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<p style="margin: 0pt"></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>NOTE 1 – ORGANIZATION
AND DESCRIPTION OF BUSINESS</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Corporate History</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Alpha Investment
Inc, formerly GoGo Baby, Inc. (the “Company”) was incorporated on February 22, 2013 under the laws of the State of
Delaware to develop, create, manufacture and market, toys for small children which would be designed to attach to car seats and
amuse and entertain children during a drive, without distracting the attention of the driver. The Company, however, encountered
significant constraints in raising sufficient capital to fully implement its business plan.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On March 17,
2017, Omega Commercial Finance Corp. (“Omega”) purchased all 35,550,000 outstanding “restricted” shares
of the Company’s common stock (the “Control Share Sale”) from Malcolm Hargrave (35,000,000 shares), DTH International
Corporation (500,000 shares) and Lisa Foster (50,000 shares) for aggregate consideration of $295,000. The Control Share Sale was
consummated in a private transaction pursuant to a common stock purchase agreement entered between Omega and Mr. Hargrave, acting
individually and on behalf of the other selling stockholders. Upon completion of the Control Share Sale, a “Change in Control”
of the Company took place and the Company became a subsidiary of Omega. The Company did not elect to apply push-down accounting.
In connection therewith, Mr. Hargrave resigned as the Company’s sole director and officer and Omega, as the new majority
stockholder of the Company, elected Timothy R. Fussell, Ph.D. as President, Chairman of the Board and a director and Todd C. Buxton,
Omega’s Chief Executive Officer, as Chief Executive Officer, Vice Chairman of the Board and a director.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">In addition
to the foregoing, new management elected to shift the focus of the Company’s business to real estate and other commercial
lending, which they believed offered better opportunities for shareholder growth. In connection therewith, on March 30, 2017,
the Company filed a Certificate of Amendment to its Certificate of Incorporation with the Delaware Secretary of State changing
its name from “Gogo Baby, Inc.” to “Alpha Investment Inc.” to better reflect the new business focus. The
name change and a corresponding change in the Company’s OTC markets trading symbol from GGBY to ALPC received approval from
FINRA and became effective as of April 19, 2017.</font></p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"><font style="font: 10pt Times New Roman, Times, Serif"><u>NOTE 2 - SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Use of Estimates</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The preparation
of financial statements in conformity with accounting principles generally accepted in the United States of America requires management
to make certain 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
periods presented. The Company is required to make judgments and estimates about the effect of matters that are inherently uncertain.
The Company regularly evaluates estimates and assumptions related to the useful life and recoverability of long-lived assets,
deferred income tax asset valuations and loss contingences. 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 value of assets and liabilities and the accrual of costs and expenses that
are not readily apparent from other sources. Although, we believe our judgments and estimates are appropriate, actual future results
may be different; if <u>different</u> assumptions or conditions were to prevail, the results could be materially different from
our reported results.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Cash and
Cash Equivalents</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Cash equivalents
include short-term, highly liquid investments with maturities of three months or less at the time of acquisition.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Restricted
Cash Held in Escrow</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
has $2,500,000 of restricted cash held in escrow from the sale of commons stock to an investors that has the right to require
the Company to repurchase the common stock for $2,500,000 through April 2018.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Loans Receivable, net</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
records its investments in loans receivable at cost less unamortized costs of issuance and deferred origination fees. Origination
fees collected at the time of investment are recorded against the loans receivable and amortized into net interest income over
the lives of the related loans. Issuance costs incurred are capitalized along with the initial investment and amortized against
net interest income over the lives of the related loans.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">When a loan
is placed on non-accrual status, the related interest receivable is reversed against interest income of the current period. If
a non-accrual loan is returned to accrual status, the accrued interest existing at the date the residential loan is placed on
non-accrual status and interest during the non-accrual period are recorded as interest income as of the date the loan no longer
meets the non-accrual criteria. As of December 31, 2017, all loans receivable are performing loans and none are considered past-due.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif; background-color: #ffffff"><u>Allowance
for Loan Losses</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif; background-color: #ffffff">The
Company maintains an allowance for loan losses on its investments in real estate loans for estimated credit impairment. Management’s
estimate of losses is based on a number of factors including the types and dollar amounts of loans in the portfolio, adverse situations
that may affect the borrower’s ability to repay, prevailing economic conditions and the underlying collateral securing the
loan. Additions to the allowance are provided through a charge to earnings and are based on an assessment of certain factors,
which may indicate estimated losses on the loans. Actual losses on loans are recorded first as a reduction to the allowance for
loan losses. Generally, subsequent recoveries of amounts previously charged off are recognized as income.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif; background-color: #ffffff">Estimating
allowances for loan losses requires significant judgment about the underlying collateral, including liquidation value, condition
of the collateral, competency and cooperation of the related borrower and specific legal issues that affect loan collections or
taking possession of the property. Management determined that no allowance for loan losses was necessary as of December 31, 2017.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Property and Equipment</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Property and
equipment are stated at cost. Equipment and fixtures will be depreciated using the straight-line method over the estimated asset
lives, 5 years. Equipment purchases in December 2017 will begin to be depreciated in the first quarter 2018.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Income Taxes</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
accounts for its income taxes in accordance with FASB Accounting Standards Codification (“ASC”) No. 740, "Income Taxes".
Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences
between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred
tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income
in the years in which those differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation
allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will
not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period
that includes the date of enactment or substantive enactment.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Accounting for Uncertainty in
Income Taxes</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
applies the provisions of ASC Topic 740-10-25, Income Taxes – Overall – Recognition (“ASC Topic 740-10-25”)
with respect to the accounting for uncertainty of income tax positions. ASC Topic 740-10-25 clarifies the accounting for uncertainty
in income taxes recognized in a company’s financial statements and prescribes a recognition threshold and measurement attribute
for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic
740-10-25 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure
and transition. As December 31, 2017, tax years since 2013 remain open for IRS audit. The Company has received no notice of audit
from the Internal Revenue Service for any of the open tax years.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Revenue Recognition and Investment
Income</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Origination
fees collected at the time of investment are recorded against the loans receivable and amortized into net interest income over
the lives of the related loans. Issuance costs incurred are capitalized along with the initial investment and amortized against
net interest income over the lives of the related loans.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">When a loan
is placed on non-accrual status, the related interest receivable is reversed against interest income of the current period. If
a non-accrual loan is returned to accrual status, the accrued interest existing at the date the residential loan is placed on
non-accrual status and interest during the non-accrual period are recorded as interest income as of the date the loan no longer
meets the non-accrual criteria.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
suspends recognizing interest income when it is probable that the Company will be unable to collect all payments according to
the contractual terms of the underlying agreements. Management considers all information available in assessing collectability.
Collectability is measured on a receivable-by-receivable basis by either the present value of estimated future cash flows discounted
at the effective rate, the observable market price for the receivable or the fair value of the collateral if the receivable is
collateral dependent. Large groups of smaller balance homogeneous receivables, such as pre-settlement funding transactions, are
collectively assessed for collectability. A receivable is charged off when in the Company's judgment, the receivable or portion
of the receivable is considered uncollectible.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Payments received
on past due receivables and finance receivables the Company has suspended recognizing interest income on are applied first to
principal and then to accrued interest. Interest income on past due receivables and finance receivables, if received, is recorded
using the cash basis method of accounting. Additionally, the Company generally does not resume recognition of interest income
once it has been suspended.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Fair Value</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The carrying
amounts reported in the balance sheet for cash, accounts payable and notes payable approximate their estimated fair market value
based on the short-term maturity of this instrument. The carrying value of the Company’s loans receivable approximate fair
value because their terms approximate market rates.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Net Loss Per Share</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Basic loss
per share is computed by dividing the net loss available to common stockholders by the weighted average number of common shares
outstanding for the year. Dilutive loss per share reflects the potential dilution of securities that could share in the losses
of the Company. 350,000 shares underlying common stock warrants were excluded from the computation of diluted loss per share for
the year ended December 31, 2017, because their impact was anti-dilutive. There were no potentially dilutive securities outstanding
during the year ended December 31, 2016.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Concentration of Credit Risk</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Financial
instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash
equivalents and loans receivable. The Company maintains its cash in bank and financial institution deposits that at times may
exceed federally insured limits. The Company has not experienced any losses in such accounts through December 31, 2017. 100% of
the Company’s loans receivables are with related parties.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Recently Issued Accounting Pronouncements</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Recent accounting
pronouncements that the Company has adopted or that will be required to adopt in the future are summarized below.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">In May 2014,
the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2014-09 –
Revenue From Contracts with Customers, which will supersede nearly all existing revenue recognition guidance under U.S. GAAP.
The core principal of this ASU is that an entity should recognize revenue when it transfers promised goods or services to customers
in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">This ASU also
requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer
contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill
a contract.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The original
effective date for ASU 2014-09 would have required the Company to adopt beginning in its first quarter 2017. In July 2015, the
FASB voted to amend ASU 2014-09 by approving a one-year deferral of the effective date as well as providing the option to early
adopt the standard on the original effective date. Accordingly, the Company may adopt the standard in either its first quarter
of 2017 or 2018. The new revenue standard may be applied retrospectively to each prior period presented or retrospectively with
the cumulative effect recognized as of the date of adoption. The Company does not expect its adoption of the new revenue standard
will have a significant impact on its consolidated financial statements.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">In January
2016, the FASB issued ASU No. 2016-01, <i>Financial Instruments - Overall (Subtopic 825- 10), Recognition and Measurement of Financial
Assets and Financial Liabilities</i>. The provisions of the update require equity investments to be measured at fair value with
changes in fair value recognized in net income. However, an entity may choose to measure equity investments that do not have readily
determinable fair values at cost minus impairment. The update also simplifies the impairment assessment of equity investments
without readily determinable fair values by requiring a qualitative assessment to identify impairment. It also eliminates the
requirement to disclose the fair value of financial instruments measured at amortized cost for entities that are not public business
entities, and eliminates the requirement for public business entities to disclose the methods and significant assumptions used
to estimate the fair value for financial instruments measured at amortized cost on the balance sheet. ASU No. 2016-01 requires
public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes.
It also requires an entity to present separately in other comprehensive income the portion of the total change in the fair value
of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability
at fair value in accordance with the fair value option for financial instruments. The update requires separate presentation of
financial assets and financial liabilities by category and form on the balance sheet or the accompanying notes to the financial
statements. In addition, the update clarifies that an entity should evaluate the need for a valuation allowance on a deferred
tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. For an emerging
growth company, the amendments in the update are effective for fiscal years beginning after December 15, 2018, and interim periods
within fiscal years beginning after December 15, 2019. The adoption of this ASU is not expected to have a material impact on the
Company’s financial statements.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">In February
2016, the FASB issued ASU 2016-02, <i>Leases (Topic 842), Conforming Amendments Related to Leases</i>. This ASU amends the codification
regarding leases in order to increase transparency and comparability. The ASU requires companies to recognize lease assets and
liabilities on the statement of condition and disclose key information about leasing arrangements. A lessee would recognize a
liability to make lease payments and a right-of-use asset representing its right to use the leased asset for the lease term. For
an emerging growth company, the amendments in the update are effective for fiscal years beginning after December 15, 2019, and
interim periods within fiscal years beginning after December 15, 2020. The adoption of this ASU is not expected to have a material
effect on the Company’s financial statements.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">In June 2016,
the FASB issued ASU 2016-13, <i>Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial
Instruments</i>. The amendments introduce an impairment model that is based on expected credit losses (“ECL”), rather
than incurred losses, to estimate credit losses on certain types of financial instruments (ex. loans and held to maturity securities),
including certain off-balance sheet financial instruments (ex. commitments to extend credit and standby letters of credit that
are not unconditionally cancellable). The ECL should consider historical information, current information, and reasonable and
supportable forecasts, including estimates of prepayments, over the contractual term. An entity must use judgment in determining
the relevant information and estimation methods that are appropriate in its circumstances. Financial instruments with similar
risk characteristics may be grouped together when estimating the ECL. The ASU also amends the current available for sale security
impairment model for debt securities whereby credit losses relating to available for sale debt securities should be recorded through
an allowance for credit losses. For an emerging growth company, the amendments in the update are effective for fiscal years beginning
after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. The amendments will be applied
through a modified retrospective approach, resulting in a cumulative-effect adjustment to retained earnings as of the beginning
of the first reporting period in which the guidance is effective. The Company is currently planning for the implementation of
this accounting standard. It is too early to assess the impact this guidance will have on the Company’s financial statements.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">In August
2016, the FASB issued ASU No. 2016-15, <i>Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash
Payments</i>. The amendments in this ASU clarify the proper classification for certain cash receipts and cash payments, including
clarification on debt prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments, contingent consideration
payments made after a business combination, proceeds from the settlement of insurance claims, and proceeds from the settlement
of corporate-owned life insurance policies, including bank-owned life insurance policies, among others. For an emerging growth
company, the amendments in the update are effective for fiscal years beginning after December 15, 2018, and interim periods within
fiscal years beginning after December 15, 2019. The Company has early implemented this ASU.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and 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.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0pt"></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Use of Estimates</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The preparation
of financial statements in conformity with accounting principles generally accepted in the United States of America requires management
to make certain 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
periods presented. The Company is required to make judgments and estimates about the effect of matters that are inherently uncertain.
The Company regularly evaluates estimates and assumptions related to the useful life and recoverability of long-lived assets,
deferred income tax asset valuations and loss contingences. 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 value of assets and liabilities and the accrual of costs and expenses that
are not readily apparent from other sources. Although, we believe our judgments and estimates are appropriate, actual future results
may be different; if <u>different</u> assumptions or conditions were to prevail, the results could be materially different from
our reported results.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Cash and
Cash Equivalents</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Cash equivalents
include short-term, highly liquid investments with maturities of three months or less at the time of acquisition.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Restricted
Cash Held in Escrow</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
has $2,500,000 of restricted cash held in escrow from the sale of commons stock to an investors that has the right to require
the Company to repurchase the common stock for $2,500,000 through April 2018.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Loans Receivable, net</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
records its investments in loans receivable at cost less unamortized costs of issuance and deferred origination fees. Origination
fees collected at the time of investment are recorded against the loans receivable and amortized into net interest income over
the lives of the related loans. Issuance costs incurred are capitalized along with the initial investment and amortized against
net interest income over the lives of the related loans.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">When a loan
is placed on non-accrual status, the related interest receivable is reversed against interest income of the current period. If
a non-accrual loan is returned to accrual status, the accrued interest existing at the date the residential loan is placed on
non-accrual status and interest during the non-accrual period are recorded as interest income as of the date the loan no longer
meets the non-accrual criteria.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif; background-color: #ffffff"><u>Allowance
for Loan Losses</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif; background-color: #ffffff">The
Company maintains an allowance for loan losses on its investments in real estate loans for estimated credit impairment. Management’s
estimate of losses is based on a number of factors including the types and dollar amounts of loans in the portfolio, adverse situations
that may affect the borrower’s ability to repay, prevailing economic conditions and the underlying collateral securing the
loan. Additions to the allowance are provided through a charge to earnings and are based on an assessment of certain factors,
which may indicate estimated losses on the loans. Actual losses on loans are recorded first as a reduction to the allowance for
loan losses. Generally, subsequent recoveries of amounts previously charged off are recognized as income.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif; background-color: #ffffff">Estimating
allowances for loan losses requires significant judgment about the underlying collateral, including liquidation value, condition
of the collateral, competency and cooperation of the related borrower and specific legal issues that affect loan collections or
taking possession of the property. Management determined that no allowance for loan losses was necessary as of December 31, 2017.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Property and Equipment</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Property and
equipment are stated at cost. Equipment and fixtures will be depreciated using the straight-line method over the estimated asset
lives, 5 years. Equipment purchases in December 2017 will begin to be depreciated in the first quarter 2018.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Income Taxes</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
accounts for its income taxes in accordance with FASB Accounting Standards Codification (“ASC”) No. 740, "Income Taxes".
Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences
between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred
tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income
in the years in which those differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation
allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will
not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period
that includes the date of enactment or substantive enactment.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Accounting for Uncertainty in
Income Taxes</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
applies the provisions of ASC Topic 740-10-25, Income Taxes – Overall – Recognition (“ASC Topic 740-10-25”)
with respect to the accounting for uncertainty of income tax positions. ASC Topic 740-10-25 clarifies the accounting for uncertainty
in income taxes recognized in a company’s financial statements and prescribes a recognition threshold and measurement attribute
for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic
740-10-25 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure
and transition. As December 31, 2017, tax years since 2013 remain open for IRS audit. The Company has received no notice of audit
from the Internal Revenue Service for any of the open tax years.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Revenue Recognition and Investment
Income</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Origination
fees collected at the time of investment are recorded against the loans receivable and amortized into net interest income over
the lives of the related loans. Issuance costs incurred are capitalized along with the initial investment and amortized against
net interest income over the lives of the related loans.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">When a loan
is placed on non-accrual status, the related interest receivable is reversed against interest income of the current period. If
a non-accrual loan is returned to accrual status, the accrued interest existing at the date the residential loan is placed on
non-accrual status and interest during the non-accrual period are recorded as interest income as of the date the loan no longer
meets the non-accrual criteria.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
suspends recognizing interest income when it is probable that the Company will be unable to collect all payments according to
the contractual terms of the underlying agreements. Management considers all information available in assessing collectability.
Collectability is measured on a receivable-by-receivable basis by either the present value of estimated future cash flows discounted
at the effective rate, the observable market price for the receivable or the fair value of the collateral if the receivable is
collateral dependent. Large groups of smaller balance homogeneous receivables, such as pre-settlement funding transactions, are
collectively assessed for collectability. A receivable is charged off when in the Company's judgment, the receivable or portion
of the receivable is considered uncollectible.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Payments received
on past due receivables and finance receivables the Company has suspended recognizing interest income on are applied first to
principal and then to accrued interest. Interest income on past due receivables and finance receivables, if received, is recorded
using the cash basis method of accounting. Additionally, the Company generally does not resume recognition of interest income
once it has been suspended.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Net Loss Per Share</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Basic loss
per share is computed by dividing the net loss available to common stockholders by the weighted average number of common shares
outstanding for the year. Dilutive loss per share reflects the potential dilution of securities that could share in the losses
of the Company. 350,000 shares underlying common stock warrants were excluded from the computation of diluted loss per share for
the year ended December 31, 2017, because their impact was anti-dilutive. There were no potentially dilutive securities outstanding
during the year ended December 31, 2016.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Concentration of Credit Risk</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Financial
instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash
equivalents and loans receivable. The Company maintains its cash in bank and financial institution deposits that at times may
exceed federally insured limits. The Company has not experienced any losses in such accounts through December 31, 2017. 100% of
the Company’s loans receivables are with related parties.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Recently Issued Accounting Pronouncements</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Recent accounting
pronouncements that the Company has adopted or that will be required to adopt in the future are summarized below.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">In May 2014,
the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2014-09 –
Revenue From Contracts with Customers, which will supersede nearly all existing revenue recognition guidance under U.S. GAAP.
The core principal of this ASU is that an entity should recognize revenue when it transfers promised goods or services to customers
in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">This ASU also
requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer
contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill
a contract.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The original
effective date for ASU 2014-09 would have required the Company to adopt beginning in its first quarter 2017. In July 2015, the
FASB voted to amend ASU 2014-09 by approving a one-year deferral of the effective date as well as providing the option to early
adopt the standard on the original effective date. Accordingly, the Company may adopt the standard in either its first quarter
of 2017 or 2018. The new revenue standard may be applied retrospectively to each prior period presented or retrospectively with
the cumulative effect recognized as of the date of adoption. The Company does not expect its adoption of the new revenue standard
will have a significant impact on its consolidated financial statements.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">In January
2016, the FASB issued ASU No. 2016-01, <i>Financial Instruments - Overall (Subtopic 825- 10), Recognition and Measurement of Financial
Assets and Financial Liabilities</i>. The provisions of the update require equity investments to be measured at fair value with
changes in fair value recognized in net income. However, an entity may choose to measure equity investments that do not have readily
determinable fair values at cost minus impairment. The update also simplifies the impairment assessment of equity investments
without readily determinable fair values by requiring a qualitative assessment to identify impairment. It also eliminates the
requirement to disclose the fair value of financial instruments measured at amortized cost for entities that are not public business
entities, and eliminates the requirement for public business entities to disclose the methods and significant assumptions used
to estimate the fair value for financial instruments measured at amortized cost on the balance sheet. ASU No. 2016-01 requires
public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes.
It also requires an entity to present separately in other comprehensive income the portion of the total change in the fair value
of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability
at fair value in accordance with the fair value option for financial instruments. The update requires separate presentation of
financial assets and financial liabilities by category and form on the balance sheet or the accompanying notes to the financial
statements. In addition, the update clarifies that an entity should evaluate the need for a valuation allowance on a deferred
tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. For an emerging
growth company, the amendments in the update are effective for fiscal years beginning after December 15, 2018, and interim periods
within fiscal years beginning after December 15, 2019. The adoption of this ASU is not expected to have a material impact on the
Company’s financial statements.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">In February
2016, the FASB issued ASU 2016-02, <i>Leases (Topic 842), Conforming Amendments Related to Leases</i>. This ASU amends the codification
regarding leases in order to increase transparency and comparability. The ASU requires companies to recognize lease assets and
liabilities on the statement of condition and disclose key information about leasing arrangements. A lessee would recognize a
liability to make lease payments and a right-of-use asset representing its right to use the leased asset for the lease term. For
an emerging growth company, the amendments in the update are effective for fiscal years beginning after December 15, 2019, and
interim periods within fiscal years beginning after December 15, 2020. The adoption of this ASU is not expected to have a material
effect on the Company’s financial statements.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">In June 2016,
the FASB issued ASU 2016-13, <i>Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial
Instruments</i>. The amendments introduce an impairment model that is based on expected credit losses (“ECL”), rather
than incurred losses, to estimate credit losses on certain types of financial instruments (ex. loans and held to maturity securities),
including certain off-balance sheet financial instruments (ex. commitments to extend credit and standby letters of credit that
are not unconditionally cancellable). The ECL should consider historical information, current information, and reasonable and
supportable forecasts, including estimates of prepayments, over the contractual term. An entity must use judgment in determining
the relevant information and estimation methods that are appropriate in its circumstances. Financial instruments with similar
risk characteristics may be grouped together when estimating the ECL. The ASU also amends the current available for sale security
impairment model for debt securities whereby credit losses relating to available for sale debt securities should be recorded through
an allowance for credit losses. For an emerging growth company, the amendments in the update are effective for fiscal years beginning
after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. The amendments will be applied
through a modified retrospective approach, resulting in a cumulative-effect adjustment to retained earnings as of the beginning
of the first reporting period in which the guidance is effective. The Company is currently planning for the implementation of
this accounting standard. It is too early to assess the impact this guidance will have on the Company’s financial statements.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>NOTE 3 – LOANS RECEIVABLE,
NET – RELATED PARTIES</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Loan Agreement
with Partners South Holdings LLC (Revolving Line of Credit)</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On August
28, 2017 the Company entered into a loan agreement with Partners South Holdings LLC (“Borrower”), which is owned by
Timothy R. Fussell, President, Chairman of the Board and a director of the Company, for a revolving line of credit in the maximum
principal sum of $3,600,000 for the purpose of financing real property construction costs and working capital needs. The loan
is secured in full by a first position lien on any and all Real Property in which the Borrower has any interest in for such purposes.
The maturity date of the loan is August 31, 2022 at which time the entire principal balance of the Loan plus accrued interest
thereon is due and payable. The fixed interest rate on the loan is 3.5% to be paid quarterly on the 1<sup>st</sup> day of the
fiscal quarter. As of December 31, 2017, the amount of $477,500 had been advanced on the loan. The origination fees of $180,000
due to the Company have been added to the balance due on the loan and recorded as a discount against the loan to be amortized
into income through the maturity date. As of December 31, 2017, the gross loan receivable balance is $657,500.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Loan Agreement
with Partners South Properties Corporation (Revolving Line of Credit)</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On August
28, 2017 the Company entered into a loan agreement with Partners South Properties Corporation (“Borrower”), which
is owned by Timothy R. Fussell, President, Chairman of the Board and a director of the Company, for a revolving line of credit
in the maximum principal sum of $5,000,000 for the purpose of financing real property construction costs and working capital needs.
The loan is secured in full by a first position lien on any and all Real Property in which the Borrower has any interest in for
such purposes. The maturity date of the loan is August 31, 2022 at which time the entire principal balance of the Loan plus accrued
interest thereon is due and payable. The fixed interest rate on the loan is 3.5% to be paid quarterly on the 1<sup>st</sup> day
of the fiscal quarter. As of December 31, 2017, the gross loan receivable balance is $250,000.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Non-Binding
Memorandum with Diamond Ventures Funds Management LLC</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
and Diamond Ventures Funds Management LLC (“DVFM”) have executed a non-binding Memorandum of Understanding (“MOU”)
in connection with ongoing discussions regarding a Share Exchange & Acquisition of Membership interest into DVFM that will
facilitate up to a 40% acquisition of DVFM. The terms of the exchange are not public at this time. Upon the signing of the MOU
$25,000 was advanced to the Borrower as part of the Business Line of Credit to be established as part of the MOU. The funds are
to be exclusively used for business purposes solely related to accounting and legal fees.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The following
is a summary of loans receivable as of December 31, 2017 and 2016:</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<table cellspacing="0" cellpadding="0" style="margin-top: 0px; font-size: 10pt; width: 100%">
<tr>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>2017</b></font></p></td>
<td style="vertical-align: top"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>2016</b></font></p></td></tr>
<tr style="background-color: #ebebff">
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">Principal Amount
Outstanding</font></td>
<td style="vertical-align: bottom; text-align: justify; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: top; text-align: right; width: 80px"><font style="font: 10pt Times New Roman, Times, Serif">932,500</font></td>
<td style="vertical-align: top; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="vertical-align: bottom; text-align: justify; width: 6px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: top; text-align: right; width: 60px"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">Unaccreted Discounts</font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(4,658)</font></td>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="background-color: #ebebff">
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">Net Carrying Value</font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">927,842</font></td>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
</table>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As of December 31, 2017, the Company’s
investment in its portfolio of loans receivable was individually evaluated for impairment noting none.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0pt"><font style="font: 10pt Times New Roman, Times, Serif"><u>NOTE 4 - PROVISION FOR INCOME
TAXES</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Realization
of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences
and carry-forwards are expected to be available to reduce taxable income. As the achievement of required future taxable income
is uncertain, the Company recorded a valuation allowance. As of December 31, 2017 the Company had a net operating loss carry-forward
of approximately $357,500. Net operating loss carry-forward, expires twenty years from the date the loss was incurred.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
is subject to United States federal and state income taxes at an approximate rate of 34% through December 31, 2017. Future taxable
income is expected to be subject to an approximate rate of 21%. The reconciliation of the provision for income taxes at the United
States federal statutory rate compared to the Company’s income tax expense as reported is as follows:</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<table cellspacing="0" cellpadding="0" style="margin-top: 0px; font-size: 10pt; width: 100%">
<tr>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>2017</b></font></p></td>
<td style="vertical-align: top"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>2016</b></font></p></td></tr>
<tr style="background-color: #ebebff">
<td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif">Statutory rate</font></td>
<td style="vertical-align: bottom; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="vertical-align: bottom; text-align: right; width: 80px"><font style="font: 10pt Times New Roman, Times, Serif">21%</font></td>
<td style="vertical-align: top; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="vertical-align: bottom; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="vertical-align: bottom; text-align: right; width: 82px"><font style="font: 10pt Times New Roman, Times, Serif">34%</font></td></tr>
<tr>
<td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif">Valuation allowance
change</font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(21)%</font></td>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(34)%</font></td></tr>
<tr style="background-color: #ebebff">
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">0%</font></td>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">0%</font></td></tr>
</table>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Deferred income taxes reflect the
net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes
and the amounts used for income tax purposes. Deferred income taxes arise from temporary differences in the recognition of income
and expenses for financial reporting and tax purposes. The significant components of deferred income tax assets and liabilities
at December 31, 2017 and 2016 are as follows:</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<table cellspacing="0" cellpadding="0" style="margin-top: 0px; font-size: 10pt; width: 100%">
<tr>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>2017</b></font></p></td>
<td style="vertical-align: top"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>2016</b></font></p></td></tr>
<tr style="background-color: #ebebff">
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">Net operating loss
carryforward</font></td>
<td style="vertical-align: bottom; text-align: justify; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: top; text-align: right; width: 80px"><font style="font: 10pt Times New Roman, Times, Serif">43,466</font></td>
<td style="vertical-align: top; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="vertical-align: bottom; text-align: justify; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: top; text-align: right; width: 82px"><font style="font: 10pt Times New Roman, Times, Serif">21,241</font></td></tr>
<tr>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">Valuation allowance</font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(43,466)</font></td>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(21,241)</font></td></tr>
<tr style="background-color: #ebebff">
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">Net deferred income
tax asset</font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
</table>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company
has recognized a valuation allowance for the deferred income tax asset since the Company cannot be assured that it is more likely
than not that such benefit will be utilized in future years. The valuation allowance is reviewed annually. When circumstances
change and which cause a change in management’s judgment about the realizability of deferred income tax assets, the impact
of the change on the valuation allowance is generally reflected in current income.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Current law
limits the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs.
Therefore, the amount available to offset future taxable income may be limited.</font></p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"><font style="font: 10pt Times New Roman, Times, Serif"><u>NOTE 5 - COMMITMENTS AND CONTINGENCIES</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Litigation</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company is not presently involved
in any litigation.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0pt"></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>NOTE 6 – GOING CONCERN</u></font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Future issuances
of the Company’s equity or debt securities will be required in order for the Company to continue to finance its operations
and continue as a going concern. The Company’s present revenues are insufficient to meet operating expenses. The financial
statement of the Company have been prepared assuming that the Company will continue as a going concern, which contemplates, among
other things, the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has
an accumulated deficit of $649,380 as of December 31, 2017 and requires capital for its contemplated operational and marketing
activities to take place. The Company's ability to raise additional capital through the future issuances of common stock is unknown.
Securing additional financing, the successful development of the Company's contemplated plan of operations, and its transition,
ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully
resolve these factors raise substantial doubt about the Company's ability to continue as a going concern. The financial statements
of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>NOTE 7 – RELATED PARTY
TRANSACTIONS</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-indent: 24px; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">1.
Related Party Loan</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Since inception
the Company received cash totaling $52,500 from Malcolm Hargrave, the previous director, in the form of a promissory note. The
loan accrued interest at an annual rate of 4%. On March 17, 2017, Malcolm Hargrave signed an agreement to forgive all debt, including
unpaid interest, totaling $55,715, which was recorded as a capital contribution. As of December 31, 2017, the amount due to Malcolm
Hargrave was $0.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-indent: 24px; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">2.
Consulting revenue</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On May 1, 2017 the company billed
Omega Commercial Finance Corp., the 88.00% shareholder, $12,000 for consulting services in capital markets activities rendered,
such as defining appropriate capital raising mechanisms and types of Offerings to utilize what best benefits the Company’s
verticals overall strategies to implement within the capital markets for growth and increased shareholder value, effective means
to create relationships within the commercial real estate sector for target mergers and acquisitions, loan financing requests,
distressed commercial real estate portfolios.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-indent: 24px; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">3.
Broker fee</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On August
28, 2017 the Company entered into a loan agreement with Partners South Holdings LLC (“Borrower”), which is owned by
Timothy R. Fussell, President, Chairman of the Board and a director of the Company, for a revolving line of credit in the maximum
principal sum of $3,600,000 for the purpose of financing real property construction costs and working capital needs. A broker
fee was paid to Omega Commercial Finance Corp. in the amount of $170,000.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On August
28, 2017 the Company entered into a loan agreement with Partners South Properties Corporation (“Borrower”), which
is owned by Timothy R. Fussell, President, Chairman of the Board and a director of the Company, for a revolving line of credit
in the maximum principal sum of $5,000,000 for the purpose of financing real property construction costs and working capital needs.
A broker fee was paid to Omega Commercial Finance Corp. in the amount of $250,000.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-indent: 24px; margin-top: 0; margin-bottom: 0"><a name="a_Hlk510432005"></a><font style="font: 10pt Times New Roman, Times, Serif">4.
Management Fee</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">During the quarter ended December
31, 2017, Omega Commercial Finance Corp was paid $150,000 in management fees pursuant to a corporate governance management agreement
executed on June 1, 2017. Omega is to provide services related to facilitating the introduction of potent investors for compensation
of no less than $150,000 per year, not to exceed $300,000 per year. The agreement remains in effect until cancel by Omega.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-indent: 24px; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">5.
Loans receivable</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company has extended lines
of credit and loans to related parties. See Note 3.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<table cellspacing="0" cellpadding="0" style="margin-top: 0px; font-size: 10pt; width: 100%">
<tr>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>2017</b></font></p></td>
<td style="vertical-align: top"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>2016</b></font></p></td></tr>
<tr style="background-color: #ebebff">
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">Principal Amount
Outstanding</font></td>
<td style="vertical-align: bottom; text-align: justify; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: top; text-align: right; width: 80px"><font style="font: 10pt Times New Roman, Times, Serif">932,500</font></td>
<td style="vertical-align: top; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="vertical-align: bottom; text-align: justify; width: 6px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: top; text-align: right; width: 60px"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">Unaccreted Discounts</font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(4,658)</font></td>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="background-color: #ebebff">
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">Net Carrying Value</font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">927,842</font></td>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
</table>
<table cellspacing="0" cellpadding="0" style="margin-top: 0px; font-size: 10pt; width: 100%">
<tr>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>2017</b></font></p></td>
<td style="vertical-align: top"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>2016</b></font></p></td></tr>
<tr style="background-color: #ebebff">
<td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif">Statutory rate</font></td>
<td style="vertical-align: bottom; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="vertical-align: bottom; text-align: right; width: 80px"><font style="font: 10pt Times New Roman, Times, Serif">21%</font></td>
<td style="vertical-align: top; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="vertical-align: bottom; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="vertical-align: bottom; text-align: right; width: 82px"><font style="font: 10pt Times New Roman, Times, Serif">34%</font></td></tr>
<tr>
<td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif">Valuation allowance
change</font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(21)%</font></td>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(34)%</font></td></tr>
<tr style="background-color: #ebebff">
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">0%</font></td>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">0%</font></td></tr>
</table>
<table cellspacing="0" cellpadding="0" style="margin-top: 0px; font-size: 10pt; width: 100%">
<tr>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>2017</b></font></p></td>
<td style="vertical-align: top"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>2016</b></font></p></td></tr>
<tr style="background-color: #ebebff">
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">Net operating loss
carryforward</font></td>
<td style="vertical-align: bottom; text-align: justify; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: top; text-align: right; width: 80px"><font style="font: 10pt Times New Roman, Times, Serif">43,466</font></td>
<td style="vertical-align: top; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="vertical-align: bottom; text-align: justify; width: 9px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: top; text-align: right; width: 82px"><font style="font: 10pt Times New Roman, Times, Serif">21,241</font></td></tr>
<tr>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">Valuation allowance</font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(43,466)</font></td>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(21,241)</font></td></tr>
<tr style="background-color: #ebebff">
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">Net deferred income
tax asset</font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double; vertical-align: bottom; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; vertical-align: top; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
</table>
2500000
P5Y
Straight-line method
350000
1.00
4658
927842
0
0.21
0.34
-0.21
-0.34
0.00
0.00
43466
21241
43466
21241
0
0
357500
2037-12-31
0.04
0.88
170000
250000
5000000
1375000
5000000
0.004
252500
965000
15.00
166667
166667
236897
236897
350000
170000
15.00
15.00
2022-12-31
2022-12-31
1575281
Mandatorily redeemable 10 years after issuance.
25000
25000
25000
1.28
1.30
P5Y
0.0206
0.0216
0.00
1575281
0
15656
0
15656
1974
1974
17
-17
150000
2580
10000
234344
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Fair Value</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The carrying
amounts reported in the balance sheet for cash, accounts payable and notes payable approximate their estimated fair market value
based on the short-term maturity of this instrument. The carrying value of the Company’s loans receivable approximate fair
value because their terms approximate market rates.</font></p>
240427
240427
Omega is to provide services related to facilitating the introduction of potent investors for compensation of no less than $150,000 per year, not to exceed $300,000 per year. The agreement remains in effect until cancel by Omega.
55715
55715
1696
1590937
0
This Amendment No. 1 to Form 10-K amends the Alpha Investment Inc. (Alpha or the Company) Annual Report on Form 10-K for the fiscal year ended December 31, 2017, as filed with the Securities and Exchange Commission (SEC) on April 5, 2018 (the Original Filing). We are filing this Amendment No. 1in response to comments received from the SEC to add disclosure to the financial statements for the years ended December 31, 2017 and 2016 of a reconciliation of instruments presented in Temporary Equity on the balance sheet included therein.
<p style="margin: 0"><a name="a_Hlk510432005"></a><font style="font: 10pt Times New Roman, Times, Serif"><u>NOTE
8 – STOCKHOLDERS’ EQUITY (DEFICIT)</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Incentive Plan</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The Company’s Incentive Plan
provides for equity incentives to be granted to its employees, executive officers or directors or to key advisers or consultants.
Equity incentives may be in the form of stock options with an exercise price not less than the fair market value of the underlying
Shares as determined pursuant to the Incentive Plan, restricted stock awards, other stock-based awards, or any combination of
the foregoing. The Incentive Plan is administered by the board of directors. 5,000,000 Shares are reserved for issuance pursuant
to the exercise of awards under the Incentive Plan. The number of shares so reserved automatically adjusts upward on January 1
of each year, so that the number of shares covered by the Incentive Plan is equal to 15% of our issued and outstanding common
stock. As of December 31, 2017, there are 1,375,000 shares available for issuance under the plan.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Common Stock</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On June 21, 2017 the company filed
an S-8 with the SEC to register an additional 5,000,000 shares of common stock with a par value of $0.0001.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><a name="a_Hlk510432107"></a>On
June 22, 2017 3,625,000 shares of common stock were issued at a value of $0.004 per share to various individuals in exchange for
consulting services. The fair value of the shares was based on the last quoted price on the Over-the-Counter Bulletin Board.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On September 5, 2017 56,667 shares
of common stock were issued at a value of $15.00 per share to one individual in exchange for cash of $850,000.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On September 20, 2017, 166,667
shares of common stock were issued at a value of $15.00 per share to one company in exchange for cash of $2,500,000. Pursuant
to the subscription agreement the investor has the right to require the Company to repurchase the shares for $2.5 million at anytime
through December 2017. Accordingly, the amounts received are presented as a temporary equity as of December 31, 2017. In December
2017, the Company negotiated and amended its agreement with the investor to extend this right through April 2018. As part of this
extension, the investor was granted warrants to purchase 170,000 shares of common stock for an exercise price of $15.00 per share
over a five-year term. Because the shares are classified as a temporary equity, and the investors rights to require repurchase
of the shares initially expired in 2017 the Company recorded the fair value of these warrants were recorded as a discount against
the proceeds to be amortized as interest expense through February 2018, the initial extension date. During the year ended December
31, 2017, the Company amortized $240,427 of the discount. The cash, as of December 31, 2017, is held in an escrow account and
the shares are carried at $1,575,281, net of unamortized discount of $1,575,281.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On October 21, 2017, 4,333 shares
of common stock were issued at a value of $15.00 per share to one individual in exchange for cash of $65,000.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On November 8, 2017, 3,333 shares
of common stock were issued at a value of $15.00 per share to one individual in exchange for cash of $50,000.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Preferred Stock</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">In November 2017, the Company’s
board of directors authorized the issuance of 100,000 shares of 2018 Convertible Preferred Stock, which have a par value of $15.00,
provides its holders with no voting rights or dividends, entitles its holders to a liquidation preference over common stockholders
equal to its par value, and allow for conversion into 2 shares of common stock per one share of 2018 Convertible Preferred Stock
at the option of the holder for a period of one-year from issuance at the option of the holder.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On November 27, 2017, 16,667 shares
of 2018 Convertible Preferred stock were issued at a value of $15.00 per share to one entity in exchange for cash of $250,000.
The shares have 350,000 warrants attached, each warrant entitling the holder to one additional share with an exercise date of
up to 5 years from the issuance date of the shares. The preferred stock is mandatorily redeemable 10 years after issuance. The
Company allocated $236,897 the proceeds from the sale of the preferred stock to the warrants, which was recorded as a discount
against the preferred stock and is to be amortized as a deemed dividend through the 10-year redemption date. The balance of the
preferred stock reflected in temporary equity as of December 31, 2017, was $15,656, net of unamortized discount of $234,344.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On December 6, 2017, 167 shares
of 2018 Convertible Preferred Stock were issued at a value of $15.00 per share to one entity in exchange for cash of $2,500.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Capital Contributions</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On March 17, 2017, Malcolm Hargrave
signed an agreement to forgive all debt, including unpaid interest, amounting $ 55,715, due to him from the Company. This was
classified as capital contribution and recorded in additional paid -in capital.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On March 29, 2017, shareholders
made a cash contribution to the Company of $10,000. This was classified as capital contribution and recorded in additional paid-in
capital.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">On September 28, 2017, Omega Commercial
Finance Corp made a cash contribution to the company of $25,000. This was classified as capital contribution and recorded in additional
paid-in capital.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">During the quarter ended December
31, 2017, Omega Commercial Finance Corp, 80% parent company, paid expenses of $2,580 on behalf of the Company, this was classified
as a non-cash charge and contribution to additional paid-in capital.</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Common Stock Warrants</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">In connection with the issuance
of preferred stock, the Company issued warrants to purchase 350,000 shares for an exercise price of $15.00 over five years.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">In connection
with the issuance of common stock, the Company issued warrants to purchase 170,000 shares for an exercise price of $15.00 over
five years.</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The fair value
of the warrants issued during the year ended December 31, 2017 was estimated using the Black Scholes Method and the following
assumptions: volatility – 128% - 130%; expected term – 5 Years; risk free rate – 2.06% - 2.16%; dividend rate
– 0.0%</font></p>
<p style="text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"><u>Temporary Equity</u></font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The following is a summary of instruments
classified in temporary equity for the year ended December 31, 2017:</font></p>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<table cellspacing="0" cellpadding="0" style="margin-top: 0px; font-size: 10pt; width: 100%">
<tr>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Redeemable</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Common
Stock</b></font></p></td>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Series
2018</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Convertible</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Preferred
Stock</b></font></p></td>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom; text-align: center"><font style="font: 9pt Times New Roman, Times, Serif"><b>Discounts</b></font></td>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Net
Carrying</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Value</b></font></p></td></tr>
<tr style="vertical-align: bottom; background-color: #ebebff">
<td><font style="font: 10pt Times New Roman, Times, Serif">Balance at January 1, 2016</font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="text-align: right; width: 86px"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="text-align: right; width: 85px"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="text-align: right; width: 83px"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="text-align: right; width: 80px"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom">
<td><font style="font: 10pt Times New Roman, Times, Serif">Issuances</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,500,000</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">250,580</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,402,044)</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,348,536</font></td></tr>
<tr style="vertical-align: bottom; background-color: #ebebff">
<td><font style="font: 10pt Times New Roman, Times, Serif">Amortization of discounts</font></td>
<td style="border-bottom: #000000 1px solid"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">242,401</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">242,401</font></td></tr>
<tr style="vertical-align: bottom">
<td><font style="font: 10pt Times New Roman, Times, Serif">Balance at December 31, 2017</font></td>
<td style="border-bottom: #000000 3px double"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,500,000</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">250,580</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,159,643)</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,590,937</font></td></tr>
</table>
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<table cellspacing="0" cellpadding="0" style="margin-top: 0px; font-size: 10pt; width: 100%">
<tr>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Redeemable</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Common
Stock</b></font></p></td>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Series
2018</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Convertible</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Preferred
Stock</b></font></p></td>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom; text-align: center"><font style="font: 9pt Times New Roman, Times, Serif"><b>Discounts</b></font></td>
<td style="vertical-align: bottom"><font style="font: 9pt Times New Roman, Times, Serif"> </font></td>
<td colspan="2" style="border-bottom: #000000 1px solid; vertical-align: bottom"><p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Net
Carrying</b></font></p>
<p style="font-size: 8.5pt; text-align: center; margin: 0"><font style="font: 9pt Times New Roman, Times, Serif"><b>Value</b></font></p></td></tr>
<tr style="vertical-align: bottom; background-color: #ebebff">
<td><font style="font: 10pt Times New Roman, Times, Serif">Balance at January 1, 2016</font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="text-align: right; width: 86px"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="text-align: right; width: 85px"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="text-align: right; width: 83px"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="width: 8px"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="text-align: right; width: 80px"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom">
<td><font style="font: 10pt Times New Roman, Times, Serif">Issuances</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,500,000</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">250,580</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,402,044)</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,348,536</font></td></tr>
<tr style="vertical-align: bottom; background-color: #ebebff">
<td><font style="font: 10pt Times New Roman, Times, Serif">Amortization of discounts</font></td>
<td style="border-bottom: #000000 1px solid"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">242,401</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 1px solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">242,401</font></td></tr>
<tr style="vertical-align: bottom">
<td><font style="font: 10pt Times New Roman, Times, Serif">Balance at December 31, 2017</font></td>
<td style="border-bottom: #000000 3px double"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,500,000</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">250,580</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,159,643)</font></td>
<td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td>
<td style="border-bottom: #000000 3px double"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="border-bottom: #000000 3px double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,590,937</font></td></tr>
</table>
25000000
250580
1159643
1590937
0
0
0
0
0
0
-242401
242401
2500000
250580
1402044
1348536