Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations

The following discussion and analysis provides information which management of the Company believes to be relevant to an assessment and understanding of the Company's results of operations and financial condition. This discussion should be read together with the Company's financial statements and the notes to the financial statements, which are included in this report. This information should also be read in conjunction with the information contained in our Form 10-K filed with the Securities and Exchange Commission ("SEC") on December 2, 2008, including the audited financial statements and notes included therein. The reported results will not necessarily reflect future results of operations or financial condition.

Caution Regarding Forward-Looking Statements

This Quarterly Report on Form 10-Q contains "forward-looking statements", as that term is defined in the Private Securities Litigation Reform Act of 1995. These statements relate to future events or our future financial performance. Some discussions in this report may contain forward-looking statements that involve risk and uncertainty. A number of important factors could cause our actual results to differ materially from those expressed in any forward-looking statements made by us in this report. Forward-looking statements are often identified by words like "believe," "expect," "estimate," "anticipate," "intend," "project" and similar words or expressions that, by their nature, refer to future events.

In some cases, you can also identify forward-looking statements by terminology such as "may," "will," "should," "plans," "predicts," "potential," or "continue," or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties, and other factors that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements.

Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, or achievements. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements in an effort to conform these statements to actual results.

Overview

We are a start-up stage corporation and have not started operations or generated or realized any revenues from our business operations. Our auditors have issued a going concern opinion. This means that our auditors believe there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay our bills.

There is limited historical financial information about us upon which to base an evaluation of our performance. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products. There is no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.

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In light of the above, management has decided to discontinue its business plan operation. We have actively been searching for a suitable one- acre lot in a good location on a main artery for the past year to begin our business plan. We have entertained a couple of options, but in the end they did not work out. At this point, we are permanently putting our business plan on hold primarily due to the horrible state of the economy. Extremely low car sales coupled with fluctuating real estate lease values have also caused us to discontinue our business plan.

Management is now considering finding a suitable merger or acquisition candidate to merger with our company.

Plan of Operation

With the amount we raised in our offering, we believe we can satisfy our cash requirements during the next twelve (12) months. We will not be conducting any product research or development. We do not expect to purchase or sell significant equipment. Our public offering was completed as planned in January 2008.

We had actively been searching for a suitable one-acre lot in a good location on a main artery for the past year to begin our business plan. We were unable to find the desired lot. We entertained a couple of options, but in the end they were not satisfactory. We have decided to suspend operations as a result of current economic conditions including extremely low car sales and fluctuating real estate lease values.

Due to management's decision to discontinue our business plan, we are now actively seeking to conduct a merger or acquisition with a viable company. This may result in our directors giving up control, selling their directors' shares and cause dilution to our existing shareholders' shares.

Management is also actively looking to hire a full-time consultant to advise the board of directors of possible mergers or acquisitions.

Results of operations

From Inception on June 27, 2006 to May 31, 2009

During this period we incorporated the company, hired an attorney, and hired an auditor for the preparation of our public offering. We also prepared an internal business plan. Our loss since inception is $124,101 of which $110,172 is for professional fees, $6,400 is for management services, $1,129 is for filing fees and general office costs, and $6,400 is for rent and services donated by our former president.

Since inception, we sold 5,000,000 shares of common stock to our officers and directors for $5,000. We completed our public offering during January 15, 2008 and issued 1,920,000 shares at $0.10 cents per share and raised $192,000.

Material Changes in Financial Condition and Results of Operations

As of May 31, 2009, the Company's cash assets were $30,979 compared to $175,779 at August 31, 2008. Accounts payable decreased $197 from $3,810 at August 31, 2008 to $3,613 at May 31, 2009.

Comparison of Three Month Periods Ended May 31, 2009 and May 31, 2008

No revenues were recorded during the nine months ended May 31, 2009 and 2008. Operating expenses during the nine month periods ended May 31, 2009 and 2008 were comprised entirely of general

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and administrative expenses. During the three month period ended May 31, 2009, general and administrative expenses totaled $41,902. Expenses totaling $6,637 were incurred during the same period in 2008. This $35,265 increase reflects expenses incurred related to consulting (as described below in Item 5 Other Information) and other professional fees.

Comparison of Nine Month Periods Ended May 31, 2009 and May 31, 2008

No revenues were recorded during the nine months ended May 31, 2009 and 2008. Operating expenses during the nine month periods ended May 31, 2009 and 2008 were comprised entirely of general and administrative expenses. During the nine month period ended May 31, 2009, general and administrative expenses totaled $64,161. Expenses totaling $33,343 were incurred during the same period in 2008. This $30,818 increase reflects expenses incurred related to consulting (as described below in Item 5 Other Information) and other professional fees.

Liquidity and Capital Resources

As of the date of this report, we have yet to generate any revenues from our business operations.

We issued 5,000,000 shares of common stock pursuant to the exemption from registration contained in section 4(2) of the Securities Act of 1933. This was accounted for as a sale of common stock.

In January 2008, we issued 1,920,000 shares in our public offering pursuant to
Section 5 of the Securities Act of 1933. This was accounted for as a sale of common stock through which we raised $192,000.

As of May 31, 2009, our total assets were $89,312 including cash of $30,979 and prepaid expenses of $58,333. Our total liabilities were $3,613.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements.