# EDGAR Filing Document

**Accession Number:** 0002134530
**File Stem:** 0002134530-26-000003
**Filing Date:** 2026-5
**Character Count:** 119153
**Document Hash:** d37dd412130e9f9ce36e7fc28c8ff8db
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0002134530-26-000003.hdr.sgml**: 20260527

**ACCESSION NUMBER**: 0002134530-26-000003

**CONFORMED SUBMISSION TYPE**: 1-A/A

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20260527

**DATE AS OF CHANGE**: 20260527

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VPP GAS, Inc
- **CENTRAL INDEX KEY:** 0002134530
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 422347426
- **STATE OF INCORPORATION:** FL
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 1-A/A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 024-12758
- **FILM NUMBER:** 261022761

**BUSINESS ADDRESS:**
- **STREET 1:** 2436 NORTH FEDERAL HIGHWAY
- **CITY:** LIGHTHOUSE POINT
- **STATE:** FL
- **ZIP:** 33064
- **BUSINESS PHONE:** 954 856 6659

**MAIL ADDRESS:**
- **STREET 1:** 2436 NORTH FEDERAL HIGHWAY
- **CITY:** LIGHTHOUSE POINT
- **STATE:** FL
- **ZIP:** 33064

## Part

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 1-A

REGULATION A OFFERING CIRCULAR
UNDER THE SECURITIES ACT OF 1933

VPP GAS, Inc.
2436 North Federal Highway
Lighthouse Point, FL 33064
Telephone: 877-436-8739

1311
42-2347426
(Primary Standard Industrial Classification Code Number)
(I.R.S. Employer Identification Number)

VPP GAS, Inc.

Maximum offering of $19,999,999 consisting of Common Stock [19,999,999 shares]

VPP GAS, Inc. ("VPP GAS" or the "Company") is offering a maximum amount of
$19,999,999 of Common Stock ("Stock" or "Shares") on a "no minimum/best efforts"
basis (the "Offering"). The Offering will terminate on the earlier of 12 months
from the date this Offering Circular is qualified for sale by the Securities and
Exchange Commission ("SEC") or the date when all Shares have been sold. This
Offering is a fixed price offering of 19,999,999 shares of common stock at the
price of $1.00 per share for a total offering amount of up to $19,999,999. The
Company intends to file ongoing "current information" as that term is defined by
the Securities Act, in order to remain current in its required periodic filings.
This Offering is being made directly by the Company and is not currently being
offered through an underwriter or broker dealer. As a result, the Company does
not anticipate incurring or paying any sales commissions to any third parties
for the sale of this Offering. This is a Tier 1 Regulation A offering.

VPP GAS, Inc.'s mission is to acquire discounted volumetric production payment
("VPP") interests in natural gas assets and to structure those interests into
standardized, financeable cash flow streams. The Company sources VPP interests
from producers seeking upfront liquidity, purchasing defined volumes of future
natural gas production at negotiated discounts to prevailing or forward market
prices. By acquiring natural gas at a discounted purchase price and reselling
that gas at a price higher than the Company initially paid for it, the Company
seeks to capture the spread between acquisition cost and contracted value,
creating predictable cash flow streams that can be deployed, financed, or
integrated into downstream energy or infrastructure applications.

VPP GAS, Inc. was incorporated in the State of Florida in May 2026. Our
principal executive offices are located at 2436 North Federal Highway,
Lighthouse Point, FL 33064.

This Offering is being conducted on a "best efforts" basis, with no minimum.

Price to public
Anticipated Underwriting discount or commissions
(See Footnotes)
Proceeds to Issuer
Proceeds to other persons
Per Share/Unit
$1.00
$0
$1
$0
Total Minimum
$0
$0
$0
$0
Total Maximum
$19,999,999
$0
$19,999,999
$0

Footnotes to table:
 The Company is offering the Shares in this public Reg A offering on a "best
 efforts" basis solely through the Company's officers and directors. The
 Company's officers and directors are not entitled to receive any discounts or
 commissions for selling such Shares, but may be reimbursed for reasonable
 expenses they incur, if any.
 If the Offering is consummated and all Shares offered are hereby sold, the
 gross proceeds from the sale of those Shares would be $19,999,999. Because this
 Offering is being made directly by the Company without an underwriter or broker
 dealer, no commissions are anticipated to be paid. The Company will pay all
 offering expenses out of its own working capital. Notwithstanding the
 foregoing, the Company can provide no assurances as to the total number of
 Shares that may be sold or the amount of expenses to be paid.

For further information about the Stock being sold in this Offering please see
the section named The Offering on page 3 below and the section named Terms of
the Offering on page 10 below.

This Offering is made pursuant to Tier 1 of Regulation A+ of the Securities Act
of 1933.

This Offering is a highly speculative investment and involves a high degree of
risk. As a result, this Offering should only be considered by persons who can
afford to lose their entire investment.

FOR MORE INFORMATION ABOUT THE RISKS ASSOCIATED WITH THIS OFFERING, PLEASE
REVIEW THE "RISK FACTORS" ON PAGES 3 THROUGH 6 BELOW.

THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION DOES NOT PASS UPON THE
MERITS OF OR GIVE ITS APPROVAL TO ANY SECURITIES OFFERED OR THE TERMS OF THE
OFFERING, NOR DOES IT PASS UPON THE ACCURACY OR COMPLETENESS OF ANY OFFERING
CIRCULAR OR OTHER SOLICITATION MATERIALS. THESE SECURITIES ARE OFFERED PURSUANT
TO AN EXEMPTION FROM REGISTRATION WITH THE COMMISSION; HOWEVER, THE COMMISSION
HAS NOT MADE AN INDEPENDENT DETERMINATION THAT THE SECURITIES OFFERED ARE EXEMPT
FROM REGISTRATION.

NEITHER THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION (THE "COMMISSION"),
NOR ANY STATE SECURITIES COMMISSION HAS APPROVED OR DISAPPROVED OF THESE
SECURITIES OR PASSED UPON THE ADEQUACY OR ACCURACY OF THIS OFFERING CIRCULAR.
ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.

Proceeds from the Offering shall be released to the Company when received and no
escrow shall be created for this offering. The Company will pay all of the
expenses of the Offering.

THIS OFFERING CIRCULAR FOLLOWS THE OFFERING CIRCULAR FORMAT DESCRIBED IN PART II
OF SEC FORM 1-A.

Once a subscriber's subscription agreement has been received by the Company, it
may not be revoked. All proceeds from the sale will be immediately provided to
the Company.

ALL FUNDS SHALL BE RELEASED TO THE COMPANY AS THIS OFFERING IS SOLD. NO MINIMUM
AMOUNT MUST BE RAISED BEFORE THE OFFERING IS CLOSED. THE PRINCIPAL PURPOSE OF
THIS OFFERING IS TO FUND VPP GAS'S ACQUISITION OF VOLUMETRIC PRODUCTION PAYMENT
INTERESTS.

Possible subscribers should only rely on the information contained in this
Offering Circular when making a decision to purchase the Shares. No one else is
authorized to provide possible subscribers with different information. The
Company is not offering to sell nor soliciting an offer to buy the Shares in any
state or to any person where the offer or solicitation is prohibited.

PROSPECTIVE INVESTORS ARE NOT TO CONSTRUE THE CONTENTS OF THIS OFFERING CIRCULAR
AS LEGAL, BUSINESS OR TAX ADVICE. EACH PROSPECTIVE INVESTOR SHOULD CONSULT HIS,
HER OR ITS OWN ATTORNEY, BUSINESS ADVISER AND TAX ADVISER AS TO LEGAL, BUSINESS,
TAX AND RELATED MATTERS CONCERNING THE SHARES.

ITEM 2. TABLE OF CONTENTS

SUMMARY
1
REGULATION A+
2
THE OFFERING
2
RISK FACTORS
3
CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS
6
DILUTION
6
PLAN OF DISTRIBUTION
7
USE OF PROCEEDS
7
TERMS OF THE OFFERING
7
BUSINESS
8
DESCRIPTION OF PROPERTY
9
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS
9
DIRECTORS, EXECUTIVE OFFICERS AND SIGNIFICANT EMPLOYEES
11
COMPENSATION OF DIRECTORS AND EXECUTIVE OFFICERS
12
SECURITY OWNERSHIP OF MANAGEMENT AND CERTAIN SECURITY HOLDERS
13
INTEREST OF MANAGEMENT AND OTHERS IN CERTAIN TRANSACTIONS
13
SECURITIES BEING OFFERED
13
MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS
14
ADDITIONAL INFORMATION
15

This summary highlights information contained elsewhere in this Offering
Circular and is qualified in its entirety by the more detailed information and
financial statements appearing elsewhere or incorporated by reference in this
Offering Circular. This summary does not contain all of the information that you
should consider before deciding to invest in our securities. You should read
this entire Offering Circular carefully, including the "Risk Factors" section,
our unaudited historical financial statements and the notes thereto, and
unaudited pro forma financial information, each included elsewhere in this
Offering Circular. Unless the context requires otherwise, references in this
Offering Circular to "the Company," "we," "us" and "our" refer to VPP GAS, Inc.
SUMMARY
This summary highlights information contained elsewhere in this offering
circular. This summary does not contain all of the information that you should
consider before deciding whether to invest in Shares. You should carefully read
this entire offering circular, including the information under the heading "Risk
Factors" and all information included in this offering circular.

Issuer.
VPP GAS, Inc. was incorporated in the State of Florida in May 2026. Our
principal executive offices are located at 2436 North Federal Highway,
Lighthouse Point, FL 33064.
As of the date of this Offering Circular, we anticipate acquiring an initial
group of cash flowing volumetric production payment ("VPP") interests sourced
from natural gas producers pursuant to the Letter of Intent attached in exhibit
A for the acquisition of 100 VPP interests (estimated $7.6 million in VPP
Purchases) from Cryptotherm from this offering plus an anticipated 1000 units
(estimated $76 million in VPP Purchases).   Based on information provided by
sellers and subject to third party review, expected unit-level annual cash flow
has generally fallen within a broad range. For illustration only, initial VPP
interests reviewed to date have shown projected annual cash flow in a range of
approximately $40,000 to $200,000 per VPP interest, although actual results may
be higher or lower and there can be no assurance that any VPP interest will
achieve similar outcomes.
To execute our near-term acquisition pipeline, we expect total capital
requirements to be on the order of one hundred million dollars, with the
ultimate amount depending on the number of eligible VPP interests we elect to
acquire, market conditions, natural gas pricing, and the pace of deployments.
The timing and sequence of acquisitions will depend on the availability of
financing, acceptable purchase terms, and satisfactory completion of our
diligence.
We intend to enter framework arrangements with independent producers and
originators that own and operate natural gas wells suitable for VPP structuring.
Subject to definitive agreements, we intend to acquire VPP interests that have
demonstrated production over a proof period and that meet our return thresholds.
Purchase prices are expected to be based primarily on a discount to the net
present value of expected future natural gas cash flows following third party
reserve and production review, though actual terms may vary by transaction.
VPP volume profiles, contract durations, and counterparty mixes may change as we
evaluate opportunities and as market conditions evolve. We may select among
different counterparties, adjust contracted volumes, or modify deployment timing
to optimize returns. Additional details regarding our business model and
acquisition process are provided under "Business" and "Management's Discussion
and Analysis," and our expected allocation of proceeds is described under "Use
of Proceeds."
As of the date of this Offering Circular, the Company has discussions with
developers in the United States to supply gas to 800 data processing trailers
and 1000 data processing trailers in Canada relating to the potential downstream
sale or monetization of certain VPP interests.  Any such transactions remain
subject to due diligence, financing availability, reserve review, and
negotiation of definitive agreements. These transactions provide an anticipated
economic margin between the VPP purchase Price and Sell price which may be
changed in subsequent definitive documentation.    The Company expects to
identify and pursue qualified counterparties following qualification of this
Offering, and the availability of capital from the Offering, which will both
allow for the purchase of VPP interests and the subsequent long-term sale and
estimated profitability from the sale of associated VPP interests purchased
pursuant to the funds from this offering.
The Company is a privately held Florida corporation conducting this Offering
pursuant to Tier 1 of Regulation A under the Securities Act of 1933, as amended.
The Company is not a reporting company under the Securities Exchange Act of
1934, as amended. The Company will comply with all applicable rules and
regulations of the SEC and applicable state securities authorities, including
any ongoing reporting or filing obligations imposed on Tier 1 issuers under
Regulation A or by the states in which the Company qualifies the Offering.
The Company is offering Common Stock in a Regulation A offering for a period of
12 months, with an option to extend the offering by an additional 90 days at the
Company's discretion. The offering will remain open until the earlier of (i) the
sale of the maximum number of shares offered, or (ii) the expiration of the
offering period, including any extension.
REGULATION A+
We are offering our Shares pursuant to recently adopted rules by the SEC
mandated under the Jumpstart Our Business Startups Act of 2012, or the JOBS Act.
These offering rules are often referred to as "Regulation A+." We are relying
upon "Tier 1" of Regulation A+, which allows us to offer up to $20 million in a
12-month period.
In addition to qualifying a Regulation A offering with the SEC, we must register
or qualify the Tier 1 offering in any state in which we seek to offer or sell
securities pursuant to Regulation A.
THE OFFERING
Common Stock
We are offering 19,999,999 shares of Common Stock at $1.00 per share.
Use of Proceeds
We estimate that the gross proceeds we will receive from this offering will be
approximately $19,999,999 if all Shares are sold. We plan to use the majority of
the proceeds from this offering to fund the acquisition of volumetric production
payment interests and to support key VPP GAS projects that are integral to our
business strategy. Any remaining funds will be used to support existing
operations, hire new personnel, and finance sales, marketing, and other
revenue-generating initiatives, as well as for working capital.
Liquidity:
This is a Tier 1, Regulation A offering. The offered securities will not be
listed on any securities exchange upon qualification, and VPP GAS, Inc. is a
privately held company. There is no public trading market for the Shares, and
there can be no assurance that any such market will develop. The Shares will be
highly illiquid and investors should be prepared to hold the Shares
indefinitely.
Risk Factors:
An investment in the Shares involves certain risks. You should carefully
consider the risks above, as well as other risks described under "Risk Factors"
in this offering circular before making an investment decision. This document
does not contain all the risks involved in investing in the company. All risks
should be considered before further action.
RISK FACTORS
This offering is being made pursuant to Regulation A under the Securities Act of
1933, as amended. This offering is not registered under the Securities Act, nor
is it required to be. Potential investors should carefully read this offering
circular before making any investment decision. The securities described herein
are not FDIC-insured, and investors should be prepared to lose their entire
investment.
Investing in our Shares involves a high degree of risk. You should carefully
consider each of the following risks, together with all other information set
forth or incorporated by reference in this Offering Circular, including, but not
limited to, the consolidated financial statements and the related notes, before
making a decision to buy our securities. If any of the following risks actually
occur, our business could be harmed.
RISK FACTORS REGARDING OUR COMPANY AND BUSINESS
Investments in small companies are often risky.
Small early-stage companies may depend heavily on a single customer, supplier,
or key employee whose departure would seriously damage the company's
profitability. Demand for the Company's products and services may be seasonal,
cyclical, or tied to broader economic conditions, including natural gas prices
and overall energy market dynamics. The Company may also face intense
competition from larger, better-capitalized enterprises that can negotiate
better terms with producers, achieve scale economies, and fund larger
origination initiatives. In addition, as a privately held company, our shares
will be illiquid and there will be no established trading market, which may
compound business risks by limiting our ability to access capital markets on
favorable terms. Furthermore, we could face risks from lawsuits, evolving
governmental regulations, compliance obligations, and other potential
impediments to growth.
The Company has limited operating history.
The Company is a recently incorporated entity with no operating history. We are
still in the early stages of executing our business plan, and there can be no
assurance that we will ever operate profitably. The likelihood of success should
be considered in light of the problems, expenses, difficulties, complications,
and delays commonly faced by companies with no operating history, as well as the
risks inherent in launching a new business in the structured energy finance
sector.
As an early-stage company with limited resources, we face challenges in
establishing internal controls, financial reporting infrastructure, and
compliance processes appropriate for a Regulation A issuer. Any failure to
timely meet ongoing reporting obligations or maintain adequate internal controls
could harm investor confidence and our ability to raise additional capital.
We are in a development stage and may be adversely affected by the business and
regulatory challenges of our sector.
We are a privately held, early-stage company in the initial stages of executing
our business plan.
The Company has limited capitalization and working capital, making us highly
dependent on raising additional funds to grow and expand our operations. Our
ability to move forward with our objectives, including the acquisition and
structuring of volumetric production payment interests in natural gas assets,
depends on the success of this and other capital offerings. If we are unable to
secure sufficient working capital, we may be forced to delay or abandon portions
of our business plan, including the deployment of capital into VPP interests. We
also face ongoing costs of regulatory compliance and reporting, which further
strain limited capital resources. Any failure to raise adequate funding or
manage compliance obligations could materially harm our financial condition,
operations, and prospects.
The Company may need additional capital, which may not be available.
We expect to require additional capital to pursue our business objectives and
fund ongoing operations. Market conditions, investor sentiment toward
early-stage private companies, and our financial condition at the time we seek
additional funding may prevent us from obtaining the necessary capital on
favorable terms, or at all. If we are unable to secure adequate financing, we
may be unable to repay obligations when due, or may be forced to significantly
delay or scale back our development, acquisitions, and expansion efforts. Even
if we are able to raise capital, it may be on unfavorable terms, including the
issuance of securities at prices that could cause substantial dilution to
existing stockholders or through debt instruments with restrictive covenants.
There is no assurance that additional financing will be available when needed,
or on acceptable terms. If adequate funds are not available, we may be forced to
curtail or cease certain operations, which could materially and adversely affect
our business and results of operations.
The issuance of additional equity securities in this offering and in the future
will dilute the ownership of existing stockholders.
We are conducting this offering by issuing additional shares of our common
stock. The issuance of new shares will dilute the percentage ownership of
existing stockholders and may adversely affect the market price of our common
stock. Future issuances of equity securities, whether in subsequent Regulation A
offerings, private placements, or other transactions, will further dilute the
ownership interests of existing investors.
Because we are raising capital primarily through the issuance of equity,
investors should expect that their ownership percentage may be diluted over
time. This dilution could be substantial and may occur at a time or at prices
that are unfavorable to existing stockholders.
We are dependent on the sale of our securities to fund our operations and will
remain so until we generate sufficient revenues to pay for our operating costs:
Our operating activities are not yet self-sustaining, and we will continue to
rely on proceeds from the sale of our securities to finance operations unless
and until we generate sufficient revenues to cover ongoing expenses. While our
officers and directors may choose to provide support in the future, they have
made no commitments to supply liquidity in the form of cash advances, loans, or
guarantees.
There is no assurance that we will be able to sell enough securities to meet our
operating and capital requirements. If we cannot generate sufficient funds from
equity sales or revenues, we may be forced to curtail or cease operations. No
known alternative sources of funding are available in the event we are unable to
raise sufficient capital from this offering or future offerings.
The Company's management has broad discretion in how the Company uses the net
proceeds of an offering.
We intend to use proceeds from this offering for general corporate purposes,
including VPP acquisitions, working capital, and operational expenses. However,
our management has broad discretion in determining the specific allocation of
net proceeds, and investors will have limited ability to influence how funds are
deployed.
There can be no assurance that management's application of the offering proceeds
will produce positive returns or achieve our stated business objectives. If the
proceeds are not applied effectively, our business, financial condition, and
results of operations could be adversely affected.
The Company may not be able to manage its potential growth.
Our business plan contemplates significant expansion through the acquisition and
management of multiple VPP interests across diverse natural gas counterparties.
There can be no assurance that we will achieve this expansion or that we will be
able to manage it effectively if achieved. Rapid growth, if it occurs, could
place a substantial strain on our management, financial resources, internal
controls, and operational infrastructure. To support any material increase in
operations, we will need to implement additional systems, procedures, and
controls, and expand our finance, administrative, and operations staff. We must
also maintain adequate internal controls and timely SEC reporting under
Regulation A, which may further burden limited resources. If our personnel,
systems, or processes are inadequate to support future operations, our business,
financial condition, and results of operations could be materially and adversely
affected.
The Company faces significant competition in the natural gas and structured
energy finance industry.
We compete with both public and private companies engaged in the acquisition of
natural gas reserves, production payments, and similar structured energy
interests, many of which have greater financial resources, longer operating
histories, more sophisticated reserve evaluation capabilities, or established
relationships with producers. Some competitors may also benefit from economies
of scale, preferential access to deal flow, lower cost of capital, or
established investor bases that provide them with more reliable access to
financing. If the market favors these competitors, we may experience reduced
profitability, difficulty acquiring new VPP interests at attractive discounts,
or challenges attracting investment. The competitive environment in the
structured energy finance industry could adversely affect our ability to execute
our business plan, raise additional capital, and continue operations.
The Company relies on producer counterparties and related entities for the
sourcing and performance of VPP interests.
Our business model depends heavily on third-party natural gas producers and
originators to source, deliver, and perform under VPP contracts. If any of these
counterparties encounter financial difficulties, operational setbacks, well
decline issues, regulatory restrictions, or fail to fulfill their contractual
obligations to deliver contracted gas volumes, our cash flows could be severely
disrupted. Producer bankruptcies, mechanical failures, midstream constraints,
lower than expected reserves, or non-performance could materially and adversely
affect our ability to generate revenues as planned. Any failure by our
counterparties may also negatively impact our reputation with investors and our
ability to raise capital, compounding the operational risks associated with
reliance on third parties. Although VPPs are typically structured as real
property interests in the underlying production, the recovery of value in a
producer default may still be subject to delays, costs, and uncertainty.
The Company's operations are subject to the risks inherent in the establishment
of a new business enterprise.
We are a recently incorporated entity, and our VPP origination operations are in
the planning and early development stage. As a result, we face many of the same
risks encountered by new business enterprises, including the need to secure
sufficient capital, effectively implement our business plan, and achieve
targeted revenues. Any setbacks in execution, such as delays in closing VPP
transactions, weaker than expected production performance, or unfavorable
natural gas prices, could materially affect our ability to grow and sustain our
business. The risks of establishing and scaling a new line of business as a
privately held early-stage company may be magnified by limited financial
resources.
The Company's growth relies on producer acceptance of our VPP structures and on
natural gas market conditions.
Our business strategy depends on the successful sourcing and structuring of VPP
interests purchased at attractive discounts from natural gas producers. While we
believe there is demand from producers seeking upfront liquidity, there is no
assurance of broad market acceptance of our specific structuring approach. If
potential producer counterparties or investors do not embrace our model, or if
competitors offer more attractive or lower-cost alternatives, our financial
performance could suffer. In addition, the profitability of our VPP portfolio is
highly sensitive to natural gas prices and to forward curve dynamics. Prolonged
declines in natural gas prices, sustained backwardation in forward curves,
increases in basis differentials at delivery points, or unexpected changes in
transportation costs could materially reduce the economic value of our VPP
interests. If either market acceptance of our structures or natural gas prices
fall below expectations, we may be unable to achieve our growth objectives, and
our business and financial results could be adversely affected.
Our business model is dependent on the performance and economics of the VPP
interests we acquire.
Our revenues and financial performance depend heavily on the performance of the
natural gas wells and reservoirs underlying our VPP interests, and on the prices
at which we are able to monetize the contracted volumes. If these wells do not
produce as expected, or if natural gas prices decline, our results could be
materially and adversely affected. Performance depends on multiple factors
outside of our control, including reservoir behavior, production decline rates,
mechanical reliability, midstream availability, regulatory limitations on
production, weather, and seasonal demand. Pricing performance depends on Henry
Hub and regional benchmark prices, basis differentials, transportation costs,
and overall energy market conditions. In addition, costs of capital, hedging,
and operations may vary unexpectedly. Because our business model relies on the
successful acquisition, structuring, and monetization of VPP interests, any
sustained failure in these areas could adversely impact our ability to continue
as a going concern.
Our business depends heavily on our officers and directors.
Our future ability to execute our business plan depends upon the continued
service of our President and Secretary, Stephen H. Watkins, as well as other key
members of our management team that we may add over time. The loss of his
services could disrupt our operations and harm our prospects. Because of our
limited management depth, the departure of any key personnel would place a
significant strain on our business. We cannot assure that we will be able to
retain or replace our key personnel on terms acceptable to the Company. Any
leadership changes may negatively affect investor confidence and our ability to
raise capital and execute our business plan.
Our officers and directors may have conflicts of interest.
Our ability to execute our business plan relies on the continued service of our
officers and directors. Some of these individuals may have conflicts of interest
arising from relationships with affiliated entities, outside business
activities, or personal financial interests, including involvement in natural
gas, energy finance, or related ventures. These conflicts could influence their
decisions regarding matters such as related-party transactions, strategic
partnerships, or the allocation of business opportunities. Because we are a
smaller, privately held company with limited independent oversight, it may be
difficult to identify, monitor, or mitigate all such conflicts. Any misalignment
of interests between our officers, directors, and stockholders could adversely
affect our business operations, financial condition, and results of operations.
If we are unable to retain the members of our management team or attract and
retain qualified management team members in the future, our business and growth
could suffer.
Our success depends heavily on the continued contributions of our current
management team. Each member of our management team is an at-will employee and
may resign at any time with little or no notice. Because of our limited
management depth, the departure of even one individual could disrupt our
business. We may also need to hire additional personnel to manage anticipated
growth, including reservoir engineers, energy traders, and structured finance
professionals. Qualified executives and staff with experience in our sector are
in high demand, and we may not be able to identify, attract, or retain the
necessary talent on acceptable terms. Recruiting and retention challenges may
also result in significant costs. The loss of key personnel or difficulty
attracting new qualified personnel may negatively affect investor confidence,
hinder our ability to raise capital, and impair our ability to execute our
business plan.
Our management has broad discretion and authority to manage the business and
modify policies and strategies without prior notice or stockholder approval.
Our management has broad discretion to determine and change our operating
policies, strategies, and capital allocation decisions without prior notice or
stockholder approval, except where stockholder approval is expressly required by
law or regulation. Investors will therefore have limited ability to influence
how our business is managed or how the proceeds of this offering are used. We
cannot predict the impact any future changes in operating policies or strategic
direction may have on our business model, operating results, or stock price.
These decisions, while intended to benefit the Company, could nevertheless have
a material adverse effect on our business and on the returns to investors.
Our VPP interests vary in size, structure, and performance, which creates
variability in unit economics.
The VPP interests we acquire are not uniform in volume, duration, pricing
structure, or underlying reservoir characteristics. As a result, each VPP
interest may have different levels of expected cash flow, decline behavior, and
overall profitability. This means there are no standardized economics that apply
equally across all of our VPP interests.
Although we structure acquisitions based on a discount to the net present value
of expected future cash flows, actual performance may vary significantly from
estimated results due to changes in natural gas prices, reservoir performance,
basis differentials, transportation costs, or counterparty operating efficiency.
Variability in VPP size and performance may make it difficult for investors to
assess our overall economics and may result in returns that differ materially
from expectations.
Our operating results may continue to be adversely affected as a result of
unfavorable market, economic, social, political, and regulatory conditions.
We are subject to laws and regulations at the local, state, and federal levels,
as well as evolving regulation of energy production, methane emissions, and
structured energy transactions. These laws and their interpretation may change
from time to time, and new regulations could be introduced that adversely affect
our operations or increase compliance costs. Any such changes could materially
impact our business model, profitability, and ability to raise capital. In
addition, broader global economic, social, and political instability may
negatively impact natural gas demand, energy prices, investor sentiment, and
capital market conditions. As a privately held company, our operating results
are also affected by the limited liquidity available to our investors and by
overall investor perception of the energy sector. Factors that could negatively
impact us include, but are not limited to:
 Changes in regulation of natural gas production, transportation, or structured
 energy transactions;
 Adverse political or social sentiment toward fossil fuels and natural gas
 development;
 Increases in transportation costs, basis differentials, or restrictions on
 natural gas pipeline capacity;
 Declines in natural gas prices or investor demand for energy-linked securities;
 Price competition from competitors with more favorable cost of capital or
 producer relationships.
Our ability to continue operations depends on successfully raising capital and
generating revenue.
Because our operations are not yet self-sustaining, we depend on raising
additional capital to fund our activities. If we cannot secure sufficient
financing or generate adequate revenues, we may be forced to curtail or cease
operations, and investors could lose their entire investment.
Our business could be materially harmed if we rely too heavily on a limited
number of producers and/ or counterparty buyers of our VPP interests.
Our business could be materially harmed if we rely too heavily on a limited
number of VPP producers and/or VPP buyers. The loss of, or disruption with, any
single key relationship could adversely affect our operations and financial
results.
Our business depends in part on our reputation with regulators, investors, and
the public, and negative publicity could materially reduce market acceptance and
investor confidence.
Our business depends in part on our reputation with regulators, investors, and
the public. Negative publicity regarding natural gas production, methane
emissions, energy market practices, or our business model could damage our
reputation and materially reduce investor confidence, capital access, and market
acceptance of our operations.
Our officers, directors, and significant stockholders may exert significant
influence over corporate matters, which could reduce the ability of minority
investors to affect decisions.
Our officers, directors, and significant stockholders may own or control a
substantial portion of our outstanding shares. As a result, they may exert
significant influence over matters requiring stockholder approval, including
elections, mergers, acquisitions, and amendments to our governing documents.
This concentration of ownership may reduce minority investors' ability to
influence corporate matters and could delay or prevent a change in control of
the Company.
The offering price of our shares has been determined by management and may not
reflect the fair market value of the securities.
The offering price of our shares has been determined by management and does not
necessarily reflect the fair market value of the securities. There is no
assurance that the shares will trade at or above the offering price, or that
investors will realize any return on their investment.
Our industry is subject to changes in market structure and technology, and
failure to adapt in a timely and cost-effective manner could materially harm our
operations.
Our industry is subject to ongoing change. Advances in production technology,
shifts in natural gas pricing structures, changes in pipeline infrastructure, or
growth in alternative energy sources could affect natural gas supply, demand,
and pricing in ways that reduce the value of our VPP interests. If we fail to
adapt our origination, structuring, or hedging approach in a timely and
cost-effective manner, our business and financial results could be materially
harmed.
RISKS RELATED TO THIS OFFERING
Risks Related to Organization and Structure under Tier 1 of Regulation A+.
There is no minimum capitalization required in this offering.
We cannot assure that all or a significant number of Shares will be sold in this
offering. Investors' subscription funds will be used by us at our discretion,
and no refunds will be given if an inadequate amount of money is raised from
this offering to enable us to conduct our business. If we raise less than the
entire amount that we are seeking in the offering, then we may not have
sufficient capital to meet our operating requirements. We cannot assure you that
we could obtain additional financing or capital from any source, or that such
financing or capital would be available to us on terms acceptable to us. Under
such circumstances, investors could lose their investment in us. Furthermore,
investors who subscribe for Shares in the earlier stages of the offering will
assume a greater risk than investors who subscribe for Shares later in the
offering as subscriptions approach the maximum amount.

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS
We make forward-looking statements under the "Summary," "Risk Factors,"
"Business," "Management's Discussion and Analysis of Financial Condition and
Results of Operations" and in other sections of this Offering Circular. In some
cases, you can identify these statements by forward-looking words such as "may,"
"might," "should," "expect," "plan," "anticipate," "believe," "estimate,"
"predict," "potential" or "continue," and the negative of these terms and other
comparable terminology. These forward-looking statements, which are subject to
known and unknown risks, uncertainties and assumptions about us, may include
projections of our future financial performance based on our growth strategies
and anticipated trends in our business. These statements are only predictions
based on our current expectations and projections about future events. There are
important factors that could cause our actual results, level of activity,
performance or achievements to differ materially from the results, level of
activity, performance or achievements expressed or implied by the
forward-looking statements. In particular, you should consider the numerous
risks and uncertainties described under "Risk Factors."
While we believe we have identified material risks, these risks and
uncertainties are not exhaustive. Other sections of this Offering Circular
describe additional factors that could adversely impact our business and
financial performance. Moreover, we operate in a very competitive and rapidly
changing environment. New risks and uncertainties emerge from time to time, and
it is not possible to predict all risks and uncertainties, nor can we assess the
impact of all factors on our business or the extent to which any factor, or
combination of factors, may cause actual results to differ materially from those
contained in any forward-looking statements.
Although we believe the expectations reflected in the forward-looking statements
are reasonable, we cannot guarantee future results, level of activity,
performance, or achievements. Moreover, neither we nor any other person assumes
responsibility for the accuracy or completeness of any of these forward-looking
statements. You should not rely upon forward-looking statements as predictions
of future events. We are under no duty to update any of these forward-looking
statements after the date of this Offering Circular to conform our prior
statements to actual results or revised expectations, and we do not intend to do
so.
Forward-looking statements include, but are not limited to, statements about:
 our business' strategies and investment policies;
 our business' financing plans and the availability of capital;
 potential growth opportunities available to our business;
 the risks associated with potential acquisitions of VPP interests by us;
 the recruitment and retention of our officers and employees;
 our expected levels of compensation;
 the effects of competition on our business; and
 the impact of future legislation and regulatory changes on our business.
We caution you not to place undue reliance on the forward-looking statements,
which speak only as of the date of this Offering Circular.
DILUTION
There will be dilution to any existing third-party investors in the Company as a
result of this offering.
Public investors who purchase shares of Common Stock in this Offering will pay a
price of $1.00 per share. This price exceeds the effective cash cost paid by the
existing shareholders for their shares. Ubiquity Capital & Intellectual
Property, LLC contributed $10,000 in cash to the Company for working capital and
initial operating expenses, and Henderson Capital Holding Group, LLC received
its shares as founder equity. The Companys founders allocated equity between
Ubiquity Capital & Intellectual Property, LLC and Henderson Capital Holding
Group, LLC at 51% and 49%, respectively, prior to this Offering.
As a result, new investors will experience an immediate dilution in the value of
their investment when comparing the offering price to the pro forma net tangible
book value per share after the offering. The dilution represents the difference
between the public offering price per share and the pro forma net tangible book
value per share after the offering.
PLAN OF DISTRIBUTION
General
The Company is hereby offering for sale (the "Offering") 19,999,999 shares of
its common stock ("Shares") at a purchase price of $1.00 per share, for a total
offering amount of up to $19,999,999.
Minimum Amount for Offering
There is no minimum number of Shares that must be sold. Upon the close of the
Offering, the Company may accept subscriptions and add the subscription funds to
the capital of the Company.
Minimum Amount Required to be Purchased by an Investor
The minimum number of Shares which must be purchased is $100,000, unless a
lesser amount is approved for any investor by the Board of Directors of the
Company in its discretion (for executive officers and for others where special
circumstances are involved).
All of our Shares are being offered on a "best efforts" basis under Regulation
A+ of Section 3(b) of the Securities Act of 1933, as amended, for Tier 1
offerings. The offering will terminate on the earlier of 12 months from the date
this Offering Circular is qualified for sale by the SEC (which date may be
extended for an additional 90 days in our sole discretion) or the date when all
Shares have been sold.
USE OF PROCEEDS
We estimate that the net proceeds from this offering will be up to approximately
$19,949,999 after estimated offering expenses, assuming the maximum amount is
sold. We currently expect to allocate the net proceeds generally as follows,
although actual allocations may vary based on the opportunities available at the
time of use:
 70 to 100 percent for the acquisition of VPP interests in natural gas assets
 that meet our return thresholds;
 10 to 20 percent for working capital and operational compensation;
 5 to 15 percent for transaction costs, reserve evaluation, structuring, and
 integration costs;
 The balance for general corporate purposes.
Management will have broad discretion in the application of proceeds and may
reallocate funds among the foregoing categories or to other uses as conditions
warrant. There is no minimum offering amount, and if less than the maximum is
sold we will scale our plans accordingly.
The Company expects that between 10% and 20% of the net proceeds of this
Offering may be used for working capital and operational expenses, including
compensation of officers and operators who have provided services to the
Company.
In certain cases, and in order to preserve cash for VPP acquisition activities,
the Company may elect to compensate officers and operators with shares of Common
Stock issued pursuant to this qualified Offering in lieu of cash payments. Any
such shares shall be included within the total number of shares qualified under
this Offering and shall be issued at the public Offering price.
Such equity compensation is intended to align management with shareholders,
preserve Offering proceeds for acquisition initiatives, and provide liquidity
opportunities to long-serving officers who have not received cash compensation.
All equity issuances for services shall be approved by the Board of Directors
and disclosed in subsequent filings as required.
Capital Requirements and Funding Approach
We expect our near term acquisition activities to require capital on the order
of tens of millions of dollars, which may increase or decrease based on the
number of eligible VPP interests we elect to acquire, market conditions, and the
pace of closings. We may seek additional capital from time to time through
equity, debt, or other financing arrangements, which could be pursued in
parallel with or following this offering.
Acquisition Criteria and Pricing
We intend to acquire VPP interests sourced from natural gas producers seeking
upfront liquidity. Each VPP interest represents a defined volume of future
natural gas production purchased at a negotiated discount to prevailing or
forward market prices. Purchase prices are expected to be based primarily on a
discount to the net present value of expected future cash flows as reviewed by
independent third party reservoir engineers and evaluators, although terms may
vary by transaction. There can be no assurance that any VPP interest will
deliver expected volumes or prices following acquisition.
Illustrative Operating Profile
Based on information provided by sellers and subject to third party review, VPP
interests that we have evaluated to date have exhibited a wide range of expected
financial outcomes. For illustration only, certain VPP interests have reflected
projected annual cash flow within broad ranges that may vary meaningfully over
time due to factors including natural gas prices, reservoir decline, basis
differentials, transportation costs, and counterparty operational performance.
Actual results for any acquired VPP interest may differ materially and there can
be no assurance that future performance will resemble any historical or
projected indications.
VPP Structure, Counterparties, and Closings
VPP volume profiles, contract durations, delivery points, and counterparty mixes
may change as we evaluate opportunities and as market conditions evolve. We may
substitute counterparties, adjust contracted volumes, change delivery points, or
modify timing to optimize returns and manage risk. The timing and sequence of
any acquisitions will depend on the availability of financing, acceptable
purchase terms, and satisfactory completion of diligence and onboarding.
Downstream Monetization and Integration
Certain VPP positions may be monetized through direct sale of physical gas at
delivery points, structured financings, or integration into downstream energy or
infrastructure applications. We may seek to optimize the realized value of
contracted volumes through hedging, marketing arrangements, or third party
offtake structures, subject to evolving market conditions and counterparty
availability. There can be no assurance that any particular monetization
strategy will be available or successful.
Contingencies and Flexibility
If less than the maximum number of securities offered is sold, we may reduce or
defer acquisitions, increase the proportion of proceeds used for working
capital, or pursue alternative financing for certain opportunities. Our plans
are subject to change based on market conditions, diligence outcomes, regulatory
developments, the availability and terms of financing, and other factors beyond
our control. Forward looking statements are inherently uncertain and actual
results may differ materially.
Status of Producer Counterparties
As of the date of this Offering Circular, the Company has not entered into any
definitive purchase agreements with producer counterparties for the acquisition
of VPP interests. Pursuant to the attached executed LOI which includes the
purchase of up to 1100 VPP interests (totaling $83.6 million if definitive
documentation and capital raise are executed fully) The Company expects to
identify and pursue qualified producer counterparties following qualification of
this Offering and the availability of capital from the Offering. There can be no
assurance that the Company will be able to source, negotiate, or close
acquisitions of VPP interests on acceptable terms, or at all.
In a VPP structure, the Company's interest is generally a non-operating,
non-cost-bearing interest in a defined volume of future production from
specified wells or properties. The producer continues to operate the wells and
is responsible for production costs; the Company is entitled to receive its
contracted volumes (or proceeds therefrom) free of those costs, until the VPP
volumes are delivered or the contract otherwise terminates.
How VPP Economics Fit into the Business
 Discounted Acquisition: The Company intends to purchase defined future natural
 gas volumes at negotiated discounts to prevailing or forward market prices,
 providing producers with upfront liquidity and the Company with structurally
 favorable entry economics.
 Third-Party Reserve and Production Review: Each VPP interest is expected to be
 subject to independent reservoir and production review, intended to support the
 reliability of expected volume and cash flow profiles.
 Debt and Equity Opportunities: The standardized, financeable nature of
 structured VPP cash flow streams may create opportunities for VPP GAS to secure
 debt or equity financing against diversified portfolios of VPP interests,
 potentially attracting institutional investors seeking exposure to contracted
 natural gas cash flows.
By acquiring natural gas at a discount through VPP structures and monetizing it
at a structured valuation tied to market benchmarks, VPP GAS intends to capture
the spread between acquisition cost and contracted value. This approach is
designed to deliver predictable cash flow streams that can be deployed,
financed, or integrated into downstream energy or infrastructure applications,
generating returns for investors that are tied to natural gas markets but
mediated through a structured finance discipline.

TERMS OF THE OFFERING
Common Stock
We are offering 19,999,999 shares of Common Stock at a price of $1.00 per share,
for gross proceeds of up to $19,999,999. There are currently 1,000 shares of
common stock outstanding. If fully subscribed, the Company will have 20,000,999
shares outstanding immediately following the offering.
Use of Proceeds
We estimate that the net proceeds we will receive from this offering will be
approximately $17,749,999 if all Shares are sold. We plan to use the majority of
the net proceeds from this offering to fund the capital needs to acquire
contracted VPP interests from producers and originators and to support key VPP
GAS projects that are integral to our business strategy. Any remaining funds
will be used to support existing operations, hire new personnel, and finance
sales, marketing, and other revenue-generating initiatives, as well as for
working capital or other corporate acquisition activities as determined by the
Board of Directors.
Liquidity
This is a Tier 1, Regulation A offering. The offered securities will not be
listed on any securities exchange upon qualification, and VPP GAS, Inc. is a
privately held company. There is no public trading market for the Shares, and
there can be no assurance that any such market will develop. The Shares will be
highly illiquid and investors should be prepared to hold the Shares
indefinitely. Please review carefully "Risk Factors" for more information.
Risk Factors
An investment in the Shares involves certain risks. You should carefully
consider the risks above, as well as other risks described under "Risk Factors"
in this offering circular before making an investment decision.
Subscription Period
The offering will terminate on the earlier of 12 months from the date this
Offering Circular is qualified for sale by the SEC (which date may be extended
for an additional 90 days in our sole discretion) or the date when all Shares
have been sold.
Subscription Procedures
If you decide to subscribe for our Shares in this Offering, you should review
your subscription agreement. Completed and signed subscription documents shall
be either mailed directly to the Company at VPP GAS, Inc., 2436 North Federal
Highway, Lighthouse Point, FL 33064, or sent via electronic correspondence to
SWatkins@VPPGas.com. You shall deliver funds by either check, ACH deposit or
wire transfer, pursuant to the instructions set forth in the subscription
agreement. If a subscription is rejected, all funds will be returned to
subscribers. Upon acceptance by us of a subscription, confirmation of such
acceptance will be sent to the subscriber.
Any potential investor will have ample time to review the subscription
agreement, along with their counsel, prior to making any final investment
decision. We shall only deliver such subscription agreement upon request after a
potential investor has had ample opportunity to review this Offering Circular.

Right to Reject Subscriptions
After we receive your complete, executed subscription agreement and the funds
required under the subscription agreement have been transferred to our
designated account, we have the right to review and accept or reject your
subscription in whole or in part, for any reason or for no reason. We will
return all monies from rejected subscriptions immediately to you, without
interest or deduction.
Acceptance of Subscriptions; No Revocation
Upon our acceptance of a subscription agreement, we will countersign the
subscription agreement and issue the Shares subscribed at closing. Once you
submit the subscription agreement and it is accepted, you may not revoke or
change your subscription or request your subscription funds. All accepted
subscription agreements are irrevocable.
BUSINESS
Our Company
Issuer's Business
VPP GAS, Inc. focuses on acquiring discounted volumetric production payment
interests in natural gas assets and structuring those interests into
standardized, financeable cash flow streams. This strategic approach mitigates
risks associated with direct exploration, drilling, and operations, and instead
leverages the expertise of producer counterparties who already operate
productive natural gas wells. VPP GAS's model is intended to address significant
pain points in upstream natural gas finance, where producers often need upfront
liquidity that traditional reserve-based lending or equity capital may not
efficiently provide. The Company's projects focus on acquisitions that produce
contracted, predictable cash flow, with structurally favorable entry economics
achieved through discount-to-market pricing.
VPP GAS, Inc.'s business model capitalizes on the convergence of structured
finance, energy markets, and the ongoing need for non-dilutive liquidity
solutions among natural gas producers.
The Company sources VPP interests from producers seeking upfront liquidity,
purchasing defined volumes of future natural gas production at negotiated
discounts to prevailing or forward market prices. These acquisitions convert
uncertain, long-dated production into fixed, contracted supply positions for the
Company. VPP GAS, Inc. then structures and prices these gas volumes based on the
net present value of expected future cash flows, using market-based pricing
assumptions and agreed contractual terms. The duration, volume profile, and
pricing framework of each VPP can vary depending on the underlying asset and
counterparty objectives.
By acquiring gas at a discount and monetizing it at a structured valuation tied
to market benchmarks, the Company captures the spread between acquisition cost
and contracted value. This model enables the creation of predictable cash flow
streams that can be deployed, financed, or integrated into downstream energy or
infrastructure applications. The primary revenue streams for VPP GAS come from
the realization of VPP volumes (through physical sales, financial settlement, or
assignment), with the potential for additional revenue through structured
financings and downstream integration.
The Company is positioning itself as a participant in structured energy finance
focused on natural gas, aligning its business objectives with broader market
trends including the demand for non-dilutive producer financing and
institutional appetite for contracted, asset-backed cash flows.
Issuer's Business
VPP GAS, Inc. has entered into negotiations with a series of mobile data mining
operations which  contemplate the potential sale of certain VPP interests to
parties.
Any definitive agreements arising from these discussions are expected to be
negotiated and executed on an arms-length basis and are anticipated to contain
customary protections designed to maintain the operational and financial
separateness of the parties. Such protections are expected to include, among
other things, prohibitions on cross-collateralization, restrictions on the
commingling of funds or proceeds, and separate accounting and contractual
administration.
The Company anticipates that any such transactions will be conducted on terms
believed by management to be commercially reasonable and comparable to those
that could be obtained from unrelated third parties, while preserving the
ability of each party to pursue alternative competitive market opportunities.
Compliance with Rule 251(b)(3) and Disclosure of Targeted Entities:
Our business model contemplates that the use of proceeds will be applied toward
the acquisition of VPP interests sourced from producer counterparties identified
following qualification of this Offering. As of the date of this Offering
Circular, the Company has not entered into any definitive purchase agreements
with producer counterparties. The Company will identify and evaluate qualified
producer counterparties on an ongoing basis. The Company intends to comply with
Rule 251(b)(3) of Regulation A by ensuring that proceeds are applied consistent
with the use-of-proceeds disclosure in this Offering Circular.
Furthermore, the financial statements of any acquired entities that are material
to the Company's financial condition will be included in this Offering Circular,
in compliance with Part F/S (b)(7) of Form 1-A. To date, no significant
acquisitions have been completed that would require additional financial
disclosure, but the Company is committed to providing the necessary financial
information for any future acquisitions as required by the SEC.
DESCRIPTION OF PROPERTY
We do not own any plants, drilling rigs, or operating facilities. Each VPP
interest acquired by the Company will be evidenced by a definitive purchase and
sale agreement and recorded, where applicable, in the appropriate state and
county records as a non-operating real property interest in the underlying
natural gas reserves and production. Each VPP interest may be separately
assigned, pledged, or encumbered to potential debt providers, if any, at the
discretion of management.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS
Statements in the following discussion and throughout this registration
statement that are not historical in nature are "forward-looking statements."
You can identify forward-looking statements by the use of words such as
"expect," "anticipate," "estimate," "may," "will," "should," "intend,"
"believe," and similar expressions. Although we believe the expectations
reflected in these forward-looking statements are reasonable, such statements
are inherently subject to risk and we can give no assurances that our
expectations will prove to be correct. Actual results could differ from those
described in this registration statement because of numerous factors, many of
which are beyond our control. These factors include, without limitation, those
described under "Risk Factors." We undertake no obligation to update these
forward-looking statements to reflect events or circumstances after the date of
this registration statement or to reflect actual outcomes. Please see "Forward
Looking Statements" at the beginning of this registration statement.
The following discussion of our financial condition and results of operations
should be read in conjunction with our financial statements and the related
notes thereto and other financial information appearing elsewhere in this
registration statement. We undertake no obligation to update any forward-looking
statements in the discussion of our financial condition and results of
operations to reflect events or circumstances after the date of this
registration statement or to reflect actual outcomes.
Overview
VPP GAS, Inc. is a Lighthouse Point, FL-based company that acquires discounted
volumetric production payment interests in natural gas assets and structures
those interests into standardized, financeable cash flow streams.
VPP GAS, Inc.'s mission is to become a leader in the structured monetization of
natural gas reserves through VPP transactions. The Company executes purchase and
sale agreements with natural gas producers under which producers convey defined
volumes of future natural gas production in exchange for upfront cash, with
deliveries continuing for terms that may extend up to several years depending on
the underlying asset.
VPP GAS has built a roster of collaborators, including reservoir engineering
firms and structuring counsel, intended to support compliance, transparency, and
disciplined pricing across its portfolio. The Company's business model seeks
capital efficiencies by purchasing contracted volumes from producers at
discounts to prevailing or forward market prices, with valuation supported by
independent reserve and production review.
Revenue Recognition
The Company anticipates deriving its revenue primarily from the realization of
natural gas volumes contracted under its VPP interests, including direct sale of
physical gas at delivery points, financial settlement, or assignment of cash
flow streams to third parties. The Company will manage its financials in
accordance with Generally Accepted Accounting Principles (GAAP) and report on an
accrual basis to provide a comprehensive financial view for management and
shareholders.
The Company plans to recognize revenue under ASC 606, Revenue from Contracts
with Customers, when its performance obligations under each VPP-related sales
arrangement are satisfied, generally upon delivery of natural gas to the buyer
or upon settlement of financially settled instruments. The transaction price
will reflect the consideration the Company expects to be entitled to receive in
exchange for the contracted volumes, taking into account variable consideration
where applicable. The Company will also evaluate its VPP interests under
applicable accounting guidance for natural gas property interests, and may
classify amounts paid to acquire VPP interests as natural gas property, as
deferred receivables, or as another appropriate balance sheet category,
depending on the structure of each transaction.
Costs incurred in connection with originating and structuring VPP interests,
including reserve evaluation, legal, and due diligence costs, will be
capitalized or expensed in accordance with applicable GAAP. The Company will
record any subsequent changes in fair value or expected recoverability of its
VPP interests as required under applicable accounting standards.
The Company is conducting this Offering pursuant to Tier 1 of Regulation A,
which permits unaudited financial statements prepared in accordance with U.S.
GAAP. The financial statements included in this Offering Circular are unaudited.
Tier 1 Regulation A permits the use of unaudited financial statements prepared
in accordance with GAAP.  Based on the results of this Offering the Company
anticipates it shall obtain reviewed or audited financial statements if and when
required by applicable law, regulation, contractual commitment, or determination
of the Board of Directors, and will engage qualified independent accountants for
such purpose at that time, including PCAOB-registered firms in any instance
where such registration is required.
While the Company has not yet completed third-party due diligence on each
contemplated transaction, it plans to engage independent reservoir engineers and
reserves auditors to confirm volumes, decline curves, and projected cash flows
post-execution of each VPP. The due diligence process will utilize standard
reserve evaluation methodologies and software applications designed to model
natural gas production and economics in real time. These applications and
analyses will:
 Estimate Reserves and Production: Independent engineers will provide volumetric
 and probabilistic estimates of recoverable reserves and forward production
 curves for the wells underlying each VPP interest.
 Confirm Cash Flow Generation: Estimated production volumes will be paired with
 applicable price benchmarks (such as Henry Hub and relevant regional indices),
 basis adjustments, and transportation costs to project realized cash flows.
 Validate Acquisition Pricing: The Company will compare modeled net present
 values to negotiated purchase prices to confirm that each VPP interest meets
 internal return thresholds and discount-to-market objectives.
This independent verification is intended to provide investors with greater
confidence in the reasonableness of the Company's VPP acquisition pricing and
expected cash flow profiles.
Results of Operations
Gross revenue: The Company is pre-revenue.
General and administrative: The Company has not hired direct employees and uses
the services of individuals indicated herein.
Illustrative Operating Summary
We do not present projections. The information below is unaudited and provided
for illustration only to show the general range of outcomes we have observed in
VPP interests evaluated to date. Actual results may differ materially.
Third-party reviews, where applicable, occur on a rolling basis following
completion of a proof-of-production period.
VPP profile (illustrative)
Annual VPP contract range

Third-party review timing
Representative VPP interest
approximately $40,000 to $200,000 per VPP interest, based on a five year
volumetric commitment of natural gas, consistent with the illustrative ranges
referenced elsewhere in this Offering Circular.

rolling, subject to completion of proof of production period and availability of
reviewers

Ranges reflect variability in natural gas prices, basis differentials,
transportation costs, reservoir performance, and counterparty operations.
Figures are not guidance and should not be relied upon as indicative of future
performance of any VPP interest or portfolio.
DIRECTORS, EXECUTIVE OFFICERS, AND SIGNIFICANT EMPLOYEES
Directors and Executive Officers.
The following table sets forth the name, age, and position of our executive
officers and directors. Executive officers are elected annually by our Board of
Directors. Each executive officer holds his office until he resigns, is removed
by the Board, or his successor is elected and qualified. Directors are elected
annually by our shareholders at the annual meeting. Each director holds his
office until his successor is elected and qualified or his earlier resignation
or removal.
Name
Age
Position
Term of Office
Stephen H. Watkins
65
Chairman
Since Inception
Matthew Henderson
24
President and Secretary
Since Inception

Stephen H. Watkins has served as Chairman of the Company since inception. Mr.
Watkins is also Chairman and Chief Executive Officer of Entrex Carbon Market,
Inc. (OTC: NTRX) and is associated with other private operating and holding
companies involved in finance, technology, and business services activities.

Mr. Watkins is an entrepreneur with experience in the development of information
technology, business services, and structured finance platforms. Over the course
of his career, he has founded and managed multiple operating companies involved
in logistics, technology-enabled services, and revenue-based securities
structures.
Mr. Watkins is the author of Capital Cant Fund What It Cant Find, which
discusses challenges associated with capital formation for private companies.

Because Mr. Watkins is involved in other business activities and entities,
potential conflicts regarding the allocation of management time, strategic
opportunities, or related-party matters may arise from time to time. The Company
intends that any transactions involving related parties be conducted on
commercially reasonable terms and subject to appropriate corporate governance
procedures. The Company maintains separate books, records, accounts, and
operations from other businesses and entities associated with management.

Matthew Henderson serves as President and Secretary of the Company. Mr.
Henderson supports the Companys strategic relationship development and business
outreach initiatives. Mr. Henderson also participates in strategic development
activities associated with the Private Company Index, an initiative involving
regional private company economic indexes developed in collaboration with
members of the Dow Jones index development team.

Mr. Henderson has been recognized through nomination for Ernst & Young
Entrepreneur Of The Year and presently serves in various entrepreneurship and
business development capacities affiliated with the University of Tampa, from
which he graduated.
As the Company expands and capital resources become available, VPP GAS, Inc.
anticipates adding additional operational, financial, and administrative
personnel to support its growth initiatives. Certain individuals currently
assisting the Company in operational and business development capacities may
transition into governance, advisory, or board-level roles as management
infrastructure and staffing are expanded.
Disclosure Regarding Non-Aggregation of Offering Proceeds
VPP GAS, Inc. and Entrex Carbon Market, Inc. are separate legal entities
conducting independent business operations and separate securities offerings.
VPP GAS, Inc. maintains separate books and records, bank accounts, contractual
relationships, capitalization, accounting systems, and operational activities
from Entrex Carbon Market, Inc. and its affiliates.
The business activities of VPP GAS, Inc. are focused on the acquisition and
structuring of volumetric production payment (VPP) interests in natural gas
assets, which differ from the operational activities and business objectives of
Entrex Carbon Market, Inc. The securities offered by VPP GAS, Inc. represent a
separate investment opportunity whose performance will depend upon the
operations and financial results of VPP GAS, Inc.
All proceeds from this Offering will be utilized solely for the operations,
working capital, acquisitions, and business activities of VPP GAS, Inc. The
Company maintains separate accounts, records, and operational controls, and
Offering proceeds will not be commingled with those of any other entity. Any
transactions with affiliated parties, if any, are expected to be separately
documented and conducted on commercially reasonable terms.
Management believes the Companys operations, capitalization, governance, and use
of proceeds are maintained independently and consistent with applicable
Regulation A requirements.
For these reasons, the Company does not believe the offerings should be
aggregated for purposes of the Tier 1 Regulation A offering limit.
Family Relationships
There are no family relationships among any of the directors and executive
officers.
Involvement in Certain Legal Proceedings
Our directors and officers have not been convicted in a criminal proceeding,
excluding traffic violations or similar misdemeanors, nor have been a party to
any judicial or administrative proceeding during the past ten years that
resulted in a judgment, decree or final order enjoining the person from future
violations of, or prohibiting activities subject to, federal or state securities
laws, or a finding of any violation of federal or state securities laws, except
for matters that were dismissed without sanction or settlement. Except as set
forth in our discussion below in "Certain Relationships and Related
Transactions," our directors and officers have not been involved in any
transactions with us or any of our affiliates or associates which are required
to be disclosed pursuant to the rules and regulations of the SEC.
The cash flow projection per VPP interest is an average across all VPP
interests, factoring in scalability and structural optimization over time.
Initial VPP transactions may generate lower cash flows due to start-up costs,
structuring expenses, and early-stage portfolio formation. Subsequent VPP
interests are expected to benefit from improved origination relationships, more
efficient diligence, and enhanced structuring capabilities.
COMPENSATION OF DIRECTORS AND EXECUTIVE OFFICERS
Executive Compensation
Name and Principal Position
Year Ended
Salary ($)
Bonus ($)
Other ($)
Total ($)
Stephen H. Watkins, President
2026
0
0
0
0
Matthew Henderson
2026
0
0
0
0

Compensation for operators and directors of the Company may be provided through
agreements with affiliated entities. Directors and Officers may have additional
performance-based quotas and compensation provided exclusively at the direction
of the Board of Directors, Officers or Management.
The cash flow projections are based on representative performance data from
comparable producing natural gas wells and validated by third-party reservoir
engineers. Key assumptions include market-consistent natural gas price
assumptions, contracted volume profiles, expected basis differentials, and
assumed transportation costs. These projections may be further substantiated by
historical production data from the underlying wells and are adjusted for market
fluctuations.

Officers and Directors:
At our sole discretion we may add additional Officers and Directors and
compensate them through annual retainer fees along with reimbursement of
reasonable out-of-pocket expenses incurred in connection with attending each
meeting and/or expenses for the benefit of the company, decided exclusively by
the President and/or Board of Directors. Each independent Officer and Director
will receive $500 in connection with each meeting that they attend, plus
reimbursement of reasonable out-of-pocket expenses incurred in connection with
attending each committee meeting not held concurrently with a board meeting.
Compensation shall be accrued by the company and paid as available.
Compensation for expenses, Officers and Directors will be managed through the
sole decisions and directions of the Board of Directors.
Indemnification Agreements:
We shall enter into indemnification agreements with our Directors and Officers.
The indemnification agreements are intended to provide our Directors the maximum
indemnification permitted under law and/or requested by the respective Officer
and/or Director. Each indemnification agreement provides that VPP GAS shall
indemnify the Director or Officer who is a party to the agreement (an
"Indemnitee"), including the advancement of legal expenses, if, by reason of his
or her corporate status, the Indemnitee is, or is threatened to be made a party
to or a witness in any threatened, pending, or completed proceeding.
Employment Agreements
We have not entered into employment agreements with any of our employees,
officers and directors.
SECURITY OWNERSHIP OF MANAGEMENT AND CERTAIN SECURITY HOLDERS
Principal Stockholders
The following table sets forth information as to the shares of Stock
beneficially owned as of the date of this Offering Circular by (i) each person
known to us to be the beneficial owner of more than 5% of our common stock; (ii)
each Director; (iii) each Executive Officer; and (iv) all of our Directors and
Executive Officers as a group. Unless otherwise indicated in the footnotes
following the table, the persons as to whom the information is given had sole
voting and investment power over the Shares of common stock shown as
beneficially owned by them. Beneficial ownership is determined in accordance
with Rule 13d-3 under the Exchange Act, which generally means that any shares of
common stock subject to options currently exercisable or exercisable within 60
days of the date hereof are considered to be beneficially owned, including for
the purpose of computing the percentage ownership of the person holding such
options, but are not considered outstanding when computing the percentage
ownership of each other person. We currently have no options outstanding.

VPP GAS, Inc.
Authorized and Issued Shares

Pre Qualification and Pre Capital Raise

Stakeholder
Equity Percentage
Ubiquity Capital & Intellectual Property, LLC
     51% -   $0 @            510 shares
Henderson Capital Holding Group, LLC
     49% -   $0 @            490 shares

The Company has entered into, or intends to enter into, a management services
contract with Henderson Capital Holding Group and a separate management services
contract with Ubiquity Capital & Intellectual Property, LLC. Compensation under
each management contract will be based on a small portion of the Companys
revenue, payable in accordance with, and pursuant to, the Use of Proceeds
section of this Offering Circular. There are 1,000 shares outstanding pending
qualification, of which 510 shares (51%) are owned by Ubiquity Capital &
Intellectual Property, LLC and 490 shares (49%) are owned by Henderson Capital
Holding Group, LLC. Ubiquity Capital & Intellectual Property, LLC and Henderson
Capital Holding Group, LLC are the only shareholders of the Company prior to the
capital raise contemplated by this Offering.

Post Qualification and Post 100% Capital Raise

Stakeholder
Equity Percentage
Ubiquity Capital & Intellectual Property, LLC
     0.00255% -   $0 @            510 shares
Henderson Capital Holding Group, LLC
     0.00245% -   $0 @            490 shares
This Offering Shareholders
            99.995% - $19,999,999 @   19,999,999 shares
Total
100% - $19,999,999 @   20,000,999 shares

INTEREST OF MANAGEMENT AND OTHERS IN CERTAIN TRANSACTIONS
Code of Business Conduct and Ethics
The Company may adopt a code of business conduct and ethics upon completion of
the Offering
SECURITIES BEING OFFERED
The following summary is a description of the material terms of our capital
stock and is not complete. You should also refer to our articles of
incorporation and our bylaws, which are included as exhibits to the offering
statement of which this Offering Circular forms a part.
General
The 1,000 currently outstanding shares of Common Stock are owned by the Companys
founders, Ubiquity Capital & Intellectual Property, LLC (510 shares, 51%) and
Henderson Capital Holding Group, LLC (490 shares, 49%). Ubiquity Capital &
Intellectual Property, LLC contributed $10,000 in cash to the Company for
working capital and initial operating expenses. There are no Preferred
shareholders.
As of the date of this Offering Circular, there are 1,000 shares of common stock
currently issued and outstanding. If all 19,999,999 Shares offered hereby are
sold, there will be 20,000,999 shares of common stock outstanding immediately
following the Offering.
Limitations on Liability and Indemnification of Officers and Directors
Florida law authorizes corporations to limit or eliminate (with a few
exceptions) the personal liability of directors to corporations and their
stockholders for monetary damages for breaches of directors' fiduciary duties as
directors. Our articles of incorporation and bylaws include provisions that
eliminate, to the extent allowable under Florida law, the personal liability of
directors or officers for monetary damages for actions taken as a director or
officer. Our articles of incorporation and bylaws also provide that we must
fully indemnify and advance reasonable expenses to our directors and officers
permitted by Florida law. We are also expressly authorized to carry directors'
and officers' insurance for our directors, officers, employees, and agents for
some liabilities. We currently maintain directors' and officers' insurance
covering certain liabilities that may be incurred by directors and officers in
the performance of their duties.
The limitation of liability and indemnification provisions may discourage
stockholders from bringing a lawsuit against directors for breach of their
fiduciary duty. These provisions may also have the effect of reducing the
likelihood of derivative litigation against directors and officers, even though
such an action, if successful, might otherwise benefit us and our stockholders.
In addition, your investment may be adversely affected to the extent that, in a
class action or direct suit, we pay the costs of settlement and damage awards
against directors and officers pursuant to the indemnification provisions in our
articles of incorporation and bylaws.
There is currently no pending litigation or proceeding involving any of the
directors, officers or employees for which indemnification is sought.
MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS
The following discussion is a summary of certain material U.S. federal income
tax consequences relevant to the purchase, ownership and disposition of the
Shares, but does not purport to be a complete analysis of all potential tax
consequences. The discussion is based upon the Code, current, temporary, and
proposed U.S. Treasury regulations issued under the Code, or collectively the
Treasury Regulations, the legislative history of the Code, IRS rulings,
pronouncements, interpretations and practices, and judicial decisions now in
effect, all of which are subject to change at any time. Any such change may be
applied retroactively in a manner that could adversely affect a Stockholder.
This discussion does not address all of the U.S. federal income tax consequences
that may be relevant to a holder in light of such Stockholder's particular
circumstances or to Stockholders subject to special rules, including, without
limitation:
 A broker-dealer or a dealer in securities or currencies;
 A Limited Liability Corporation;
 A bank, thrift or other financial institution;
 A regulated investment company or a real estate investment trust;
 An insurance company;
 A tax-exempt organization;
 A person subject to the alternative minimum tax provisions of the Code;
 A person holding the Shares as part of a hedge, straddle, conversion,
 integrated or other risk reduction or constructive sale transaction;
 A partnership or other pass-through entity;
 A person deemed to sell the Shares under the constructive sale provisions of
 the Code;
 A U.S. person whose "functional currency" is not the U.S. dollar; or
 A U.S. expatriate or former long-term resident.
In addition, this discussion is limited to persons that purchase the Shares in
this offering for cash and that hold the Shares as "capital assets" within the
meaning of Section 1221 of the Code (generally, property held for investment).
This discussion does not address the effect of any applicable state, local,
non-U.S. or other tax laws, including gift and estate tax laws.
As used herein, "U.S. Holder" means a beneficial owner of the Shares that is,
for U.S. federal income tax purposes:
 an individual who is a citizen or resident of the U.S.;
 a corporation (or other entity treated as a corporation for U.S. federal income
 tax purposes) created or organized in or under the laws of the U.S., any state
 thereof or the District of Columbia;
 an estate, the income of which is subject to U.S. federal income tax regardless
 of its source; or
 a trust (1) is subject to the primary supervision of a U.S. court and the
 control of one or more U.S. persons that have the authority to control all
 substantial decisions of the trust, or (2) has a valid election in effect under
 applicable Treasury Regulations to be treated as a U.S. person.
If an entity treated as a partnership for U.S. federal income tax purposes holds
the Shares, the tax treatment of an owner of the entity generally will depend
upon the status of the particular owner and the activities of the entity. If you
are an owner of an entity treated as a partnership for U.S. federal income tax
purposes, you should consult your tax advisor regarding the tax consequences of
the purchase, ownership and disposition of the Shares.
We have not sought and will not seek any rulings from the IRS with respect to
the matters discussed herein. There can be no assurance that the IRS will not
take a different position concerning the tax consequences of the purchase,
ownership or disposition of the Shares or that any such position would not be
sustained.
Investors should also be aware that VPP interests held by the Company may be
treated for U.S. federal income tax purposes in a manner specific to natural gas
property interests, including potential application of depletion deductions and
rules applicable to production payment transactions. The tax characterization of
any particular VPP interest will depend on its specific structure and on
applicable law, and prospective investors should consult their own tax advisors
regarding the tax consequences of the Company's activities.
ADDITIONAL INFORMATION
We have filed with the SEC a Regulation A Offering Statement on Form 1-A under
the Securities Act of 1933, as amended, with respect to the Shares offered
hereby. This Offering Circular, which constitutes a part of the Offering
Statement, does not contain all of the information set forth in the Offering
Statement or the exhibits and schedules filed therewith. For further information
about us and the Shares offered hereby, we refer you to the Offering Statement
and the exhibits and schedules filed therewith. Statements contained in this
Offering Circular regarding the contents of any contract or other document that
is filed as an exhibit to the Offering Statement are not necessarily complete,
and each such statement is qualified in all respects by reference to the full
text of such contract or other document filed as an exhibit to the Offering
Statement. The Company is conducting this Offering pursuant to Tier 1 of
Regulation A and, as a Tier 1 issuer, will not be subject to the periodic and
current reporting requirements of the Securities Exchange Act of 1934, as
amended, as a result of this Offering. The Company will comply with all
reporting and filing obligations applicable to Tier 1 Regulation A issuers,
including the filing of a Form 1-Z exit report following termination or
completion of the Offering, and any reporting required by the states in which
the Offering is qualified. The SEC maintains an Internet website that contains
the Offering Statement and other information that issuers file electronically
with the SEC. The address of this site is www.sec.gov.
FINANCIALS
The Company is privately held and is conducting this Offering pursuant to Tier 1
of Regulation A, which permits the inclusion of unaudited financial statements
prepared in accordance with U.S. generally accepted accounting principles
(GAAP). The financial statements that follow are unaudited. The Company will
obtain reviewed or audited financial statements only if and when required by
applicable law, regulation, or determination of the Board of Directors.

VPP GAS, Inc
Balance Sheet
STATEMENTS ARE UNAUDITED

As of
May 1, 2026 (Inception)

ASSETS

Current Assets

Cash and equivalents

$
0

-

Other receivable

-

Total Current Assets

-

Other Assets

Investment in equity

-

Total Assets

$
-

LIABILITIES AND STOCKHOLDERS EQUITY

Current liabilities

Accounts payable and accrued expense

$
0

Total current liabilities

$
0

Non-Current liabilities

Notes payable - related parties

-

Accrued interest

-

Total Liabilities

$
0

Stockholders equity

Common Stock and APIC

$
10,000

Stock subscription receivable

-

Retained earnings

$
(10,000)

Total stockholders equity

$
0

Total liabilities and stockholders equity

$
0

F-3

VPP GAS, Inc
       Statement of Operations
            Thru May 1, 2026
STATEMENT IS UNAUDITED

Revenue

$
-

-

Operating Expenses

                 10,000

Total operating expenses

                       10,000

Net operating loss

                      -10,000

Other Income / (Expenses)

Interest income

-

Interest expense

-

Total other income

-

Net loss before taxes

-

Provision for taxes

-

Net loss

$
-10,000

F-4

VPP GAS, Inc.
Statements of Stockholders Equity
STATEMENT IS UNAUDITED

Common Stock

Stock subscription

Retained

Shares

Amount ($)

receivable

earnings

Total

Balance as of
May 1, 2026 (Inception)

1,000

$10,000

$
-

   $10,000

Net loss

$
(10,000)

$(10,000)

Ending Balance

  1,000

$10,000

$
(10,000)

              0

F-5

VPP GAS, Inc.
Statements of Cash flows
STATEMENT IS UNAUDITED

May 1, 2026 (At Inception)

Net loss

$
($10,000)

Cash flows from operating activities

Changes in operating assets and liabilities:

Net cash used in operating activities

($10,000)

Cash flows from investing activities

Note receivable - related party

 -

Net cash used in investing activities

-

Cash flows from financing activities

Stock issuance

$10,000

Notes payable - related parties

-

Net cash provided by financing activities

$10,000

Net change in cash

-

Cash at beginning of period

0

Cash at end of period

$
0

NOTE 1: BUSINESS
VPP GAS, Inc.'s mission is to acquire discounted volumetric production payment
interests in natural gas assets and structure those interests into standardized,
financeable cash flow streams. This strategic approach mitigates the operational
and exploration risks associated with direct natural gas development by
leveraging the operational expertise of producer counterparties. VPP GAS's
innovative model addresses significant pain points in upstream finance for
producers needing upfront liquidity, while offering investors structured
exposure to contracted natural gas cash flows.
NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Company recognizes revenue from its VPP-related activities when the
performance obligations under each sales arrangement are satisfied and control
of the natural gas (or proceeds therefrom) is transferred to the customer or
counterparty, consistent with Generally Accepted Accounting Principles (GAAP).
Revenue is measured based on the transaction price expected to be received from
customers. The Company follows the guidance provided under ASC 606 for revenue
recognition, which aligns revenue with the satisfaction of contractual
performance obligations.
The Company also complies with GAAP in its accounting for natural gas property
interests and follows applicable principles for the initial recognition and
subsequent measurement of VPP interests, including capitalization of acquisition
costs, depletion or amortization where appropriate, and impairment testing as
required.
For tax purposes, the Company follows Internal Revenue Code guidelines
applicable to natural gas property interests and structured energy transactions,
and adheres to applicable federal and state tax laws.
The accompanying financial statements of VPP GAS, Inc. have been prepared by our
internal accountant in accordance with accounting principles generally accepted
in the United States of America ("GAAP") and the rules of the Securities and
Exchange Commission ("SEC"). In the opinion of management, the statements
represent a fair presentation of financial position presented have been
reflected herein.
Revenue Recognition
The Company had no revenue since incorporation. Revenue shall commence upon the
closing and performance of the targeted VPP interests.
The Company intends to derive its revenue primarily from the realization of
contracted natural gas volumes under VPP interests, including direct sales of
physical gas, financial settlement, and assignment of cash flow streams.
The Company has adopted Accounting Standards Update (ASU) 2014-09, Revenue from
Contracts with Customers, Topic 606, along with all subsequent ASUs that
modified ASC 606. The implementation of this new standard had no material impact
on the measurement or recognition of revenue for the current or prior periods
presented. Contracts are valued at agreed pricing terms at inception, which may
include fixed pricing, indexed pricing, or other variable consideration
components addressed under ASC 606. In applying judgment, the Company considers
customer expectations of performance, materiality, and the core principles of
Accounting Standards Codification ("ASC") Topic 606, Revenue from Contracts with
Customers.
The Company recognizes revenue from any participation or origination fees under
ASC 606 at a point in time when the right to consideration becomes unconditional
and the Company has no remaining performance obligations. Generally, the Company
invoices customers for such fees once these conditions are met.
Income Taxes
The Company accounts for income taxes under the provisions of ASC 740 Accounting
for Income Taxes, which requires a company to first determine whether it is more
likely than not (which is defined as a likelihood of more than fifty percent)
that a tax position will be sustained based on its technical merits as of the
reporting date, assuming that taxing authorities will examine the position and
have full knowledge of all relevant information. A tax position that meets this
more likely than not threshold is then measured and recognized at the largest
amount of benefit that is greater than fifty percent likely to be realized upon
effective settlement with a taxing authority.
Deferred income taxes are recognized for the tax consequences related to
temporary differences between the carrying amounts of assets and liabilities for
financial reporting purposes and the amounts used for tax purposes at each
year-end, based on enacted tax laws and statutory tax rates applicable to the
periods in which these differences are expected to affect taxable income.
Deferred income taxes are also recognized for carryforward losses that can be
utilized to offset future taxable income. A valuation allowance is recognized
when, based on the weight of all available evidence, it is considered more
likely than not that all, or some portion, of the net deferred tax assets will
not be realized.
The Company evaluates its valuation allowance requirements based on projected
future operations, including the expected performance of its VPP interests. When
circumstances change and lead to a shift in management's judgment about the
recoverability of deferred tax assets, the impact of the change on the valuation
allowance is reflected in current income. Income tax expense is comprised of the
sum of current income tax plus the change in deferred tax assets and
liabilities.
Earnings (loss) Per Share
Basic earnings (loss) per common share is computed based on the weighted average
number of shares of all classes of common stock outstanding during the period.
Diluted earnings per common share is computed based on the weighted average
number of common shares outstanding during the period increased, when
applicable, by dilutive common stock equivalents. When the Company has a net
loss, dilutive common stock equivalents are not included as they would be
anti-dilutive.
NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740):
Simplifying the Accounting for Income Taxes, which is part of the FASB's
initiative to reduce complexity in accounting standards. The ASU eliminates
certain exceptions to the general principles of ASC 740, Income Taxes, and
simplifies income tax accounting in several areas. The standard is effective for
fiscal periods beginning after December 15, 2020, with early adoption permitted.
The Company has adopted this ASU.
The Company does not believe that there are any other new accounting
pronouncements that have been issued that might have a material impact on its
financial position or results of operations.
NOTE 3: SUBSEQUENT EVENTS
In preparing these financial statements, management has evaluated events and
transactions for potential recognition or disclosure through the date of this
Offering Circular.
The Company is not aware of any events or transactions that would impact the
financial statements.
NOTE 4: LIQUIDITY AND GOING CONCERN
The Company has been established for the benefit of potential investors with the
intent to acquire VPP interests in producing natural gas assets.
The Company has evaluated its ability to continue as a going concern in
accordance with ASC 205-40-50. As of the date of this Offering Circular, the
Company reported no cash and no operations. In light of this, management
acknowledges that there are significant risks regarding the Company's ability to
meet its obligations over the next 12 months. However, management is actively
seeking financing through this offering and other capital sources, such as
related party transactions and institutional funding, to ensure the Company can
continue its operations. Without sufficient funding from the offering or
alternative financing sources, the Company may face difficulties in sustaining
its operations as a going concern.
Legal Proceedings
The Company is not presently a party to any legal proceedings.
SIGNATURES
Pursuant to the requirements of Regulation A, the issuer certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing
on Form 1-A and has duly caused this offering statement to be signed on its
behalf by the undersigned, thereunto duly authorized, in Lighthouse Point,
Florida on the date set forth below.

VPP GAS, Inc.
By:
/s/ Stephen H. Watkins, Chairman

By-Laws
BY-LAWS OF VPP GAS, Inc.

ARTICLE I, OFFICES
Section 1. The registered office of VPP GAS, Inc. (the "Corporation") shall be
in the City of Lighthouse Point, County of Broward, State of Florida. The
Corporation may also have offices at such other places both within and outside
the State of Florida as the Board of Directors may from time to time determine
or the business of the Corporation may require.

ARTICLE II, STOCKHOLDERS
Section 1. Time and Place of Meetings. All meetings of the stockholders for the
election of directors or for any other purpose shall be held at such time and
place, within or without the State of Florida, as shall be designated by the
Board of Directors. In the absence of any such designation by the Board of
Directors, each such meeting shall be held at the principal office of the
Corporation.
Section 2. Annual Meetings. An annual meeting of stockholders shall be held for
the purpose of electing Directors and transacting such other business as may
properly be brought before the meeting. The date of the annual meeting shall be
determined by the Board of Directors.
Section 3. Special Meetings. Special meetings of the stockholders, for any
purpose or purposes, unless otherwise prescribed by law, may be called by the
Chairman of the Board and shall be called by the Secretary at the direction of a
majority of the Board of Directors, or at the request in writing of stockholders
owning a majority in amount of the entire capital stock of the Corporation
issued and outstanding and entitled to vote.
Section 4. Notice of Meetings. Written notice of each meeting of the
stockholders stating the place, date and time of the meeting shall be given not
less than ten nor more than sixty days before the date of the meeting, to each
stockholder entitled to vote at such meeting. The notice of any special meeting
of stockholders shall state the purpose or purposes for which the meeting is
called.
Section 5. Quorum. The holders of a majority of the stock issued and outstanding
and entitled to vote thereat, present in person or represented by proxy, shall
constitute a quorum at all meetings of the stockholders for the transaction of
business, except as otherwise provided by law or by the Certificate of
Incorporation or these By-Laws.
Section 6. Voting. At all meetings of the stockholders, each stockholder
entitled to vote thereat shall be entitled to vote, in person or by proxy, the
shares of voting stock owned by such stockholder of record on the record date
for the meeting. When a quorum is present or represented at any meeting, the
vote of the holders of a majority of the stock having voting power present in
person or represented by proxy shall decide any question brought before such
meeting, unless the question is one upon which, by express provision of law or
of the Certificate of Incorporation, a different vote is required.
Section 7. Informal Action By Stockholders. Any action required to be taken at a
meeting of the stockholders may be taken without a meeting, without prior notice
and without a vote, if a consent or consents in writing, setting forth the
action so taken, shall be signed by the holders of stock entitled to vote on
such matter or matters having not less than the minimum number of votes that
would be necessary to authorize or take such action at a meeting at which all
shares entitled to vote on such matter or matters were present and voted.

ARTICLE III, DIRECTORS
Section 1. General Powers. The business and affairs of the Corporation shall be
managed and controlled by or under the direction of a Board of Directors, which
may exercise all such powers of the Corporation and do all such lawful acts and
things as are not by law or by the Certificate of Incorporation or by these
By-Laws directed or required to be exercised or done by the stockholders.
Section 2. Number, Qualification and Tenure. The Board of Directors shall
consist of not less than one (1) and not more than ten (10) members. Within the
limits above specified, the number of Directors shall be determined from time to
time by resolution of the Board of Directors. The Directors shall be elected at
the annual meeting of the stockholders, and each Director elected shall hold
office until his or her successor is elected and qualified or until his or her
earlier resignation or removal. Directors need not be stockholders.
Section 3. Vacancies. Vacancies and newly created directorships resulting from
any increase in the number of directors may be filled by a majority of the
Directors then in office, though less than a quorum, and each Director so chosen
shall hold office until his or her successor is elected and qualified or until
his or her earlier resignation or removal.
Section 4. Place of Meetings. The Board of Directors may hold meetings, both
regular and special, either within or without the State of Florida.
Section 5. Regular Meetings. The Board of Directors shall hold a regular
meeting, to be known as the annual meeting, immediately following each annual
meeting of the stockholders. Other regular meetings of the Board of Directors
shall be held at such time and at such place as shall from time to time be
determined by the Board.
Section 6. Special Meetings. Special meetings of the Board may be called by the
Chairman of the Board. Special meetings shall be called by the Secretary on the
written request of any two Directors.
Section 7. Quorum. At all meetings of the Board, a minimum of two Directors
shall constitute a quorum for the transaction of business, and the act of a
majority of the Directors present at any meeting at which there is a quorum
shall be the act of the Board of Directors, except as may be otherwise
specifically provided by law.
Section 8. Action without Meeting. Unless otherwise restricted by the
Certificate of Incorporation or these By-Laws, any action required or permitted
to be taken at any meeting of the Board of Directors or of any committee thereof
may be taken without a meeting, if all members of the Board or committee, as the
case may be, consent thereto in writing, and the writing or writings are filed
with the minutes of proceedings of the Board or committee.
Section 9. Attendance by Telephone. Members of the Board of Directors, or of any
committee designated by the Board of Directors, may participate in a meeting of
the Board of Directors, or any committee, by means of conference telephone or
similar communications equipment by means of which all persons participating in
the meeting can hear each other, and such participation in a meeting shall
constitute presence in person at the meeting.
Section 10. Compensation. The Board of Directors shall have the authority to fix
the compensation of Directors, which may include their expenses, if any, of
attendance at each meeting of the Board of Directors or of a committee.

ARTICLE IV, OFFICERS
Section 1. Enumeration. The officers of the Corporation shall be chosen by the
Board of Directors and shall be a President and a Secretary. The Board of
Directors may also elect a Chairman of the Board, one or more Vice Presidents, a
Treasurer, one or more Assistant Secretaries, one or more Assistant Treasurers
and such other officers and agents as it shall deem appropriate. Any number of
offices may be held by the same person.
Section 2. Term of Office. The officers of the Corporation shall be elected at
the annual meeting of the Board of Directors and shall hold office until their
successors are elected and qualified. Any officer elected or appointed by the
Board of Directors may be removed at any time by the Board of Directors.
Section 3. Chairman of the Board. The Chairman of the Board, when elected, shall
have general supervision, direction and control of the business and affairs of
the Corporation, subject to the control of the Board of Directors, shall preside
at meetings of stockholders and shall have such other functions, authority and
duties as customarily appertain to the office of the chief executive of a
business corporation or as may be prescribed by the Board of Directors.
Section 4. President. During any period when there shall be an office of
Chairman of the Board, the President shall be the chief operating officer of the
Corporation and shall have such functions, authority and duties as may be
prescribed by the Board of Directors or the Chairman of the Board. During any
period when there shall not be an office of Chairman of the Board, the President
shall be the chief executive officer of the Corporation.
Section 5. Secretary. The Secretary shall keep a record of all proceedings of
the stockholders of the Corporation and of the Board of Directors, and shall
perform like duties for the standing committees when required. The Secretary
shall give, or cause to be given, notice, if any, of all meetings of the
stockholders and shall perform such other duties as may be prescribed by the
Board of Directors, the Chairman of the Board or the President.

ARTICLE V, CERTIFICATES OF STOCK
Section 1. Form. The shares of the Corporation shall be represented by
certificates in the form approved by the Secretary; provided, however, that the
Board of Directors may provide by resolution or resolutions that some or all of
any or all classes or series of the Corporation's stock shall be uncertificated
shares.
Section 2. Transfer. Upon surrender to the Corporation or the transfer agent of
the Corporation of a certificate for shares duly endorsed or accompanied by
proper evidence of succession, assignment or authority to transfer, it shall be
the duty of the Corporation to issue a new certificate of stock or
uncertificated shares in place of any certificate theretofore issued by the
Corporation to the person entitled thereto, cancel the old certificate and
record the transaction on its books.
Section 3. Replacement. In case of the loss, destruction or theft of a
certificate for any stock of the Corporation, a new certificate of stock or
uncertificated shares in place of any certificate theretofore issued by the
Corporation may be issued upon satisfactory proof of such loss, destruction or
theft and upon such terms as the Board of Directors may prescribe.

ARTICLE VI, INDEMNIFICATION OF DIRECTORS AND OFFICERS
Section 1. The Corporation shall indemnify, in accordance with and to the full
extent now or hereafter permitted by law, any person who was or is a party or is
threatened to be made a party to any threatened, pending or completed action,
suit or proceeding, whether civil, criminal, administrative or investigative, by
reason of the fact that such person is or was a director, officer, employee or
agent of the Corporation, or is or was serving at the written request of the
Corporation as a director, officer, employee or agent of another corporation,
partnership, joint venture, trust or other enterprise, against any liabilities,
expenses, judgments, fines and amounts paid in settlement actually and
reasonably incurred by such person in connection with such action, suit or
proceeding.
Section 2. Expenses incurred in defending a civil or criminal action, suit or
proceeding shall be paid by the Corporation in advance of the final disposition
of such action, suit or proceeding upon receipt of an undertaking by or on
behalf of the director, officer, employee or agent to repay such amount if it
shall ultimately be determined that such director, officer, employee or agent is
not entitled to be indemnified by the Corporation.
Section 3. The indemnification provided by this article shall not be deemed
exclusive of any other rights to which those indemnified may be entitled under
any law, by-law, agreement, vote of stockholders or disinterested directors or
otherwise.
Section 4. The Corporation may purchase and maintain insurance on behalf of any
person who is or was a director, officer, employee or agent of the Corporation
against any liability asserted against such person and incurred by such person
in any such capacity.

ARTICLE VII, GENERAL PROVISIONS
Section 1. Fiscal Year. The fiscal year of the Corporation shall be fixed by
resolution of the Board of Directors.
Section 2. Corporation Seal. The corporate seal, if any, shall be in such form
as may be approved from time to time by the Board of Directors.
Section 3. Waiver of Notice. Whenever any notice is required to be given under
law or the provisions of the Certificate of Incorporation or these By-Laws, a
waiver thereof in writing, signed by the person or persons entitled to said
notice, whether before or after the time stated therein, shall be deemed
equivalent to notice.
Section 4. Books. The Corporation will maintain or cause to be maintained
separate, full and accurate books and records of the Corporation.

ARTICLE VIII, AMENDMENTS
These By-Laws may be altered, amended or repealed or new By-Laws may be adopted
by the Board of Directors. The fact that the power to amend, alter, repeal or
adopt these By-Laws has been conferred upon the Board of Directors shall not
divest the stockholders of the same powers if granted by statute.

Appendix A, Terms Clarification
Term
Clarification
VPP Interest
A "VPP interest" is a volumetric production payment, generally a non-operating,
non-cost-bearing interest entitling the holder to receive a defined volume of
future natural gas production (or proceeds therefrom) from specified wells or
properties, until the contracted volumes are delivered or the contract otherwise
terminates.
Underlying Asset
The natural gas wells, leases, or properties from which contracted VPP volumes
are produced and delivered. The producer counterparty retains operational
control of the underlying asset.
Producer Counterparty
A natural gas producer that conveys a VPP interest to the Company in exchange
for upfront cash. The producer continues to operate the underlying wells and is
responsible for production costs.
Delivery Point
The contractually specified location, typically a gathering or pipeline
interconnect, at which contracted volumes are delivered or measured for purposes
of settlement.
Proof of Production (POP)
A defined test period during which actual production performance is measured
against expected volumes prior to finalization of the purchase price for a VPP
interest.

Attachment A, Executed VPP LOI
As of the date of this Offering Circular, the Company has entered into a
non-binding framework Letter of Intent relating to potential VPP acquisition
opportunities. No definitive purchase agreements have been executed, and any
transactions remain subject to due diligence, financing availability, reserve
review, and negotiation of final terms.

```

### Attached PDF Documents

**Attachment 1:** `1A_AmSum_VPPGAS.pdf`

_No text found in this document._

**Attachment 2:** `vppgasregaFiled_3.pdf`

_No text found in this document._

### UNITED STATES SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549**

## FORM 1-A

### REGULATION A OFFERING STATEMENT
### UNDER THE SECURITIES ACT OF 1933

### Item 1. Issuer Information

**Exact name of issuer:** VPP GAS, Inc

**Jurisdiction of Incorporation/Organization:** FL

**Year of Incorporation:** 2026

**CIK:** 0002134530

**I.R.S. Employer Identification Number:** 42-2347426

**Primary Standard Industrial Classification Code:** 1311

**Total number of full-time employees:** 1

**Total number of part-time employees:** 0

**Address of Principal Executive Offices:** 2436 NORTH FEDERAL HIGHWAY, —, LIGHTHOUSE POINT, FL 33064

**Company Phone:** 9548566659

**Person to contact:** Stephen Howard Watkins

### Financial Statements

**Balance Sheet Information**

| Metric                                   | Amount    |
|:---|:---|
| Cash and Cash Equivalents                | $0.00     |
| Investment Securities                    | $0.00     |
| Accounts and Notes Receivable            | $0.00     |
| Property, Plant and Equipment (PP&E)     | $0.00     |
| Total Assets                             | $0.00     |
| Accounts Payable and Accrued Liabilities | $0.00     |
| Long-Term Debt                           | $0.00     |
| Total Liabilities                        | $10000.00 |
| Total Stockholders' Equity               | $10000.00 |
| Total Liabilities and Equity             | $0.00     |

**Statement of Comprehensive Income Information**

| Metric                                    | Amount   |
|:---|:---|
| Total Revenues                            | $0.00    |
| Costs and Expenses Applicable to Revenues | $0.00    |
| Depreciation and Amortization             | $0.00    |
| Net Income                                | $0.00    |
| Earnings Per Share - Basic                | 0.00     |
| Earnings Per Share - Diluted              | 0.00     |

**Auditor Information**

| Metric          | Amount                 |
|:---|:---|
| Name of Auditor | Stephen Howard Watkins |

### Outstanding Securities

| Class   |   Outstanding | CUSIP   | Publicly Traded   |
|:---|---:|:---|:---|
|  |             0 |  |  |
|  |             0 |  |  |
|  |             0 |  |  |

### Item 2. Issuer Eligibility
- [x] The issuer certifies that all of the statements in this part are true.

### Item 3. Application of Rule 262
- [x] The issuer certifies that it is not disqualified and has not been involved in any disqualifying event.

### Item 4. Summary Information Regarding the Offering

**Tier:** Tier1

**Financial Statement Status:** Unaudited

**Type of Securities Offered:** Equity (common or preferred stock)

**Is this a delayed or continuous offering?** Yes

**Was or is the offering to take place within one year after qualification?** No

**Was or is the offering to commence within two days after qualification?** No

**Is this a best efforts offering?** Yes

**Was there any solicitation of interest?** Yes

**Are there any resale securities by affiliates of the issuer?** No

**Offering Amounts**

| Description                                                     | Amount       |
|:---|:---|
| Number of securities offered                                    | 19999999     |
| Number of securities outstanding                                |  |
| Price per security                                              | $1.00        |
| Issuer's aggregate offering price                               | $19999999.00 |
| Aggregate offering price of securities held by security holders | $0.00        |
| Aggregate price of securities offered concurrently              | $0.00        |
| Total aggregate offering price                                  | $19999999.00 |

**Anticipated Fees**

| Service Provider   | Name   | Fees   |
|:---|:---|:---|
| Auditor            |  |  |
| Legal              |  |  |
| Promoters          |  |  |

**Estimated Net Proceeds to the Issuer:** —

### Item 5. Jurisdictions in Which Securities are to be Offered

FL