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<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="Context_6ME_30-Nov-2012">&lt;div style="text-indent: 0pt; display: block;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
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&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt; font-weight: bold;"&gt;2.&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
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&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt; font-weight: bold;"&gt;Significant Accounting Policies&lt;/font&gt;&lt;/div&gt;
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&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18.6pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(a)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
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&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Interim Financial Statements&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;These interim unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information.&amp;#160;&amp;#160;They do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.&amp;#160;&amp;#160;Therefore, these financial statements should be read in conjunction with the Company&amp;#8217;s audited financial statements and notes thereto for the year ended May 31, 2012.&lt;/font&gt;&lt;/div&gt;
&lt;div style="text-indent: 0pt; display: block;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company&amp;#8217;s financial position at November 30, 2012, and the results of its operations and cash flows for the six month period ended November 30, 2012.&amp;#160;&amp;#160;The results of operations for the period ended November 30, 2012 are not necessarily indicative of the results to be expected for future quarters or the full year.&lt;/font&gt;&lt;/div&gt;
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&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(b)&lt;/font&gt;&lt;/div&gt;
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&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Basis of Presentation&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States and are expressed in US dollars.&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
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&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(c)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
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&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Use of Estimates&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company&amp;#8217;s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.&lt;/font&gt;&lt;/div&gt;
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&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent:
 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(d)&lt;/font&gt;&lt;/div&gt;
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&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Cash and cash equivalents&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.&lt;/font&gt;&lt;/div&gt;
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&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(e)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
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&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Financial Instruments&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Pursuant to ASC 820, &amp;#8220;Fair Value Measurements and Disclosures&amp;#8221;, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument&amp;#8217;s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: left; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="font-style: italic; display: inline; font-family: times new roman; font-size: 10pt;"&gt;Level 1&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: left; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="font-style: italic; display: inline; font-family: times new roman; font-size: 10pt;"&gt;Level 2&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: left; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="font-style: italic; display: inline; font-family: times new roman; font-size: 10pt;"&gt;Level 3&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: left; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The Company&amp;#8217;s financial instruments consist principally of cash, amounts due from related parties, accounts payable, and accrued liabilities.&amp;#160;&amp;#160;Pursuant to ASC 820 and 825, the fair value of our cash is determined based on &amp;#8220;Level 1&amp;#8221; inputs, which consist of quoted prices in active markets for identical assets.&amp;#160;&amp;#160;We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(f)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
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&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Income Taxes&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt;
 display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, &amp;#8220;Income Taxes&amp;#8221;.&amp;#160;&amp;#160;The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards.&amp;#160;&amp;#160;Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse.&amp;#160;&amp;#160;The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;/td&gt;
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&lt;/table&gt;
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&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(g)&lt;/font&gt;&lt;/div&gt;
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&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Comprehensive Loss&lt;/font&gt;&lt;/div&gt;
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&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&amp;#160;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 36pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;ASC 220, &amp;#8220;Comprehensive Income&amp;#8221;, establishes standards for the reporting and display of comprehensive loss and its components in the financial statements.&amp;#160;&amp;#160;As of November 30, 2012 and May 31, 2012, the Company has no items that represent comprehensive income or loss and, therefore, has not included a schedule of comprehensive loss in the financial statements.&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 36pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&lt;/font&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(h)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
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&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Loss per Share&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The Company computes net loss per share in accordance with ASC 260, &amp;#8220;Earnings per Share&amp;#8221;.&amp;#160;&amp;#160;ASC 260 requires presentation of both basic and diluted earnings per share (&amp;#8220;EPS&amp;#8221;) on the face of the income statement.&amp;#160;&amp;#160;Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period.&amp;#160;&amp;#160;Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method.&amp;#160;&amp;#160;In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants.&amp;#160;&amp;#160;Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.&amp;#160;&amp;#160;As of November 30, 2012 and 2011, the Company did not have any potentially dilutive shares.&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(i)&lt;/font&gt;&lt;/div&gt;
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&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Recent Accounting Pronouncements&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The Company has implemented all new accounting pronouncements that are in effect.&amp;#160;&amp;#160;These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
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&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="Context_6ME_30-Nov-2012">&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
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&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
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&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt; font-weight: bold;"&gt;3.&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td&gt;
&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt; font-weight: bold;"&gt;Related Party Transactions&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 20pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;As at November 30, 2012, $1,000 (May 31, 2012 &amp;#8211; $nil) is owed from the former President of the Company, which is unsecured, non-interest bearing, and due on demand.&lt;/font&gt;&lt;/div&gt;
&lt;div style="text-indent: 0pt; display: block;"&gt;&amp;#160;&lt;/div&gt;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="Context_6ME_30-Nov-2012">&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 20pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-indent: 0pt; display: block;"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;
&lt;table style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td align="right" style="width: 26px;"&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt; font-weight: bold;"&gt;4.&amp;#160;&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td align="left" width="955"&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt; font-weight: bold;"&gt;Common Stock&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 20pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;On September 6, 2012, the Company issued 78,000 shares of common stock for proceeds of $78,000.&lt;/font&gt;&lt;/div&gt;
&lt;div style="text-indent: 0pt; display: block;"&gt;&amp;#160;&lt;/div&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
<us-gaap:SubsequentEventsTextBlock contextRef="Context_6ME_30-Nov-2012">&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 20pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-indent: 0pt; display: block;"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;
&lt;table style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td align="right" style="width: 26px;"&gt;
&lt;div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt; font-weight: bold;"&gt;5.&amp;#160;&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td align="left" width="955"&gt;
&lt;div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt; font-weight: bold;"&gt;Subsequent Events&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div style="text-indent: 0pt; display: block;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 20pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;In accordance with ASC Topic 855-10, the Company has analyzed its operations subsequent to May 31, 2012 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.&lt;/font&gt;&lt;/div&gt;</us-gaap:SubsequentEventsTextBlock>
<us-gaap:NatureOfOperations contextRef="Context_6ME_30-Nov-2012">&lt;div style="text-indent: 0pt; display: block;"&gt;
&lt;div align="center" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;/div&gt;
&lt;div align="center"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt; font-weight: bold;"&gt;1.&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td&gt;
&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt; font-weight: bold;"&gt;Nature of Operations and Continuance of Business&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;&lt;font style="display: inline; font-weight: bold;"&gt;&lt;font style="font-weight: normal;"&gt;&lt;/font&gt;&lt;/font&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-weight: bold;"&gt;&lt;font style="font-weight: normal;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Yanex Group, Inc. (the &amp;#8220;Company&amp;#8221;) was incorporated in the State of Nevada on November 18, 2010. The Company business is to provide services in concept architecture, interior design projects and related services in Germany, and eventually expand into Europe and other countries. The Company is a development stage company, as defined by Financial Accounting Standards Board (&amp;#8220;FASB&amp;#8221;) Accounting Standards Codification (&amp;#8220;ASC&amp;#8221;) 915, &amp;#8220;Development Stage Entities&amp;#8221;.&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/div&gt;
&lt;div style="text-indent: 0pt; display: block;"&gt;&lt;font style="display: inline; font-weight: bold;"&gt;&lt;font style="font-weight: normal;"&gt;&lt;br /&gt;&lt;/font&gt;&lt;/font&gt;&lt;/div&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-weight: bold;"&gt;&lt;font style="font-weight: normal;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business.&amp;#160;&amp;#160;As of November 30, 2012, the Company has not recognized any revenue and has an accumulated deficit of $57,470.&amp;#160;&amp;#160;The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company&amp;#8217;s future operations.&amp;#160;&amp;#160;These factors raise substantial doubt regarding the Company&amp;#8217;s ability to continue as a going concern.&amp;#160;&amp;#160;These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div style="text-indent: 0pt; display: block;"&gt;&amp;#160;&lt;/div&gt;</us-gaap:NatureOfOperations>
<us-gaap:DueFromRelatedPartiesCurrent contextRef="Context_As_Of_31-May-2012" unitRef="USD" xsi:nil="true"/>
<us-gaap:DueFromRelatedPartiesCurrent contextRef="Context_As_Of_30-Nov-2012" unitRef="USD" decimals="0">1000</us-gaap:DueFromRelatedPartiesCurrent>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="Context_6ME_30-Nov-2011" unitRef="USD" xsi:nil="true"/>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="Context_6ME_30-Nov-2012" unitRef="USD" xsi:nil="true"/>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="Context_Custom_30-Nov-2012" unitRef="USD" decimals="0">5299</us-gaap:ProceedsFromRelatedPartyDebt>
<us-gaap:IncreaseDecreaseInDueToRelatedParties contextRef="Context_6ME_30-Nov-2011" unitRef="USD" xsi:nil="true"/>
<us-gaap:IncreaseDecreaseInDueToRelatedParties contextRef="Context_6ME_30-Nov-2012" unitRef="USD" decimals="0">-1000</us-gaap:IncreaseDecreaseInDueToRelatedParties>
<us-gaap:IncreaseDecreaseInDueToRelatedParties contextRef="Context_Custom_30-Nov-2012" unitRef="USD" decimals="0">-1000</us-gaap:IncreaseDecreaseInDueToRelatedParties>
<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="Context_3ME_30-Nov-2012">&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(b)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td&gt;
&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Basis of Presentation&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States and are expressed in US dollars.&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
<us-gaap:UseOfEstimates contextRef="Context_3ME_30-Nov-2012">&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(c)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td&gt;
&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Use of Estimates&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company&amp;#8217;s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;</us-gaap:UseOfEstimates>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="Context_3ME_30-Nov-2012">&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(d)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td&gt;
&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Cash and cash equivalents&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="Context_3ME_30-Nov-2012">&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(e)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td&gt;
&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Financial Instruments&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Pursuant to ASC 820, &amp;#8220;Fair Value Measurements and Disclosures&amp;#8221;, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument&amp;#8217;s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: left; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="font-style: italic; display: inline; font-family: times new roman; font-size: 10pt;"&gt;Level 1&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: left; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="font-style: italic; display: inline; font-family: times new roman; font-size: 10pt;"&gt;Level 2&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: left; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="font-style: italic; display: inline; font-family: times new roman; font-size: 10pt;"&gt;Level 3&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: left; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The Company&amp;#8217;s financial instruments consist principally of cash, amounts due from related parties, accounts payable, and accrued liabilities.&amp;#160;&amp;#160;Pursuant to ASC 820 and 825, the fair value of our cash is determined based on &amp;#8220;Level 1&amp;#8221; inputs, which consist of quoted prices in active markets for identical assets.&amp;#160;&amp;#160;We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;</us-gaap:FairValueOfFinancialInstrumentsPolicy>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="Context_3ME_30-Nov-2012">&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(f)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td&gt;
&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Income Taxes&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, &amp;#8220;Income Taxes&amp;#8221;.&amp;#160;&amp;#160;The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards.&amp;#160;&amp;#160;Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse.&amp;#160;&amp;#160;The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;</us-gaap:IncomeTaxPolicyTextBlock>
<us-gaap:ComprehensiveIncomePolicyPolicyTextBlock contextRef="Context_3ME_30-Nov-2012">&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(g)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td&gt;
&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Comprehensive Loss&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 36pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;ASC 220, &amp;#8220;Comprehensive Income&amp;#8221;, establishes standards for the reporting and display of comprehensive loss and its components in the financial statements.&amp;#160;&amp;#160;As of November 30, 2012 and May 31, 2012, the Company has no items that represent comprehensive income or loss and, therefore, has not included a schedule of comprehensive loss in the financial statements.&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;</us-gaap:ComprehensiveIncomePolicyPolicyTextBlock>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="Context_3ME_30-Nov-2012">&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(h)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td&gt;
&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Loss per Share&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The Company computes net loss per share in accordance with ASC 260, &amp;#8220;Earnings per Share&amp;#8221;.&amp;#160;&amp;#160;ASC 260 requires presentation of both basic and diluted earnings per share (&amp;#8220;EPS&amp;#8221;) on the face of the income statement.&amp;#160;&amp;#160;Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period.&amp;#160;&amp;#160;Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method.&amp;#160;&amp;#160;In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants.&amp;#160;&amp;#160;Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.&amp;#160;&amp;#160;As of November 30, 2012 and 2011, the Company did not have any potentially dilutive shares.&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="Context_3ME_30-Nov-2012">&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(i)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td&gt;
&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Recent Accounting Pronouncements&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The Company has implemented all new accounting pronouncements that are in effect.&amp;#160;&amp;#160;These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:StockIssuedDuringPeriodSharesIssuedForCash contextRef="Context_Custom_30-Sep-2012" unitRef="shares" decimals="0">78000</us-gaap:StockIssuedDuringPeriodSharesIssuedForCash>
<fil:InterimFinancialStatementsPolicyTextBlock contextRef="Context_3ME_30-Nov-2012">&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;
&lt;div&gt;
&lt;table align="center" style="width: 100%; font-family: times new roman; font-size: 10pt;"  border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr valign="top"&gt;
&lt;td style="width: 18.6pt;"&gt;
&lt;div&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;&amp;#160; &lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td style="width: 20pt;"&gt;
&lt;div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;(a)&lt;/font&gt;&lt;/div&gt;
&lt;/td&gt;
&lt;td&gt;
&lt;div align="justify"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;Interim Financial Statements&lt;/font&gt;&lt;/div&gt;
&lt;div align="justify"&gt;&amp;#160;&lt;/div&gt;
&lt;div align="justify"&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;These interim unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information.&amp;#160;&amp;#160;They do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.&amp;#160;&amp;#160;Therefore, these financial statements should be read in conjunction with the Company&amp;#8217;s audited financial statements and notes thereto for the year ended May 31, 2012.&lt;/font&gt;&lt;/div&gt;
&lt;div style="text-indent: 0pt; display: block;"&gt;&amp;#160;&lt;/div&gt;
&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company&amp;#8217;s financial position at November 30, 2012, and the results of its operations and cash flows for the six month period ended November 30, 2012.&amp;#160;&amp;#160;The results of operations for the period ended November 30, 2012 are not necessarily indicative of the results to be expected for future quarters or the full year.&lt;/font&gt;&lt;/div&gt;
&lt;/div&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;div align="justify" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&amp;#160;&lt;/div&gt;</fil:InterimFinancialStatementsPolicyTextBlock>
<fil:DevelopmentStageEntitiesPolicyTextBlock contextRef="Context_3ME_30-Nov-2012">&lt;div style="text-align: justify; text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt;"&gt;&lt;font style="display: inline; font-weight: bold;"&gt;&lt;font style="font-weight: normal;"&gt;&lt;font style="display: inline; font-family: times new roman; font-size: 10pt;"&gt;The Company is a development stage company, as defined by Financial Accounting Standards Board (&amp;#8220;FASB&amp;#8221;) Accounting Standards Codification (&amp;#8220;ASC&amp;#8221;) 915, &amp;#8220;Development Stage Entities&amp;#8221;.&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/div&gt;
&lt;div style="text-indent: 0pt; display: block;"&gt;&lt;font style="display: inline; font-weight: bold;"&gt;&lt;font style="font-weight: normal;"&gt;&lt;br /&gt;&lt;/font&gt;&lt;/font&gt;&lt;/div&gt;</fil:DevelopmentStageEntitiesPolicyTextBlock>
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<us-gaap:DueFromRelatedParties contextRef="Context_As_Of_30-Nov-2012" unitRef="USD" decimals="0">1000</us-gaap:DueFromRelatedParties>
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