(13)	Subsequent events

Convertible Promissory Note and Subsequent Issuance of Common Stock for Conversion of Debt

In July, 2011, the Company executed a convertible promissory note in the amount of $42,500 for cash consideration. The note is due March 26, 2012 with interest at 8%. The note is convertible into the Company’s common stock at a 39% discount to the average of the three lowest days trading prices for the Company’s common stock during the ten trading day period prior to conversion.

In August, 2011, the Company issued 5,159,554 shares of its common stock to settle convertible promissory notes with a value of $100,000.

Common Stock Issued for Conversion of Debt

In July, 2011, the Company issued 1,109,750 shares of its common stock to settle accounts payable and accrued expenses totaling $23,097.

Common Stock Issued for Services

In July, 2011, the Company issued 3,116,911 shares of its common stock to consultants as payment for services in the amount of $70,000.

Equity Line of Credit

Pursuant to the agreement, the Company sold 20,826,304 shares of the Company’s common stock during July and August of 2011 to Dutchess Opportunity Fund for $572,835.

Stock Compensation and Benefit Plan

In July, 2011, the Company established a compensation and benefit plan to provide incentive to employees and consultants. The Company filed Form S-8 to register 15,000,000 shares for the plan.