Item 2 - Management's Discussion and Analysis or Plan of Operation

Liquidity and Capital Resources

As of March 31, 2009, total assets were $2,708,659 and $1,763,999 in current liabilities. As of December 31, 2008, total assets were $2,817,723 and $1,129,905 in current liabilities. Our revenues for the three months ended March 31, 2009 and 2008 were $82, 861 and $162,953, respectively. The Company sustained losses of $1,934,467 and $417,039 for the three months ended March 31, 2009 and 2008, respectively. Cash used in operating activities was $647,246 and $1,036,123 for the three months ended March 31, 2009 and 2008, respectively.

Our financial statements are prepared using principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, we do not have significant cash or other material liquid assets, nor do we have an established source of revenue sufficient to cover our operating costs and to allow us to continue as a going concern. We may, in the future, experience significant fluctuations in our results of operations. If we are required to obtain additional debt and equity financing or our illiquidity could suppress the value and price of our shares if and when trading in those shares develops. However, our future offerings of securities may not be undertaken, and if undertaken, may not be successful or the proceeds derived from these offerings may be less than anticipated and/or may be insufficient to fund operations and meet the needs of our business plan. Our current working capital is not sufficient to cover expected cash requirements for 2008 or to bring us to a positive cash flow position. It is possible that we will never become profitable and will not be able to continue as a going concern.

---

On March 5, 2008 the Company acquired Aegeon, LLC which is a coatings manufacturer with over 30 years of continuous operations in the Houston, Texas area.

Since the acquisition, the Company has been actively involved in increasing the production capacity of the plant facility. As of the date of this filing, the plant has gone from averaging 1 batch per day of coatings production to over 4 batches per day. Additionally there have been changes in the overall plant design to allow for more staging areas and raw materials prep areas to facilitate a more timely production approach.

The Company's management is also working with our raw materials suppliers to negotiate better pricing through increased purchases and through detailed forecasting. The Company has had very good reception from our suppliers. Management believes that through better buying practices that a cost savings of 5 to 10 percent can be realized.

The Company has secured a favorable location near Tianjin for its manufacturing facility. The facility will be a distribution point for coatings manufactured at our Houston facility and shipped to China as we continue to complete the design and implementation phase for our China facility which should be operational by the end of this year.

Finally, the Company continues to grow its domestic business opportunities in the transportation industry and the RV industry. The Company's strategic relationship with American Cargo continues to grow with American Cargo continuing its production pace for full implementation of its objective of producing 50 truck bodies per month utilizing the TRUSSCORE brand laminated panels.

In summary, the Company's management sees the beginning of traction in the implementation of its strategic plan to reach its stated goals and the first quarter is evidence of this movement. While much hard work is required and anticipated the Company's management team is up to the challenge.