<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 3.4b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: 33ftxbrl102012.xfr; Date: 2013/01/22T18:01:50 -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://flow.com/role/DocumentAndEntityInformation" xlink:href="flow-20121031.xsd#DocumentAndEntityInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://flow.com/role/BalanceSheets" xlink:href="flow-20121031.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://flow.com/role/BalanceSheetsParenthetical" xlink:href="flow-20121031.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://flow.com/role/StatementsOfOperations" xlink:href="flow-20121031.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://flow.com/role/StatementsOfCashFlows" xlink:href="flow-20121031.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://flow.com/role/SubsequentEvents" xlink:href="flow-20121031.xsd#SubsequentEvents" xlink:type="simple" />
    <link:roleRef roleURI="http://flow.com/role/OrganizationAndBusinessOperations" xlink:href="flow-20121031.xsd#OrganizationAndBusinessOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://flow.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="flow-20121031.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://flow.com/role/CommonShares" xlink:href="flow-20121031.xsd#CommonShares" xlink:type="simple" />
    <link:roleRef roleURI="http://flow.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="flow-20121031.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://flow.com/role/OrganizationAndBusinessOperationsDetailsNarrative" xlink:href="flow-20121031.xsd#OrganizationAndBusinessOperationsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://flow.com/role/CommonSharesDetailsNarrative" xlink:href="flow-20121031.xsd#CommonSharesDetailsNarrative" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flow.com/role/DocumentAndEntityInformation" xlink:title="0001 - Document - Document and Entity Information" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flow.com/role/BalanceSheets" xlink:title="0002 - Statement - Balance Sheets" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flow.com/role/BalanceSheetsParenthetical" xlink:title="0003 - Statement - Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flow.com/role/StatementsOfOperations" xlink:title="0004 - Statement - Statements of Operations">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_FLOWNetIncomeLoss" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AmortizationOfFinancingCosts" xlink:label="loc_FLOWAmortizationOfFinancingCosts" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_FLOWNetIncomeLoss" xlink:to="loc_FLOWAmortizationOfFinancingCosts" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://flow.com/role/StatementsOfCashFlows" xlink:title="0005 - Statement - Statements of Cash Flows">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:label="loc_FLOWNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_FLOWIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_FLOWNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_FLOWIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_FLOWOperatingIncomeLoss" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_FLOWNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_FLOWOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_FLOWNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ShareholderLoansToFinanceLeveragedBuyout" xlink:label="loc_FLOWShareholderLoansToFinanceLeveragedBuyout" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_FLOWNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_FLOWShareholderLoansToFinanceLeveragedBuyout" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_FLOWProceedsFromIssuanceOfCommonStock" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_FLOWNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_FLOWProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://flow.com/role/SubsequentEvents" xlink:title="0006 - Disclosure - Subsequent Events" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flow.com/role/OrganizationAndBusinessOperations" xlink:title="0007 - Disclosure - Organization and Business Operations" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flow.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="0008 - Disclosure - Summary of Significant Accounting Policies" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flow.com/role/CommonShares" xlink:title="0009 - Disclosure - Common Shares" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flow.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="0010 - Disclosure - Summary of Significant Accounting Policies (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flow.com/role/OrganizationAndBusinessOperationsDetailsNarrative" xlink:title="0011 - Disclosure - Organization and Business Operations (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flow.com/role/CommonSharesDetailsNarrative" xlink:title="0012 - Disclosure - Common Shares (Details Narrative)" />
</link:linkbase>
