Pursuant to and in accordance with guidance provided by the staff of the Securities and Exchange Commission (the "SEC"), the Registrant is filing as an exhibit to this Form 8-K the financial statements for the quarter ended April 30, 2008 of its wholly owned operating subsidiary, KY USA Energy, Inc. ("KY USA"). The Registrant acquired KY USA (for SEC accounting purposes, the "financial acquiror") in a reverse triangular merger which closed on May 2, 2008 (the "Merger"), as more fully disclosed in the Registrant's Form 8-K filed with the SEC on May 5, 2008 and, following the Merger, changed its fiscal year end to October 31, to match the fiscal year end of KY USA. The Registrant will file with the SEC its first combined quarterly report on Form 10-Q following the Merger for the interim period ending July 31, 2008.

Exhibits filed as part of this Current Report are as follows:

Exhibit No.     Exhibit Description
99.1            Balance sheet of KY USA Energy, Inc. as of April 30, 2008,
                statement of changes in stockholder's deficit from October 5, 2007
                through April 30, 2008 and the related statements of operations and
                cash flows for the periods from February 1, 2008 through April 30,
                2008, from November 1, 2007 through April 30, 2008 and from
                inception on October 5, 2007 through April 30, 2008.