INCOME (LOSS) PER COMMON SHARE

3 Months Ended

Mar. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 4 INCOME (LOSS) PER COMMON SHARE

Basic and diluted income (loss) per common share are based on the weighted average number of shares outstanding and assumed to be outstanding of 519,600. There are no dilutive securities outstanding.