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        3 - Reclassification&lt;/font&gt;

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        &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt"&gt;The

        financial statements have been reclassified to show the

        discontinued operations for the period ending July 31,

        2010.&amp;#160;&amp;#160;The Company has adjusted sales, cost of

        sales and general and administrative expenses to show the

        net loss on the discontinued operation.&amp;#160;&amp;#160;The net

        loss for the period ending July 31, 2010 was $5,011.&lt;/font&gt;

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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 205

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6359566&amp;loc=d3e326-107755



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