EXHIBIT 99.3

ATOMIC GUPPY INC.

UNAUDITED PROFORMA BALANCE SHEET

	Atomic Guppy January 31, 2009			WQN March 31, 2009			Effect of WQN Acquisition			Post Acquisition
ASSETS
Current assets:
Cash and cash equivalents	$	508		$	13,137					$	13,645
Accounts receivable, net		—			34,574						34,574
Prepaid expenses and deposits		400			137,646						138,046
Total current assets		908			185,357			—			186,265
Property and equipment, net		—			294,053						294,053
Goodwill		—			367,589						367,589
TOTAL ASSETS	$	908		$	846,999		$	—		$	847,907
										.
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Accounts payable and accrued expenses	$	372,987		$	132,676					$	505,663
Convertible notes payable		399,500			—		$	(399,500	)		—
Unearned revenue		—			298,529						298,529
Payable to shareholder		23,908			—			(23,908	)		—
Current portion of notes payable		—			38,644						38,644
Total current liabilities		796,395			469,849			(423,408	)		842,836
Noncurrent portion of notes payable		—			20,190						20,190
TOTAL LIABILITIES		796,395			490,039			(423,408	)		863,026
Shareholders' equity:
Common stock - $0.001 par value; 200,000,000 shares| authorized; 1,821,879 shares issued and outstanding		1,822						160,150			161,972
Common stock - $0.001 par value; 50,000,000 shares authorized; 1,000,000 shares issued and outstanding					1,020			(1,020	)		—
Additional paid-in capital		4,439,601			418,980			201,238			5,059,819
Retained earnings (deficit)		(5,236,910	)		(63,040	)		63,040			(5,236,910	)
Total shareholders' equity		(795,487	)		356,960			423,408			(15,119	)
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$	908		$	846,999		$	—		$	847,907

F-1

ATOMIC GUPPY INC.

UNAUDITED PROFORMA STATEMENTS OF OPERATIONS

	Three Months Ended
	January 31, 2009 Atomic Guppy			March 31, 2009 WQN			Effect of WQN Acquisition			Post Acquisition
Revenues	$	—		$	712,850					$	712,850
Cost of sales		—			407,595						407,595
Gross profit		—			305,255			—			305,255
Operating expenses:
Compensation and related expenses		—			229,063						229,063
General and administrative expenses		60,170			123,426						183,596
Depreciation		—			16,070						16,070
Total operating expenses		60,170			368,558			—			428,729
Income (loss) from operations before income taxes		(60,170	)		(63,303	)		—			(123,474	)
Other expense:
Interest expense		1,500			2,592			(1,500	)		2,592
Total other expense		1,500			2,592			(1,500	)		2,592
Income (loss) before income taxes		(61,670	)		(65,895	)		1,500			(126,066	)
Income tax expense		—			(971	)					(971	)
Net income (loss)	$	(61,670	)	$	(64,925	)	$	1,500		$	(125,095	)
Basic and diluted income (loss) per share:
Income (loss) from operations before income taxes	$	(0.03	)	$	(0.06	)				$	(0.00	)
Income tax expense		—			(0.00	)					(0.00	)
Net income (loss) per share	$	(0.03	)	$	(0.06	)				$	(0.00	)
Weighted average number of shares outstanding		1,821,879			1,020,000						164,721,879

F-2

ATOMIC GUPPY INC.

UNAUDITED PROFORMA STATEMENTS OF OPERATIONS

	Twelve Months Ended
	October 31, 2008 Atomic Guppy			December 31, 2008 WQN		Effect of WQN Acquisition			Post Acquisition
Revenues	$	—		$	3,755,916				$	3,755,916
Cost of sales		—			2,412,209					2,412,209
Gross profit		—			1,343,707		—			1,343,707
Operating expenses:
Compensation and related expenses		—			805,243					805,243
General and administrative expenses		228,586			425,623					654,209
Depreciation		—			58,435					58,435
Total operating expenses		228,586			1,289,300		—			1,517,886
Income (loss) from operations before income taxes		(228,586	)		54,407		—			(174,179	)
Other expense:
Interest expense		15,556			11,945		(15,556	)		11,945
Total other expense		15,556			11,945		(15,556	)		11,945
Income (loss) before income taxes		(244,142	)		42,462		15,556			(186,124	)
Income tax expense		—			14,437					14,437
Net income (loss)	$	(244,142	)	$	28,025	$	15,556		$	(200,561	)
Basic and diluted income (loss) per share:
Income (loss) from operations before income taxes	$	(0.10	)	$	0.04				$	(0.00	)
Income tax expense		—			0.01					0.00
Net income (loss) per share	$	(0.10	)	$	0.03				$	(0.00	)
Weighted average number of shares outstanding		2,340,890			1,000,000					164,721,879

F-3