ITEM 6: MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

Our plan of operation for the next 12 months is to enter into reproduction and distribution agreements for films and videos. We are currently in the process of contacting either independent distributors or affiliated entities of larger studios to acquire content or rights to content. We believe that independent distributors will afford us the best opportunity to locate niche content that can be distributed to satellite or cable television companies, which is where we believe our initial business will be concentrated. We are also targeting affiliated entities of larger studios as they often possess orphaned divisions with niche content that is not being actively or properly marketed. Our transaction goals are either to acquire an independent distributor or to acquire, lease, or acquire the rights to content from the affiliates of larger studios. Once we have executed agreements for at least ten films or videos, we will commence marketing the reproduced DVDs to theaters, retailers, and distributors. Although we are actively pursuing acquisition transactions, to date we have not entered into any such agreements or closed on any acquisitions.

Over the next 12 months, we anticipate spending approximately $20,000 on professional fees and administrative expenses, including fees payable in connection with compliance with reporting obligations, and $40,000 on marketing expenses. Total expenditures over the next 12 months are expected to be approximately $60,000.

While we have sufficient funds on hand to commence business operations, our cash reserves are not sufficient to meet our obligations for the next 12-month period. As a result, we will need to seek additional funding in the near future. We currently do not have a specific plan of how we will obtain such funding; however, we anticipate that additional funding will be in the form of equity financing from the sale of our Common Stock. We may also seek to obtain short-term loans from our President, although no such formal arrangement has been made. At this time, we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of our Common Stock or through a loan from our President to meet our obligations over the next 12 months. We do not have any arrangements in place for any future equity financing.

Results of Operations for the Fiscal Year Ended April 30, 2007

We did not earn any revenues during the fiscal year ended April 30, 2007. We incurred operating expenses in the amount of $35,386 for the fiscal year. These operating expenses were comprised of management fees of $6,000, office and general expenses of $12,932, professional fees of $10,454 and rent of $6,000.

Our net loss in fiscal 2007 of $35,386 was higher than in fiscal 2006 of $3,793 primarily due to expenses related to professional fees incurred for the filing of our registration statements with the Securities and Exchange Commission on Form SB-2, and the general and administrative costs incurred for a full year of operations in fiscal 2007 compared to a partial year of operations in fiscal 2006.

We have not attained profitable operations and are dependent upon obtaining financing to pursue future acquisitions. For these reasons, there is substantial doubt that we will be able to continue as a going concern.

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