ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Executive Overview

We are a development stage company and have not recorded revenues from operations for the past two fiscal years. During the next twelve months our management intends to actively seek an operating company to acquire or merge with which may provide operating revenue. Based on current regulatory conditions, management believes that it is possible, if not probable, for a company like ours, without many assets or liabilities, to negotiate a merger with, or acquisition of, a viable private company. The opportunity arises principally because of the high legal and accounting fees and the length of time associated with the process of "going public." However, management believes the struggling global economy will restrict the number of business opportunities available to us and will restrict the cash available for such transactions.
There can be no assurance in the current economy that we will be able to acquire an interest in an operating company. If a merger or acquisition proves unsuccessful, then it is possible that we may decide not to pursue further merger/acquisition activities.

As of the date of this filing, we have not identified any assets or business opportunities for acquisition or merger. Potential investors must recognize that our management may effect transactions having a potentially adverse impact upon our shareholders pursuant to the authority and discretion of our management to complete acquisitions without submitting any proposal to the stockholders for their consideration. In addition, because we have limited capital available for investigation of business opportunities and management has limited experience in business analysis, we may not discover or adequately evaluate adverse facts about any particular business opportunity. All risks inherent in new and inexperienced enterprises are inherent in our plan.

Financial Condition

We have had recurring operating losses for the past two fiscal years and, historically, we have relied on loans to meet our cash requirements. The majority of our expenses are related to the preparation of our periodic reports under the Exchange Act. These expenses include legal, accounting and professional services and costs required to prepare and file our reports with the SEC. We are unable to pay cash for these services and we will need to borrow or raise additional funds during the next twelve months.

At September 30, 2009 we had cash of $1,082 and total liabilities of $59,995.
In the short term, we intend to rely on debt or equity transactions with third parties and/or related parties to provide operating capital. We may repay this debt with cash, if available, or we may convert the debt into common stock. We also may issue common stock in consideration for services rendered to us.

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If we obtain a business opportunity, then it may be necessary to raise additional capital through the sale of our common stock. We anticipate that the common stock will be issued pursuant to exemptions to registration provided by federal and state securities laws. The purchasers and manner of issuance will be determined according to our financial needs and the available exemptions from the registration requirements. We do not currently intend to make a public offering of our stock. We also note that if we issue more shares of our common stock, then our shareholders may experience dilution in the value per share of the common stock they hold.

Off-Balance Sheet Arrangements

None.