SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   FORM 10-QSB

(Mark One)

   [X] Quarterly report under Section 13 or 15(d) of the Securities Exchange Act
       of 1934 for the quarterly period ended June 30, 2002.

   [ ] Transition report under Section 13 or 15(d) of the Securities Exchange
        Act of 1934 for the transition period from              to            .


         Commission file number: 33-24108D


                                TRSG CORPORATION
        (Exact name of small business issuer as specified in its charter)





                 DELAWARE                                87-045382
                ----------                              -----------
     (State or other jurisdiction of       (I.R.S. Employer Identification No.)
      incorporation or organization)





             3095 E. Patrick Lane, Suite 1, Las Vegas, Nevada 89120
            --------------------------------------------------------
               (Address of principal executive office) (Zip Code)


                                 (702) 399-4328
                          -----------------------------
                           (Issuer's telephone number)


     Check  whether  the issuer:  (1) filed all reports  required to be filed by
Section 13 or 15(d) of the  Exchange  Act during the past 12 months (or for such
shorter 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  XX           No
                              ----             ----


     The number of outstanding  shares of the issuer's common stock,  $0.001 par
value (the only class of voting stock), as of August 13, 2002 was 93,408,731.




<PAGE>






                                TABLE OF CONTENTS

                          PART I- FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS..................................................3

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.............4


                           PART II- OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS......................................................6

ITEM 2.  CHANGES IN SECURITIES AND USE OF PROCEEDS.............................6

ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K......................................9

SIGNATURES....................................................................10

INDEX TO EXHIBITS.............................................................11











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                                        2

<PAGE>



                         PART I - FINANCIAL INFORMATION


ITEM 1.           FINANCIAL STATEMENTS

As used  herein,  the term  "Company"  refers to TRSG  Corporation.,  a Delaware
corporation,  and its subsidiaries and predecessors unless otherwise  indicated.
Consolidated,  unaudited,  condensed  interim financial  statements  including a
balance  sheet for the  Company  as of the  quarter  ended  June 30,  2002,  and
statements of operations, and statements of cash flows for the interim period up
to the date of such balance  sheet and the  comparable  period of the  preceding
year are attached hereto as Pages F-1 through F- 9 and are  incorporated  herein
by this reference.



















                      [THIS SPACE LEFT BLANK INTENTIONALLY]


















                                        3

<PAGE>










                                TRSG CORPORATION
                                    --------

                              FINANCIAL STATEMENTS
                                    ---------

                                  JUNE 30, 2002















                                       F-1

<PAGE>



                                TRSG CORPORATION


                                  - CONTENTS -





                                                                     PAGE NUMBER

Financial Statements:

    Balance Sheet                                                         F-3

    Statement of Operations                                               F-4

    Statement of Changes in Stockholders' Equity (Deficit)                F-5

    Statement of Cash Flows                                               F-6

    Notes to Financial Statements                                         F-8

















                                       F-2

<PAGE>



                                TRSG CORPORATION
                                  BALANCE SHEET



<TABLE>
<S>                                                               <C>                <C>

                                     ASSETS

                                                                      June 30,        December 31,
                                                                        2002              2001
                                                                   -------------      -------------
                                                                     (Unaudited)        (Unaudited)

         CURRENT ASSETS:
            Cash and cash equivalents                              $      22,952      $      12,096
            Accounts receivable:
               Trade                                                      40,453            128,280
               Related party                                             665,445            891,957
               Other                                                     127,140              1,500
            Inventories                                                   77,871            499,594
                                                                   -------------      -------------

                     Total current assets                                933,861          1,533,427

         Property and equipment -                                        440,963            547,603
            Less accumulated depreciation and amortization             (347,924)          (332,687)
                                                                   -------------      -------------

                                                                          93,039            214,916

         OTHER ASSETS:
            Goodwill, net of accumulated amortization,
               of $156,107                                                     -          1,245,925
            Other                                                              -             54,172
                                                                   -------------      -------------

                                                                               -          1,300,097
                                                                  $    1,026,900      $   3,048,440
                                                                  ==============      =============

</TABLE>

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



                                       F-3

<PAGE>



                                TRSG CORPORATION
                                  BALANCE SHEET
                                   (CONTINUED)


                 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
<TABLE>
<S>                                                                <C>               <C>

                                                                      June 30 ,       December 31,
                                                                        2002              2001
                                                                    ------------      ------------
                                                                     (Unaudited)       (Unaudited)

         CURRENT LIABILITIES:
            Current portion of long-term debt                       $          -      $       4,213
            Notes payable                                                346,936             90,000
            Accounts payable:
                              Trade 625,906 940,966
               Related                                                         -             69,751
               Commissions                                               210,922            201,271
               Accrued expenses                                           62,732             93,263
                                                                    ------------      -------------

                   Total current liabilities                           1,245,956            996,796


         STOCKHOLDERS' EQUITY (DEFICIT):
            Preferred stock - $.001 par value, 5,000,000
               shares auth. No shares issued and outstanding                   -                  -
            Common stock, - $.001 par value, 200,000,000
                shares auth. Issued and outstanding -
                48,383,731 and 24,822,731 shares at
                June 30, 2002 and December 31, 2001,
                respectively                                              48,384              18,258
            Additional paid-in capital                                 3,655,239           2,182,220
            Accumulated deficit                                      (3,922,679)           (719,218)
                                                                    ------------      --------------

                                                                       (219,056)         (1,481,260)
                                                                    ------------      --------------

                                                                    $  1,026,900      $    2,478,056
                                                                    ============      ==============

</TABLE>

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



                                       F-4

<PAGE>



                                TRSG CORPORATION
                             STATEMENT OF OPERATIONS
                                   (UNAUDITED)

<TABLE>
<CAPTION>

                                               THREE MONTHS ENDED                SIX MONTHS ENDED
                                                     JUNE 30,                         JUNE 30,
                                              2002             2001            2002             2001
                                          ------------     -------------  ------------    -------------
<S>                                      <C>              <C>            <C>             <C>

                 SALES                    $    279,380     $     393,488  $    559,234    $   1,097,285

         COST OF SALES                           8,761            80,540       117,102          221,504
                                          ------------     -------------  ------------    -------------

         GROSS PROFIT                          270,619           312,948       442,222          875,781

         SELLING, GENERAL AND                  539,767           616,455     1,282,926        1,316,033
                                          ------------     -------==----  ------------    -------------
            ADMINISTRATIVE EXPENSES

         LOSS FROM OPERATIONS                (269,178)         (303,507)     (810,704)        (440,252)

         OTHER INCOME (EXPENSE):
            Loss on sale - A&A Medical
                           Supply Co.               -                  -      (43,105)                -
            Interest expense - net             (3,264)          (18,064)       (6,733)         (22,377)
            Gain on settlement                       -                 -             -          586,970
            Other                                    -             2,814             -            7,045
            Abandonment of leasehold
                 improvements                       -                  -      (26,329)                -
            Impairment of goodwill         (1,203,953)                 -   (1,203,953)                -
                                          ------------     -------------  ------------    -------------
                                           (1,207,217)          (15,250)   (1,280,120)          553,638

         NET INCOME(LOSS)                 $(1,476,395)     $   (318,757)  $(2,090,824)    $     113,386
                                          ============     -------------  ------------    -------------

         BASIC EARNINGS ( LOSS)
            PER SHARE                     $     (.034)     $      (0.02)  $     (.048)    $        0.01
                                          ============     =============  ============    =============

         WEIGHTED AVERAGE
            SHARES OUTSTANDING              43,241,786        18,234,623    43,365,286       16,765,112
                                          ============     =============  ============    =============
</TABLE>

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



                                       F-5


<PAGE>



                                TRSG CORPORATION
                             STATEMENT OF CASH FLOWS
                                   (UNAUDITED)

<TABLE>
<CAPTION>

                                                                                                  SIX MONTHS ENDED
                                                                                         --------------------------------
                                                                                             JUNE 30,         JUNE 30,
                                                                                              2002               2001
                                                                                        ---------------    ---------------
<S>                                                                                    <C>                <C>

         CASH FLOWS FROM OPERATING ACTIVITIES:
            Net income (loss)                                                           $   (2,090,824)            113,386
            Adjustments to reconcile net income (loss)
               to net cash from (to) operating activities:
                 Loss on disposal of A&A Medical Supply                                          43,105                  -
                 Loss on abandonment of leasehold improvements                                   26,329                  -
                 Net current assets disposed of with A&A Medical Supply                        (22,561)                  -
                 Depreciation and amortization                                                   43,105             66,649
                 Stock issued for services                                                      241,140             56,301
                 Impairment of goodwill                                                       1,203,953                  -
            Changes in operating assets and liabilities which increase
               (decrease) cash flow:
                 Accounts receivable                                                          (125,925)           (36,197)
                 Inventories                                                                    421,723           (60,318)
                 Prepaid expenses                                                                     -             97,732
                 Accounts payable                                                             (370,781)            153,154
                 Accrued expenses                                                              (30,561)             50,927
                 Deferred revenue                                                                     -          (244,629)
                                                                                        ---------------    ---------------

            Net cash from (to) operating activities                                           (636,618)            197,005

         CASH FLOWS FROM INVESTING ACTIVITIES:
            Proceeds from sale of A&A Medical Supply Co.                                        114,000                  -
            Capital expenditures                                                                (3,606)            (3,000)
            Purchase of TRSG CORPORATION                                                              -          (350,000)
            Advances to related party                                                           226,512          (577,443)
            Cash received in acquisition                                                              -              2,196
            Deposit                                                                              54,172                  -
            Other                                                                                     -              5,350
                                                                                        ---------------    ---------------
                Net cash to investing activities                                                391,078          (922,897)

         CASH FLOWS FROM FINANCING ACTIVITIES:
            Proceeds from issuance of stock                                                           -            716,702
            Proceeds from issuance of debt                                                      256,396            115,000
                                                                                        ---------------    ---------------
               Net cash from financing activities                                               256,396            831,702

         NET INCREASE (DECREASE) IN CASH EQUIVALENTS                                             10,856            105,810

         CASH AND CASH EQUIVALENTS:
            BALANCE - beginning of period                                                        12,096                  -
                                                                                        ---------------    ---------------

         BALANCE - end of period                                                        $        22,952    $       105,810
                                                                                        ===============    ===============
</TABLE>

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


                                       F-6

<PAGE>



                                TRSG CORPORATION
                       STATEMENT OF CASH FLOWS - CONTINUED
                                   (UNAUDITED)


                             SUPPLEMENTAL DISCLOSURE

<TABLE>
<CAPTION>

                                                                         SIX MONTHS ENDED
                                                                ---------------------------------
                                                                       JUNE 30,    JUNE 30,
                                                                        2002         2001
                                                                  -------------  ------------
<S>                                                              <C>            <C>


         CASH PAID FOR INTEREST                                   $           -  $     21,252
                                                                  =============  ============

         CASH PAID FOR TAXES                                      $           -  $          -
                                                                  =============  ============


                    NONCASH INVESTING AND FINANCING ACTIVITIES

         STOCK ISSUED FOR ACQUISITION                             $           -  $  1,224,131
                                                                  =============  ============

         STOCK ISSUED FOR SERVICES                                $     241,140  $          -
                                                                  =============  ============
</TABLE>

















                                       F-7

<PAGE>



                                TRSG CORPORATION
                          NOTES TO FINANCIAL STATEMENTS
                                  JUNE 30, 2002

         NOTE 1 -              SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

               The balance sheet as of June 30, 2002 and the related  statements
               of  operations,  and cash flows for the six months ended June 30,
               2002 and 2001 are unaudited.  In the opinion of  management,  the
               information reflects all adjustments (consisting solely of normal
               recurring  adjustments) that are necessary to a fair presentation
               of the financial  statements.  The results of operations  for the
               six months ended June 30, 2002 are not necessarily  indicative of
               the results to be expected for the whole year.

         NOTE 2-                 BUSINESS COMBINATION:

               On January 11, 2001, the Company  obtained  substantially  all of
               the  assets  and   operations  of  Gateway   Distributors,   Ltd.
               ("Gateway")  in exchange for  13,448,660  shares of common stock.
               Gateway  is a  publicly  held  company  and is a  distributor  of
               vitamin and nutritional  supplements,  health foods, cleaning and
               skin care  products  mainly in the  United  States,  Canada,  and
               Japan.  On January  4, 2002,  the  Company  issued an  additional
               8,000,000 shares to Gateway.  In addition,  subsequent to the end
               of the period, the Company issued 45,000,000 restricted shares to
               Gateway to  reimburse  them for  payments  made in the  Company's
               behalf.  As a result of these  transactions,  TRSG Corporation is
               now  became  a  71.1%   owned   subsidiary   of  Gateway  and  is
               consolidated  in its financial  statements.  The  transaction was
               accounted for under the purchase method of accounting, therefore,
               assets and liabilities  were recorded on their fair values at the
               date of acquisition.

         NOTE 3 -          NOTES PAYABLE:

               At June 30, 2002,  the Company had  $258,238 of notes  payable to
               certain individuals.  Both notes bear interest at a fixed rate of
               15%, are unsecured and due within one year.

         NOTE 4 -          SETTLEMENT PAYABLE:

               On December 29, 2000,  the Company  obtained a settlement  on the
               judgment  against it of $618,970 for $50,000.  The obligation was
               satisfied and resulted in a gain on settlement of $568,970 in the
               current period ended June 30, 2001.

         NOTE 5 -           NOTE PAYABLE - RELATED PARTIES:

               At June 30,  2002,  the  Company  had a $88,158  note  payable to
               stockholders.  There is no schedule for repayments of these notes
               at June 30, 2002.





                                       F-8

<PAGE>



                                TRSG CORPORATION
                    NOTES TO FINANCIAL STATEMENTS - CONTINUED
                                  JUNE 30, 2001

         NOTE 6 -          SALE OF A & A MEDICAL SUPPLY CO:

               On February 1, 2002, the Company sold its medical supply division
               in Utah. A summary of the transaction is as follows:
<TABLE>
<S>                                                               <C>

         Assets sold                                               $       619,817
         Liabilities assumed by buyer                                      316,712
                                                                   ---------------
                                                                           303,105
         Sales price - cash to be received over term of agreement        (260,000)
                                                                   ---------------
         Loss on sale of division                                          $43,105
</TABLE>

          At March 31,  2002,  other  receivables  include an amount of $126,000
     related to this sale.

         NOTE 7 -      ADDITIONAL FOOTNOTES INCLUDED BY REFERENCE:

               Except as  indicated  in Notes  above,  there  have been no other
               material changes in the information disclosed in the notes to the
               financial  statements  included in the Company's Annual Report on
               Form  10-KSB for the year ended  December  31,  2001.  Therefore,
               these  footnotes  are included by  reference.  In  addition,  the
               footnotes for inventory,  property and equipment and amortization
               of Gateway  Distributors,  LTD.  December 31, 2001 10-KSB  should
               also be referred to due to the acquisition per Note 2.

         NOTE 8 -        IMPAIRMENT OF GOODWILL:

               Goodwill is assigned to specific  reporting units and is reviewed
               for possible impairment at least annually or more frequently upon
               the occurrence of an event or when circumstances  indicate that a
               reporting  unit's carrying amount is greater than its fair value.
               During 2002,  the Company  determined  that the  carrying  amount
               exceeded  the fair value,  which  estimated  based on the present
               value of expected  future cash inflows.  Accordingly,  a goodwill
               impairment loss of $1,205,953 was recognized.

               Changes  in the  carrying  amount  of  goodwill  during  2002 are
               summarized below:


         Balance, January 1, 2002                $         1,245,925
         Amortization expense - goodwill                    (41,972)
         Impairment loss                                 (1,203,953)
                                                 -------------------
         Balance, June 30, 2002                  $                 -
                                                 ===================





                                       F-9

<PAGE>



        ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
        RESULT OF OPERATION

         General

          As used  herein  the term  "Company"  refers to TRSG  Corporation.,  a
          Delaware  corporation,  its subsidiaries and predecessors,  unless the
          context indicates otherwise.  The Company was originally  incorporated
          in the State of Delaware on January 11, 1988.

          On January 11,  2001,  the  Company  issued  13,448,660  shares of its
          common stock to Gateway Distributors, Inc. ("Gateway") in exchange for
          substantially all of the assets and operations of Gateway.  On January
          4, 2002, the Company issued an additional 8,000,000 shares to Gateway.
          Finally,  subsequent  to the end of the  quarter,  the Company  issued
          45,000,000  shares to Gateway to reimburse  them for payments  made in
          the Company's behalf. As a result of these  transactions,  the Company
          is now a 71.1 % owned subsidiary of Gateway.

          The Company's  products are marketed through network  marketing within
          the United States and wholesale  personal  import sales outside of the
          United States.  Network  marketing  enables the Company's  independent
          distributors  in the United  States to earn  profits  by  selling  the
          Company's products to retail consumers.  Distributors may also develop
          their  own  distributor  organizations  by  sponsoring  others  to  do
          business  in any market  where the  Company  operates,  entitling  the
          sponsors  to  receive   overrides  or  commissions  (cash  incentives,
          including  royalties  and  bonuses)  on  product  sales  within  their
          down-line organizations.

          The Company believes that through special blends,  whole foods such as
          grains and vegetables can be combined to help produce  optimum health.
          Recent studies reveal that prevention  through health maintenance is a
          key to enjoying a healthy lifestyle.  However, health challenges today
          are at an all-time high. The need for proper  nutrition has never been
          greater.  The  Company  markets  whole  food  products  based  on  the
          proposition that pure, natural, unprocessed,  unpreserved,  unsprayed,
          simple,  organic  foods  provide  whole food  nutrition.  The  Company
          believes  that whole food  nutrition is the key,  the answer,  and the
          solution to creating a long  healthy  life.  The health care  products
          that  the  Company   sells  are   intended   to  provide   nutritional
          supplementation  to the product's users. The products are not intended
          to diagnose, treat, cure or prevent any disease.

         Results Of Operations

          The Company's  results of operations for the periods  described  below
          are not  necessarily  indicative of results of  operations  for future
          periods,  which depend upon numerous  factors  including the Company's
          ability in the future to enter new  markets and  introduce  additional
          and new products into its markets.

          Sales for the three  months  ended  June 30,  2002 were  $279,380,  as
          compared to sales of $393,488 in the three months ended June 30, 2001.
          The decrease  resulted  from a lack of  inventory to support  customer
          demand.

          Sales  for the six  months  ended  June 30,  2002 were $  559,324,  as
          compared to sales of $1,097,285 in the six months ended June 30, 2001.
          The decrease  resulted  from a lack of  inventory to support  customer
          demand.




                                        4

<PAGE>



          Net loss was  $1,476,395  for the three months ended June 30, 2002, as
          compared to net loss of $318,757  for the three  months ended June 30,
          2001. The increase in net loss primarily  resulted from  impairment of
          goodwill in the amount of $1,203,953.

          Net loss was $2,090,824 for the six months ended June 30, 2002, as
         compared to net profit of $113,386 for the six months ended June 30,
         2001. The decrease in net profit for the six month period ended June
         30, 2002 as compared to the same period in 2001 primarily resulted from
         the impairment of goodwill of $1,203,953 coupled with an operating loss
         of $810,704.

          General,  and  administrative  expenses  were  $539,797  for the three
          months ended on June 30, 2002 and $616,455 for the  comparable  period
          in  2001,  an  decrease  of  $76,658.  The  decrease  in  general  and
          administrative expenses resulted from the reduced administrative costs
          associated with a slowdown in the operations of the Company.

          General,  and  administrative  expenses  were  $1,282,926  for the six
          months ended on June 30, 2002 and $1,316,033 for the comparable period
          in 2001, a decrease of $33,107. The primary reason for decrease is the
          slowdown mentioned above.

          Operating loss was $269,178  during the three months ended on June 30,
          2002,  compared to an operating  loss of $303,507  for the  comparable
          three months in 2001.  The Company's  operating loss decreased for the
          comparable three months ended June 30, 2001,  because of a decrease in
          general and administrative costs.

          Operating  loss was  $810,704  during the six months ended on June 30,
          2002, compared to an operating loss of $440,252 for the comparable six
          months  in  2001.  The  Company's  operating  loss  increased  for the
          comparable  six months  ended June 30,  2002  because of a decrease in
          sales by 50%.

         Liquidity and Capital Resources

          The Company had a net working  capital  deficit of $312,095 as of June
          30, 2002, as compared to a net working  capital surplus of $133,963 as
          of December 31, 2001. The decrease in net working capital is due to an
          increase  in  notes  payable  coupled  with a  dramatic  reduction  in
          inventories and trade receivables.

          Net  stockholders'  deficit in the Company was $219,056 as of June 30,
          2002,  compared  to  net  stockholder's  equity  of  $1,630,628  as of
          December 31, 2001. The decrease in stockholder's  equity is due to the
          large  losses in the current  period from  impairment  of goodwill and
          losses from a drop in sales.

          Cash flows used in  operating  activities  were  $636,618  for the six
          months  ended June 30,  2002 as  compared  to cash flows  provided  by
          operations of $197,005 for the  comparable  period in 2001.  The major
          reasons for this drop is due to the large loss of $2,090,824  compared
          to a gain of $113,386 for the comparable period in 2001.

          Cash flows provided by investing  activities were $391,078 for the six
          months  ended June 30, 2002  compared  to cash flow used in  investing
          activities of $922,897 for the six months ended June 30, 2001.

          Cash flows provided by financing  activities were $256,396 for the six
          months  ending June 30,  2002,  as  compared  to $831,702  provided by
          financing activities for the comparable period in 2001.




                                        5

<PAGE>


          Due to the Company's expected cash flow fluctuations,  the Company may
          experience  occasional  cash  flow  shortages.  To  satisfy  its  cash
          requirements,  including debt servicing, the Company must periodically
          raise  funds from  external  sources.  This may  involve  the  Company
          conducting  exempt  offerings of its equity  securities  and obtaining
          advances from related parties.

         Impact of Inflation

          The Company  believes that  inflation  has had a negligible  effect on
          operations over the past two years.  The Company  believes that it can
          offset  inflationary  increases  in the cost of  materials  and  labor
          through increased sales and improved operating efficiency.

         Capital Expenditures

          The Company made no material  capital  expenditures  during the period
          covered by this report.

         Income Tax Expense (Benefit)

          The  Company's  income  tax  benefits  may be  limited  to the  losses
          sustained  since  January  12,  2001 due to the change of control  and
          management.

         Going Concern

          The  Company's  ability  to  continue  as a going  concern is an issue
          raised as a result of an accumulated  deficit of $3,922,679 as of June
          30,  2002 as well  as the  current  period  loss of  $1,476,395  and a
          working capital deficit of $312,095. The Company's ability to continue
          as a going concern is subject to the ability of the Company to operate
          at a profit and /or  obtaining  the  necessary  funding  from  outside
          sources.  Management  is  committed to taking the  necessary  steps to
          ensure  the  Company  remains a going  concern.  Management's  plan to
          address the Company's ability to continue as a going concern includes:
          (1)  obtaining  additional  funding  from  the  sale of the  Company's
          securities;  (2) increasing sales; (3) obtaining loans and grants from
          various financial  institutions  where possible.  Although  management
          believes that it will be able to obtain the necessary funding to allow
          the Company to remain a going  concern  through the methods  discussed
          above,  there  can be no  assurances  that  such  methods  will  prove
          successful PART II - OTHER INFORMATION

         ITEM 2.           CHANGES IN SECURITIES AND USE OF PROCEEDS

          Subsequent  to  June  30,  2002,  the  Company  issued  an  additional
          45,000,000  restricted shares of common stock to Gateway  Distributors
          (the  Company's  parent) to reimburse  them for payments made on their
          behalf to Neptune  Communications,  Inc. for consulting services.  The
          Company  issued the shares  pursuant to section 4(2) of the Securities
          Act of 1933 in an isolated  private  transaction  by the Company which
          did not  involve a public  offering.  The Company  made this  transfer
          based on the  following  factors:  (1) The  issuance  was an  isolated
          private transaction by the Company which did not involve a public




                                        6

<PAGE>



          offering,  being made to a single entity for  services;  (2) there was
          only one offeree who was issued stock for services  rendered;  (3) the
          offeree  has not resold the stock but has  continued  to hold it since
          the date of issue;  (4) there were no  subsequent  or  contemporaneous
          public  offerings of the stock; (5) the stock was not broken down into
          smaller  denominations;  and (6) the  negotiations for the sale of the
          stock took place directly between the offeree and the Company.

          During the quarter ended June 30, 2002, the Company  issued  1,690,000
          shares  of  common  stock  under  S-8,   valued  at  par,  to  various
          individuals for services rendered to the Company.

         ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K

         (a)Exhibits Exhibits required to be attached by Item 601 of Regulation
         S-B are listed in the Index to Exhibits on page 9 of this Form 10-QSB,
         and are incorporated herein by this reference.

         (b)Reports on Form 8-K. No reports were filed on Form 8-K during the
         quarter.







                 [THIS SPACE HAS BEEN LEFT BLANK INTENTIONALLY]











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                                   SIGNATURES

          In  accordance  with  the   requirements  of  the  Exchange  Act,  the
     registrant   caused  this  report  to  be  signed  on  its  behalf  by  the
     undersigned, thereunto duly authorized, this 22nd day of August 2002.


         TRSG Corporation


         By:      /s/ Rick Bailey
               ------------------------------------------
                  Rick Bailey
         Its:     President, Chief Executive Officer and Director

          CERTIFICATION  PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT
          TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

               In connection with the Quarterly Report of TRSG Corporation (the"
               Company")  on Form 10-QSB for the period  ending June 30, 2002 as
               filed with the  Securities  and Exchange  Commission  on the date
               hereof  (the"Report"),  I, Rick Bailey, sole Executive Officer of
               the Company,  certify,  pursuant to 18 U.S.C.  S 1350, as adopted
               pursuant to S 906 of the Sarbanes-Oxley Act of 2002, that:

                    (1) The Report complies with the  requirements of section 13
                    (a) or 15 (d) of the Securities Exchange Act of 1934; and

                    (2) The financial information contained in the Report fairly
                    presents, in all material respects,  the financial condition
                    and result of operations of the Company.

                    /s/ Rick Bailey
                  ---------------------------------
                  Rick Bailey
                  CEO/CFO
                  August 22, 2002








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                                INDEX TO EXHIBITS


Exhibit         Page             Description

3(i)              *        Articles of Incorporation of the Company
                           (incorporated herein by reference to the
                           Company's Form S-18 as filed with the
                           Securities and Exchange Commission on
                           December 6, 1988 ).

3(i)(a)           *        Certificate of Amendment of Articles of Incorporation
                           Changing the Company's Name From Jutland Enterprises,
                           Inc. to Professional Wrestling Alliance Corporation
                           and increasing the number of authorized shares of
                           stock dated November 15, 1999.(Incorporated herein by
                           reference to the Company's Form 8-K filed with the
                           Securities and Exchange Commission on December 3,
                           1999).

 3(ii)            *        Bylaws of the Company, as amended
                           (incorporated herein by reference to the
                           Company's Form S-18 as filed with the
                           Securities and Exchange Commission on
                           December 6, 1988).

Material Contracts

10(i)             *        Asset Purchase Agreement dated February 1, 2002
                           between TRSG Corporation and A and A Medical Company,
                           filed with the Form 10-QSB for March 31, 2002 as
                           exhibit 10(vi).

10(ii)            *        Bill of Sale and Assignment of Assets dated February
                           6, 2002, filed with the Form 10-QSB for March 31,
                           2002 as exhibit 10(vii)

10(iii)           *        Assignment of Contracts dated February 6, 2002, filed
                           with the Form 10-QSB for March 30, 2002 as exhibit
                           10(viii)

         * Incorporated by reference from previous filings of the Company, as
noted.







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