of 1934 requires that theCompany’s executive officers and holders of 10% or more of the Company’s commonstock file reports of ownership and changes in ownership with the Securities and ExchangeCommission. Officers, directors and stockholders holding more than 10% of theCompany’s common stock are required by the regulation to provide the Company withcopies of all Section 16(a) forms they have filed. Mr. Baker has not filed reports underSection 16(a).
**Item 10. Executive Compensation**
No officer or executive of the Registrant was awarded, paid or earnedany compensation that is required to be disclosed pursuant to Item 402 of Regulation S-B.
**Item 11. Security Ownership of Certain Beneficial Owners and Management**
The table below discloses any person (including any "group") who is known tothe Company to be the beneficial owner of more than five (5%) percent of the Company'svoting securities. As of January 28, 2003, the Company had 40,633,007 common stock issuedand outstanding. 

Title of Class
Name and Address of Beneficial Owner
Amount and Nature of Beneficial Owner
Percent of Class
Common StockMarc Baker, 2700 N. 29th Avenue, Suite 305, Hollywood, FL 33020(1)35,000,000 shares86.13%
Common StockAll officers and directors as a group (1 person)35,000,000 shares86.13%(1) Marc Baker became the Company’s president and sole    director in December 2000. The Company issued 35,000,000 shares to Mr. Baker on December    14, 2000 in connection with his acquisition of control. Mr. Baker did not pay any    consideration for the shares. There has been no active trading market for the Company's    shares for the past two years.
Changes in control. To the knowledge of the Company, there are no arrangements whichmay result in a change in control of the Company. However, in the event that the Companyenters into a business combination with an operating entity, it may be expected that itwill experience a change in control.
**Item 12. Certain Relationships and Related Transactions**
During the last two years, to theknowledge of the Company, there was no person who had or has a direct or indirect materialinterest in any transaction or proposed transaction to which the Company was or is to be aparty. Transactions in this context relates to such transaction in which the amountexceeds $60,000. Mr. Baker, upon his becoming our sole executive officer and director, wasissued 35,000,000, which the Company accounted for as a non-cash compensation expense inthe amount of $35,000 in the year ended December 31, 2000.
**Item 13. Exhibits and Reports on Form 8-K**
(a) Exhibits
Exhibit No.Description3(i)Articles of Incorporation, as amended,    attached as exhibit to the Company's Form 10-SB/12g filed on March 27, 2002.3(ii)1By-laws, as amended, attached as exhibit to    the Company's Form 10-SB/12g filed on March 27, 2002.
(b) Form 8-K.

The Company did not file any report on Form 8-K during the last quarterof the year ended December 31, 2002.

**Item 14. Controls and Procedures**

Based on their most recent evaluation,which was completed within 90 days of the filing of this Form 10-KSB, the Company'sPresident believes the Company's disclosure controls and procedures (as defined inExchange Act Rules 13a-14 and 15d-14) are effective to ensure that information required tobe disclosed by the Company in this report is accumulated and communicated to theCompany's management, including its principal executive officer and principal financialofficer, as appropriate, to allow timely decisions regarding required disclosure. Therewere no significant changes in the Company's internal controls or other factors that couldsignificantly affect these controls subsequent to the date of their evaluation and therewere no corrective actions with regard to significant deficiencies and materialweaknesses.

**SIGNATURES**

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

Optical Concepts of America, Inc.    (Registrant)

By:/s/ Marc BakerMarc Baker, President and Chairman

Date: January 28, 2003**Certification 

I, Marc Baker, President, certifies that: 

1. I have reviewed this annual report on Form 10-KSB of Optical Concepts of America,Inc.; 

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

3. Based on my knowledge, the financial statements, and other financial informationincluded in this annual report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, and for, theperiods presented in this annual report; 

4. I am responsible for establishing and maintaining disclosure controls and procedures(as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and I have: 

a) designed such disclosure controls and procedures to ensure that material informationrelating to the registrant is made known to me by others within those entities,particularly during the period in which this annual report is being prepared;b) evaluated the effectiveness of the registrant's disclosure controls and procedures asof a date within 90 days prior to the filing date of this annual report (the"Evaluation Date"); andc) presented in this annual report our conclusions about the effectiveness of thedisclosure controls and procedures based on our evaluation as of the Evaluation Date; 

5. I have disclosed, based on my most recent evaluation, to the registrant's auditors: 

a) all significant deficiencies in the design or operation of internal controls whichcould adversely affect the registrant's ability to record, process, summarize and reportfinancial data and have identified for the registrant's auditors any material weaknessesin internal controls; andb) any fraud, whether or not material, that involves management who have a significantrole in the registrant's internal controls; and 

6. I have indicated in this annual report whether or not there were significant changesin internal controls or in other factors that could significantly affect internal controlssubsequent to the date of our most recent evaluation, including any corrective actionswith regard to significant deficiencies and material weaknesses. 

Date: January 28, 2003 By:/s/ Marc BakerMarc Baker, President and Chairman

STATEMENT PURSUANT TO SECTION 906 OF SARBANES-OXLEY ACT OF 2002 

The undersigned, Marc Baker, President, of Optical Concepts of America, Inc., a Floridacorporation, hereby makes the following certification as required by Section 906(a) of theSarbanes-Oxley Act of 2002, with respect to the following annual report filed pursuant toSection 15(d) of the Securities Exchange Act of 1934: Annual Report of Form 10-KSB for theyear ended December 31, 2002 

The undersigned certifies that the above annual report fully complies with therequirements of Section 15(d) of the Securities Exchange Act of 1934, and informationcontained in the above annual report fairly presents, in all respects, the financialcondition of Optical Concepts of America, Inc. and results of its operations. 

By:/s/ Marc Baker, President and Chairman
**INDEPENDENT AUDITORS’ REPORT

Board of Directors

Optical Concepts of America, Inc.2700 N. 29th Ave., Suite 305Hollywood, FL 33020

Members of the Board:

We have audited the accompanying balance sheets of Optical Concepts ofAmerica, Inc. as of December 31, 2002 and 2001, and the related statements of income,stockholders’ equity (deficit) and cash flows for the years then ended. Thesefinancial statements are the responsibility of Company’s management. Ourresponsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generallyaccepted in the United States of America. Those standards require that we plan and performthe audit to obtain reasonable assurance about whether the financial statements are freeof material misstatement. An audit includes examining, on a test basis, evidencesupporting the amounts and disclosures in the financial statements. An audit also includesassessing the accounting principles used and significant estimates made by management, aswell as evaluating the overall financial statement presentation. We believe that our auditprovides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above presentfairly, in all material respects, the financial position of Optical Concepts of America,Inc. as of December 31, 2002 and 2001, and the results of its operations, its changes instockholders’ equity (deficit) and its cash flows for the years then ended inconformity with accounting principles generally accepted in the United States of America.

/s/ Grassano Accounting, P.A.

Boca Raton, Florida

January 21, 2003

**OPTICAL CONCEPTS OF AMERICA, INC.**

**TABLE OF CONTENTS**

PageBalance Sheets, December 31, 2002 and 200120Statements of Operations for the years ended December 31, 2002 and 200121Statements of Changes in Stockholders’ Equity (Deficit) for the years    ended December 31, 2002 and 200122Statements of Cash Flows for the years ended December 31, 2002 and 200123Notes to Financial Statements24
 

 
**OPTICAL    CONCEPTS OF AMERICA, INC.
BALANCE    SHEETS    
ASSETS
December 31,    2002
December 31,    2001     Total    Assets
$
-
$
-
LIABILITIES    AND STOCKHOLDERS' EQUITY (DEFICIT)Due to officer$6,819$-     Total    liabilities6,819$-
LIABILITIES    AND STOCKHOLDERS' EQUITY          Total liabilities
$-
$
-Stockholders' equity:   Common stock,    $.001 par value; 50,000,000 shares    authorized;    40,633,007 shares issued and outstanding
40,633
40,633   Additional paid-in    capital
381,275
381,275   Accumulated    deficit
(428,727)
(421,908)     Total    stockholders' equity
(6,819)
-          Total   Stockholders' Equity and Liabilities
$
-
$
-
The    accompanying notes are an integral part of the financial statements.
 

 
**OPTICAL    CONCEPTS OF AMERICA, INC.
STATEMENTS    OF INCOME    For the    Year endedFor the    Year ended
December    31, 2002
December    31, 2001Revenue 
$-
$-   General and    administrative6,819-  Net income (loss)
$
(6,819)
$
-  Basic net income per    share
$(.00)$-Basic weighted average    shares outstanding
40,633,007
40,633,007Diluted net income per    share
$
(.00)
$
-Diluted weighted    average shares outstanding40,633,00740,633,007
The accompanying notes are an integral part of the financial statements.
 

 
**OPTICAL CONCEPTS OF AMERICA, INC.
STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT)
For the years ended December 31, 2002 and 2001  
Retained
Addi-
Earnings
Common Stock
tional
(Accum-
Number
Paid-in
ulated
of    Shares
Amount
Capital
Deficit
TotalBalance, December 31,    2000
40,633,007
40,633
381,275
(421,908)
-Net income (loss)        
   -
-Balance, December 31,    2000
40,633,007
$
40,633
$
381,275
$(421,908)
$
-  Net income (loss)
         
(6,819)
(6,819)Balance, December 31,    2002
40,633,007
$
40,633
$
381,275
$
(428,727)
$
(6,819)
The accompanying notes are an integral part of the    financial statements.
 

 
**OPTICAL CONCEPTS OF AMERICA, INC.
STATEMENTS OF CASH FLOWS YEARS ENDED DECEMBER 31, 2001 AND    2000      
For the Year Ended
For the Year Ended
December 31, 2002
December 31, 2002Cash Flow    from operating activities:Net income    (loss)
$
(6,918)
$
-          Net cash provided by (used in) operating activities
(6,918)
-Cash Flow    from Investing activities:          Net cash provided by (used in) investing activities
-
-Cash Flow    from financing activities:Advances    from officer
6,918
-          Net cash provided by (used in) financing activities
6,918
-Increase    (decrease) in cash
-
-Cash at the    beginning of period
-
- Cash at end    of period
$
   -
$
-  Supplemental    disclosure of cash flow data:      Cash paid for interest
$
-
$
-
The accompanying notes are an integral part of the    financial statements.
 
**Optical Concepts of America, Inc.Notes to Financial Statements
**1. Organization and Basis of Presentation:

Optical Concepts of America, Inc. ("the Company"), formerlyDeerfield Financial Services, Inc., was incorporated under the laws of the State ofFlorida on June 16, 1996. The Company acquired Optical Concepts of America, Inc. (aDelaware corporation) on January 30, 1998. On June 29, 1998, the Company amended itsArticles of Incorporation changing its name from Deerfield Financial Services, Inc. toOptical Concepts of America, Inc.

The Company currently operates as a holding company. On January 27,2000, it sold its shares of common stock in its wholly-owned subsidiary for $10. (See Note5.) There was no activity in the subsidiary during the period ended January 27, 2000.The Company did not consolidate the subsidiary for the year ended December 31, 2000.
**2. **Significant Accounting Policies:**
**Use of estimates:

The preparation of financial statements in conformity with generallyaccepted accounting principles requires management to make estimates and assumptions thataffect certain reported amounts and disclosures. Accordingly, actual results could differfrom those estimates.
**Income Taxes:

The Company accounts for income taxes under the Financial AccountingStandards Board of Financial Accounting Standard No. 109, "Accounting for IncomeTaxes" ("Statement 109"). Under Statement 109, deferred tax assets andliabilities are recognized for the future tax consequences attributable to differencesbetween the financial statement carrying amounts of existing assets and liabilities andtheir respective tax basis. Deferred tax assets and liabilities are measured using enactedtax rates expected to apply to taxable income in the years in which those temporarydifferences are expected to be recovered or settled. Under Statement 109, the effect ondeferred tax assets and liabilities of a change in tax rates is recognized in income inthe period that includes the enactment date. There were no current or deferred income taxexpense or benefits due to the Company’s not having any material operations for theperiod ending December 31, 2001.
**Earnings (loss) per share:

The Company presents "basic" earnings (loss) per share and,if applicable, "diluted" earnings per share pursuant to the provisions ofStatement of Financial Accounting Standards No. 128, Earnings per Share ("SFAS128"). Basic earnings (loss) per share is calculated by dividing net income or lossby the weighted average number of shares outstanding during each period. The calculationof diluted earnings (loss) per share is the same as the basic earnings (loss) per share.
**Comprehensive income:

Statement of Financial Accounting Standards No. 130 "ReportingComprehensive Income," (SFAS 130), requires that total comprehensive income bereported in the financial statements. There were no components of comprehensive income;consequently, no separate statement of comprehensive income has been presented.
**Recent accounting pronouncements:

In June 2001, the Financial Accounting Standards Board("FASB") issued Statement of Financial Accounting Standards ("SFAS")No. 141 "Business Combinations" and No. 142 "Goodwill and Other IntangibleAssets." SFAS No. 141 requires all business combinations initiated after June 30,2001 to be accounted for under the purchase method. For all business combinations forwhich the date of acquisition is after June 30, 2001, SFAS No. 141 also establishedspecific criteria for the recognition of intangible assets separately from goodwill andrequires unallocated negative goodwill to be written off immediately as an extraordinarygain, rather than deferred and amortized. SFAS No. 142 changes the accounting for goodwilland other intangible assets after an acquisition. The most significant changes made bySFAS No. 142 are: (1) goodwill and intangible assets with indefinite lives will no longerbe amortized; (2) goodwill and intangible assets with indefinite lives must be tested forimpairment at lease annually; and (3) the amortization period for intangible assets withfinite lives will no longer be limited to forty years. At this time, the Company does notbelieve that the adoption of either of these statements will have a material effect on itsfinancial position, results of operations, or cash flows.

In June 2001, the FASB issued SFAS No. 143 "Accounting for AssetRetirement Obligations." SFAS No. 143 establishes accounting requirements forretirement obligations associated with tangible long-lived assets, including (1) thetiming of the liability recognition, (2) initial measurement of the liability, (3)allocation of asset retirement cost to expense, (4) subsequent measurement of theliability and (5) financial statement disclosures. SFAS No. 143 requires that an assetretirement cost should be capitalized as part of the cost of the related long-lived assetand subsequently allocated to expense using a systematic and rational method. The adoptionof SFAS No. 143 is not expected to have a material effect on the Company’s financialposition, results of operations, or cash flows. In August 2001, the FASB also approvedSFAS No. 144, "Accounting for the Impairment or Disposal of Long-Lived Assets."SFAS No. 144 replaced SFAS No. 121. The new accounting model for long-lived assets to bedisposed of by sale applies to all long-lived assets, including discontinued operations,and replaces the provisions of Accounting Principles Board (APB) Opinion No. 30,"Reporting Results of Operations – Reporting the Effects of Disposal of Asegment of a Business," for the disposal of segments of a business. SFAS No. 144requires that those long-lived assets be measured at the lower of carrying amount or fairvalue less cost to sell, whether reported in continuing operations or in discontinuedoperations. Therefore, discontinued operations will no longer be measured at netrealizable value or include amounts for operating losses that have not yet occurred. SFASNo. 144 also broadens the reporting of discontinued operations to include all componentsof an entity with operations that can be distinguished from the rest of the entity andthat will be eliminated from the ongoing operations of the entity in a disposaltransaction. The provisions of SFAS No. 144 are effective for financial statements issuedfor fiscal years beginning after December 15, 2001 and, generally, are to be appliedprospectively. At this time, the Company does not believe that the adoption of SFAS No.144 will have a material effect on its financial position, results of operations, or cashflows.
**3. Income Taxes**
For the years ended December 31, 2002 and 2001, no provision has beenmade in the accompanying financial statements for income taxes payable because the Companyhas no taxable income.
**4. Due to Officer**
During the year ended December 31, 2002, the Company’s president and majoritystockholder advanced the Company $6,918 to pay for accounting and stock transfer fees. Nointerest is being charged on the advances.CombinedProfessional Services, Inc.************************************ |
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