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>Recent rule changes by the SEC have changed how >reverse mergers are to occur. We have always felt that >it made more sense to do an S-4 spin-off and in effect >start fresh as part of a strategically focused >marketing and promotion strategy for both the business >as well as the company itself. > >If you have been considering a reverse merger, please >feel free to call Mayer Etkin at 206-577-2736 or send >an email to capsol@comcast.net > >We would like to discuss with you the benefits of >having offshore stock holders as part of a growth >strategy to enhance the proposed market capitalization >of the company or project.

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