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	<fil:NetLossForTheYearEndedSeptember302011 unitRef='USD' contextRef='D101001_110930_commonstock' decimals='INF'>0</fil:NetLossForTheYearEndedSeptember302011>
	<fil:NetLossForTheYearEndedSeptember302011 unitRef='USD' contextRef='D101001_110930_additionalpaidincapital' decimals='INF'>0</fil:NetLossForTheYearEndedSeptember302011>
	<fil:NetLossForTheYearEndedSeptember302011 unitRef='USD' contextRef='D101001_110930_retainedearnings' decimals='INF'>-20452</fil:NetLossForTheYearEndedSeptember302011>
	<fil:NetLossForTheYearEndedSeptember302011 unitRef='USD' contextRef='D101001_110930_parent' decimals='INF'>-20452</fil:NetLossForTheYearEndedSeptember302011>
	<us-gaap:SharesOutstanding unitRef='Shares' contextRef='E11Q3_capitalunits' decimals='INF'>8225000</us-gaap:SharesOutstanding>
	<us-gaap:SharesOutstanding unitRef='Shares' contextRef='E11Q3_commonstock' decimals='INF'>8225</us-gaap:SharesOutstanding>
	<us-gaap:SharesOutstanding unitRef='Shares' contextRef='E11Q3_additionalpaidincapital' decimals='INF'>15675</us-gaap:SharesOutstanding>
	<us-gaap:SharesOutstanding unitRef='Shares' contextRef='E11Q3_retainedearnings' decimals='INF'>-75072</us-gaap:SharesOutstanding>
	<us-gaap:SharesOutstanding unitRef='Shares' contextRef='E11Q3_parent' decimals='INF'>-51172</us-gaap:SharesOutstanding>
	<us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef='D101001_110930'>&lt;!--egx--&gt;&lt;pre&gt;1. BASIS OF REPRESENTATION&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;The Company was&amp;nbsp; incorporated in the State of Nevada on May 9, 2007. The Company&lt;/pre&gt;&lt;pre&gt;is in the business of website&amp;nbsp; development.&amp;nbsp; The Company is&amp;nbsp; considered&amp;nbsp; to be a&lt;/pre&gt;&lt;pre&gt;development&amp;nbsp; stage&amp;nbsp; company&amp;nbsp; and has not&amp;nbsp; generated&amp;nbsp; significant&amp;nbsp; revenues&amp;nbsp; from&lt;/pre&gt;&lt;pre&gt;operations.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;Going Concern&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;The accompanying&amp;nbsp; financial&amp;nbsp; statements have been prepared&amp;nbsp; assuming the Company&lt;/pre&gt;&lt;pre&gt;will continue as a going concern.&amp;nbsp; Its ability to continue as a going concern is&lt;/pre&gt;&lt;pre&gt;dependent&amp;nbsp; upon the ability of the Company to obtain the necessary&amp;nbsp; financing to&lt;/pre&gt;&lt;pre&gt;meet its&amp;nbsp; obligations&amp;nbsp; and pay its&amp;nbsp; liabilities&amp;nbsp; arising&amp;nbsp; from&amp;nbsp; normal&amp;nbsp; business&lt;/pre&gt;&lt;pre&gt;operations&amp;nbsp; when they come due. The outcome of these matters cannot be predicted&lt;/pre&gt;&lt;pre&gt;with any&amp;nbsp; certainty&amp;nbsp; at this time and raise&amp;nbsp; substantial&amp;nbsp; doubt that the Company&lt;/pre&gt;&lt;pre&gt;will be able to continue as a going concern.&amp;nbsp; These financial&amp;nbsp; statements do not&lt;/pre&gt;&lt;pre&gt;include&amp;nbsp; any&amp;nbsp; adjustments&amp;nbsp; to the&amp;nbsp; amounts&amp;nbsp; and&amp;nbsp; classification&amp;nbsp; of&amp;nbsp; assets&amp;nbsp; and&lt;/pre&gt;&lt;pre&gt;liabilities&amp;nbsp; that may be necessary should the Company be unable to continue as a&lt;/pre&gt;&lt;pre&gt;going&amp;nbsp; concern.&amp;nbsp; Management&amp;nbsp; believes&amp;nbsp; that&amp;nbsp; the&amp;nbsp; Company&amp;nbsp; will&amp;nbsp; need to&amp;nbsp; obtain&lt;/pre&gt;&lt;pre&gt;additional&amp;nbsp; funding by borrowing&amp;nbsp; funds from its directors&amp;nbsp; and&amp;nbsp; officers,&amp;nbsp; or a&lt;/pre&gt;&lt;pre&gt;private placement of common stock.&lt;/pre&gt;</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
	<us-gaap:SignificantAccountingPoliciesTextBlock contextRef='D101001_110930'>&lt;!--egx--&gt;&lt;pre&gt;2. SIGNIFICANT ACCOUNTING POLICIES&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;The financial&amp;nbsp; statements&amp;nbsp; of the Company have been prepared in accordance&amp;nbsp; with&lt;/pre&gt;&lt;pre&gt;generally&amp;nbsp; accepted&amp;nbsp; accounting&amp;nbsp; principles&amp;nbsp; in the&amp;nbsp; United&amp;nbsp; States of&amp;nbsp; America.&lt;/pre&gt;&lt;pre&gt;Because a precise determination of many assets and liabilities is dependent upon&lt;/pre&gt;&lt;pre&gt;future&amp;nbsp; events,&amp;nbsp; the&amp;nbsp; preparation&amp;nbsp; of financial&amp;nbsp; statements&amp;nbsp; involves the use of&lt;/pre&gt;&lt;pre&gt;estimates,&amp;nbsp; which have been made using&amp;nbsp; judgment.&amp;nbsp; Actual&amp;nbsp; results may vary from&lt;/pre&gt;&lt;pre&gt;these estimates.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;The financial statements have, in management&apos;s opinion, been prepared within the&lt;/pre&gt;&lt;pre&gt;framework of the significant accounting policies summarized below:&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;Development Stage Company&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;The Company is&amp;nbsp; considered&amp;nbsp; to be in the&amp;nbsp; development&amp;nbsp; stage,&amp;nbsp; as defined&amp;nbsp; under&lt;/pre&gt;&lt;pre&gt;Accounting Codification Standard,&amp;nbsp; Development Stage Entities (&quot;ASC-915&quot;). Since&lt;/pre&gt;&lt;pre&gt;its&amp;nbsp; formation,&amp;nbsp; the Company has not yet realized any revenues&amp;nbsp; from its planned&lt;/pre&gt;&lt;pre&gt;operations.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;Use of Estimates and Assumptions&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;The preparation of financial&amp;nbsp; statements in conformity&amp;nbsp; with generally&amp;nbsp; accepted&lt;/pre&gt;&lt;pre&gt;accounting principles requires management to make estimates and assumptions that&lt;/pre&gt;&lt;pre&gt;affect&amp;nbsp; the&amp;nbsp; reported&amp;nbsp; amounts&amp;nbsp; of assets&amp;nbsp; and&amp;nbsp; liabilities&amp;nbsp; and&amp;nbsp; disclosure&amp;nbsp; of&lt;/pre&gt;&lt;pre&gt;contingent&amp;nbsp; assets and&amp;nbsp; liabilities at the date of the financial&amp;nbsp; statements and&lt;/pre&gt;&lt;pre&gt;the&amp;nbsp; reported&amp;nbsp; amounts of revenues&amp;nbsp; and expenses&amp;nbsp; during the&amp;nbsp; reporting&amp;nbsp; period.&lt;/pre&gt;&lt;pre&gt;Actual results could differ from those estimates.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;Financial Instruments&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;The fair value of the Company&apos;s&amp;nbsp; financial&amp;nbsp; instruments,&amp;nbsp; consisting of cash and&lt;/pre&gt;&lt;pre&gt;accounts&amp;nbsp; payable and accrued&amp;nbsp; liabilities,&amp;nbsp; is equal to fair value due to their&lt;/pre&gt;&lt;pre&gt;short-term to maturity.&amp;nbsp; Unless otherwise noted, it is management&apos;s opinion that&lt;/pre&gt;&lt;pre&gt;the Company is not exposed to&amp;nbsp; significant&amp;nbsp; interest,&amp;nbsp; currency or credit&amp;nbsp; risks&lt;/pre&gt;&lt;pre&gt;arising from these financial instruments.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;Income Taxes&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;The Company has adopted&amp;nbsp; &quot;ASC-740 - Income Taxes&quot; which&amp;nbsp; requires the use of the&lt;/pre&gt;&lt;pre&gt;asset and&amp;nbsp; liability&amp;nbsp; method of accounting&amp;nbsp; for income taxes.&amp;nbsp; Under the method,&lt;/pre&gt;&lt;pre&gt;deferred&amp;nbsp; tax&amp;nbsp; assets&amp;nbsp; and&amp;nbsp;&amp;nbsp; liabilities&amp;nbsp; are&amp;nbsp; recognized&amp;nbsp; for&amp;nbsp; the&amp;nbsp; future&amp;nbsp; tax&lt;/pre&gt;&lt;pre&gt;consequences&amp;nbsp;&amp;nbsp; attributable&amp;nbsp; to&amp;nbsp; temporary&amp;nbsp; differences&amp;nbsp; between&amp;nbsp; the&amp;nbsp; financial&lt;/pre&gt;&lt;pre&gt;statements&amp;nbsp; carrying&amp;nbsp; amounts of assets and liabilities and their respective tax&lt;/pre&gt;&lt;pre&gt;bases.&amp;nbsp; Deferred tax assets and liabilities are measured using enacted tax rates&lt;/pre&gt;&lt;pre&gt;expected&amp;nbsp; to apply to&amp;nbsp; taxable&amp;nbsp; income&amp;nbsp; in the&amp;nbsp; years in which&amp;nbsp; those&amp;nbsp; temporary&lt;/pre&gt;&lt;pre&gt;differences are expected to be recovered or settled.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;Foreign Currency Translation&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;The financial&amp;nbsp; statements are presented in United States dollars.&amp;nbsp; In accordance&lt;/pre&gt;&lt;pre&gt;with Accounting Standards Codification (&quot;ASC-830&quot;),&amp;nbsp; &quot;Foreign Currency Matters&quot;,&lt;/pre&gt;&lt;pre&gt;foreign&amp;nbsp; denominated&amp;nbsp; monetary&amp;nbsp; assets and liabilities are translated into their&lt;/pre&gt;&lt;pre&gt;United States dollar equivalents using foreign exchange rates which prevailed at&lt;/pre&gt;&lt;pre&gt;the balance sheet date.&amp;nbsp; Non-monetary&amp;nbsp; assets and&amp;nbsp; liabilities are translated at&lt;/pre&gt;&lt;pre&gt;the&amp;nbsp; transaction&amp;nbsp; date.&amp;nbsp; Revenue and expenses are translated at average rates of&lt;/pre&gt;&lt;pre&gt;exchange during the period.&amp;nbsp; Related&amp;nbsp; translation&amp;nbsp; adjustments are reported as a&lt;/pre&gt;&lt;pre&gt;separate&amp;nbsp; component of stockholders&apos;&amp;nbsp; equity, &amp;nbsp;whereas gains or losses resulting&lt;/pre&gt;&lt;pre&gt;from foreign currency transactions are included in results of operations.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;Basic and Diluted Loss Per Share&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In&amp;nbsp; accordance&amp;nbsp; with&amp;nbsp; &quot;ASC-260 - Earnings per Share&quot;,&amp;nbsp; the basic loss per common&lt;/pre&gt;&lt;pre&gt;share is computed by dividing net loss available to common&amp;nbsp; stockholders&amp;nbsp; by the&lt;/pre&gt;&lt;pre&gt;weighted&amp;nbsp; average number of common shares&amp;nbsp; outstanding.&amp;nbsp; Diluted loss per common&lt;/pre&gt;&lt;pre&gt;share is&amp;nbsp; computed&amp;nbsp; similar&amp;nbsp; to basic&amp;nbsp; loss per&amp;nbsp; common&amp;nbsp; share&amp;nbsp; except&amp;nbsp; that the&lt;/pre&gt;&lt;pre&gt;denominator is increased to include the number of additional&amp;nbsp; common shares that&lt;/pre&gt;&lt;pre&gt;would have been&amp;nbsp; outstanding if the potential&amp;nbsp; common shares had been issued and&lt;/pre&gt;&lt;pre&gt;if the&amp;nbsp; additional&amp;nbsp; common&amp;nbsp; shares were&amp;nbsp; dilutive.&amp;nbsp; At September&amp;nbsp; 30, 2011,&amp;nbsp; the&lt;/pre&gt;&lt;pre&gt;Company had no stock&amp;nbsp; equivalents&amp;nbsp; that were&amp;nbsp; anti-dilutive&amp;nbsp; and excluded in the&lt;/pre&gt;&lt;pre&gt;loss per share computation.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;Stock-based Compensation&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;The Company records stock based&amp;nbsp; compensation in accordance with the guidance in&lt;/pre&gt;&lt;pre&gt;ASC Topic 718 which&amp;nbsp; requires the Company to recognize&amp;nbsp; expenses&amp;nbsp; related to the&lt;/pre&gt;&lt;pre&gt;fair value of its employee stock option awards.&amp;nbsp; This eliminates&amp;nbsp; accounting for&lt;/pre&gt;&lt;pre&gt;share-based&amp;nbsp; compensation&amp;nbsp; transactions&amp;nbsp; using the intrinsic&amp;nbsp; value and requires&lt;/pre&gt;&lt;pre&gt;instead that such transactions be accounted for using a fair-value-based method.&lt;/pre&gt;&lt;pre&gt;As the&amp;nbsp; Company&amp;nbsp; has&amp;nbsp; never &amp;nbsp;granted&amp;nbsp; any stock&amp;nbsp; options&amp;nbsp; the&amp;nbsp; adoption&amp;nbsp; of this&lt;/pre&gt;&lt;pre&gt;accounting&amp;nbsp; policy&amp;nbsp; had no&amp;nbsp; effect&amp;nbsp; on its&amp;nbsp; financial&amp;nbsp; position&amp;nbsp; or&amp;nbsp; results&amp;nbsp; of&lt;/pre&gt;&lt;pre&gt;operations.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;Comprehensive Income&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;The Company has adopted&amp;nbsp; &quot;ASC-220 -&amp;nbsp; Comprehensive&amp;nbsp; Income&quot;,&amp;nbsp; which&amp;nbsp; establishes&lt;/pre&gt;&lt;pre&gt;standards for reporting and display of comprehensive&amp;nbsp; income, its components and&lt;/pre&gt;&lt;pre&gt;accumulated&amp;nbsp; balances.&amp;nbsp;&amp;nbsp; When&amp;nbsp; applicable,&amp;nbsp;&amp;nbsp; the&amp;nbsp; Company&amp;nbsp; would&amp;nbsp; disclose&amp;nbsp; this&lt;/pre&gt;&lt;pre&gt;information&amp;nbsp; on its&amp;nbsp; Statement of&amp;nbsp; Stockholder&apos;s&amp;nbsp; Equity.&amp;nbsp; Comprehensive&amp;nbsp; income&lt;/pre&gt;&lt;pre&gt;comprises&amp;nbsp;&amp;nbsp; equity &amp;nbsp;except&amp;nbsp; those&amp;nbsp; resulting&amp;nbsp; from&amp;nbsp; investments&amp;nbsp; by&amp;nbsp; owners&amp;nbsp; and&lt;/pre&gt;&lt;pre&gt;distributions&amp;nbsp; to owners.&amp;nbsp; The&amp;nbsp; Company&amp;nbsp; has not had any&amp;nbsp; transactions&amp;nbsp; that are&lt;/pre&gt;&lt;pre&gt;required to be reported in other comprehensive income.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;Recent Accounting Pronouncements&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In September 2006, the SEC issued SAB No. 108, &quot;Considering the Effects of Prior&lt;/pre&gt;&lt;pre&gt;Year&amp;nbsp; Misstatements&amp;nbsp; when&amp;nbsp; Quantifying&amp;nbsp; Misstatements&amp;nbsp; in Current Year Financial&lt;/pre&gt;&lt;pre&gt;Statements.&quot;&amp;nbsp; SAB No. 108&amp;nbsp; addresses&amp;nbsp; how the effects of prior year&amp;nbsp; uncorrected&lt;/pre&gt;&lt;pre&gt;misstatements&amp;nbsp; should be considered when&amp;nbsp; quantifying&amp;nbsp; misstatements&amp;nbsp; in current&lt;/pre&gt;&lt;pre&gt;year&amp;nbsp; financial&amp;nbsp;&amp;nbsp; statements.&amp;nbsp;&amp;nbsp; SAB&amp;nbsp; No.&amp;nbsp; 108&amp;nbsp; requires&amp;nbsp; companies&amp;nbsp; to&amp;nbsp; quantify&lt;/pre&gt;&lt;pre&gt;misstatements&amp;nbsp; using a&amp;nbsp; balance&amp;nbsp; sheet&amp;nbsp; and&amp;nbsp; income&amp;nbsp; statement&amp;nbsp; approach&amp;nbsp; and to&lt;/pre&gt;&lt;pre&gt;evaluate&amp;nbsp; whether&amp;nbsp; either&amp;nbsp; approach&amp;nbsp; results&amp;nbsp; in &amp;nbsp;quantifying&amp;nbsp; an error&amp;nbsp; that is&lt;/pre&gt;&lt;pre&gt;material in light of relevant&amp;nbsp; quantitative and qualitative factors. SAB No. 108&lt;/pre&gt;&lt;pre&gt;is effective for periods ending after November 15, 2006. The adoption of SAB No.&lt;/pre&gt;&lt;pre&gt;108 had no material effect on the Company&apos;s financial statements.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In September 2006, the SEC issued SAB No. 108, &quot;Considering the Effects of Prior&lt;/pre&gt;&lt;pre&gt;Year&amp;nbsp; Misstatements&amp;nbsp; when&amp;nbsp; Quantifying&amp;nbsp; Misstatements&amp;nbsp; in Current Year Financial&lt;/pre&gt;&lt;pre&gt;Statements.&quot;&amp;nbsp; SAB No. 108&amp;nbsp; addresses&amp;nbsp; how the effects of prior year&amp;nbsp; uncorrected&lt;/pre&gt;&lt;pre&gt;misstatements&amp;nbsp; should be considered when&amp;nbsp; quantifying&amp;nbsp; misstatements&amp;nbsp; in current&lt;/pre&gt;&lt;pre&gt;year&amp;nbsp; financial&amp;nbsp;&amp;nbsp; statements.&amp;nbsp;&amp;nbsp; SAB&amp;nbsp; No.&amp;nbsp; 108&amp;nbsp; requires&amp;nbsp; companies&amp;nbsp; to&amp;nbsp; quantify&lt;/pre&gt;&lt;pre&gt;misstatements&amp;nbsp; using a&amp;nbsp; balance&amp;nbsp; sheet&amp;nbsp; and&amp;nbsp; income&amp;nbsp; statement&amp;nbsp; approach&amp;nbsp; and to&lt;/pre&gt;&lt;pre&gt;evaluate&amp;nbsp; whether&amp;nbsp; either&amp;nbsp; approach&amp;nbsp; results&amp;nbsp; in&amp;nbsp; quantifying&amp;nbsp; an error&amp;nbsp; that is&lt;/pre&gt;&lt;pre&gt;material in light of relevant&amp;nbsp; quantitative and qualitative factors. SAB No. 108&lt;/pre&gt;&lt;pre&gt;is effective for periods ending after November 15, 2006. The adoption of SAB No.&lt;/pre&gt;&lt;pre&gt;108 had no material effect on the Company&apos;s financial statements.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In September&amp;nbsp; 2006,&amp;nbsp; the FASB issued SFAS No. 157, &quot;Fair Value&amp;nbsp; Measures&quot;.&amp;nbsp; This&lt;/pre&gt;&lt;pre&gt;Statement&amp;nbsp; defines fair value,&amp;nbsp; establishes a framework for measuring fair value&lt;/pre&gt;&lt;pre&gt;in generally accepted&amp;nbsp; accounting&amp;nbsp; principles (GAAP),&amp;nbsp; expands disclosures about&lt;/pre&gt;&lt;pre&gt;fair value measurements,&amp;nbsp; and applies under other accounting pronouncements that&lt;/pre&gt;&lt;pre&gt;require or permit fair value measurements. SFAS No. 157 does not require any new&lt;/pre&gt;&lt;pre&gt;fair value measurements.&amp;nbsp; However,&amp;nbsp; the FASB anticipates that for some entities,&lt;/pre&gt;&lt;pre&gt;the&amp;nbsp; application of SFAS No. 157 will change current&amp;nbsp; practice.&amp;nbsp; SFAS No. 157 is&lt;/pre&gt;&lt;pre&gt;effective&amp;nbsp; for&amp;nbsp; financial&amp;nbsp; statements&amp;nbsp; issued for fiscal years&amp;nbsp; beginning&amp;nbsp; after&lt;/pre&gt;&lt;pre&gt;November&amp;nbsp; 15,&amp;nbsp; 2007,&amp;nbsp; which for the Company&amp;nbsp; would be the fiscal year&amp;nbsp; beginning&lt;/pre&gt;&lt;pre&gt;March 1, 2008.&amp;nbsp; The Company is currently&amp;nbsp; evaluating&amp;nbsp; the impact of SFAS No. 157&lt;/pre&gt;&lt;pre&gt;but does&amp;nbsp; not&amp;nbsp; expect&amp;nbsp; that it will&amp;nbsp; have a&amp;nbsp; material&amp;nbsp; impact&amp;nbsp; on its&amp;nbsp; financial&lt;/pre&gt;&lt;pre&gt;statements.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In September&amp;nbsp; 2006,&amp;nbsp; the FASB issued SFAS No. 158,&amp;nbsp; &quot;Employers&apos;&amp;nbsp; Accounting&amp;nbsp; for&lt;/pre&gt;&lt;pre&gt;Defined Benefit Pension and Other Postretirement Plans.&quot; This Statement requires&lt;/pre&gt;&lt;pre&gt;an employer to&amp;nbsp; recognize&amp;nbsp; the over funded or under&amp;nbsp; funded&amp;nbsp; status of a defined&lt;/pre&gt;&lt;pre&gt;benefit post retirement&amp;nbsp; plan (other than a&amp;nbsp; multiemployer&amp;nbsp; plan) as an asset or&lt;/pre&gt;&lt;pre&gt;liability in its statement of financial&amp;nbsp; position,&amp;nbsp; and to recognize&amp;nbsp; changes in&lt;/pre&gt;&lt;pre&gt;that funded status in the year in which the changes occur through&amp;nbsp; comprehensive&lt;/pre&gt;&lt;pre&gt;income.&amp;nbsp; SFAS No. 158 is effective&amp;nbsp; for fiscal&amp;nbsp; years ending after&amp;nbsp; December 15,&lt;/pre&gt;&lt;pre&gt;2006. The implementation of SFAS No. 158 had no material impact on the Company&apos;s&lt;/pre&gt;&lt;pre&gt;financial position and results of operations.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In February&amp;nbsp; 2007,&amp;nbsp; the FASB issued&amp;nbsp; SFAS No.&amp;nbsp; 159,&amp;nbsp; &quot;The Fair Value&amp;nbsp; Option for&lt;/pre&gt;&lt;pre&gt;Financial Assets and Financial Liabilities&quot;.&amp;nbsp; This Statement permits entities to&lt;/pre&gt;&lt;pre&gt;choose to measure many financial assets and financial liabilities at fair value.&lt;/pre&gt;&lt;pre&gt;Unrealized&amp;nbsp; gains and losses on items for which the fair&amp;nbsp; value&amp;nbsp; option has been&lt;/pre&gt;&lt;pre&gt;elected are&amp;nbsp; reported in earnings.&amp;nbsp; SFAS No. 159 is&amp;nbsp; effective&amp;nbsp; for fiscal years&lt;/pre&gt;&lt;pre&gt;beginning after November 15, 2007. The Company is currently assessing the impact&lt;/pre&gt;&lt;pre&gt;of SFAS No. 159 on its financial position and results of operations.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In December&amp;nbsp; 2007, the FASB issued SFAS No. 160,&amp;nbsp; &quot;Non-controlling&amp;nbsp; Interests in&lt;/pre&gt;&lt;pre&gt;Consolidated&amp;nbsp; Financial&amp;nbsp; Statements&quot;.&amp;nbsp; This Statement amends ARB 51 to establish&lt;/pre&gt;&lt;pre&gt;accounting and reporting standards for the&amp;nbsp; non-controlling&amp;nbsp; (minority) interest&lt;/pre&gt;&lt;pre&gt;in a subsidiary and for the deconsolidation of a subsidiary. It clarifies that a&lt;/pre&gt;&lt;pre&gt;non-controlling&amp;nbsp; interest&amp;nbsp; in a&amp;nbsp; subsidiary&amp;nbsp; is an&amp;nbsp; ownership&amp;nbsp; interest&amp;nbsp; in&amp;nbsp; the&lt;/pre&gt;&lt;pre&gt;consolidated&amp;nbsp; entity&amp;nbsp; that&amp;nbsp; should be&amp;nbsp; reported&amp;nbsp; as&amp;nbsp; equity in the&amp;nbsp; consolidated&lt;/pre&gt;&lt;pre&gt;financial&amp;nbsp; statements.&amp;nbsp; SFAS No. 160 is effective for the Company&apos;s&amp;nbsp; fiscal year&lt;/pre&gt;&lt;pre&gt;beginning October 1, 2009.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In December 2007, the FASB issued SFAS No. 141(R), &quot;Business Combinations&quot;. This&lt;/pre&gt;&lt;pre&gt;Statement replaces SFAS No. 141, Business&amp;nbsp; Combinations.&amp;nbsp; This Statement retains&lt;/pre&gt;&lt;pre&gt;the fundamental&amp;nbsp; requirements&amp;nbsp; in Statement 141 that the&amp;nbsp; acquisition&amp;nbsp; method of&lt;/pre&gt;&lt;pre&gt;accounting&amp;nbsp; (which&amp;nbsp; Statement&amp;nbsp; 141 called the &amp;nbsp;purchase&amp;nbsp; method) be used for all&lt;/pre&gt;&lt;pre&gt;business&amp;nbsp; combinations&amp;nbsp; and for an acquirer to be&amp;nbsp; identified&amp;nbsp; for each business&lt;/pre&gt;&lt;pre&gt;combination. This Statement also establishes principles and requirements for how&lt;/pre&gt;&lt;pre&gt;the&amp;nbsp; acquirer:&amp;nbsp; a)&amp;nbsp; recognizes&amp;nbsp; and&amp;nbsp; measures in its&amp;nbsp; financial&amp;nbsp; statements&amp;nbsp; the&lt;/pre&gt;&lt;pre&gt;identifiable assets acquired,&amp;nbsp; the liabilities&amp;nbsp; assumed, and any non-controlling&lt;/pre&gt;&lt;pre&gt;interest in the acquiree;&amp;nbsp; b) recognizes&amp;nbsp; and measures the goodwill&amp;nbsp; acquired in&lt;/pre&gt;&lt;pre&gt;the business&amp;nbsp; combination&amp;nbsp; or a gain from a bargain&amp;nbsp; purchase and c)&amp;nbsp; determines&lt;/pre&gt;&lt;pre&gt;what&amp;nbsp; information&amp;nbsp; to disclose to enable users of the&amp;nbsp; financial&amp;nbsp; statements&amp;nbsp; to&lt;/pre&gt;&lt;pre&gt;evaluate the nature and financial effects of the business combination.&amp;nbsp; SFAS No.&lt;/pre&gt;&lt;pre&gt;141(R)&amp;nbsp; will&amp;nbsp; apply&amp;nbsp; prospectively&amp;nbsp; to&amp;nbsp; business&amp;nbsp;&amp;nbsp; combinations&amp;nbsp; for&amp;nbsp; which&amp;nbsp; the&lt;/pre&gt;&lt;pre&gt;acquisition date is on or after Company&apos;s fiscal year beginning October 1, 2009.&lt;/pre&gt;&lt;pre&gt;While the Company has not yet evaluated this&amp;nbsp; statement for the impact,&amp;nbsp; if any,&lt;/pre&gt;&lt;pre&gt;that SFAS No. 141(R) will have on its financial statements,&amp;nbsp; the Company will be&lt;/pre&gt;&lt;pre&gt;required to expense costs related to any acquisitions after September 30, 2011.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In March,&amp;nbsp; 2008,&amp;nbsp; the FASB issued FASB&amp;nbsp; Statement&amp;nbsp; No. 161,&amp;nbsp; &quot;Disclosures&amp;nbsp; about&lt;/pre&gt;&lt;pre&gt;Derivative Instruments and Hedging Activities&quot;.&amp;nbsp; The new standard is intended to&lt;/pre&gt;&lt;pre&gt;improve financial reporting about derivative&amp;nbsp; instruments and hedging activities&lt;/pre&gt;&lt;pre&gt;by requiring enhanced disclosures to enable investors to better understand their&lt;/pre&gt;&lt;pre&gt;effects on an&amp;nbsp; entity&apos;s&amp;nbsp; financial&amp;nbsp; position,&amp;nbsp; financial&amp;nbsp; performance,&amp;nbsp; and cash&lt;/pre&gt;&lt;pre&gt;flows.&amp;nbsp; It is effective&amp;nbsp; for&amp;nbsp; financial&amp;nbsp; statements&amp;nbsp; issued for fiscal years and&lt;/pre&gt;&lt;pre&gt;interim&amp;nbsp; periods&amp;nbsp; beginning&amp;nbsp; after&amp;nbsp; November&amp;nbsp; 15, 2008,&amp;nbsp; with early&amp;nbsp; application&lt;/pre&gt;&lt;pre&gt;encouraged.&amp;nbsp; The new standard also improves&amp;nbsp; transparency about the location and&lt;/pre&gt;&lt;pre&gt;amounts of&amp;nbsp; derivative&amp;nbsp; instruments&amp;nbsp; in an entity&apos;s&amp;nbsp; financial&amp;nbsp; statements;&amp;nbsp; how&lt;/pre&gt;&lt;pre&gt;derivative&amp;nbsp; instruments&amp;nbsp; and&amp;nbsp; related&amp;nbsp; hedged&amp;nbsp; items&amp;nbsp; are&amp;nbsp; accounted&amp;nbsp; for&amp;nbsp; under&lt;/pre&gt;&lt;pre&gt;Statement&amp;nbsp; 133; and how derivative&amp;nbsp; instruments&amp;nbsp; and related hedged items affect&lt;/pre&gt;&lt;pre&gt;its financial position,&amp;nbsp; financial&amp;nbsp; performance,&amp;nbsp; and cash flows. FASB Statement&lt;/pre&gt;&lt;pre&gt;No. 161 achieves these&amp;nbsp; improvements by requiring&amp;nbsp; disclosure of the fair values&lt;/pre&gt;&lt;pre&gt;of derivative&amp;nbsp; instruments&amp;nbsp; and their gains and losses in a tabular&amp;nbsp; format.&amp;nbsp; It&lt;/pre&gt;&lt;pre&gt;also&amp;nbsp; provides&amp;nbsp; more&amp;nbsp; information&amp;nbsp; about&amp;nbsp; an&amp;nbsp; entity&apos;s&amp;nbsp; liquidity&amp;nbsp; by&amp;nbsp; requiring&lt;/pre&gt;&lt;pre&gt;disclosure of&amp;nbsp; derivative&amp;nbsp; features that are credit&amp;nbsp; risk-related.&amp;nbsp; Finally,&amp;nbsp; it&lt;/pre&gt;&lt;pre&gt;requires&amp;nbsp; cross-referencing within footnotes to enable financial statement users&lt;/pre&gt;&lt;pre&gt;to locate important.&amp;nbsp; Based on current&amp;nbsp; conditions,&amp;nbsp; the Company does not expect&lt;/pre&gt;&lt;pre&gt;the&amp;nbsp; adoption &amp;nbsp;of SFAS&amp;nbsp; 161 to&amp;nbsp; have a&amp;nbsp; significant&amp;nbsp; impact&amp;nbsp; on its&amp;nbsp; results&amp;nbsp; of&lt;/pre&gt;&lt;pre&gt;operations or financial position.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In May of 2008, FASB issued SFASB No.162,&amp;nbsp; &quot;The Hierarchy of Generally&amp;nbsp; Accepted&lt;/pre&gt;&lt;pre&gt;Accounting Principles&quot;.&amp;nbsp; The pronouncement mandates the GAAP hierarchy reside in&lt;/pre&gt;&lt;pre&gt;the&amp;nbsp; accounting&amp;nbsp; literature&amp;nbsp; as&amp;nbsp; opposed to the audit&amp;nbsp; literature.&amp;nbsp; This has the&lt;/pre&gt;&lt;pre&gt;practical impact of elevating FASB Statements of Financial&amp;nbsp; Accounting&amp;nbsp; Concepts&lt;/pre&gt;&lt;pre&gt;in the&amp;nbsp; GAAP&amp;nbsp; hierarchy.&amp;nbsp; This&amp;nbsp; pronouncement&amp;nbsp; will&amp;nbsp; become&amp;nbsp; effective&amp;nbsp; 60&amp;nbsp; days&lt;/pre&gt;&lt;pre&gt;following SEC&amp;nbsp; approval.&amp;nbsp; The Company does not believe this&amp;nbsp; pronouncement&amp;nbsp; will&lt;/pre&gt;&lt;pre&gt;impact its financial statements.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In May of 2008, FASB issued SFASB No. 163,&amp;nbsp; &quot;Accounting for Financial&amp;nbsp; Guarantee&lt;/pre&gt;&lt;pre&gt;Insurance&amp;nbsp; Contracts-an&amp;nbsp; interpretation&amp;nbsp; of FASB Statement No. 60&quot;. The scope of&lt;/pre&gt;&lt;pre&gt;the&amp;nbsp; statement is limited to financial&amp;nbsp; guarantee&amp;nbsp; insurance&amp;nbsp; (and&amp;nbsp; reinsurance)&lt;/pre&gt;&lt;pre&gt;contracts.&amp;nbsp; The&amp;nbsp; pronouncement&amp;nbsp; is effective&amp;nbsp; for fiscal years&amp;nbsp; beginning&amp;nbsp; after&lt;/pre&gt;&lt;pre&gt;December 31, 2008. The Company does not believe this&amp;nbsp; pronouncement&amp;nbsp; will impact&lt;/pre&gt;&lt;pre&gt;its financial statements.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In April 2009, the FASB issued FSP FAS 107-1 and APB 28-1,&amp;nbsp; Interim&amp;nbsp; Disclosures&lt;/pre&gt;&lt;pre&gt;about Fair Value of Financial&amp;nbsp; Instruments&amp;nbsp; (&quot;FSP FAS 107-1 and APB 28-1&quot;).&amp;nbsp; FSP&lt;/pre&gt;&lt;pre&gt;FAS 107-1 and APB 28-1 amend FASB&amp;nbsp; Statement&amp;nbsp; No.&amp;nbsp; 107,&amp;nbsp; Disclosures&amp;nbsp; about Fair&lt;/pre&gt;&lt;pre&gt;Value of&amp;nbsp; Financial&amp;nbsp; Instruments,&amp;nbsp; to&amp;nbsp; require&amp;nbsp; disclosures&amp;nbsp; about fair value of&lt;/pre&gt;&lt;pre&gt;financial instruments in interim as well as in annual financial statements.&amp;nbsp; FSP&lt;/pre&gt;&lt;pre&gt;FAS&amp;nbsp; 107-1 and APB 28-1&amp;nbsp; also&amp;nbsp; amend&amp;nbsp; APB&amp;nbsp; Opinion&amp;nbsp; No.&amp;nbsp; 28,&amp;nbsp; Interim&amp;nbsp; Financial&lt;/pre&gt;&lt;pre&gt;Reporting, to require those disclosures in all interim financial statements. The&lt;/pre&gt;&lt;pre&gt;adoption of these&amp;nbsp; standards had no impact on our financial&amp;nbsp; position or results&lt;/pre&gt;&lt;pre&gt;of operations.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In April&amp;nbsp; 2009,&amp;nbsp; the FASB&amp;nbsp; issued FSP FAS 115-2 and FAS 124-2,&amp;nbsp; Recognition&amp;nbsp; and&lt;/pre&gt;&lt;pre&gt;Presentation&amp;nbsp; of&amp;nbsp; Other-Than-Temporary&amp;nbsp; Impairments&amp;nbsp; (&quot;FSP&amp;nbsp; FAS&amp;nbsp; 115-2&amp;nbsp; and&amp;nbsp; FAS&lt;/pre&gt;&lt;pre&gt;124-2&quot;). FSP FAS 115-2 and FAS 124-2 amend the&amp;nbsp; other-than-temporary&amp;nbsp; impairment&lt;/pre&gt;&lt;pre&gt;guidance&amp;nbsp; for debt&amp;nbsp; securities&amp;nbsp; to make the&amp;nbsp; guidance&amp;nbsp; more&amp;nbsp; operational&amp;nbsp; and to&lt;/pre&gt;&lt;pre&gt;improve the presentation and disclosure of&amp;nbsp; other-than-temporary&amp;nbsp; impairments in&lt;/pre&gt;&lt;pre&gt;the&amp;nbsp; financial&amp;nbsp; statements.&amp;nbsp; The most&amp;nbsp; significant&amp;nbsp; change FSP FAS 115-2 and FAS&lt;/pre&gt;&lt;pre&gt;124-2 bring is a revision to the amount of&amp;nbsp; other-than-temporary&amp;nbsp; loss of a debt&lt;/pre&gt;&lt;pre&gt;security recorded in earnings.&amp;nbsp; The adoption of these standards had no impact on&lt;/pre&gt;&lt;pre&gt;our financial position or results of operations.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In May 2009, the FASB issued SFAS 165, &quot;Subsequent Events.&quot; SFAS 165 establishes&lt;/pre&gt;&lt;pre&gt;general&amp;nbsp; standards of accounting&amp;nbsp; for and&amp;nbsp; disclosure of events that occur after&lt;/pre&gt;&lt;pre&gt;the&amp;nbsp; balance&amp;nbsp; sheet&amp;nbsp; date but&amp;nbsp; before&amp;nbsp; financial&amp;nbsp; statements&amp;nbsp; are&amp;nbsp; issued or are&lt;/pre&gt;&lt;pre&gt;available to be issued.&amp;nbsp; SFAS 165 sets forth the period after the balance&amp;nbsp; sheet&lt;/pre&gt;&lt;pre&gt;date during which&amp;nbsp; management of a reporting&amp;nbsp; entity should&amp;nbsp; evaluate&amp;nbsp; events or&lt;/pre&gt;&lt;pre&gt;transactions&amp;nbsp; that may occur for&amp;nbsp; potential&amp;nbsp; recognition&amp;nbsp; or&amp;nbsp; disclosure&amp;nbsp; in the&lt;/pre&gt;&lt;pre&gt;financial&amp;nbsp; statements,&amp;nbsp; the circumstances under which an entity should recognize&lt;/pre&gt;&lt;pre&gt;events or&amp;nbsp; transactions&amp;nbsp; occurring after the balance sheet date in its financial&lt;/pre&gt;&lt;pre&gt;statements,&amp;nbsp; and the&amp;nbsp; disclosures&amp;nbsp; that an entity&amp;nbsp; should&amp;nbsp; make about&amp;nbsp; events or&lt;/pre&gt;&lt;pre&gt;transactions that occurred after the balance sheet date. In accordance with SFAS&lt;/pre&gt;&lt;pre&gt;165, an entity&amp;nbsp; should&amp;nbsp; apply the&amp;nbsp; requirements&amp;nbsp; to interim or annual&amp;nbsp; financial&lt;/pre&gt;&lt;pre&gt;periods&amp;nbsp; ending after June 15, 2009.&amp;nbsp; SFAS 165 should not result in&amp;nbsp; significant&lt;/pre&gt;&lt;pre&gt;changes&amp;nbsp; in the&amp;nbsp; subsequent&amp;nbsp; events&amp;nbsp; that an&amp;nbsp; entity&amp;nbsp; reports&amp;nbsp; - either&amp;nbsp; through&lt;/pre&gt;&lt;pre&gt;recognition&amp;nbsp; or disclosure - in its financial&amp;nbsp; statements.&amp;nbsp; The adoption of this&lt;/pre&gt;&lt;pre&gt;statement&amp;nbsp; did not&amp;nbsp; have a&amp;nbsp; material&amp;nbsp; impact&amp;nbsp; on the&amp;nbsp; Company&apos;s&amp;nbsp; recognition&amp;nbsp; or&lt;/pre&gt;&lt;pre&gt;disclosure&amp;nbsp; of&amp;nbsp; subsequent&amp;nbsp; events.&amp;nbsp; The Company has&amp;nbsp; performed an evaluation of&lt;/pre&gt;&lt;pre&gt;subsequent&amp;nbsp; events&amp;nbsp; through&amp;nbsp; August&amp;nbsp; 3,&amp;nbsp; 2010,&amp;nbsp; which is the date the&amp;nbsp; financial&lt;/pre&gt;&lt;pre&gt;statements were issued.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In June&amp;nbsp; 2009,&amp;nbsp; the&amp;nbsp; FASB&amp;nbsp; issued&amp;nbsp; SFAS&amp;nbsp; 168,&amp;nbsp; &quot;The&amp;nbsp; FASB&amp;nbsp; Accounting&amp;nbsp; Standards&lt;/pre&gt;&lt;pre&gt;Codification and the Hierarchy of Generally Accepted&amp;nbsp; Accounting&amp;nbsp; Principles - a&lt;/pre&gt;&lt;pre&gt;replacement&amp;nbsp; of FASB&amp;nbsp; Statement&amp;nbsp; No.&amp;nbsp; 162.&quot; SFAS 168&amp;nbsp; identifies&amp;nbsp; the sources of&lt;/pre&gt;&lt;pre&gt;accounting principles and the framework for selecting the principles used in the&lt;/pre&gt;&lt;pre&gt;preparation&amp;nbsp; of&amp;nbsp; financial&amp;nbsp; statements&amp;nbsp; of&amp;nbsp; nongovernmental&amp;nbsp; entities&amp;nbsp; that&amp;nbsp; are&lt;/pre&gt;&lt;pre&gt;presented in conformity&amp;nbsp; with generally&amp;nbsp; accepted&amp;nbsp; accounting&amp;nbsp; principles in the&lt;/pre&gt;&lt;pre&gt;United States. SFAS 168 is effective for financial statements issued for interim&lt;/pre&gt;&lt;pre&gt;and annual periods ending after&amp;nbsp; September 15, 2009. The Company does not expect&lt;/pre&gt;&lt;pre&gt;the adoption of this statement to have an impact on the&amp;nbsp; consolidated&amp;nbsp; financial&lt;/pre&gt;&lt;pre&gt;statements.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In August 2009,&amp;nbsp; the FASB issued&amp;nbsp; guidance&amp;nbsp; under&amp;nbsp; Accounting&amp;nbsp; Standards&amp;nbsp; Update&lt;/pre&gt;&lt;pre&gt;(&quot;ASU&quot;) No.&amp;nbsp; 2009-05,&amp;nbsp; &quot;Measuring&amp;nbsp; Liabilities&amp;nbsp; at Fair&amp;nbsp; Value&quot;.&amp;nbsp; This&amp;nbsp; guidance&lt;/pre&gt;&lt;pre&gt;clarifies how the fair value a liability should be determined.&amp;nbsp; This guidance is&lt;/pre&gt;&lt;pre&gt;effective for the first reporting&amp;nbsp; period after&amp;nbsp; issuance.&amp;nbsp; The Company does not&lt;/pre&gt;&lt;pre&gt;expect the adoption of this guidance to have a material&amp;nbsp; impact on its financial&lt;/pre&gt;&lt;pre&gt;statements.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In October&amp;nbsp; 2009,&amp;nbsp; the FASB&amp;nbsp; issued an&amp;nbsp; amendment&amp;nbsp; to the&amp;nbsp; accounting&amp;nbsp; standards&lt;/pre&gt;&lt;pre&gt;related to certain revenue&amp;nbsp; arrangements&amp;nbsp; that include software&amp;nbsp; elements.&amp;nbsp; This&lt;/pre&gt;&lt;pre&gt;standard clarifies the existing&amp;nbsp; accounting guidance such that tangible products&lt;/pre&gt;&lt;pre&gt;that contain both software and non-software components that function together to&lt;/pre&gt;&lt;pre&gt;deliver the product&apos;s essential functionality,&amp;nbsp; shall be excluded from the scope&lt;/pre&gt;&lt;pre&gt;of the software revenue recognition accounting standards.&amp;nbsp; Accordingly, sales of&lt;/pre&gt;&lt;pre&gt;these products may fall within the scope of other revenue recognition&amp;nbsp; standards&lt;/pre&gt;&lt;pre&gt;or may now be within the scope of this standard and may require an allocation of&lt;/pre&gt;&lt;pre&gt;the&amp;nbsp; arrangement&amp;nbsp; consideration&amp;nbsp; for&amp;nbsp; each&amp;nbsp; element&amp;nbsp; of&amp;nbsp; the&amp;nbsp; arrangement.&amp;nbsp; This&lt;/pre&gt;&lt;pre&gt;standard,&amp;nbsp; for which the Company is currently&amp;nbsp; assessing the impact, will become&lt;/pre&gt;&lt;pre&gt;effective for the Company on January 1, 2011.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In&amp;nbsp; January&amp;nbsp; 2010,&amp;nbsp; the&amp;nbsp; FASB&amp;nbsp; issued&amp;nbsp; ASU&amp;nbsp; No.&amp;nbsp; 2010-06&amp;nbsp; regarding&amp;nbsp; fair&amp;nbsp; value&lt;/pre&gt;&lt;pre&gt;measurements&amp;nbsp; and disclosures and improvement in the disclosure about fair value&lt;/pre&gt;&lt;pre&gt;measurements.&amp;nbsp; This ASU requires additional&amp;nbsp; disclosures&amp;nbsp; regarding&amp;nbsp; significant&lt;/pre&gt;&lt;pre&gt;transfers in and out of Levels 1 and 2 of fair value&amp;nbsp; measurements,&amp;nbsp; including a&lt;/pre&gt;&lt;pre&gt;description&amp;nbsp; of the&amp;nbsp; reasons&amp;nbsp; for the&amp;nbsp; transfers.&amp;nbsp; Further,&amp;nbsp; this&amp;nbsp; ASU&amp;nbsp; requires&lt;/pre&gt;&lt;pre&gt;additional&amp;nbsp; disclosures&amp;nbsp; for the&amp;nbsp; activity&amp;nbsp; in Level 3 fair value&amp;nbsp; measurements,&lt;/pre&gt;&lt;pre&gt;requiring&amp;nbsp; presentation of information about purchases,&amp;nbsp; sales,&amp;nbsp; issuances,&amp;nbsp; and&lt;/pre&gt;&lt;pre&gt;settlements&amp;nbsp; in the&amp;nbsp; reconciliation&amp;nbsp; for fair&amp;nbsp; value&amp;nbsp; measurements.&amp;nbsp; This ASU is&lt;/pre&gt;&lt;pre&gt;effective for fiscal years&amp;nbsp; beginning&amp;nbsp; after&amp;nbsp; December 15, 2010, and for interim&lt;/pre&gt;&lt;pre&gt;periods&amp;nbsp; within those fiscal years.&amp;nbsp; We are currently&amp;nbsp; evaluating&amp;nbsp; the impact of&lt;/pre&gt;&lt;pre&gt;this ASU; however,&amp;nbsp; we do not expect the adoption of this ASU to have a material&lt;/pre&gt;&lt;pre&gt;impact on our financial statements.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In February 2010, the FASB issued ASU No. 2010-09&amp;nbsp; regarding&amp;nbsp; subsequent&amp;nbsp; events&lt;/pre&gt;&lt;pre&gt;and amendments to certain&amp;nbsp; recognition and disclosure&amp;nbsp; requirements.&amp;nbsp; Under this&lt;/pre&gt;&lt;pre&gt;ASU, a public&amp;nbsp; company&amp;nbsp; that is a SEC filer,&amp;nbsp; as&amp;nbsp; defined,&amp;nbsp; is not&amp;nbsp; required&amp;nbsp; to&lt;/pre&gt;&lt;pre&gt;disclose the date through which subsequent events have been evaluated.&amp;nbsp; This ASU&lt;/pre&gt;&lt;pre&gt;is&amp;nbsp; effective&amp;nbsp; upon the&amp;nbsp; issuance of this ASU.&amp;nbsp; The adoption of this ASU did not&lt;/pre&gt;&lt;pre&gt;have a material impact on our financial statements.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In April 2010, the FASB issued ASU No. 2010-18 regarding improving comparability&lt;/pre&gt;&lt;pre&gt;by&amp;nbsp; eliminating&amp;nbsp; diversity in practice about the treatment of&amp;nbsp; modifications&amp;nbsp; of&lt;/pre&gt;&lt;pre&gt;loans&amp;nbsp; accounted for within pools under Subtopic 310-30 - Receivable - Loans and&lt;/pre&gt;&lt;pre&gt;Debt Securities Acquired with Deteriorated&amp;nbsp; Credit Quality (&quot;Subtopic&amp;nbsp; 310-30&quot;).&lt;/pre&gt;&lt;pre&gt;Furthermore,&amp;nbsp; the amendments clarify guidance about maintaining the integrity of&lt;/pre&gt;&lt;pre&gt;a pool as the unit of accounting for acquired&amp;nbsp; loans with credit&amp;nbsp; deterioration.&lt;/pre&gt;&lt;pre&gt;Loans accounted for individually under Subtopic 310-30 continue to be subject to&lt;/pre&gt;&lt;pre&gt;the troubled debt&amp;nbsp; restructuring&amp;nbsp; accounting&amp;nbsp; provisions within Subtopic 310-40,&lt;/pre&gt;&lt;pre&gt;Receivables--Troubled&amp;nbsp; Debt Restructurings by Creditors.&amp;nbsp; The amendments in this&lt;/pre&gt;&lt;pre&gt;Update are effective for modifications of loans accounted for within pools under&lt;/pre&gt;&lt;pre&gt;Subtopic&amp;nbsp; 310-30&amp;nbsp; occurring in the first&amp;nbsp; interim or annual&amp;nbsp; period ending on or&lt;/pre&gt;&lt;pre&gt;after July 15,&amp;nbsp; 2010.&amp;nbsp; The&amp;nbsp; amendments&amp;nbsp; are to be applied&amp;nbsp; prospectively.&amp;nbsp; Early&lt;/pre&gt;&lt;pre&gt;adoption&amp;nbsp; is&amp;nbsp; permitted.&amp;nbsp; We are&amp;nbsp; currently&amp;nbsp; evaluating&amp;nbsp; the impact of this ASU;&lt;/pre&gt;&lt;pre&gt;however,&amp;nbsp; we do not expect the adoption of this ASU to have a material impact on&lt;/pre&gt;&lt;pre&gt;our financial statements.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
	<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef='D101001_110930'>&lt;!--egx--&gt;&lt;pre&gt;3. COMMON STOCK&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In June 2007, the Company issued&amp;nbsp; 7,400,000 shares of common stock at a price of&lt;/pre&gt;&lt;pre&gt;$0.001 per share, for total proceeds of $7,400.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;In July 2007,&amp;nbsp; the Company&amp;nbsp; issued&amp;nbsp; 825,000&amp;nbsp; shares of common&amp;nbsp; stock,&amp;nbsp; for total&lt;/pre&gt;&lt;pre&gt;proceeds of $16,500.&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;At September 30, 2011, the Company had no issued or outstanding stock options or&lt;/pre&gt;&lt;pre&gt;warrants.&lt;/pre&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
	<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef='D101001_110930'>&lt;!--egx--&gt;&lt;pre&gt;4. RELATED PARTY TRANSACTIONS&lt;/pre&gt;&lt;pre&gt;&amp;nbsp;&lt;/pre&gt;&lt;pre&gt;During the year ended September 30, 2009, the Company entered into a verbal loan&lt;/pre&gt;&lt;pre&gt;agreement with an officer of the Company,&amp;nbsp; whereby the Company&amp;nbsp; borrowed&amp;nbsp; $2,000&lt;/pre&gt;&lt;pre&gt;interest-free,&amp;nbsp; payable on demand. The balance due to the Company`s director was&lt;/pre&gt;&lt;pre&gt;$45,680 at September 30, 2011.&lt;/pre&gt;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
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			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:CapitalUnitsMember</xbrldi:explicitMember></segment>
		</entity>
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			<startDate>2007-05-09</startDate>
			<endDate>2007-09-30</endDate>
		</period>
	</context>
	<context id='D070509_070930_commonstock'>
		<entity>
			<identifier scheme='http://www.sec.gov/CIK'>0001421981</identifier>
			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:CommonStockMember</xbrldi:explicitMember></segment>
		</entity>
		<period>
			<startDate>2007-05-09</startDate>
			<endDate>2007-09-30</endDate>
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	</context>
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		<entity>
			<identifier scheme='http://www.sec.gov/CIK'>0001421981</identifier>
			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember></segment>
		</entity>
		<period>
			<startDate>2007-05-09</startDate>
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	</context>
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		<entity>
			<identifier scheme='http://www.sec.gov/CIK'>0001421981</identifier>
			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:RetainedEarningsMember</xbrldi:explicitMember></segment>
		</entity>
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	</context>
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		<entity>
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			<startDate>2007-05-09</startDate>
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			<instant>2007-09-30</instant>
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	<context id='E07Q3_commonstock'>
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			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:CommonStockMember</xbrldi:explicitMember></segment>
		</entity>
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			<instant>2007-09-30</instant>
		</period>
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			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember></segment>
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		<entity>
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			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:RetainedEarningsMember</xbrldi:explicitMember></segment>
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			<instant>2007-09-30</instant>
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	<context id='D071001_080930_capitalunits'>
		<entity>
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	</context>
	<context id='D071001_080930_commonstock'>
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			<identifier scheme='http://www.sec.gov/CIK'>0001421981</identifier>
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	<context id='D071001_080930_additionalpaidincapital'>
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	<context id='E08Q3_commonstock'>
		<entity>
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			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:CommonStockMember</xbrldi:explicitMember></segment>
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			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember></segment>
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		<entity>
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			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:RetainedEarningsMember</xbrldi:explicitMember></segment>
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		<entity>
			<identifier scheme='http://www.sec.gov/CIK'>0001421981</identifier>
			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember></segment>
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			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:RetainedEarningsMember</xbrldi:explicitMember></segment>
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	<context id='E09Q3_capitalunits'>
		<entity>
			<identifier scheme='http://www.sec.gov/CIK'>0001421981</identifier>
			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:CapitalUnitsMember</xbrldi:explicitMember></segment>
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	<context id='E09Q3_commonstock'>
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			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:CommonStockMember</xbrldi:explicitMember></segment>
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			<instant>2009-09-30</instant>
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			<identifier scheme='http://www.sec.gov/CIK'>0001421981</identifier>
			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember></segment>
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			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:RetainedEarningsMember</xbrldi:explicitMember></segment>
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			<identifier scheme='http://www.sec.gov/CIK'>0001421981</identifier>
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			<instant>2009-09-30</instant>
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	<context id='D091001_100930_capitalunits'>
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			<identifier scheme='http://www.sec.gov/CIK'>0001421981</identifier>
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			<segment><xbrldi:explicitMember dimension='us-gaap:StatementEquityComponentsAxis'>us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember></segment>
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	<unit id='USD'>
		<measure>iso4217:USD</measure>
	</unit>
	<unit id='Shares'>
		<measure>shares</measure>
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</xbrl>
