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<table style="margin-top: 0px; font: bold 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0">
<tr style="text-align: justify; vertical-align: top;">
<td style="text-align: left; width: 0.75in;"><u>NOTE 1</u></td>
<td style="text-align: justify;"><u>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION</u></td>
</tr>
</table>
<p style="text-align: justify; margin: 0pt 0px 0pt 27pt; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>(A) Basis of Presentation.</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">USA InvestCo Holdings, Inc. (a development stage company) (the "Company") was incorporated under the laws of the State of Nevada on January 20, 2011 under the name of Lambent Solutions Corp.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">On July 25, 2012, the Company entered into a Stock Purchase Agreement (the “SPA”) with the former sole director and officer of the Company (the “Seller”), and the current sole director and officer (the “Purchaser”), under which the Purchaser purchased 4,500,000 shares of common stock, par value $0.001 per share, of the Company (the “Shares”), for an aggregate purchase price of $126,000, payable in full to the Seller (a “Change of Control”). The Shares represent all of the Seller’s interest in and to any securities of the Company, and make up 81.227% of the issued and outstanding shares of common stock of the Company. The SPA closed and the Change of Control occurred on July 25, 2012.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">In connection with the Change of Control, on September 5, 2012, the Company amended its Articles of Incorporation to change its name to USA InvestCo Holdings, Inc.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">The Company previously offered an advertising system for real estate brokers and agents. The Company has ceased operations in this area in anticipation of a potential merger with USA Holdings, Inc. The Company has not entered into any definitive agreement with USA Holdings, Inc. as of the date hereof. The Company does not currently have any operations.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">It is management’s opinion however, that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>(B) Use of Estimates</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Significant estimates include the valuation of deferred taxes assets and the valuation of in kind contribution of services and interest. Actual results could differ from those estimates.</p>
<p style="text-align: justify; margin: 0pt 0px 0pt 27pt; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>(C) Cash and Cash Equivalents</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At August 31, 2012 and February 29, 2012, the Company had no cash equivalents.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: bold 10pt times new roman, times, serif;"><i><u>(D) Loss Per Share</u></i></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: bold 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: bold 10pt times new roman, times, serif;"><font style="font-weight: normal; text-underline-style: none;">Basic and diluted net loss per common share is computed based upon the weighted average common shares outstanding as defined by FASB
ASC No. 260, “Earnings Per Share.” As of August 31, 2012 and 2011 there were no common share equivalents outstanding.</font></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: bold 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: bold 10pt times new roman, times, serif;"><b><i><u>(E) Income Taxes</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carryingamounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: bold 10pt times new roman, times, serif;"><i><u>(F) Business Segments</u></i></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><font style="font-weight: normal; text-underline-style: none;"> </font></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><font style="font-weight: normal; text-underline-style: none;">The Company operates in one segment and therefore segment information is not presented.</font></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>(G) Revenue Recognition</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">The Company will recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured.</p>
<p style="text-align: center; margin: 0pt 0px; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>(H) Recent Accounting Pronouncements</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i> </i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">In July 2012, the FASB issued updated guidance on the periodic testing of indefinite-lived intangible assets, other than goodwill, for impairment. This updated guidance will allow companies the option to first assess qualitative factors to determine if it is more-likely-than-not that an indefinite-lived intangible asset might be impaired and whether it is necessary to perform the quantitative impairment test required under current accounting standards. This guidance is applicable for reporting periods beginning after September 15, 2012.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">In December 2011, FASB issued Accounting Standards Update 2011-11, Balance Sheet - Disclosures about Offsetting Assets and Liabilities” to enhance disclosure requirements relating to the offsetting of assets and liabilities on an entity's balance sheet. The update requires enhanced disclosures regarding assets and liabilities that are presented net or gross in the statement of financial position when the right of offset exists, or that are subject to an enforceable master netting arrangement. The new disclosure requirements relating to this update are retrospective and effective for annual and interim periods beginning on or after January 1, 2013. The update only requires additional disclosures, as such, we do not expect that the adoption of this standard will have a material impact on our results of operations, cash flows or financial condition.</p>
<table style="margin-top: 0px; font: bold 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0">
<tr style="text-align: justify; vertical-align: top;">
<td style="text-align: left; width: 0.75in;"><u>NOTE 2</u></td>
<td style="text-align: justify;"><u>STOCKHOLDERS’EQUITY</u></td>
</tr>
</table>
<p style="text-align: left; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: bold 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>(A) In-Kind Contribution</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">For the six months ended August 31, 2012, a shareholder of the Company contributed services having a fair value of $1,500 (See Note 4).</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>(B) Stock Issued for Cash</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">On February 22, 2011, the Company issued 4,500,000 shares of common stock to its sole director having a fair value of $4,500 ($0.001/share) in exchange for services (See Note 4).</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">For the year ended February 29, 2012 the Company sold 1,040,000 common shares at $0.02 per share to various investors, for gross proceeds of $20,800.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">The authorized capital of the Company is 75,000,000 common shares with a par value of $0.001 per share.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>(C) Change of Control and Name Change</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i> </i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">On July 25, 2012, the Company entered into a Stock Purchase Agreement (the “SPA”) with the former sole director and officer of the Company (the “Seller”), and the current sole director and officer (the “Purchaser”), under which the Purchaser purchased 4,500,000 shares of common stock, par value $0.001 per share, of the Company, constituting 81.227% of the issued and outstanding shares of common stock of the Company. The SPA closed and the Change of Control occurred on July 25, 2012.</p>
<p style="text-align: justify; margin: 0pt 0px 0pt 27pt; font: 10pt times new roman, times, serif;">  </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">On September 5, 2012, the Company amended its Articles of Incorporation to change its name to USA InvestCo Holdings, Inc.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>(D) Expenses paid on Company’s’ behalf</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">During the six months ended August 31, 2012, the former controlling stockholders(prior to the Purchase Agreement) paid $21,200 of accounts payable and forgave a related party note payable of $12,378 on the Company’s behalf. The $33,578 was recorded as an in kind contribution of capital (See Notes 3 and 4).</p>
<table style="margin-top: 0px; font: bold 10pt times new roman, times, serif; margin-bottom: 0px;" cellspacing="0" cellpadding="0">
<tr style="text-align: justify; vertical-align: top;">
<td style="text-align: left; width: 0.75in;"><u>NOTE 4</u></td>
<td style="text-align: justify;"><u>RELATED PARTY TRANSACTIONS</u></td>
</tr>
</table>
<p style="text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">For the six months ended August 31, 2012, a shareholder of the Company contributed services having a fair value of $1,500 (See Note 2(A)).</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">During the six months ended August 31, 2012, the former controlling stockholder (prior to the Purchase Agreement) forgave loans of $12,378 and this was recorded by the Company as contributed capital (See Note 3).</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">During the six month ended August 31, 2012 the Company received $8,222 from a former principal stockholder. Pursuant to the terms of the loan, the loan is non-interest bearing, unsecured and is due on demand (See Note 2(A)). As of February 29, 2012, the Company was indebted to the director of the Company for the amount of $4,156. The amount is due on demand, non-interest bearing and unsecured (See Note 3). The total of these two loans equals $12,378 and was subsequently forgiven as noted above.</p>
<p style="text-align: justify; margin: 0pt 0px 0pt 27pt; font: 10pt times new roman, times, serif;">  </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">On February 22, 2011, the Company issued 4,500,000 shares of common stock to its sole Directorhaving a fair value of $4,500 ($0.001/share) in exchange for services (See Note 2 (B)).</p>
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<tr style="text-align: justify; vertical-align: top;">
<td style="text-align: left; width: 0.75in;"><u>NOTE 3</u></td>
<td style="text-align: justify;"><u>NOTE PAYABLE – RELATED PARTY</u></td>
</tr>
</table>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">During the six months ended August 31, 2012, the former controlling stockholders forgave loans of $12,378 and this was recorded by the Company as contributed capital (See Note 4).</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">During the six months ended August 31, 2012 the Company received $8,222 from a former principal stockholder. Pursuant to the terms of the loan, the loan is non-interest bearing, unsecured and is due on demand (See Note 4). As of February 29, 2012, the Company was indebted to the director of the Company for the amount of $4,156. The amount is due on demand, non-interest bearing and unsecured (See Note 4). The total of these two loans equals $12,378 and was subsequently forgiven as noted above.</p>
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<td style="text-align: left; width: 0.75in;"><u>NOTE 5</u></td>
<td style="text-align: justify;"><u>GOING CONCERN</u></td>
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<p style="text-align: justify; margin: 0pt 0px 0pt 27pt; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">As reflected in the accompanying unaudited condensed financial statements, the Company is in the development stage with minimal operations, used cash in operations of $58,878 from inception and has a net loss since inception of $60,777. There is also a working capital and stockholders’ deficiency of $399. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital through shareholder loans and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: left; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><font style="font-weight: normal; text-underline-style: none;">Management believes that actions presently being taken to obtain additional funding and implement its strategic plans provide the opportunity for the Company to continue as a going concern.</font> </p>
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<td style="text-align: left; width: 0.75in;"><u>NOTE 6</u></td>
<td style="text-align: justify;"><u>SUBSEQUENT EVENTS</u></td>
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<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">On September 5, 2012, the Company filed a Certificate of Amendment to its Articles of Incorporation (the “Name Change”) with the Secretary of State of the State of Nevada to change its name from “Lambent Solutions Corp.” to “USA InvestCo Holdings, Inc.”</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">The Name Change was effected in connection with the Company’s potential business combination with USA Holdings, Inc., a land development company that is primarily focused on projects in the coastal regions of North Carolina. The Company has not entered into any definitive agreement with USA Holdings, Inc. as of the date hereof. </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>(A) Basis of Presentation.</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">USA InvestCo Holdings, Inc. (a development stage company) (the "Company") was incorporated under the laws of the State of Nevada on January 20, 2011 under the name of Lambent Solutions Corp.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">On July 25, 2012, the Company entered into a Stock Purchase Agreement (the “SPA”) with the former sole director and officer of the Company (the “Seller”), and the current sole director and officer (the “Purchaser”), under which the Purchaser purchased 4,500,000 shares of common stock, par value $0.001 per share, of the Company (the “Shares”), for an aggregate purchase price of $126,000, payable in full to the Seller (a “Change of Control”). The Shares represent all of the Seller’s interest in and to any securities of the Company, and make up 81.227% of the issued and outstanding shares of common stock of the Company. The SPA closed and the Change of Control occurred on July 25, 2012.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">In connection with the Change of Control, on September 5, 2012, the Company amended its Articles of Incorporation to change its name to USA InvestCo Holdings, Inc.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">The Company previously offered an advertising system for real estate brokers and agents. The Company has ceased operations in this area in anticipation of a potential merger with USA Holdings, Inc. The Company has not entered into any definitive agreement with USA Holdings, Inc. as of the date hereof. The Company does not currently have any operations.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">It is management’s opinion however, that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>B) Use of Estimates</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Significant estimates include the valuation of deferred taxes assets and the valuation of in kind contribution of services and interest. Actual results could differ from those estimates. </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>(C) Cash and Cash Equivalents</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At August 31, 2012 and February 29, 2012, the Company had no cash equivalents.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: bold 10pt times new roman, times, serif;"><i><u>D) Loss Per Share</u></i></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: bold 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: bold 10pt times new roman, times, serif;"><font style="font-weight: normal; text-underline-style: none;">Basic and diluted net loss per common share is computed based upon the weighted average common shares outstanding as defined by FASB ASC No. 260, “Earnings Per Share.” As of August 31, 2012 and 2011 there were no common share equivalents outstanding.</font> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: bold 10pt times new roman, times, serif;"><b><i><u>(E) Income Taxes</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carryingamounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: bold 10pt times new roman, times, serif;"><i><u>F) Business Segments</u></i></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><font style="font-weight: normal; text-underline-style: none;"> </font></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><font style="font-weight: normal; text-underline-style: none;">The Company operates in one segment and therefore segment information is not presented.</font></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>(G) Revenue Recognition</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">The Company will recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i><u>(H) Recent Accounting Pronouncements</u></i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"><b><i> </i></b></p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">In July 2012, the FASB issued updated guidance on the periodic testing of indefinite-lived intangible assets, other than goodwill, for impairment. This updated guidance will allow companies the option to first assess qualitative factors to determine if it is more-likely-than-not that an indefinite-lived intangible asset might be impaired and whether it is necessary to perform the quantitative impairment test required under current accounting standards. This guidance is applicable for reporting periods beginning after September 15, 2012.</p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;"> </p>
<p style="text-align: justify; text-indent: 0px; margin: 0pt 0px 0pt 0.75in; font: 10pt times new roman, times, serif;">In December 2011, FASB issued Accounting Standards Update 2011-11, Balance Sheet - Disclosures about Offsetting Assets and Liabilities” to enhance disclosure requirements relating to the offsetting of assets and liabilities on an entity's balance sheet. The update requires enhanced disclosures regarding assets and liabilities that are presented net or gross in the statement of financial position when the right of offset exists, or that are subject to an enforceable master netting arrangement. The new disclosure requirements relating to this update are retrospective and effective for annual and interim periods beginning on or after January 1, 2013. The update only requires additional disclosures, as such, we do not expect that the adoption of this standard will have a material impact on our results of operations, cash flows or financial condition.</p>
4500000
0.001
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126000
0.81227
2012-07-25
1500
0
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0.001
0.02