<P STYLE="margin: 0pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-1</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">REGISTRATION STATEMENT</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">UNDER THE SECURITIES ACT OF 1933</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>KISMET INC.</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<TR>
    <TD STYLE="width: 31%; font: 1pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 1pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 30%; font: 1pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 1pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 37%; font: 1pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Nevada</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(State or other jurisdiction of</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">incorporation or organization)</P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>7370</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Primary Standard Industrial</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Classification Code Number)</P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>99-03855681</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(I.R.S. Employer Identification</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Number)</P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">1516 E Tropicana Ave, Suite 155</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Las Vegas, NV 89119</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(702) 922-7113</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Address, including zip code, and telephone
number, including</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">area code, of registrant&rsquo;s principal executive
offices)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Michael Lasala</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">3256 Mystic Ridge Ct</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Las Vegas, NV 89129</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">1(888) 681-9777</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name, address, including zip code, and telephone
number,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">including area code, of agent for service)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>From time to time after the effective
date of this Registration Statement.</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Approximate date of commencement of proposed
sale to the public)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">If any of the securities being registered on this Form are to be
offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. <FONT STYLE="font-size: 6pt">&nbsp;X
<FONT STYLE="color: white">.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">If this Form is filed to register additional securities for an offering
pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act Registration Statement number
of the earlier effective Registration Statement for the same offering. <FONT STYLE="font-size: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="color: white">.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">If this Form is a post-effective amendment filed pursuant to Rule
462(c) under the Securities Act, check the following box and list the Securities Act Registration Statement number of the earlier
effective Registration Statement for the same offering. <FONT STYLE="font-size: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="color: white">.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">If this Form is a post-effective amendment filed pursuant to Rule
462(d) under the Securities Act, check the following box and list the Securities Act Registration Statement number of the earlier
effective Registration Statement for the same offering. <FONT STYLE="font-size: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="color: white">.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &ldquo;large accelerated
filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the Exchange Act. (Check
one):</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 20%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 50%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 25%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Large accelerated filer </FONT></TD>
    <TD STYLE="border: black 1pt solid; font-size: 12pt">&nbsp;<FONT STYLE="font-size: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="color: white">.</FONT></FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Accelerated filer </FONT></TD>
    <TD STYLE="border: black 1pt solid; font-size: 12pt">&nbsp;<FONT STYLE="font-size: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="color: white">.</FONT></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Non-accelerated filer </FONT></TD>
    <TD STYLE="border: black 1pt solid; font-size: 12pt">&nbsp;<FONT STYLE="font-size: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="color: white">.</FONT></FONT> <FONT STYLE="font-size: 10pt">(Do not check if a smaller reporting company) </FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
    <TD STYLE="border: black 1pt solid; font-size: 12pt">&nbsp;<FONT STYLE="font-size: 6pt">&nbsp;X <FONT STYLE="color: white">.</FONT></FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"><B>&nbsp;</B></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>CALCULATION OF REGISTRATION FEE</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 44%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 11%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 15%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 20%; font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Title of Each Class</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>of Securities to be</B> <B>Registered</B></P></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount to be</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Registered</B></P></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Maximum Offering</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Price Per</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Share</B></P></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Maximum</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Aggregate </B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Offering</B> <B>Price</B>&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(1)</B></P></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount of</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Registration</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Fee (1)</B></P></TD></TR>
<TR STYLE="background-color: #CCFFCC">
    <TD STYLE="vertical-align: bottom; font-size: 10pt"><FONT STYLE="font-size: 10pt">Common Stock, $0.001 par value per share</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">4,000,000</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$0.05</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$200,000</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$27.28</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">(1)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.5pt">Estimated solely for the purpose of calculating
the registration fee under Rule 457(a) and (o) of the Securities Act.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><B><I>The Registrant hereby amends this Registration
Statement (the &ldquo;Registration Statement&rdquo;) on such date or dates as may be necessary to delay its effective date until
the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become
effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall
become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Subject to completion, dated&nbsp;May 29,
2013</B></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 100%; font-size: 12pt; text-align: center"></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 100%; font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border: black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt; color: red"><I>The information in this prospectus is not complete and may be changed. We may not sell these securities until the Registration Statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell these securities and is not soliciting an offer to buy these securities in any jurisdiction where an offer or sale is not permitted. </I></FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PRELIMINARY PROSPECTUS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>KISMET, INC.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1516 E Tropicana Ave, Suite 155</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Las Vegas, NV 89119</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(702) 922-7113</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>4,000,000</B> <B>SHARES OF COMMON STOCK</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">This is the initial offering of Common Stock
of Kismet, Inc. We are offering for sale a total of 4,000,000 shares of Common Stock at a fixed price of $0.05 per share for the
duration of this Offering (the &quot;Offering&quot;).&nbsp;There is no minimum number of shares that must be sold by us for the
Offering to proceed, and we will retain the&nbsp;proceeds from the sale of any of the offered shares.&nbsp;The Offering is being
conducted on a self-underwritten, best efforts basis, which means our President and Chief Executive Officer, Ju Hyuk Kim, will
attempt to sell the shares directly to friends, family members and business acquaintances. Mr. Kim will not receive commission
or any other remuneration&nbsp;for such sales. In offering the securities on our behalf, Mr. Kim will rely on the safe harbor from
broker-dealer registration set out in Rule 3a4-1 under the Securities and Exchange Act of 1934.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The shares will be offered for sale at a fixed
price of $0.05 per share for a period of one hundred and eighty (180) days from the effective date of this prospectus, unless extended
by our Board of Directors for an additional ninety (90) days. If all of the shares offered by us are purchased, the gross proceeds
to us will be $200,000. &nbsp;However, since the Offering is being conducted on a &quot;best-efforts&quot; basis, there is no minimum
number of shares that must be sold, meaning the Company shall retain any&nbsp;proceeds from the sale of the shares sold hereunder.
&nbsp;Accordingly, all funds raised hereunder will become immediately available to the Company and will be used in accordance with
the Company&rsquo;s intended &ldquo;Use of Proceeds&rdquo; as set forth herein, investors are advised that they will not be entitled
to a refund and could lose their entire investment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 30%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 12%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 12%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 12%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 12%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 12%; font-size: 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Offering</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Price</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>to the Public</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Per&nbsp;Share</B></P></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Commissions</B></FONT></TD>
    <TD STYLE="vertical-align: bottom">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Net Proceeds</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>to&nbsp;Company</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>After Offering</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Expenses</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(20% of Shares Sold)</B></P></TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Net Proceeds</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>to&nbsp;Company</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>After Offering</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Expenses</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(50% of Shares Sold)</B></P></TD>
    <TD STYLE="vertical-align: bottom">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Net Proceeds</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>to&nbsp;Company</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>After Offering</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Expenses</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(75% of Shares Sold)</B></P></TD>
    <TD STYLE="vertical-align: bottom">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Net Proceeds</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>to&nbsp;Company</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>After Offering</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Expenses</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(100% of Shares Sold)</B></P></TD></TR>
<TR STYLE="background-color: #CCFFCC">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Common Stock</B></FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$0.05</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">N/A</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$20,000</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$80,000</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$130,000</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$180,000</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$0.05</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">N/A</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$20,000</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$80,000</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$130,000</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$180,000</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Kismet, Inc. is a development stage company and
currently has no operations and as such we are considered a &quot;shell company&quot; as that term is defined under Rule 405 of
the Securities Act of 1933. Accordingly, the securities sold in this Offering can only be resold through registration under the
Securities Act of 1933, Section 4(1), if available, for non-affiliates, or by meeting the conditions of Rule 144(i). Any investment
in the shares offered herein involves a high degree of risk. You should only purchase shares if you can afford a loss of your investment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our independent registered public accountant
has issued an audit opinion for Kismet, Inc., which includes a statement expressing substantial doubt as to our ability to continue
as a going concern. Accordingly, any investment in the shares offered hereby involves a high degree of risk and you should only
purchase shares if you can afford a loss of your entire investment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">There currently is no market for our securities
and a public market may never develop, or, if any market does develop, it may not be sustained. Our Common Stock is not traded
on any exchange or on the over-the-counter market. There can be no assurance that our Common Stock will ever be quoted on a stock
exchange or a quotation service or that any market for our stock will develop.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">THE PURCHASE OF THE SECURITIES OFFERED THROUGH THIS PROSPECTUS INVOLVES
A HIGH DEGREE OF RISK.&nbsp;YOU SHOULD CAREFULLY READ THIS ENTIRE PROSPECTUS, INCLUDING THE SECTION ENTITLED &ldquo;RISK FACTORS&rdquo;
BEGINNING ON PAGE 9 HEREOF BEFORE BUYING ANY SHARES OF KISMET, INC.&rsquo;S COMMON STOCK.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><U>NEITHER THE SECURITIES AND EXCHANGE COMMISSION NOR ANY STATE
SECURITIES COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR PASSED UPON THE ADEQUACY OR ACCURACY OF THIS PROSPECTUS.
ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>The Date of this prospectus is&nbsp;May 29,
2013</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt; text-indent: 36pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="TableOfContents"></A>TABLE OF CONTENTS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 90%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Page</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Prospectus Summary</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">The Offering</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">7</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Risk Factors</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">8</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Determination of Offering Price</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">17</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Use of Proceeds</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">17</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Plan of Distribution; Terms of the Offering</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">18</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Dilution</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">20</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Description of Property</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">21</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Description of Securities</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">21</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Description of Business</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">23</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Management&rsquo;s Discussion and Analysis</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">33</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Directors, Executive Officers, Promoters and Control Persons</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">36</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Executive Compensation</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">36</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Security Ownership of Certain Beneficial Owners and Management</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">38</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Certain Relationships and Related Transactions</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">38</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Legal Matters</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">39</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Experts</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">39</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Commission Position on Indemnification for Securities Act Liabilities</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">39</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Where You Can Find More Information</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">40</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-size: 10pt">Index to Financial Statements</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">F-1</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><I>You should rely only on the information contained
or incorporated by reference to this prospectus in deciding whether to purchase our Common Stock. We have not authorized anyone
to provide you with information different from that contained in this prospectus. Under no circumstances should the delivery to
you of this prospectus or any sale made pursuant to this prospectus create any implication that the information contained in this
prospectus is correct as of any time after the date of this prospectus. To the extent that any facts or events arising after the
date of this prospectus, individually or in the aggregate, represent a fundamental change in the information presented in this
prospectus, this prospectus will be updated to the extent required by law.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt; text-indent: 36pt"><B>&nbsp;</B></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>PROSPECTUS SUMMARY</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.5pt"><I>The following summary highlights material
information contained in this prospectus. This summary does not contain all of the information you should consider before investing
in the securities. Before making an investment decision, you should read the entire prospectus carefully, including the risk factors
section, the financial statements and the notes to the financial statements. You should also review the other available information
referred to in the section entitled &ldquo;Where You Can Find More Information&rdquo;&nbsp;in this prospectus and any amendment
or supplement hereto.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Company Overview</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Kismet, Inc. (&ldquo;Kismet&rdquo; or the &ldquo;Company&rdquo;)
was incorporated in the State of Nevada on February 4, 2013. Our company plans to become an e-commerce marketplace that connects
companies that need work done with people who want to work and get paid through our website located at <I>www.kismetcrowd.com</I>.
Our corporate headquarters are located at 1516 E Tropicana Ave, Suite 155, Las Vegas, Nevada 89119.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The Company will be an Internet-based company
that breaks down a task that a company wants completed into a smaller set of tasks that we can complete using our work platform.
The goal of the Company is to utilize the proven business models of companies such as Amazon Mechanical Turk, where users do small
tasks for which computers lack aptitude for small amounts of money. We believe that the growth of Amazon&rsquo;s Mechanical Turks
has proven that there is a large market for &ldquo;microwork&rdquo; website companies. Our strategy will utilize many of the same
ideas, yet will capitalize on three key features: Content Moderation Services, Data Services, and Digital Transcription Services.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Although we were only recently incorporated and
have not yet commenced business operations, we believe that conducting this Offering will allow the Company added flexibility to
raise capital in today's unsteady financial climate. There can be no assurance that we will be successful in our attempt to sell
100% of the shares being registered hereunder; however, we believe that investors in today's markets demand full transparency and
by our registering this Offering and becoming a reporting company, we will be able to meet this demand. &nbsp;Currently, there
is no public trading market for our Common Stock and no such market may ever develop, which may limit the Company&rsquo;s ability
to raise funds through equity financings or to use its shares as consideration. &nbsp;However, management believes that the Company
will be able to meet all requirements to be quoted on the OTC Bulletin Board including being current in all required filings with
the Securities and Exchange Commission (&quot;SEC&quot;) following the declared effectiveness of this Offering. &nbsp;Further,
even though the Company&rsquo;s Common Stock will likely be considered a penny stock, becoming a reporting company will provide
us with enhanced visibility and give us a greater opportunity to provide liquidity to our shareholders.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Further, our sole officer and director has only
recently become interested in creating an Internet-based company, and does not have any professional training or technical credentials
in the development and maintenance of websites. Nevertheless, Mr. Kim has several years of management experience and intends to
devote a significant amount of time and effort to the Company. &nbsp;He is in charge of overseeing all development strategies,
supervising any and all future personnel, including any consultants or contractors that we will engage to assist in developing
our website platform and the establishment of our future sales team. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt; text-indent: 36pt">To this end, we intend to retain a qualified
website developer on a contract basis to build the website platform that we envision. &nbsp;Although, we do not have any verbal
or written agreements regarding the retention of any qualified website developer, we have been in contact with several graphic
design companies and website developers in order to estimate the expected costs of our website launch.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We are currently a development stage company
and to date we have recorded no revenue. Accordingly, our independent registered public accountants have issued a comment regarding
our ability to continue as a going concern (please refer to the footnotes to the financial statements). Until such time that we
are able to establish a consistent flow of revenues from our operations which is sufficient to sustain our operating needs, management
intends to rely primarily upon debt financing to supplement cash flows, if any, generated by our products and services. We will
seek out such financings as necessary to allow the Company to continue to grow our business operations and to cover such costs,
excluding professional fees, associated with being a reporting Company with the SEC. &nbsp;We estimate such costs to be approximately
$20,000 for 12 months following this Offering. The Company has included such costs to become a publicly reporting company in its
targeted expenses for working capital expenses and intends to seek out reasonable loans from friends, family and business acquaintances
if it becomes necessary. At this point we have been funded by our sole officer and director, and have not received any firm commitments
or indications from any family, friends or business acquaintances regarding any potential investment in the Company.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our current cash and working capital is not sufficient
to cover our current estimated expenses of $20,000, which include those fees associated with obtaining a Notice of Effectiveness
from the SEC for this Registration Statement. &nbsp;Upon obtaining effectiveness, we will conduct the Offering contemplated hereby,
and anticipate raising sufficient capital from this Offering to market and grow our Company. &nbsp;We hope that we will be able
to complete this Offering within the coming months. We anticipate fully-launching our business operations approximately three to
four months after the completion of this Offering. &nbsp;We believe that the maximum amount of funds generated from the Offering
will provide us with enough proceeds to fund our plan of operations for up to twelve months after the completion of this Offering.
&nbsp;If we raise $20,000 or less from this Offering, we will have to seek out additional capital from alternate sources to repay
our investors and execute our business plan. &nbsp;If we receive nominal proceeds from this Offering, we will need a minimum of
$40,000 from additional financing sources to commence our business operations. This amount will allow us to repay our initial loans
to cover our offering expenses and to develop and launch our website. We do not currently have any arrangements for obtaining additional
financing and there is no assurance that any additional financing will be available or, if available, on terms that will be acceptable
to us. &nbsp;We will seek such funds from friends, family, and business acquaintances; however, we have not received any firm commitments
or indications of interest from our friends, family members, or business acquaintances regarding potential investments in our Company
and cannot predict when such funding may be available to us. Failure to raise additional financing will cause us to go out of business.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">As we are a start-up company, it is unclear how
much revenue our operations will generate; however, it is our hope that our revenues will exceed our costs. &nbsp;Our potential
to generate revenue can be affected by the strength of our proposed website platform, our marketing and advertising strategies,
the number of employees and consultants we will retain, and several other factors. These factors are directly related to the amount
of proceeds we receive from this Offering, as the greater amount of proceeds we receive, the greater amount of capital we can use
towards our business operations (see &ldquo;Use of Proceeds&rdquo; chart). &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Neither the Company, Mr. Kim, nor any other affiliated
or unaffiliated entity of the Company or Company promoters has any plans to use the Company as a vehicle for a private company
to become a reporting company once Kismet, Inc. becomes a reporting company. Additionally, we do not believe that the Company is
a blank check company as defined in Section a(2) of Rule 419 under the Securities Act of 1933, as amended, because the Company
has a specific business plan and has no plans or intentions to engage in a merger or acquisition with an unidentified company,
companies, entity or person.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt">For a further discussion of our Company, plan of operations,
growth strategy and marketing strategy see the below section entitled &ldquo;Description of Business&rdquo;.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt; text-indent: 36pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>SUMMARY OF THIS OFFERING</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 15%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 84%; font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>The Issuer</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Kismet, Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Securities being offered</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Up to 4,000,000 shares of Common Stock, our Common Stock is described in further detail in the section of this prospectus titled &ldquo;DESCRIPTION OF SECURITIES &ndash; Common Stock.&rdquo;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Offering Type</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The Offering is being conducted on a self-underwritten, best efforts basis, there is no minimum number of shares that must be sold by us for the Offering to proceed, and we will retain the&nbsp;proceeds from the sale of any of the offered shares.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Per Share Price</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">$0.05</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>No Revocation</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">You have a two day cancellation right to cancel your subscription and can cancel your Subscription Agreement by sending notice to the Company by midnight on the second business day after you sign your Subscription Agreement. &nbsp;Once the Subscription Agreement is accepted by the Company after the second business day, you may not revoke or change your subscription or request a refund of monies paid, even if you subsequently learn information about the Company that you consider to be materially unfavorable.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>No Public Market</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">There is no public market for our Common Stock. We cannot give any
        assurance that the shares being offered will have a market value, or that they can be resold at the offered price if and when an
        active secondary market might develop, or that a public market for our securities may be sustained even if developed. The absence
        of a public market for our stock will make it difficult to sell your shares.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We intend to apply to the OTCBB, through a market maker that is
        a licensed broker dealer, to allow the trading of our Common Stock upon our becoming a reporting entity under the Securities Exchange
        Act of 1934.</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Duration of Offering</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The shares are offered for a period not to exceed 180 days, unless extended by our Board of Directors&nbsp;for an additional 90 days.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Number of Shares Outstanding Before the Offering</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">There are 5,000,000 shares of Common Stock issued and outstanding as of the date of this prospectus, held solely by our Chairman, President, Chief Executive Officer, and Secretary, Ju Hyuk Kim.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Registration Costs</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">We estimate our total costs relating to the registration herein shall be approximately $20,000.00.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Net Proceeds to the Company</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt; background-color: white">The Company is offering 4,000,000 shares of Common Stock, $0.001 par value at an offering price of $0.05 per Share for net proceeds to the Company at $200,000. The full subscription price will be payable at the time of subscription and any such funds received from subscribers in this Offering will be released to the Company when subscriptions are received and accepted.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Use of Proceeds</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">We will use the proceeds to pay administrative and professional expenses and implement our business development and growth strategies.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Risk Factors</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">An investment in our Common Stock involves a high degree of risk. You should carefully consider the risk factors set forth under the &ldquo;Risk Factors&rdquo; section herein and the other information contained in this prospectus before making an investment decision regarding our Common Stock.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt; text-indent: 36pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>RISK FACTORS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><I>An investment in our Common Stock involves
a high degree of risk. You should carefully consider the risks described below and the other information in this prospectus before
investing in our Common Stock. If any of the following risks occur, our business, operating results and financial condition could
be seriously harmed. Currently, shares of our Common Stock are not publicly traded. In the event that shares of our Common Stock
become publicly traded, the trading price of our Common Stock could decline due to any of these risks, and you may lose all or
part of your investment. In the event our Common Stock fails to become publicly traded you may lose all or part of your investment.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>RISKS RELATED TO THE OFFERING</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>As there is no minimum for our Offering, if only a few persons
purchase shares, they will lose their investment without the Company being able to make a significant attempt to implement its
business plan.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Since there is no minimum amount of shares that
must be sold directly by the Company under this Offering, if a limited number of shares are sold, we may not have enough capital
to fully implement our plan of operations. If we are able to sell only 10% of the offered shares, the proceeds would be just enough
to cover our anticipated offering expenses of approximately $20,000. As such, we may not be able to meet the objectives we state
in this prospectus, or eliminate the &ldquo;going concern&rdquo; modification in the reports of our auditors as to uncertainty
with respect to our ability to continue as a going concern. If we fail to raise sufficient capital, we would expect to have insufficient
funds for our ongoing operating expenses. Any significant lack of funds will curtail the growth of our business and may cause our
business to fail. &nbsp;If our business fails, investors will lose their entire investment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We are a development stage company with a limited operating
history and may never be able to carry out our plan of operations or achieve any significant revenues or profitability. &nbsp;At
this stage of our business, even with our good faith efforts, potential investors have a high probability of losing their entire
investment.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We are subject to all of the risks inherent in
the establishment of a new business enterprise, and we have not generated any revenues to date. Any profitability in the future
from our business will be dependent upon the successful development, marketing and sales of our proposed website platform and future
products, which are subject to numerous industry-related risk factors as set forth herein. Accordingly, we may not be able to successfully
carry out our plan of operations and any investor may lose their entire investment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We are deemed a &quot;shell company&quot; and as such we are
subject to additional reporting and disclosure requirements that may affect our short-term prospects to implement our business
plan and could result in a loss of your entire investment. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The Securities and Exchange Commission (&quot;SEC&quot;)
adopted Rule 405 of the Securities Act and Exchange Act Rule 12b-2 which defines a shell company as a registrant that has no or
nominal operations, and either (a) no or nominal assets; (b) assets consisting solely of cash and cash equivalents; or (c) assets
consisting of any amount of cash and cash equivalents and nominal other assets. &nbsp;The rules prohibit shell companies from using
a Form S-8 to register securities pursuant to employee compensation plans. However, the rules do not prevent us from registering
securities pursuant to registration statements. Additionally, the rule regarding Form 8-K requires shell companies to provide more
detailed disclosure upon completion of a transaction that causes it to cease being a shell company including information required
pursuant to Regulation S-K, information required in a registration statement on Form 10, and certain financial information. In
order to assist the SEC in the identification of shell companies, we are also required to check a box on Form 10-Q and Form 10-K
indicating that we are a shell company. To the extent that we are subject to additional reporting and disclosure requirements because
we are a shell company, we may be delayed in executing any mergers or acquiring other assets that would cause us to cease being
a shell company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Shares of our Common Stock that have not been registered under
the Securities Act of 1933, as amended, regardless of whether such shares are restricted or unrestricted, are subject to resale
restrictions imposed by Rule 144, including those set forth in Rule 144(i) which apply to a &ldquo;shell company.&rdquo; In addition,
any shares of our Common Stock that are held by affiliates, including any received in a registered offering, will be subject to
the resale restrictions of Rule 144(i).</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Pursuant to Rule 144 of the Securities Act of
1933, as amended (&ldquo;Rule 144&rdquo;), a &ldquo;shell company&rdquo; is defined as a company that has no or nominal operations;
and, either no or nominal assets; assets consisting solely of cash and cash equivalents; or assets consisting of any amount of
cash and cash equivalents and nominal other assets. As such, we are a &ldquo;shell company&rdquo; pursuant to Rule 144, and as
such, sales of our securities pursuant to Rule 144 are not able to be made until 1) we have ceased to be a &ldquo;shell company&rdquo;;
2) we are subject to Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended; 3) have filed all of our required
periodic reports for at least the previous one year period prior to any sale pursuant to Rule 144; and 4) a period of at least
twelve months has elapsed from the date &ldquo;Form 10 information&rdquo; has been filed with the Commission reflecting the Company&rsquo;s
status as a non-&ldquo;shell company.&rdquo; If less than 12 months has elapsed since the Company ceases being a &ldquo;shell company&rdquo;,
then only registered securities can be sold pursuant to Rule 144.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Therefore, any restricted securities we sell
in the future or issue to consultants or employees, in consideration for services rendered or for any other purpose, will have
no liquidity until and unless such securities are registered with the Commission and/or until a year after we cease to be a &ldquo;shell
company&rdquo; and have complied with the other requirements of Rule 144, as described above. As a result, it may be harder for
us to fund our operations and pay consultants with our securities instead of cash. Furthermore, it will be harder for us to raise
funding through the sale of debt or equity securities unless we agree to register such securities with the Commission, which could
cause us to expend additional resources in the future. Our status as a &ldquo;shell company&rdquo; could prevent us from raising
additional funds, engaging consultants, and using our securities to pay for any acquisitions (although none are currently planned),
which could cause the value of our securities, if any, to decline in value or become worthless. Lastly, any shares held by affiliates,
including shares received in any registered offering, will be subject to the resale restrictions of Rule 144(i).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We are selling this Offering without an underwriter and may
be unable to sell any shares.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">This Offering is self-underwritten, that is,
we are not going to engage the services of an underwriter to sell the shares. &nbsp;We intend to sell our shares through our President
and Chief Executive Officer, who will receive no commissions or other remuneration from any sales made hereunder. He will offer
the shares to friends, family members, and business associates; however, there is no guarantee that he will be able to sell any
of the shares. Unless he is successful in selling all of the shares and we receive the maximum amount of proceeds from this Offering,
we may have to seek alternative financing to implement our plan of operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We may not be able to further implement our business strategy
unless sufficient funds are raised in this Offering.&nbsp;Our inability to raise additional funds could cause investors to lose
their investment. Additionally, we may have to seek additional capital through the sale of additional shares or other equity securities
which would result in additional dilution to our stockholders.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We may not realize sufficient proceeds from this
Offering to further business development, or to provide adequate cash flow for planned business activities. At March 31, 2013 we
had cash on hand of $4,075 and accumulated a deficit of $2,425. We have not generated any revenue from our operations to date.
At this rate, we expect that we will not be able to continue operations without obtaining additional funding or beginning to generate
revenue. Accordingly, we anticipate that additional funding will be needed for general administrative expenses, business development,
marketing costs and support materials.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We do not currently have any arrangements for
financing and our obtaining additional financing will be subject to a number of factors, including general market conditions, investor
acceptance of our plan of operations and initial results from our business operations.&nbsp;&nbsp;There is no assurance that any
additional financing will be available or if available, on terms that will be acceptable to us. Failure to raise additional financing
will cause us to go out of business. If this happens, you could lose all or part of your investment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">If our resources are insufficient to satisfy
our cash requirements, we may seek to sell additional equity or debt securities or obtain a credit facility. The sale of additional
equity securities could result in additional dilution to our stockholders. The incurrence of indebtedness would result in increased
debt service obligations and could result in operating and financing covenants that would restrict our operations. We cannot assure
you that financing will be available in amounts or on terms acceptable to us, if at all.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Because Ju Hyuk Kim currently owns 100% of our outstanding
Common Stock, investors may find that corporate decisions influenced by Mr. Kim are inconsistent with the best interests of other
stockholders.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Mr. Kim, our sole officer and director, currently
owns 100% of the outstanding shares of our Common Stock, and, upon completion of this Offering, would own 55.55% of our outstanding
Common Stock if the maximum number of shares are sold. Accordingly, Mr. Kim will have a significant influence in determining the
outcome of all corporate transactions or other matters, including mergers, consolidations and the sale of all or substantially
all of our assets, and also the power to prevent or cause a change in control. While we have no current plans with regard to any
merger, consolidation or sale of substantially all of our assets, the interests of Mr. Kim may still differ from the interests
of the other stockholders.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>There is substantial doubt about our ability to continue as
a going concern.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">At March 31, 2013, the Company has not generated
revenue, has no certainty of earning revenues in the future, and has a working capital deficit and an accumulated deficit of $2,425
since inception. These factors, among others, raise substantial doubt about our ability to continue as a going concern. Our ability
to generate future revenues will depend on a number of factors, many of which are beyond our control. These factors include general
economic conditions, market acceptance of our future website platform, proposed products and competitive efforts. Due to these
factors, we cannot anticipate with any degree of certainty what our revenues will be in future periods. As such, our independent
registered public accountants have expressed substantial doubt about our ability to continue as a going concern. This opinion could
materially limit our ability to raise additional funds by issuing new debt or equity securities or otherwise. You should consider
our independent registered public accountant&rsquo;s comments when determining if an investment in the Company is suitable.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>You may have limited access to information regarding our business
because we are a limited reporting company exempt from many regulatory requirements and our obligations to file periodic reports
with the SEC could be automatically suspended under certain circumstances.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The Company will not become a fully reporting
company, but rather, will be subject to the reporting requirements of Section 15(d) of the Securities Exchange Act of 1934. As
of the effectiveness of our Registration Statement of which this prospectus is a part, we will be required to file periodic reports
with the SEC which will be immediately available to the public for inspection and copying (see &ldquo;Where You Can Find More Information&rdquo;
elsewhere in this prospectus). Except during the year that our Registration Statement becomes effective, these reporting obligations
may be automatically suspended under Section 15(d) if we have less than 300 shareholders. If this occurs after the year in which
our Registration Statement becomes effective, we will no longer be obligated to file periodic reports with the SEC and your access
to our business information would then be even more restricted. After this Registration Statement on Form S-1 becomes effective,
we will be required to deliver periodic reports to security holders. However, we will not be required to furnish proxy statements
to security holders and our directors, officers and principal beneficial owners will not be required to report their beneficial
ownership of securities to the SEC pursuant to Section 16 of the Securities Exchange Act of 1934 until we have both 500 or more
security holders and greater than $10 million in assets. This means that your access to information regarding our business will
be limited.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>RISKS RELATED TO OUR BUSINESS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Key management personnel may leave the Company, which could
adversely affect the ability of the Company to continue operations.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The Company is entirely dependent on the efforts
of our CEO and President because of the time and effort that he devotes to the Company. He is in charge of overseeing all development
strategies, supervising any/all future personnel, including any consultants or contractors that we will engage to assist in developing
our website platform, and the establishment of our future sales team. The loss of him, or other key personnel in the future, could
have a material adverse effect on our business, financial condition and results of operations. The Company does not maintain &ldquo;key
person&rdquo; life insurance on its officers, directors or key employees. Our success will depend on the performance of Mr. Kim
and our ability to attract and motivate other key personnel.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Presently, the Company&rsquo;s president has other outside
business activities and as such he is not devoting all of him time to the Company, which may result in periodic interruptions or
business failure.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="background-color: white">Our
sole officer and director, Mr. Kim, has other outside business activities and as such, he is not devoting all of him time to
the Company, which could cause our business to fail. &nbsp;Mr. Kim currently works 20 to 30 hours per week for
Hyundai Electronics in the engineering industry as a Project Manager. &nbsp;</FONT>The Company believes that Mr.
Kim&rsquo;s current position with Hyundai Electronics does not and will not create a direct or indirect conflict of interest
with the goals of the Company. &nbsp;<FONT STYLE="background-color: white">Mr. Kim is committed to devote approximately 30 to
40 hours per week to our operations. &nbsp;Our operations may be sporadic and occur at times when Mr. Kim is unavailable,
which may lead to the periodic interruption in the implementation of our business plan. Such delays could have a significant
negative effect on the success of the business.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>The lack of public company experience of our sole officer
and director could adversely impact our ability to comply with the reporting requirements of U.S. Securities laws.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our sole officer and director, Mr. Ju Hyuk Kim,
has no experience managing a public company which could adversely impact our ability to comply with legal, regulatory, and reporting
requirements of U.S. Securities laws. &nbsp;Our management may not be able to implement programs and policies in an effective and
timely manner to adequately respond to such legal, regulatory and reporting requirements, including the establishment and maintenance
of internal controls over financial reporting. Any such deficiencies, weaknesses or lack of compliance could have a materially
adverse effect on our ability to comply with the reporting requirements of the Securities Exchange Act of 1934, which are necessary
to maintain public company status. If we were to fail to fulfill those obligations, our ability to operate as a U.S. public company
would be in jeopardy in which event you could lose your entire investment in our Company. Our ability to operate successfully may
depend on our ability to attract and retain qualified&nbsp;personnel with appropriate experience in the management of a public
company. &nbsp;Our ability to find and retain qualified personnel on our terms and budget may be very limited.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>The microwork website industry has experienced rapid growth
over a short period of time, and it is uncertain whether this market will continue to develop or whether it can be maintained.
If we are unable to successfully respond to changes in the market, our business could be harmed. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The microwork industry has grown rapidly
as merchants and consumers have increasingly used the internet marketplace to find work solutions. Further, the microwork
website industry is relatively new and with the success of companies like Amazon, has seen a flood of new participants
seeking to enter this space. Accordingly, given the limited history, it is difficult to predict whether this market will
continue to grow or whether it can be maintained. If work providers and work seekers determine that they no longer believe in
the value of our proposed online microwork marketplace, we could see a substantial negative effect upon the
market. Our success will depend on our ability to adjust our strategy to meet the changing market dynamics. If we are unable
to do so, our business could be harmed.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>If we fail to acquire clients to utilize
our online microwork marketplace, our business will be significantly harmed. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We must acquire microwork providers to
provide us with projects and microwork seekers in order to generate revenue and achieve profitability. We cannot assure you
that any revenue that we may generate will ultimately exceed the costs involved with acquiring new projects. If our clients
do not perceive our website to be of high value and quality, we may not be able to acquire or retain our clients.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We believe that many of our new clients will
originate from word-of-mouth and non-paid referrals from existing clients, and therefore we must ensure that our existing clients
remain satisfied and loyal to our Company in order to continue receiving those referrals. Once we establish a client base, if our
efforts to satisfy our established clients are not successful, we may not be able to acquire new clients in sufficient numbers
to continue to grow our business or we may be required to incur significantly higher marketing expenses in order to acquire new
clients. A decline in the number of clients or client satisfaction would have an adverse effect on our business, financial condition
and results of operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Our business model may limit our ability to generate significant
revenues and to operate profitably, which could cause the Company to cease all operations.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our business model may not be sufficiently designed
to withstand competition from larger, more established microwork companies because, compared to our competitors, we will offer
our staff a larger percentage of revenue generated from our business. &nbsp;However, we hope to set our Company apart from our
competition and acquire a large client base by supporting our social mission to connect women and youth living in poverty with
dignified work via the Internet. &nbsp;Within our business model, our outsourcing will benefit disadvantaged people in areas of
severely low employment. It brings the type of digital work traditionally performed by outsourcing providers to people living in
rural areas or slums. We will bring jobs to those who may not have access to secondary or tertiary education, as well as highly-educated
people who live in communities with extremely high unemployment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We cannot assure you that we will be able to manage the growth
of our Company effectively. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We plan to experience growth in demand for
our future microwork postings once we are able to launch our proposed website platform. We expect our number of employees,
users and merchants to increase significantly once we launch our platform, and we expect our growth to continue for the
foreseeable future. The growth and expansion of our business and product offerings could place significant demands on our
management and our operational and financial resources. We will need to manage multiple relations with various merchants,
subscribers, and website developers. To effectively manage our growth, we will need to
continually implement operational plans and strategies, improve and expand our infrastructure of people and information
systems, and train and manage our employee base.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Government regulation of the Internet and e-commerce is evolving,
and unfavorable changes or failure by us to comply with these regulations could substantially harm our business and results of
operations. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We will be subject to general business regulations
and laws as well as regulations and laws specifically governing the Internet and e-commerce, including the e-commerce marketplace
that we intend to create through our website. These regulations and laws may involve taxation, tariffs, subscriber privacy, data
protection, content, copyrights, distribution, electronic contracts and other communications, consumer protection, the provision
of online payment services and the characteristics and quality of services. It is not clear how existing or future laws governing
such issues will affect the Internet, e-commerce or our business. &nbsp;Failure to comply with these laws and regulations could
result in substantial fines or suspension of our operations, which would substantially harm our business and financial results.
&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>New tax treatment of companies engaged in Internet commerce
may adversely affect the use of our proposed website and harm our business operations.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Due to the global nature of the Internet, it
is possible that various states might attempt to regulate our transactions or levy sales, income or other taxes relating to our
activities. Tax authorities at the federal, state and local levels are currently reviewing the appropriate treatment of companies
engaged in Internet commerce. New or revised federal, state or local tax regulations may subject us or our subscribers to additional
sales, income and other taxes. We cannot predict the effect of current attempts to impose sales, income or other taxes on commerce
over the Internet. New or revised taxes and, in particular, sales taxes and similar taxes would likely increase the cost of doing
business online and decrease the attractiveness of advertising and selling goods and services over the Internet. New taxes could
also create significant increases in internal costs necessary to capture data, and collect and remit taxes. Any of these events
could have an adverse effect on our business and results of operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Failure to comply with existing federal and state privacy
laws and regulations, or the enactment of new privacy laws or regulations, could adversely affect our business. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">A variety of federal and state laws and regulations
govern the collection, use, retention, sharing and security of consumer data. The existing privacy-related laws and regulations
are evolving and subject to potentially differing interpretations. In addition, various federal and state legislative and regulatory
bodies may expand current or enact new laws regarding privacy matters. For example, recently there have been Congressional hearings
and increased attention on the capture and use of location-based information relating to users of smartphones and other mobile
devices. We intend to post privacy policies and practices concerning the collection, use and disclosure of subscriber data on our
website and future products. Several Internet companies have incurred penalties for failing to abide by the representations made
in their privacy policies and practices. In addition, several states have adopted legislation that requires businesses to implement
and maintain reasonable security procedures and practices to protect sensitive personal information and to provide notice to consumers
in the event of a security breach. Any failure, or perceived failure, by us to comply with our posted privacy policies or with
any data-related consent orders, Federal Trade Commission requirements or orders or other federal or state privacy or consumer
protection-related laws, regulations or industry self-regulatory principles could result in claims, proceedings or actions against
us by governmental entities or others, or other liabilities, which could adversely affect our business. In addition, a failure
or perceived failure to comply with industry standards or with our own privacy policies and practices could result in a loss of
subscribers or merchants and adversely affect our business.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>The success of our business will depend on our ability to
develop a website platform capable of sustaining rapid growth and development; any significant disruption in service on our website
or applications could result in a loss of users.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Users will access our projects  through
our proposed website. Our reputation and ability to acquire, retain and serve
our users will be dependent upon the reliable performance of our website and applications and the underlying network
infrastructure. As our user base and the amount of information shared on our website and applications begin to grow, we
will need an increasing amount of network capacity and computing power. We intend to employ an information technology team to
handle the traffic to our website and applications. The operation of these systems will be expensive and complex and could
result in operational failures. In the event that our subscriber base or the amount of traffic to our website and
applications grows more quickly than anticipated, we may be required to incur significant additional costs for the repair or
maintenance of our infrastructure and the hiring of additional technical personnel. Interruptions in our systems, whether due
to system failures, computer viruses or physical or electronic break-ins, could affect the security or performance of our
website and applications, prevent our subscribers from accessing our website or applications and as a result, significantly
harm our business.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Our Company will rely entirely on online commerce to conduct
secure sales transactions over the Internet. Outdated technologies, security breaches to our systems, or problems with our Internet
infrastructure could cause interruptions to our business, impact our reputation with clients and harm our operating results.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our Company will rely entirely on
online commerce to offer our proposed projects. &nbsp;Online commerce is rapidly evolving and a fundamental aspect of our
business will be our ability to keep up with these changes. &nbsp;If we fail to respond to technological changes or to
adequately maintain, upgrade or develop our proposed website platform and the systems used to process payment for projects
that have been completed, we will not be able to keep up with the rapid growth of online commerce and our business could fail.
&nbsp;Further, a fundamental requirement for online commerce is the secure transmission of confidential information
over public networks.&nbsp;&nbsp;Our proposed website platform will store and transmit users&rsquo; information, some of which may be private, and security breaches or glitches in our
Internet infrastructure could expose us to a risk of loss of this information and result in potential liability and
litigation. Like all websites, our website is vulnerable to computer viruses, technical failures, break-ins, phishing
attacks, attempts to overload our servers with denial-of-service or other attacks and similar disruptions from unauthorized
use of our computer systems, any of which could lead to interruptions, delays, or website shutdowns, causing loss of critical
data or the unauthorized disclosure or use of personally identifiable or other confidential information. If we experience
compromises to our security, malfunctions in our Internet infrastructure, a complete shutdown of our proposed website, or the
loss or unauthorized disclosure of confidential information, our intended merchants or subscribers may lose trust and
confidence in us. &nbsp;Any one of these factors could harm our business, prospects, financial condition and results of
operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Our business may be subject to seasonal sales fluctuations
which could result in volatility or have an adverse effect on the market price of our Common Stock. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our business may
be subject to some degree of sales seasonality. As we grow our Company, these seasonal fluctuations may become more evident. Seasonality
may cause our working capital cash flow requirements to vary from quarter to quarter depending on the variability in the volume
and timing of projects. These factors, among other things, make forecasting more difficult and may adversely affect our ability to
manage working capital and to predict financial results accurately, which could adversely affect the market price of our Common
Stock.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We will be subject to payments-related risks. </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We plan to accept payments using a variety of
methods, including credit cards and debit cards. As we offer new payment options to consumers, we may be subject
to additional regulations, compliance requirements and fraud. For certain payment methods, including credit and debit cards, we
will pay interchange and other fees, which may increase over time, raise our operating costs and lower our profitability. We will
rely on third parties to provide payment processing services, including the processing of credit cards and debit cards and it could
disrupt our business if these companies become unwilling or unable to provide these services to us. We will also subject to payment
card association operating rules, certification requirements and rules governing electronic funds transfers, which could change
or be reinterpreted to make it difficult or impossible for us to comply. If we fail to comply with these rules or requirements,
we may be subject to fines and higher transaction fees and lose our ability to accept credit and debit card payments from consumers
or facilitate other types of online payments, and our business and operating results could be adversely affected. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>RISKS RELATING TO THE COMMON STOCK</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>The Company&rsquo;s stock price may be volatile</I></B><I>.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The market price of the Company&rsquo;s Common
Stock is likely to be highly volatile and could fluctuate widely in price in response to various potential factors, many of which
will be beyond the Company&rsquo;s control, including the following:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>services
by the Company or its competitors;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>additions
or departures of key personnel;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>the
Company&#8217;s ability to execute its business plan;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>operating
results that fall below expectations;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>industry
developments;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>economic
and other external factors; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>period-to-period
fluctuations in the Company&#8217;s financial results.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">In addition, the securities markets have from
time to time experienced significant price and volume fluctuations that are unrelated to the operating performance of particular
companies. These market fluctuations may also materially and adversely affect the market price of the Company&rsquo;s Common Stock.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>As a public company, we will incur substantial expenses.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Upon declared effectiveness of this Registration
Statement by the SEC, we will become subject to the information and reporting requirements of the U.S. securities laws. The U.S.
securities laws require, among other things, review, audit, and public reporting of our financial results, business activities,
and other matters. Recent SEC regulation, including regulation enacted as a result of the Sarbanes-Oxley Act of 2002, has also
substantially increased the accounting, legal, and other costs related to becoming and remaining an SEC reporting company. If we
do not have current information about our Company available to market makers, they will not be able to trade our stock. The public
company costs of preparing and filing annual and quarterly reports, and other information with the SEC and furnishing audited reports
to stockholders, will cause our expenses to be higher than they would be if we were privately-held. In addition, we are incurring
substantial expenses in connection with the preparation of this Registration Statement. These increased costs may be material and
may include the hiring of additional employees and/or the retention of additional advisors and professionals. Our failure to comply
with the federal securities laws could result in private or governmental legal action against us and/or our sole officer and director,
which could have a detrimental effect on our business and finances, the value of our stock, and the ability of stockholders to
resell their stock.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>FINRA sales practice requirements may limit a stockholder&rsquo;s
ability to buy and sell our stock.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The Financial Industry Regulatory Authority (&ldquo;FINRA&rdquo;)
has adopted rules that relate to the application of the SEC&rsquo;s penny stock rules in trading our securities and require that
a broker/dealer have reasonable grounds for believing that the investment is suitable for that customer, prior to recommending
the investment. Prior to recommending speculative, low priced securities to their non-institutional clients, broker/dealers must
make reasonable efforts to obtain information about the customer&rsquo;s financial status, tax status, investment objectives and
other information. Under interpretations of these rules, FINRA believes that there is a high probability that speculative, low
priced securities will not be suitable for at least some clients. The FINRA requirements make it more difficult for broker/dealers
to recommend that their clients buy our Common Stock, which may have the effect of reducing the level of trading activity and liquidity
of our Common Stock. Further, many brokers charge higher transactional fees for penny stock transactions. As a result, fewer broker/dealers
may be willing to make a market in our Common Stock, reducing a shareholder&rsquo;s ability to resell shares of our Common Stock.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>We may be exposed to potential risks resulting from new requirements
under section 404 of the Sarbanes-Oxley Act of 2002.</I></B><I> </I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">In addition to the costs of compliance with having
our shares listed on the OTCBB, there are substantial penalties that could be imposed upon us if we fail to comply with all regulatory
requirements. In particular, under Section 404 of the Sarbanes-Oxley Act of 2002 we will be required, beginning with our fiscal
year ending March 31, 2013, to include in our annual report our assessment of the effectiveness of our internal control over financial
reporting as of the end of fiscal 2013. We have not yet completed our assessment of the effectiveness of our internal control over
financial reporting. We expect to incur additional expenses and diversion of management&rsquo;s time as a result of performing
the system and process evaluation, testing and remediation required in order to comply with the management certification and auditor
attestation requirements.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>If a market for our Common Stock does not develop, shareholders
may be unable to sell their shares.</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">A market for our Common Stock may never develop.
We intend to contact an authorized OTC Bulletin Board market-maker for sponsorship of our securities on the OTC Bulletin Board.
However, there is no guarantee that our shares will be traded on the Bulletin Board, or, if traded, a public market may not materialize.
If our Common Stock is not traded on the Bulletin Board or if a public market for our Common Stock does not develop, investors
may not be able to re-sell the shares of our Common Stock that they have purchased and may lose all of their investment.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>The Company&rsquo;s Common Stock is currently deemed to be
&ldquo;penny stock&rdquo;, which makes it more difficult for investors to sell their shares</I></B><I>.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The Company&rsquo;s Common Stock is currently
subject to the &ldquo;penny stock&rdquo; rules adopted under section 15(g) of the Exchange Act. The penny stock rules apply to
companies whose common stock is not listed on the NASDAQ Stock Market or other national securities exchange and trades at less
than $5.00 per share or that have tangible net worth of less than $5,000,000 ($2,000,000 if the company has been operating for
three or more years). These rules require, among other things, that brokers who trade penny stock to persons other than &ldquo;established
clients&rdquo; complete certain documentation, make suitability inquiries of investors and provide investors with certain information
concerning trading in the security, including a risk disclosure document and quote information under certain circumstances. Many
brokers have decided not to trade penny stocks because of the requirements of the penny stock rules and, as a result, the number
of broker-dealers willing to act as market makers in such securities is limited. If the Company remains subject to the penny stock
rules for any significant period, it could have an adverse effect on the market, if any, for the Company&rsquo;s securities. If
the Company&rsquo;s securities are subject to the penny stock rules, investors will find it more difficult to dispose of the Company&rsquo;s
securities.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>The elimination of monetary liability against the Company&rsquo;s
existing and future directors, officers and employees under Nevada law and the existence of indemnification rights to the Company&rsquo;s
existing and future directors, officers and employees may result in substantial expenditures by the Company and may discourage
lawsuits against the Company&rsquo;s directors, officers and employees</I></B><I>.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The Company&rsquo;s Articles of Incorporation
contain specific provisions that eliminate the liability of directors for monetary damages to the Company and the Company&rsquo;s
stockholders; further, the Company is prepared to give such indemnification to its existing and future directors and officers to
the extent provided by Nevada law. The Company may also have contractual indemnification obligations under any employment agreements
it may have with its officers and directors. The foregoing indemnification obligations could result in the Company incurring substantial
expenditures to cover the cost of settlement or damage awards against directors and officers, which the Company may be unable to
recoup. These provisions and resultant costs may also discourage the Company from bringing a lawsuit against existing and future<B><I>&nbsp;</I></B>directors
and officers for breaches of their fiduciary duties and may similarly discourage the filing of derivative litigation by the Company&rsquo;s
stockholders against the Company&rsquo;s existing and future<B><I>&nbsp;</I></B>directors and officers even though such actions,
if successful, might otherwise benefit the Company and its stockholders.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>DETERMINATION OF OFFERING PRICE</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">As a result of there being no established public
market for our shares, the offering price and other terms and conditions relative to our shares have been arbitrarily determined
by the Company and do not bear any relationship to assets, earnings, book value, or any other objective criteria of value. In addition,
no investment banker, appraiser, or other independent third party has been consulted concerning the offering price for the shares
or the fairness of the offering price used for the shares.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>USE OF PROCEEDS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">This Offering is being made without the involvement of underwriters
or broker-dealers. This means we will receive $200,000 if all of the shares of Common Stock offered hereunder are purchased. However,
we cannot guarantee that we will sell any or all of the shares being offered by us.&nbsp; The table below estimates our use of
proceeds, given the varying levels of success of the Offering.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 10%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 6%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 16%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 38%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font-size: 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">Shares Offered</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">(% Sold)</P></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">Gross Offering Proceeds</FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">Approximate Offering Expenses<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">Total Net Offering Proceeds</FONT></TD>
    <TD COLSPAN="2" STYLE="border: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">Principal Uses of Net Proceeds</FONT></TD></TR>
<TR>
    <TD ROWSPAN="8" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">800,000 shares (20%)</FONT></TD>
    <TD ROWSPAN="8" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">$40,000</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD ROWSPAN="8" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">$1,900</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Hosting</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Developers</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$9,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">SEC Filings</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Security</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">Transfer Agent</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$5,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Marketing Materials</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Sales Representatives</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$-0-</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">Legal &amp; Accounting</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$14,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 18.4pt">-</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">Admin/Professional Fees<SUP>(2)</SUP></P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$10,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$20,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$20,000</FONT></TD></TR>
<TR>
    <TD ROWSPAN="8" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">2,000,000 shares (50%)</FONT></TD>
    <TD ROWSPAN="8" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">$100,000</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD ROWSPAN="8" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">$19,900</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Hosting</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Developers</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$18,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">SEC Filings</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Security</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">Transfer Agent</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$5,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Marketing Materials</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$30,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Sales Representatives</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$20,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">Legal &amp; Accounting</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$14,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 18.4pt">-</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">Admin/Professional Fees<SUP>(2)</SUP></P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$10,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$20,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$80,000</FONT></TD></TR>
<TR>
    <TD ROWSPAN="8" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">3,000,000 shares</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">(75%)</P></TD>
    <TD ROWSPAN="8" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">$150,000</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD ROWSPAN="8" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">$34,900</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Hosting</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Developers</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$18,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">SEC Filings</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Security</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">Transfer Agent</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$5,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Marketing Materials</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$50,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Sales Representatives</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$50,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">Legal &amp; Accounting</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$14,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 18.4pt">-</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">Admin/Professional Fees<SUP>(2)</SUP></P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$10,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$20,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$130,000</FONT></TD></TR>
<TR>
    <TD ROWSPAN="8" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">4,000,000 shares</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">(100%)</P></TD>
    <TD ROWSPAN="8" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">$200,000</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD ROWSPAN="8" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">$49,900</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Hosting</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$11,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Developers</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$38,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">SEC Filings</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Website Security</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$1,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">Transfer Agent</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$5,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Marketing Materials</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$60,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt"><FONT STYLE="font-size: 9pt">Sales Representatives</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$60,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">Legal &amp; Accounting</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$14,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt">&nbsp;</TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: 18.4pt">-</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.55pt">Admin/Professional Fees<SUP>(2)</SUP></P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$10,000</FONT></TD></TR>
<TR>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$20,000</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; border-bottom: black 1pt solid; font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">TOTAL</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 9pt; text-align: right"><FONT STYLE="font-size: 9pt">$180,000</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><SUP>(1)</SUP><B> </B>Offering expenses have been rounded to $20,000</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -9pt"><SUP>(2) </SUP>General Working Capital may include,
but are not limited to, postage, telephone services, overnight delivery services, legal fees, accounting fees, costs to become
a publicly reporting company and other general and miscellaneous operating expenses. Any line item amounts not expended completely
shall be held in reserve as working capital and subject to reallocation to other line item expenditures as required for ongoing
operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -9pt"><FONT STYLE="font-size: 9pt"><SUP>(3)</SUP></FONT><FONT STYLE="font-size: 10pt">
</FONT>Through our initial research, we have found quotes between $9,000 and $40,000 for the full development of our proposed website
platform.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">If 100% of the offered shares are sold we will
receive the maximum proceeds of $180,000, after repaying Mr. Kim for funds advanced to pay
our offering expenses. &nbsp;We intend to allocate $38,000 to the development of our proposed website platform and the continued
maintenance of our platform through the first twelve months. We intend to employ two full time sales representatives within our
first year of operations and will budget $30,000 per employee. We plan to hire a marketing firm during the fourth month following
this Offering to launch a marketing campaign lasting eight months. For this marketing campaign, we will budget $60,000. Further,
we will use $10,000 of our net proceeds for working capital, including administrative and professional fees.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">If 75% of the offered shares are sold we will
receive $130,000, after repaying offering expenses. We will still allocate $18,000 to the development of our proposed website platform
and the continued maintenance of our platform through the first twelve months. We intend to employ two full time sales representatives
within our first year of operations, at a salary of $25,000 per employee. We plan to hire a marketing firm during the fourth month
following this Offering, and launch a marketing campaign lasting eight months. For this marketing we will budget $50,000. $10,000
of our net proceeds will be allocated as working capital for administrative and professional fees.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">If 50% of the offered shares are sold we will
receive $80,000, after repaying offering expenses. &nbsp;In this instance, we still plan to allocate $18,000 to the development
of our proposed website platform and the continued maintenance of our platform. If only 50% of the offered shares are sold, we
intend to employ only one full time sales representative within our first year of operations, at a salary of $20,000. We will hire
a marketing firm during the fourth month following this Offering, to initiate a marketing campaign for just four months and will
budget $30,000 for this marketing campaign. &nbsp;$10,000 of our net proceeds will be allocated towards working capital for administrative
and professional fees.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">If 20% of the offered shares are sold we will
receive $20,000, after repaying offering expenses. &nbsp; In this instance, we will allocate $9,000 to the development of our proposed
website platform, which may not be sufficient to complete development. In this instance, we will have to seek out additional capital
from alternate sources to execute our plan of operations. If such funds are not available our business will likely fail and any
investment would be lost.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The funds from this Offering will not be used
to pay Mr. Kim for his services to the Company, whether provided prior to, during, or subsequent to the Offering. There can be
no assurance that the Company will raise any funds through this Offering and if a limited amount of funds are raised, the Company
will use such funds according to their best judgment in accordance with the &ldquo;Use of Proceeds&rdquo; chart. This discretion
is not unlimited and any such change in the use of proceeds as discussed above would be restricted to a proportionate reduction
in funds allocated to each specific item listed, and would not differ materially from the &ldquo;Use of Proceeds&rdquo; chart above.
To the extent our offering proceeds do not cover any professional fees incurred by the Company, we anticipate paying for any such
expenses out of any additional funding or revenues we receive.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">If we require additional funding, we will seek
such funds from friends, family, and business acquaintances in order to continue our operations. As with any form of financing,
there are uncertainties concerning the availability of such funds on terms acceptable to us, as we have not received any firm commitments
or indications of interest from our friends, family members, or business acquaintances regarding potential investments in our Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>PLAN OF DISTRIBUTION; TERMS OF THE OFFERING</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt">As of the date of this prospectus, the Company has 5,000,000
shares of Common Stock issued and outstanding. The Company is registering an additional 4,000,000 shares of its Common Stock for
sale at the price of $0.05 per share. There is no arrangement to address the possible effect of the Offering on the price of the
stock.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">In connection with the Company&rsquo;s selling
efforts in the Offering, Ju Hyuk Kim will not register as a broker-dealer pursuant to Section 15 of the Exchange Act, but rather
will rely upon the &ldquo;safe harbor&rdquo; provisions of SEC Rule 3a4-1, promulgated under the Securities Exchange Act of 1934,
as amended (the &ldquo;Exchange Act&rdquo;). Generally speaking, Rule 3a4-1 provides an exemption from the broker-dealer registration
requirements of the Exchange Act for persons associated with an issuer that participate in an Offering of the issuer&rsquo;s securities.
Mr. Kim is not subject to any statutory disqualification, as that term is defined in Section 3(a)(39) of the Exchange Act. Mr.
Kim will not be compensated in connection with him participation in the Offering by the payment of commissions or other remuneration
based either directly or indirectly on transactions in our securities. Mr. Kim is not, nor has he been within the past 12 months,
a broker or dealer, and he is not, nor has he been within the past 12 months, an associated person of a broker or dealer. At the
end of the Offering, Mr. Kim will continue to primarily perform substantial duties for the Company or on its behalf otherwise than
in connection with transactions in securities. Mr. Kim has not participated in another offering of securities pursuant to the Exchange
Act Rule 3a4-1 in the past 12 months. Additionally, he has not and will not participate in selling an offering of securities for
any issuer more than once every 12 months other than in reliance on the Exchange Act Rule 3a4-1(a)(4)(i) or (iii).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">In order to comply with the applicable securities
laws of certain states, the securities will be offered or sold in those states only if they have been registered or qualified for
sale; an exemption from such registration or if qualification requirement is available and with which the Company has complied.
In addition, and without limiting the foregoing, the Company will be subject to applicable provisions, rules and regulations under
the Exchange Act with regard to security transactions during the period of time when this Registration Statement is effective.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Penny Stock Regulation</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our Common Shares are not quoted on any stock
exchange or quotation system. The SEC has adopted rules that regulate broker-dealer practices in connection with transactions in
penny stocks. Penny stocks are generally equity securities with a price of less than $5.00 (other than securities registered on
certain national securities exchanges or quoted on the NASDAQ system, provided that current price and volume information with respect
to transactions in such securities is provided by the exchange system).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The penny stock rules require a broker-dealer,
prior to a transaction in a penny stock not otherwise exempt from those rules, to deliver a standardized risk disclosure document
prepared by the SEC, that:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>contains
a description of the nature and level of risk in the market for&nbsp;penny stocks in both public offerings and secondary trading;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>contains
a description of the broker&#8217;s or dealer&#8217;s duties to the customer&nbsp;and of the rights and remedies available to the
customer with respect to a&nbsp;violation of such duties;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>contains
a brief, clear, narrative description of a dealer market,&nbsp;including &#8220;bid&#8221; and &#8220;ask&#8221; prices for penny
stocks and the significance of the&nbsp;spread between the bid and ask price;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>contains
a toll-free telephone number for inquiries on disciplinary&nbsp;actions;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>defines
significant terms in the disclosure document or in the conduct of&nbsp;trading penny stocks; and,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>contains
such other information and is in such form (including language,&nbsp;type, size, and format) as the SEC shall require by rule or
regulation.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The broker-dealer also must provide the customer
with the following, prior to&nbsp;proceeding with any transaction in a penny stock:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>bid
and offer quotations for the penny stock;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>details
of the compensation of the broker-dealer and its salesperson in&nbsp;the transaction;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>the
number of shares to which such bid and ask prices apply, or other&nbsp;comparable information relating to the depth and liquidity
of the market for&nbsp;such stock; and,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>monthly
account statements showing the market value of each penny stock&nbsp;held in the customer&#8217;s account.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">In addition, the penny stock rules require that
prior to a transaction in a penny stock not otherwise exempt from those rules, the broker-dealer must make a special written determination
that the penny stock is a suitable investment for the purchaser and receive the purchaser&rsquo;s written acknowledgment of the
receipt of a risk disclosure statement and a signed and dated copy of a written suitability statement. These disclosure requirements
will have the effect of reducing the trading activity in the secondary market for our stock because it will be subject to these
penny stock rules. Therefore, stockholders may have difficulty selling those securities.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Offering Period and Expiration Date</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">This Offering will start on the date this Registration
Statement is declared effective by the SEC and continue for a period of 180 days. We may extend the offering period for an additional
90 days, unless the Offering is completed or otherwise terminated by us.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Procedures for Subscribing</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Once the Registration Statement is declared effective
by the SEC, if you decide to subscribe for any shares in this Offering, you must:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 21.85pt">1.&nbsp; receive, review and execute and deliver
a Subscription Agreement; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 21.85pt">2.&nbsp; deliver a check or certified funds
to us for acceptance or rejection.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.85pt">Any potential investor will have ample time
to review the Subscription Agreement, along with their counsel, prior to making any final investment decision. The Company shall
only deliver such Subscription Documents upon request after a potential investor has had ample opportunity to review this prospectus.
Further, we will not accept any money until this Registration Statement is declared effective by the SEC.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Right to Reject Subscriptions</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We have the right to accept or reject subscriptions
in whole or in part, for any reason or for no reason. All monies from rejected subscriptions will be returned immediately by us
to the subscriber, without interest or deductions.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Acceptance of Subscriptions</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Upon the Company&rsquo;s acceptance of a Subscription
Agreement and receipt of full payment, the Company shall countersign the Subscription Agreement and issue a stock certificate along
with a copy of the Subscription Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 34.9pt">You have a two day cancellation right to cancel
your subscription and can cancel your Subscription Agreement by sending notice to the Company by midnight on the second business
day after you sign your Subscription Agreement. &nbsp;Once the Subscription Agreement is accepted by the Company after the second
business day, you may not revoke or change your subscription or request a refund of monies paid, even if you subsequently learn
information about the Company that you consider to be materially unfavorable.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>DILUTION</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We intend to sell 4,000,000 shares of our Common
Stock at a price of $0.05 per share. The following table sets forth the number of shares of Common Stock purchased from us, the
total consideration paid and the price per share. The table assumes all 4,000,000 shares of Common Stock will be sold.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 33%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 18%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 15%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 15%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 13%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 6%; font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="border: black 1pt solid; font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Shares Issued</B></FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Total Consideration</B></FONT></TD>
    <TD ROWSPAN="2" STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Price Per Share</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Number of Shares</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Percent</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Percent</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">Existing Shareholder </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">5,000,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">55.55%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$5,000<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">2.44%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$0.001</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">Purchasers of Shares</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">4,000,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">44.45%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$200,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">97.56%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$0.05</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">9,000,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">$205,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; font-size: 10pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">(1) Pursuant to the Organizational Minutes of
the Company, the Company issued 5,000,000 shares of its Common Stock, $0.001 par value per share to our President, Mr. Ju Hyuk
Kim, as consideration for services rendered in connection with the formation of the Company. This dollar estimate is based on the
grant date aggregate fair value at the close of business in accordance with FASB ASC Topic 718.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The following table sets forth the difference
between the offering price of the shares of our Common Stock being offered by us, the net tangible book value per share, and the
net tangible book value per share after giving effect to the Offering by us, assuming that 100%, 75%, and 50% of the offered shares
are sold. Net tangible book value per share represents the amount of total tangible assets less total liabilities divided by the
number of shares outstanding as of March 31, 2013. Totals may vary due to rounding.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">If 100% of the offered shares are sold we will
receive the maximum proceeds of $180,000, after offering expenses have been deducted. If 75% of the offered shares are sold we
will receive $130,000 after offering expenses have been deducted. If 50% of the offered shares are sold we would receive $80,000
after offering expenses have been deducted. &nbsp;If we sell 10% or less of our shares under the Offering, we will not have sufficient
proceeds to cover repaying our offering expenses and we will have to pay the remainder of such expenses out of additional financing
we have not yet received.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>DESCRIPTION OF PROPERTY</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our office is located at 1516 E Tropicana Ave,
Suite 155, Las Vegas, Nevada. As of the date of this filing, we have not sought to move or change our office site. Additional space
may be required as we expand our operations. We do not foresee any significant difficulties in obtaining any required additional
space. We currently do not own any real property.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>DESCRIPTION OF SECURITIES</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Common Stock</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our authorized capital stock consists of 75,000,000
shares of Common Stock, $0.001 par value per Share. There are no provisions in our charter or Bylaws that would delay, defer or
prevent a change in our control. However, there exists such provisions in our charter that may make changes of control more difficult.
Such provisions include the ability of our Board of Directors to issue a series of preferred stock and the limited ability of stockholders
to call a special meeting. Special meetings of the shareholders may be called at any time by the Chairman of the Board, the President,
or the Secretary, by resolution of the Board of Directors, or at the request in writing of one or more stockholders owning shares
in the aggregate entitled to cast at least a majority of the votes at the meeting, with such written request to state the purpose
or purposes of the meeting and to be delivered to the Chairman of the Board, the President, or the Secretary.&nbsp;&nbsp; &nbsp;In
case of failure to call such meeting within 60 days after such request, such shareholder or shareholders may call the same. Business
transacted at any special meeting of stockholders shall be limited to the purposes stated in the notice.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The holders of our Common Stock have equal ratable
rights to dividends from funds legally available if and when declared by our Board of Directors and are entitled to share ratably
in all of our assets available for distribution to holders of Common Stock upon liquidation, dissolution or winding up of our affairs.
Our Common Stock does not provide the right to preemptive, subscription or conversion rights and there are no redemption or sinking
fund provisions or rights. Our Common Stock holders are entitled to one non-cumulative vote per share on all matters on which shareholders
may vote. Holders of shares of our Common Stock do not have cumulative voting rights, which means that the holders voting for the
election of directors, may cast such votes equal to the total number of shares owned by each shareholder for each of the duly nominated
directors, if they so choose.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Dividends</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">It is our present intention not to pay any cash
dividends in the foreseeable future, but rather to reinvest earnings, if any, in our business operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Warrants and Options</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">There are no outstanding warrants or options
to purchase our securities.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Transfer Agent and Registrar</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our transfer agent is unassigned.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>MARKET FOR COMMON EQUITY AND RELATED SHAREHOLDER
MATTERS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>No Public Market for Common Stock</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">There is currently no public trading market for
our Common Stock and no such market may ever develop. While we intend to seek and obtain quotation of our Common Stock for trading
on the OTC Bulletin Board (&ldquo;OTCBB&rdquo;), there is no assurance that our application will be approved. An application for
quotation on the OTCBB must be submitted by one or more market makers who: 1) are approved by the Financial Industry Regulatory
Authority (&quot;FINRA&quot;); 2) who agree to sponsor the security; and 3) who demonstrate compliance with SEC Rule 15(c)2-11
before initiating a quote in a security on the OTCBB. In order for a security to be eligible for quotation by a market maker on
the OTCBB, the security must be registered with the SEC and the company must be current in its required filings with the SEC. There
are no listing requirements for the OTCBB and accordingly no financial or minimum bid price requirements. We intend to cause a
market maker to submit an application for quotation to the OTCBB upon the effectiveness of this registration statement of which
this prospectus forms a part. However, we can provide no assurance that our shares will be traded on the bulletin board or, if
traded, that a public market will materialize.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Rule 144</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">All of the presently outstanding shares of our
Common Stock are &quot;restricted securities&quot; as defined under Rule 144 promulgated under the Securities Act and may only
be sold pursuant to an effective registration statement or an exemption from registration, if available. The SEC has adopted final
rules amending Rule 144 which became effective on February 15, 2008. Pursuant to Rule 144, one year must elapse from the time a
&ldquo;shell company&rdquo;, as defined in Rule 405 of the Securities Act and Rule 12b-2 of the Exchange Act, ceases to be a &ldquo;shell
company&rdquo; and files Form 10 information with the SEC, during which time the issuer must remain current in its filing obligations,
before a restricted shareholder can resell their holdings in reliance on Rule 144. Form 10 information is equivalent to information
that a company would be required to file if it were registering a class of securities on Form 10 under the Exchange Act. Under
Rule 144, restricted or unrestricted securities, that were initially issued by a reporting or non-reporting shell company or a
company that was at anytime previously a reporting or non-reporting shell company, can only be resold in reliance on Rule 144 if
the following conditions are met: (1) the issuer of the securities that was formerly a reporting or non-reporting shell company
has ceased to be a shell company; (2) the issuer of the securities is subject to the reporting requirements of Section 13 or 15(d)
of the Exchange Act; (3) the issuer of the securities has filed all reports and material required to be filed under Section 13
or 15(d) of the Exchange Act, as applicable, during the preceding twelve months (or shorter period that the Issuer was required
to file such reports and materials), other than Form 8-K reports; and (4) at least one year has elapsed from the time the issuer
filed the current Form 10 type information with the SEC reflecting its status as an entity that is not a shell company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 100%; font-size: 12pt; text-align: center"></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">At the present time, we are classified as a &ldquo;shell
company&rdquo; under Rule 405 of the Securities Act and Rule 12b-2 of the Exchange Act. As such, all restricted securities presently
held by the founder of our Company may not be resold in reliance on Rule 144 until: (1) we file Form 10 information with the SEC
when we cease to be a &ldquo;shell company&rdquo;; (2) we have filed all reports as required by Section 13 and 15(d) of the Securities
Act for twelve consecutive months; and (3) one year has elapsed from the time we file the current Form 10 type information with
the SEC reflecting our status as an entity that is not a shell company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>INFORMATION WITH RESPECT TO REGISTRANT</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">THE FOLLOWING DISCUSSION AND ANALYSIS SHOULD
BE READ TOGETHER WITH THE CONSOLIDATED FINANCIAL STATEMENTS OF KISMET, INC. AND THE NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
INCLUDED IN THIS REGISTRATION STATEMENT. THIS DISCUSSION SUMMARIZES THE SIGNIFICANT FACTORS AFFECTING OUR OPERATING RESULTS, FINANCIAL
CONDITIONS AND LIQUIDITY AND CASH-FLOW SINCE INCEPTION.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>DESCRIPTION OF BUSINESS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Company Overview</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Kismet, Inc. (&ldquo;Kismet&rdquo; or the &ldquo;Company&rdquo;)
was incorporated in the State of Nevada on February 4, 2013. Our company plans to become an e-commerce marketplace that connects
companies that need work done with people who want to work and get paid through our website located at <I>www.kismetcrowd.com</I>.
Our corporate headquarters are located at 1516 E Tropicana Ave, Suite 155, Las Vegas, Nevada 89119.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The Company will be an Internet-based company
that breaks down a task that a company wants completed into a smaller set of tasks that we can complete using our work platform.
The goal of the Company is to utilize the proven business models of companies such as Amazon Mechanical Turk, where users do small
tasks for which computers lack aptitude for small amounts of money. We believe that the growth of Amazon&rsquo;s Mechanical Turks
has proven that there is a large market for &ldquo;microwork&rdquo; website companies. Our strategy will utilize many of the same
ideas, yet will capitalize on three key features: Content Moderation Services, Data Services, and Digital Transcription Services.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our sole officer and director has only recently
become interested in creating an Internet-based company, and does not have any professional training or technical credentials in
the development and maintenance of websites. Nevertheless, Mr. Kim has several years of management experience and intends to devote
a significant amount of time and effort to the Company. &nbsp;He is in charge of overseeing all development strategies, supervising
any and all future personnel, including any consultants or contractors that we will engage to assist in developing our website
platform and the establishment of our future sales team. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">To this end, we intend to retain a qualified
website developer on a contract basis to build the website platform that we envision. &nbsp;Although, we do not have any verbal
or written agreements regarding the retention of any qualified website developer, we have been in contact with several graphic
design companies and website developers in order to estimate the expected costs of our website launch.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Current Operations</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Since inception, our operations have consisted
of the incorporation of our Company in the State of Nevada, the organization of our business and the design of our business model.
&nbsp;We have conducted Internet research of the online microwork industry to determine whether our business plan can become a
viable and profitable business as we move forward. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We have written a  business plan,
and we are looking to enlist the services of a design firm to design our Company logo and initial mock-ups of our proposed
website. The full scope of the products we intend to offer is mapped out in our &ldquo;Products and Services&rdquo; section
below.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Industry Overview and Market Opportunity</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our Company will attempt to gain market
share in the microwork e-commerce industry. As the Internet continues to change the way that people shop for jobs, we believe
there is enormous potential for developing an internet-based marketplace for microwork solutions. &nbsp;With trailblazers in the
microwork industry such as the e-commerce giant Amazon, the business model for a microwork website has already proven to be a
huge success.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Kismet is a middleman. We will secure contracts
for digital services from large U.S. and European companies, divide the work into small tasks &ndash; &ldquo;microwork&rdquo; &ndash;
and send it to centers in developing regions, where agents complete it using a web-based interface. Much of the work involves data
&ndash; phone number on websites, for example &ndash; that can be easily verified online by people with little training who are
in remote locations. In the short term, employees earn a living wage (typically $100 to $300 a month), but they also gain skills
that can help them in the long term. Customers, by using microwork centers instead of large vendors, can get jobs done for less
cost.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">There are a number of leading players in the
space. Digital Divide Data, for example, is a non-profit that began operations in Cambodia in 2001 and then expanded to Laos and
Kenya. The for-profit company DesiCrew, which grew out of work done at the Indian Institute of Technology Madras, targets opportunities
in India. So do the for profits B2R Technologies, which focuses on India&rsquo;s northern hill country, and RuralShores, which
hopes to establish 500 centers across India and connect them virtually so that they can execute increasingly larger projects for
clients.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">All these organizations strive to improve the
lives of disadvantaged workers. But Kismet will stand out for its ability to address the significant challenges that impact sourcing
faces. For one, people at the bottom of the pyramid don&rsquo;t necessarily have the skills or experience to perform knowledge
work. Few have held jobs in traditional offices, and lack technology expertise. Though potential customers may like the idea of
impact sourcing, most still make purchasing decisions on the basis of price, not social impact. Building a microwork business requires
significant capital investment in an IT platform that can coordinate the work.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Kismet will enable technology builders to farm
out massive volumes of small data processing tasks, including transcriptions, image labelling, categorization, and informational
research tasks. The body of computers doing this work would be human workers scattered across the world. Kismet&rsquo;s services
would put these tasks in an online marketplace at a price set by the client; there, thousands of people at their computers all
over the world would connect to Kismet to pick out and perform these tasks. Like &lsquo;cloud computing&rsquo; services more generally,
Kismet offers immediate, on-demand provisioning of computational power.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&#9;The Company will assemble cognitive agents in service of clients
and their computer systems. The agents work on their tasks in batches; which will be disseminated through our web platform. The
infrastructural work of making people&rsquo;s labours accessible as computer-invokable resources does the ideological work in emphasizing
crowdsourcing as a tool for technological innovation, rather than a new form of factory organization.&#9;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Plan of Operations, Growth Strategy and Anticipated Milestones</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Until the Offering is complete, we will continue
to research and develop our business model so that when we are able to raise funds from the sale of our securities, we will be
ready to proceed with our plan of operations. &nbsp;After the completion of this Offering, if the maximum amount of funds is generated,
we believe that we will have enough proceeds to fund our plan of operations for up to twelve months. &nbsp;Our business operations
will be divided into the following core functions to address the needs of our merchants and subscribers.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><I>Website Development. &nbsp;</I>The first
step in realizing our business model is the design and development of our intended website platform. We will need to contract
a website developer to build a custom  website, as well as an in-depth back-end to our website that will allow our Company to
store and view details about every user and microwork project, easily upload new projects,   track payment and much more. Our
intended website platform will be developed based off of the initial design mockups that we will develop with the help of a
designer. &nbsp;The website developer that we intend to engage will also integrate an e-commerce platform into our website to
process credit cards and post payments to different accounts. &nbsp;Our website will be hosted by a website hosting company
that will host our website and applications, as well as our back-end development and analytical platform. &nbsp;The Company
has not yet secured website hosting to host our website, however, we do not foresee any problems in obtaining hosting prior
to the launch of our intended website.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Once we establish a consistent revenue
flow, we plan to devote a substantial portion of our resources to developing new technologies and features and improving our
core technologies. We will employ an information technology team that will focus on the design and development of new website
features, maintenance of our website and development and maintenance of our internal operational systems. Eventually, we
would also like our technicians to develop advanced technology to improve the experience we offer to    users and
to increase the efficiency of our business operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.5pt"><I>Sales Representatives.</I> &nbsp;The sales
representatives that we intend to hire will help identify client leads and manage project scheduling to maximize project quality.
We envision that our standard contractual arrangements will grant us the exclusive right to feature certain projects for a client
for a limited time period and provide us with the discretion as to whether or not to offer the project during such period. In scheduling
projects, sales representatives will review the projects in our client pool and determine which projects to offer to our users
based on the qualifications of the user. As of the date of this filing, we have not yet retained any sales representatives. We
plan to hire our first sales representatives during the building of our website platform.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt"><I>Customer Service.</I>&nbsp;&nbsp;&nbsp;&nbsp;Our future
customer service department will be run by our President, Ju Hyuk Kim, and will be accessible to clients, agents and the general
public via telephone during normal business hours, five days a week, or via e-mail 24&nbsp;hours a day, seven days a week. As of
the date of this filing, we have not yet retained any customer service representatives, other than our President. We will hire
additional customer service representatives, as needed, as our Company grows.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I>Marketing. </I>After the beta testing of our website is complete,
we plan to hire a professional marketing firm full-time to advertise our brand. Once we have initiated our marketing plan, we believe
that a substantial portion of our clients and agents will be acquired through word-of-mouth. Our brand awareness will be an ongoing
process as we try to establish our Company and grow to new markets.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Growth Strategy </I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The core functions of our Company will ultimately
work together to produce the key elements of our growth strategy. We feel that the key elements to our growth will be:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 54pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>Grow
our user base.&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 54pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>Grow
the number of microwork projects we feature.&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 54pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>Increase
the number and variety of our projects.&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 54pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>Expand
our business through strategic acquisitions and partnerships.&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Significant Milestones</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">As a development stage company, we have set significant
milestones over the next twelve months that we hope to achieve to guide the development and growth of our Company. &nbsp;All expected
dates that are proposed within the following milestone descriptions assume that we have received a Notice of Effectiveness from
the SEC and have completed this Offering.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Wingdings"><I>&#167; </I></FONT><I>Website
Development &#8211; Target time frame: &nbsp;0 to 2 months from the completion of this Offering. </I>We intend to hire a website
developer to rework our initial mockups of our website. Once we have approved the layout of our website, our website developer
will begin work on creating our public-facing and back-end website platforms and integrating an e-commerce platform into our website.
&nbsp;We have not secured a website developer as of the date of this filing, but we have been quoted approximately $9,000 - $38,000
for the development of our proposed   website. &nbsp;If 100%, 75%, or 50% of the offered shares are sold under this Offering,
we will allocate $18,000 to the development of our website. &nbsp;If only 20% of the offered shares are sold, we will allocate
only $9,000 to its development.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 54.3pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Wingdings"><I>&#167; </I></FONT><I>Hire
a Sales Representative(s) &#8211; Target time frame: &nbsp;1 to 3 months from the completion of this Offering. </I>We plan to
hire our first sales representative before we launch our website. We will utilize our sales representative to solicit to
local businesses for microwork projects that will be used when our website is launched. &nbsp;If 100% or 75% of the offered
shares are sold under this Offering, we intend to employ two full-time sales representatives within our first year of
operations at a base salary of $30,000 for each employee. &nbsp;If 50% of the offered shares are sold, we intend to hire only
one full-time sales representative for our first year of operations at a base salary of $20,000. &nbsp;If 20% of the offered
shares are sold, we will not hire a sales representative. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt"><FONT STYLE="font-family: Wingdings"><I>&#167; </I></FONT><I>Launch
Website &#8211; Target time frame: 3 to 4 months from the completion of this Offering.</I> The first month following the launch
of our website will provide us with the beta testing of our website needed to work out any bugs that may be apparent in the coding
of our website or payment platform. &nbsp;The costs associated with launching our website are included in the website development
fees of approximately $9,000 - $38,000, depending upon the number of shares sold under this Offering (please refer to the <I>Website
Development </I>milestone above).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Wingdings"><I>&#167; </I></FONT><I>Hire
Marketing Firm &#8211; Target time frame: 4 to 5 months from the completion of this Offering. </I>After the beta testing of
our website is finished, we will hire a marketing firm full-time to develop an advertising campaign for our products in some
major cities. &nbsp;If 100% or 75% of the offered shares are sold
under this Offering, we will budget $60,000 and $50,000 for a marketing firm to market our products for a period of
approximately eight months. We believe that eight months will be a sufficient amount of time to build Kismet into a trusted
and recognizable brand. &nbsp;If 50% of the offered shares are sold under this Offering, we will budget $30,000 for the
marketing of our products for four months. If 20% of the offered shares are sold, we will not be able to hire a marketing
firm.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Wingdings"><I>&#167; </I></FONT><I>Grow
to 1,000 clients projects completed&#8211; Target time frame: 7 to 8 months from the completion of this Offering.</I> Growing
to a project completion number to 1,000 would be a very significant milestone in our growth process. We believe that with the
help of the professional marketing firm we intend to engage, this goal can be achieved after 3 to 4 months of heavy marketing.</P>

<P STYLE="font: 12pt Wingdings; margin: 0; text-indent: 36pt"><I>&nbsp;</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt"><FONT STYLE="font-family: Wingdings"><I>&#167; </I></FONT><I>Seek
Strategic Acquisitions and Partnerships &#8211; Target time frame: 13 to 16 months from the completion of this Offering</I>. &nbsp;If
we are able to generate significant revenue, maintain steady business operations, and significantly increase the number of our
sales representatives and employees, we will seek strategic acquisitions and partnerships with small companies throughout the United
States that have a similar business model as we do. &nbsp;We believe that the benefit of these acquisitions and partnerships would
be to provide us with localized management and access to agents and clients that we might not otherwise reach.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt; text-indent: 36pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt"><B><I>Marketing and Distribution Strategy</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We plan to grow our user base
through marketing initiatives and by word-of-mouth advertising. &nbsp;After we have beta tested our website, we plan to employ
a marketing firm full-time to initiate an advertising campaign for our website. We hope to employ all forms of marketing during
the campaign and to develop innovative ways to market our Company. Offline marketing tools may include traditional television,
billboard or radio advertisements. &nbsp;Online marketing may consist of search engine optimization, display advertisements, referral
programs and affiliate marketing. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I>Kismet Website.</I>&nbsp;&nbsp;&nbsp;&nbsp;Visitors to our
website will be prompted to register as a subscriber when they first visit our website. We believe that the simplicity of the
registration process and the immediate access to our  list of microworks projects will grow our user base significantly,
and thereafter users will use our website as a portal for viewing our projects.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.5pt"><I>E-mail. &nbsp;</I>The daily e-mails to our
subscribers will contain one featured project with a description of the project being offered and a link to our website where the
user can learn more about the project and sign up directly. &nbsp;As our Company grows, our daily e-mails will include links to
other available projects from our website so that users can view all of the current projects offered.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I>Social Networks.</I>&nbsp;&nbsp;&nbsp;&nbsp;We intend to advertise
our projects through several social networks including Facebook, Google and more. &nbsp;Due to the ever-increasing popularity of
social networks, we feel that advertising via social networks will significantly increase our daily reach to current and potential
user base and raise awareness of our brand name.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I>Applications for Smartphones and Tablets.</I>&nbsp;&nbsp;&nbsp;&nbsp;We
intend to develop downloadable applications for smartphones and tablets from which agents will be able to access our projects.
&nbsp;Our applications will be engineered to be compatible with iPhone, Android, Blackberry and Windows mobile operating systems.
&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Competition</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Due to the success of companies such as Digital
Divide Data and Desi Crew, a number of competing microwork websites have emerged attempting to replicate the same or similar business
model. These competitors offer substantially the same or similar projects as those that we intend to offer, yet on a larger and
more widespread scale. We will also compete with emerging companies, just like us, that are focused on special client categories
or markets.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Many of our current and potential competitors
have longer operating histories, greater name recognition, significantly greater financial, technical, marketing and other resources,
and larger subscriber and merchant bases than we do. &nbsp;&nbsp;As a result, these competitors may engage in more extensive research
and development efforts, undertake farther-reaching marketing campaigns, and adopt more aggressive pricing policies than us. These
factors may allow our competitors to generate greater revenues with fewer costs, respond more quickly to new or emerging trends
and changes in subscriber requirements, or achieve greater market acceptance of their products than we can.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Government Regulations</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our website, applications and other online content
are subject to government regulation of the Internet in many areas, including user privacy, telecommunications, libel, data protection,
consumer protection, intellectual property, advertising, taxation, and e-commerce. The application of these laws and regulations
to our business is often unclear and sometimes may conflict. It may take years to determine whether and how existing laws governing
those areas apply to the Internet and to our Company, as the vast majority of these laws were adopted prior to the advent of the
Internet and do not contemplate or address the unique issues raised by the Internet or e-commerce. &nbsp;Nonetheless, laws and
regulations directly applicable to Internet communications, e-commerce and advertising are becoming more prevalent and due to the
increasing popularity and use of the Internet, it is likely that additional laws and regulations will be adopted. &nbsp;Further,
the growth and development of the market for e-commerce may prompt calls for more stringent consumer protection laws, both in the
United States and abroad, which may impose additional burdens on companies conducting business online. &nbsp;Compliance with these
laws and regulations may involve significant costs or require changes in business practices that result in reduced revenue. Non-compliance
could result in penalties being imposed on us or orders that we stop the alleged noncompliant activity, either of which would substantially
harm our business.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.5pt">Further, there are a number of legislative
proposals pending before the U.S. Congress, various state legislative bodies and foreign governments concerning data protection
and many states have passed laws that require notifications to be sent to subscribers when there is a security breach of personal
data. The interpretation and application of current laws regarding data protection are still uncertain and in flux. It is possible
that these laws may be interpreted and applied in a manner that is inconsistent with our data practices. If so, in addition to
the possibility of fines, this could result in an order requiring that we change our data and disclosure practices, which could
have an adverse effect on our business. Complying with these various laws could cause us to incur substantial costs or require
us to change our business practices in a manner adverse to our business.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Intellectual Property</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt">As of the date of this filing, we have no&nbsp;copyrights,
trademarks, service marks, trade secrets, trade dress, or patents pending in regard to our Company, business models, technologies,
products or services. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We intend to protect our future intellectual
property rights by relying on federal, state and common law rights, as well as contractual restrictions. We hope to control access
to our proprietary technology by entering into confidentiality agreements with our future employees, consultants or any third parties
we may engage.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Employees and Consultants</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">As of the date of this filing, the Company has
no full-time employees. We currently rely on our sole officer and director, Ju Hyuk Kim, to manage all aspects of our business.
Mr. Kim devotes approximately 30-40 hours per week to our Company. We intend to increase the number of our employees and consultants
to meet our needs as the Company grows.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Legal Proceedings</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We know of no material, existing or pending legal
proceedings against our Company, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are
no proceedings in which our director, officer or any affiliates, or any registered or beneficial shareholder, is an adverse party
or has a material interest adverse to our interest.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>MANAGEMENT&rsquo;S DISCUSSION AND ANALYSIS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">THE FOLLOWING DISCUSSION AND ANALYSIS SHOULD
BE READ TOGETHER WITH THE CONSOLIDATED FINANCIAL STATEMENTS OF KISMET, INC. AND THE NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
INCLUDED ELSEWHERE IN THIS REGISTRATION STATEMENT ON FORM S-1A.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>RESULTS OF OPERATIONS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I>Revenues</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">For the period from February 4, 2013 (date of
inception) to March 31, 2013, the Company did not earn any revenues.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I>Operating Expenses</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>For the three months ended March 31, 2013</U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">For the three months ended March 31, 2013, the
Company incurred $2,425 of operating expenses comprised of $0 in professional fees for accounting, audit, and legal services relating
to the Company&rsquo;s S-1 registration process, $0 for management fees to the President and Director of the Company, and $2,425
of general and administrative costs relating to general operating costs incurred by the Company. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">As at March 31, 2013, the Company had a net loss
of $2,425.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>From February 4, 2013 (date of inception) to March 31, 2013</U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">For the period from February 4, 2013 (date of
inception) to March 31, 2013, the Company incurred $2,425 of operating expenses comprised of $2,425 in professional fees for legal
services relating to the Company&rsquo;s incorporation and start-up costs, $0 for website development expenses, $0 for management
fees to the President and Director of the Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">As at March 31, 2013, the Company had a net loss
of $2,425.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our ability to generate future revenues and become
profitable will depend on a number of factors including, among several others, the structure of our proposed business model, our
ability to acquire clients and users, and the technological strength of our proposed website platform. &nbsp;Within our proposed
business model, we intend to offer 90% of our revenues to the user. This business model may limit our ability to generate substantial
revenues to cover our operating expenses and may prevent our Company from operating profitably. &nbsp;Additionally, our revenues
and profits will be affected by the number of clients and agents that will use our proposed website as well as the technological
strength and adaptability of our proposed website platform. &nbsp;If we are unable to acquire a large agent and client base or
develop and maintain a strong website platform, our business will fail. &nbsp;Further, there are several factors which are beyond
our control that will affect our future revenues and profits including general economic conditions, competition, and market acceptance
of our future website platform. Due to the foregoing factors, we cannot predict with any degree
of certainty when we will begin to generate revenues or become profitable. &nbsp;However, as described above under the section
entitled &ldquo;<I>Significant Milestones,</I>&rdquo; our target time frame to begin to generate revenues is three to four months
from the completion of this Offering.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>LIQUIDITY AND CAPITAL RESOURCES</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>March 31, 2013</U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">As at March 31, 2013, the Company has a cash
and total asset balance of $4,075 and total liabilities of $2,425.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The successful implementation of our business
plan is dependent upon receiving sufficient funds from this Offering and/or additional funding from the issuance of equity or debt
or through obtaining a credit facility. &nbsp;If we require additional funding, we will seek such funds from friends, family, and
business acquaintances. As with any form of financing, there are uncertainties concerning the availability of such funds on terms
acceptable to us, as we have not received any firm commitments or indications of interest from our friends, family members, or
business acquaintances regarding potential investments in our Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I>Cashflows from Operating Activities</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>Three months ended March 31, 2013</U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">During the three months ended March 31, 2013,
the Company used cash of $2,425 for operating activities which were financed by proceeds received from financing activities. The
cash for operating activities were used for payment of outstanding professional fees and incorporation costs relating to the start-up
of the Company and the costs incurred for the S-1 registration process.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>Period from February 4, 2013 (date of inception) to March
31, 2013</U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">During the period from February 4, 2013 (date
of inception) to March 31, 2013, the Company has used cash of $2,425 for operating activities, including $0 for professional fees
and $0 for website development costs in addition to start-up costs of $2,425. &nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I>Cashflows from Investing Activities</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">During the period from February 4, 2013 (date
of inception) to March 31, 2013, the Company did not engage in any investing activities. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><I>&nbsp;</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I>Cashflows from Financing Activities</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>Three months ended March 31, 2013</U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">During the period between February 4, 2013 and March 31, 2013, the
Company issued 5,000,000 shares of common stock at a price of $0.001 per share for a value of $5,000 to Ju Hyuk Kim, its President.
The Company relied on Section 4(2) of the Securities Act for this issuance.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>Period from February 4, 2013 (date of inception) to March
31, 2013</U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">During the period between February 4, 2013 and March 31, 2013, the
Company issued 5,000,000 shares of common stock at a price of $0.001 per share for a value of $5,000 to Ju Hyuk Kim, its President.
The Company relied on Section 4(2) of the Securities Act for this issuance.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">As at March 31, 2013, the Company has a going
concern assumption as the Company has only earned no revenue, has no certainty of earning revenues in the future, has a working
capital deficit and an accumulated deficit of $2,425 since inception.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The Company will require additional financing
to continue operations&ndash;either from management, existing shareholders, or new shareholders through equity financing. These
factors raise substantial doubt regarding the Company&rsquo;s ability to continue as a going concern. The financial statements
do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities
that might be necessary should the Company be unable to continue as a going concern.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">As of effectiveness of our registration statement
of which this prospectus is a part, the Company will not become a fully reporting company, but rather, will be subject to the reporting
requirements of Section 15(d) of the Securities Exchange Act of 1934. We will be required to file periodic reports with the SEC
which will be immediately available to the public for inspection and copying (see &ldquo;Where You Can Find More Information&rdquo;
elsewhere in this prospectus). Except during the year that our registration statement becomes effective, these reporting obligations
may be automatically suspended under Section 15(d) if we have less than 300 shareholders. If this occurs after the year in which
our registration statement becomes effective, we will no longer be obligated to file periodic reports with the SEC and your access
to our business information would then be even more restricted; however, that filing obligation will generally apply even if our
reporting obligations have been suspended automatically under section 15(d) of the Exchange Act prior to the due date for the Form
10-K. After that fiscal year and provided the Company has less than 300 shareholders, the Company is not required to file these
reports. If the reports are not filed, the investors will have reduced visibility as to the Company and its financial condition.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">In addition, as a filer subject to Section 15(d)
of the Exchange Act, the Company is not required to prepare proxy or information statements, and our common stock will not be subject
to the protection of the ongoing private regulations. Additionally, the Company will be subject to only limited portions of the
tender offer rules, and our officers, directors, and more than ten (10%) percent shareholders are not required to file beneficial
ownership reports about their holdings in our Company, and will not be subject to the short-swing profit recovery provisions of
the Exchange Act. Further, more than five percent (5%) holders of classes of our equity securities will not be required to report
information about their ownership positions in the securities. This means that your access to information regarding our business
will be limited.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt">As a reporting company under the Exchange Act, we are required
to comply with the internal control evaluation and certification requirements of Section 404 of the Sarbanes-Oxley Act of 2002.
&nbsp;Section&nbsp;404 of the Sarbanes-Oxley Act requires annual management assessments of the effectiveness of our internal control
over financial reporting, starting with the second annual report that we file with the SEC after the consummation of this Offering.
&nbsp;In connection with the implementation of the necessary procedures and practices related to internal control over financial
reporting, we may identify deficiencies that we may not be able to remediate in time to meet the deadline imposed by the Sarbanes-Oxley
Act for compliance with the requirements of Section&nbsp;404. We will be unable to issue securities in the public markets through
the use of a shelf registration statement if we are not in compliance with Section&nbsp;404. Furthermore, failure to achieve and
maintain an effective internal control environment could have a material adverse effect on our business and share price and could
limit our ability to report our financial results accurately and timely.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 7.2pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Critical Accounting Policies</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our financial statements and accompanying notes
have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis. The
preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities, the 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.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We regularly evaluate the accounting policies
and estimates that we use to prepare our financial statements. A complete summary of these policies is included in the Notes to
our audited financial statements. In general, management&rsquo;s estimates are based on historical experience, on information from
third party professionals, and on various other assumptions that are believed to be reasonable under the facts and circumstances.
Actual results could differ from those estimates made by management.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Recently Issued Accounting Pronouncements</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The Company has implemented all new accounting
pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise
disclosed, and the Company 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.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Off-Balance Sheet Arrangements</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We have no off-balance sheet arrangements that
have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues
or expenses, results of operations, liquidity, capital expenditures or capital resources.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Changes In and Disagreements with Accountants on Accounting
and Financial Disclosure</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Since inception, we have had no changes in
or disagreements with our accountants. Our audited financial statements have been included in this prospectus in reliance
upon David Aronson, CPA, P.A. Independent Registered Public Accounting Firm, as experts in accounting and auditing.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS
AND CONTROL PERSONS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The following table sets forth the names and
ages of our current director(s) and executive officer(s), the principal offices and positions held by each person and the date
such person became a director and/or executive officer. &nbsp;Our Board of Directors appoints our executive officers who serve
at the pleasure of the Board. Our directors serve until the earlier occurrence of the election of his or her successor at the next
meeting of shareholders, death, resignation or removal by the Board of Directors. &nbsp;Other than Mr. Kim, the Company has no
promoters as that term is defined by Rule 405 of Regulation S-K.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 23%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 65%; font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Name </B></FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Age </B></FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Position </B></FONT></TD></TR>
<TR STYLE="background-color: #CCFFFF">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Ju Hyuk Kim</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">32</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Director, Chairman, President, CEO, CFO, Secretary and Treasurer </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>JU HYUK KIM. &nbsp;</B><FONT STYLE="background-color: white">Mr.
Kim currently works 20 to 30 hours per week for Hyundai Electronics in the engineering industry as a Project Manager since
2011. &nbsp;</FONT>The Company believes that Mr. Kim&rsquo;s current position with Hyundai Electronics does not and will not
create a direct or indirect conflict of interest with the goals of the Company. &nbsp;<FONT STYLE="background-color: white">Prior
to his current position, Mr. Kim worked as a Building Manager for five years at SK Dormitories in Seoul. Mr. Kim is committed
to devote approximately 30 to 40 hours per week to our operations. &nbsp;Our operations may be sporadic and occur at times
when Mr. Kim is unavailable, which may lead to the periodic interruption in the implementation of our business plan. Such
delays could have a significant negative effect on the success of the business.</FONT> Mr. Kim was appointed as sole officer
and director of the Company due to him prior management and business experience.</P>

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    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>EXECUTIVE COMPENSATION</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Summary Compensation Table. </B>The table set forth below summarizes
the annual and long-term compensation payable to our officer(s) and director(s) for the fiscal year ended March 31, 2013 for services.
Our Board of Directors may adopt an incentive stock option plan for our executive officers that would result in additional compensation.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 6%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 34%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Name and</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Principal </B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Position</B></P></TD>
    <TD STYLE="font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>Title</B></FONT></TD>
    <TD STYLE="font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>Year</B></FONT></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Salary</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Bonus</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Stock</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Awards</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Option</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Awards</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Non-Equity</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Incentive Plan</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Compensation</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Nonqualified</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Deferred</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Compensation</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Earnings</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>All other</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Compensation</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Total</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>($)</B></P></TD></TR>
<TR STYLE="vertical-align: top; background-color: #CCFFFF">
    <TD STYLE="font-size: 9pt"><FONT STYLE="font-size: 9pt">Ju Hyuk Kim</FONT></TD>
    <TD>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">Chairman, CEO</P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">and President</P></TD>
    <TD STYLE="font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">2013</FONT></TD>
    <TD STYLE="font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">-0-</FONT></TD>
    <TD STYLE="font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">-0-</FONT></TD>
    <TD STYLE="font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">-0-</FONT></TD>
    <TD STYLE="font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">-0-</FONT></TD>
    <TD STYLE="font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">-0-</FONT></TD>
    <TD STYLE="font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">-0-</FONT></TD>
    <TD STYLE="font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">-0-</FONT></TD>
    <TD STYLE="font-size: 9pt; text-align: center"><FONT STYLE="font-size: 9pt">-0-</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Notes to Summary Compensation Table: &nbsp;There are no annuity,
pension or retirement benefits proposed to be paid to our current officer and director and employees in the event of retirement
at normal retirement date pursuant to any presently existing plan provided or contributed to by the Company or any of its subsidiaries,
if any.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Outstanding Equity Awards since Inception: </B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 18%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 7%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 8%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 7%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 6%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 7%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 6%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 6%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 6%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 6%; font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="16" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>OPTION AWARDS </B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="14" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>STOCK AWARDS </B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Name </FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Number of Securities Underlying Unexercised Options (#) Exercisable </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Number of Securities Underlying Unexercised Options (#) Unexercisable </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Equity Incentive Plan Awards: Number of Securities
        Underlying Unexercised Unearned Options</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(#)</P></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Option Exercise Price ($) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Option Expiration Date </FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Number of Shares or Units of Stock that have not Vested (#) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Market Value of Shares or Units of Stock that
        have not Vested</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">($)</P></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Equity Incentive Plan Awards: Number of Unearned
        Shares, Units or Other Rights that have not Vested</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">($)</P></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Equity Incentive Plan Awards: Market or Payout
        Value of Unearned Shares, Units or Other Rights that have not Vested</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">($)</P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(a) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(b) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(c) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(d) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(e) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(f) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(g) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(h) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(i) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(j) </FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Long-Term Incentive Plans</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We currently have no long-term incentive plans.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Director Compensation</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">None.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Director Independence</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our board of directors is currently composed
of one member, Ju Hyuk Kim, who does not qualify as an independent director in accordance with the published listing requirements
of the NASDAQ Global Market. The NASDAQ independence definition includes a series of objective tests, such as that the director
is not, and has not been for at least three years, one of our employees and that neither the director, nor any of his family members
has engaged in various types of business dealings with us. In addition, our board of directors has not made a subjective determination
as to each director that no relationships exist which, in the opinion of our board of directors, would interfere with the exercise
of independent judgment in carrying out the responsibilities&nbsp;of a director, though such subjective determination is required
by the NASDAQ rules. Had our board of directors made these determinations, our board of directors would have reviewed and discussed
information provided by the directors and us with regard to each director&rsquo;s business and personal activities and relationships
as they may relate to us and our management.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Security Holders Recommendations to Board of Directors</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We welcome comments and questions from our shareholders.
Shareholders can direct communications to our Chief Executive Officer, Ju Hyuk Kim, at our executive offices. However, while we
appreciate all comments from shareholders, we may not be able to individually respond to all communications. We attempt to address
shareholder questions and concerns in our press releases and documents filed with the SEC so that all shareholders have access
to information about us at the same time. Mr. Kim collects and evaluates all shareholder communications. All communications addressed
to our director and executive officer will be reviewed by Mr. Kim unless the communication is clearly frivolous.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><I>Committees</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We do not currently have an audit, compensation
or nominating committee.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>SECURITY OWNERSHIP OF CERTAIN BENEFICIAL
OWNERS AND MANAGEMENT</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The following table sets forth certain information
at&nbsp; March 31, 2013, with respect to the beneficial ownership of shares of Common Stock by (i) each person known to us who
owns beneficially more than 5% of the outstanding shares of Common Stock (based upon reports which have been filed and other information
known to us), (ii) each of our Directors, (iii) each of our Executive Officers and (iv) all of our Executive Officers and Directors
as a group. Unless otherwise indicated, each stockholder has sole voting and investment power with respect to the shares shown.
As of March 31, 2013, we had 5,000,000 shares of Common Stock issued and outstanding.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 15%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 43%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 21%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 18%; font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Title of class</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Name and address of beneficial owner</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount and Nature of Beneficial Ownership</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Percentage of Common Stock <SUP>(1)</SUP></B></FONT></TD></TR>
<TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Common Stock</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ju Hyuk Kim</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">1005 Joongangshiheung</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Hites Villa Apt 10, Unit 102</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Seoul, South Korea</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">5,000,000</P></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">100%</P></TD></TR>
<TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5,000,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">100%</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>(1)</SUP>&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.5pt">Under Rule 13d-3 promulgated under the Exchange
Act, a beneficial owner of a security includes any person who, directly or indirectly, through any contract, arrangement, understanding,
relationship, or otherwise has or shares: (i) voting power, which includes the power to vote, or to direct the voting of shares;
and (ii) investment power, which includes the power to dispose or direct the disposition of shares. Certain shares may be deemed
to be beneficially owned by more than one person (if, for example, persons share the power to vote or the power to dispose of the
shares). In addition, shares are deemed to be beneficially owned by a person if the person has the right to acquire the shares
(for example, upon exercise of an option) within 60 days of the date as of which the information is provided. In computing the
percentage ownership of any person, the amount of shares is deemed to include the amount of shares beneficially owned by such person
(and only such person) by reason of these acquisition rights.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We are not aware of any arrangements that could
result in a change of control.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">On February 10, 2013, pursuant to the Organizational
Minutes of the Company, the Company authorized the issuance of 5,000,000 shares of its Common Stock, $0.001 par value per share,
to Ju Hyuk Kim as founders&rsquo; shares for $5,000.&nbsp;As a result, Mr. Kim owns 100% of the issued and outstanding common shares
of the Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Other than&nbsp;the foregoing, none of the following
persons has any direct or indirect material interest in any transaction to which we were or are a party since the beginning of
our last fiscal year, or in any proposed transaction to which we propose to be a party:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 35pt">(A) any of our director(s) or executive officer(s);</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 35pt">(B) any nominee for election as one of our directors;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 35pt">(C) any person who is known by us to beneficially
own, directly or indirectly, shares carrying more than 5% of the voting rights attached to our Common Stock; or</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 35pt">(D) any member of the immediate family (including
spouse, parents, children, siblings and in-laws) of any of the foregoing persons named in paragraph (A), (B) or (C) above.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>LEGAL MATTERS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The validity of the shares sold by us under this
prospectus  has not been passed upon for us by legal counsel. The Company has yet to assign a legal counsel.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>EXPERTS</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">David A. Aronson, CPA, P.A., our independent
registered public accountant, has audited our financial statements included in this prospectus and Registration Statement to the
extent and for the periods set forth in their audit report. David A. Aronson, CPA, P.A. has presented its report with respect to
our audited financial statements.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>COMMISSION POSITION ON INDEMNIFICATION
FOR SECURITIES ACT LIABILITIES</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Our Articles of Incorporation provides that we
shall indemnify our directors and officers to the fullest extent permitted by Nevada law and that none of our directors will be
personally liable to the Company or its stockholders for monetary damages for breach of fiduciary duty as a director, except for
liability:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 18pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>for
any breach of the director&#8217;s duty of loyalty to the Company or its stockholders;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 18pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>for
acts or omissions not in good faith or that involve intentional misconduct or a knowing violation of the law;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 18pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>under
Nevada General Corporation Law for the unlawful payment of dividends; or</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 18pt"><FONT STYLE="font-family: Symbol">&#183; </FONT>for
any transaction from which the director derives an improper personal benefit.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">These provisions require us to indemnify our
directors and officers unless restricted by Nevada law and eliminate our rights and those of our stockholders to recover monetary
damages from a director for breach of his or her fiduciary duty of care as a director except in the situations described above.
The limitations summarized above, however, do not affect our ability or that of our stockholders to seek non-monetary remedies,
such as an injunction or rescission, against a director for breach of his or her fiduciary duty.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to our directors, officers and controlling persons pursuant to the foregoing provisions,
we have been advised that in the opinion of the Securities and Exchange Commission, such indemnification is against public policy
as expressed in the Securities Act and is therefore unenforceable.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>WHERE YOU CAN FIND MORE INFORMATION</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">We have filed with the SEC a Registration
Statement on Form S-1 under the Securities Act, and the rules and regulations promulgated thereunder, with respect to the
Common Stock offered hereby. This prospectus, which constitutes a part of the Registration Statement, does not contain all of
the information set forth in the Registration Statement and the exhibits thereto. While we have summarized the material terms
of all agreements and exhibits included in the scope of this Registration Statement, for further information regarding the
terms and conditions of any exhibit, reference is made to such exhibits. &nbsp;&nbsp;Upon effectiveness of this prospectus,
we will be subject to the reporting and other requirements of Section 15(d) of the Securities Exchange Act of 1934 and will
file periodic reports with the Securities and Exchange Commission, including a Form 10-K for the year ended March 31, 2013
and periodic reports on Form 10-Q during that period. &nbsp;We will make available to our shareholders annual reports
containing financial statements audited by our independent auditors and our quarterly reports containing unaudited financial
statements for each of the first three quarters of each year; however, we will not send the annual report to our shareholders
unless requested by an individual shareholder.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">For further information with respect to us and
the Common Stock, reference is hereby made to the Registration Statement and the exhibits thereto, which may be inspected and
copied at the principal office of the SEC, 100 F Street NE, Washington, D.C. 20549, and copies of all or any part thereof may
be obtained at prescribed rates from the Commission&rsquo;s Public Reference Section at such addresses. Also, the SEC maintains
a World Wide Web site on the Internet at <U>http://www.sec.gov</U> that contains reports, proxy and information statements and
other information regarding registrants that file electronically with the SEC. To request such materials, please contact Mr.&nbsp;Ju
Hyuk Kim, our President and Chief Executive Officer.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Kismet, Inc.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(A Development Stage Company)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Financial Statements</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Expressed in US dollars)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">For the period ended March 31, 2013</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 70pt">Report of Independent Registered Public Accounting
Firm</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">36</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 70pt">Balance Sheet</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">37</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 70pt">Statement of Operations</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">38</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 70pt">Statement of Stockholders&rsquo; Equity</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">39</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 70pt">Statement of Cash Flows</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">40</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 70pt">Notes to the Financial Statements</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">41</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Kismet, Inc.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(A Development Stage Company)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Notes to Financial Statement</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">March 31, 2013</P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Stockholders and Directors</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Kismet, Inc.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">(A Development Stage Company)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 36.75pt">We have audited the accompanying balance sheet
of Kismet, Inc., (A Development Stage Company) as of March 31, 2013, and the related statements of operations, stockholder's deficit
and cash flows for the year then ended, and the period from inception (February 4, 2013) to March 31, 2013.&nbsp;&nbsp;These financial
statements are the responsibility of the Company's management.&nbsp;&nbsp;Our responsibility is to express an opinion on these
financial statements based on our audits.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 36.75pt">We conducted our audit in accordance with the
standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the
audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates by management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis for our opinion.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 36.75pt">In our opinion, the financial statements referred
to above present fairly, in all material respects, the financial position of Kismet, Inc. (A Development Stage Company) as of March
31, 2013, and results of its operations and its cash flows for the year then ended, and for the period from inception (February
4, 2013) to March 31, 2013, in conformity with accounting principles generally accepted in the United States of America.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 36.75pt">The accompanying financial statements have
been prepared assuming that the Company will continue as a going concern. As discussed in Note 4 to the financial statements, the
Company has suffered a loss from operations and is in the development stage. These factors raise substantial doubt about the Company's
ability to continue as a going concern. Management's plans in regard to this matter are also discussed in Note 5. The financial
statements do not include any adjustments that might result from the outcome of this uncertainty.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 36.75pt"><U>/s/ David A. Aronson, CPA, P.A.</U></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 36.75pt">David A. Aronson, CPA. P.A.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 36.75pt">North Miami Beach, Florida</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">April
24, 2013</FONT>&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Kismet, Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A Development Stage Company)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Balance Sheet</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">March 31, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 84%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">ASSETS</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Current Assets:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cash</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,075 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,075 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">LIABILITIES AND STOCKHOLDER'S DEFICIT</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Liabilities</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Accounts payable and accrued expenses</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,500 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;Total current liabilities</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,500 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Stockholder's Deficit:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Common stock, $0.001 par value; 75,000,000 shares authorized,</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 24pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">5,000,000 shares issued and outstanding</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 24pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Deficit accumulated during development stage</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2,425)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 24pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,575 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,075 </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

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<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Kismet, Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A Development Stage Company)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Statements of Operations</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For the Year Ended March 31, 2013 and for the Period</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">From February 4, 2013&nbsp;&nbsp;(Inception) to March 31, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 52%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="5" STYLE="border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">From February 4, 2013 (Inception) to March 31, 2013</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="5" STYLE="border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2013</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
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    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Revenue, net</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cost of goods sold</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Gross income</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Expenses:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">General and administrative expenses</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,425 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,425 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net loss</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2,425)</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2,425)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Loss per common share - Basic and</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">fully diluted</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(0.00)</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(0.00)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Weighted average number of shares</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">outstanding - Basic and fully diluted</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">5,000,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000,000 </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="11" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Kismet, Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="11" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A Development Stage Company)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="11" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Statement of Stockholder's Deficit</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="11" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For the Period from February 4, 2013 (Inception) to March 31, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="11" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 38%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD ROWSPAN="5" STYLE="width: 11%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;Additional Paid in Capital </FONT></TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="5" STYLE="width: 13%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;Accumulated Deficit During Development Stage </FONT></TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="5" STYLE="width: 11%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;Total Stockholder's Equity </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="3" STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;Common Stock</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Shares</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;Amount </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Issuance of common shares for cash at</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">at $0.001 per share</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;5,000,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net loss</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 12pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2,425)</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2,425)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Balance - March 31, 2013</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;5,000,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2,425)</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,575 </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Kismet, Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A Development Stage Company)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Statements of Cash Flows</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For the Year Ended March 31, 2013 and for the Period</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">From February 4, 2013&nbsp;&nbsp;(Inception) to March 31, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 18%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 18%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="6" STYLE="border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">From February 4, 2013 (Inception) to March 31, 2013</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="6" STYLE="border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2013</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cash flows from operating activities:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net loss</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2,425)</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2,425)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Adjustments to reconcile net loss to net cash used</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 24pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">by operating activities:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 36pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Accounts payable and accrued expenses</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,500 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,500 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net cash used by operating activities</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(925)</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(925)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cash flows from financing activities:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Proceeds from issuance of common stock</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net cash provided by financing activities</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,000 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net increase in cash</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,075 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,075 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cash at beginning of period</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cash at end of period</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,075 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4,075 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Supplemental cash flow information:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 12pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Cash paid during the period for:</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 24pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Interest</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 24pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Income taxes</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36.75pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Kismet, Inc.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(A Development Stage Company)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Notes to Financial Statement</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">March 31, 2013</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">Note 1.&nbsp;&nbsp;SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Organization</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">Kismet, Inc. (&quot;Kismet&quot; or the &quot;Company&quot;) was
incorporated on February 4, 2013, under the laws of the State of Nevada.&nbsp;&nbsp;The Company is in the development stage as
defined under Financial Accounting Standards Board (&ldquo;FASB&rdquo;) Accounting Standards Codification (&ldquo;ASC&rdquo;) Topic
915, &ldquo;Development Stage Entities&rdquo;.&nbsp;&nbsp;The Company intends to purchase overstocked inventory items from manufacturers
and retailers and offer them to the public at discounted prices.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Revenue Recognition</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">In general, the Company records revenue when persuasive evidence
of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed
or determinable, and collectability is reasonably assured.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">Revenue will be recognized at the time the product is delivered
or services are performed.&nbsp;&nbsp;Provision for sales returns will be estimated based on the Company's historical return
experience.&nbsp;&nbsp;Revenue will be presented net of returns.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Use of Estimates</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">The preparation of financial statements in conformity with accounting
principles generally accepted in the United States of America requires management to make estimates and assumptions that affect
the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Segment Information</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">The Company follows Accounting Standards Codification (&quot;ASC&quot;)
280, &quot;Segment Reporting&quot;.&nbsp;&nbsp;The Company currently operates in a single segment and will evaluate additional
segment disclosure requirements as it expands its operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Net Loss Per Common Share</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">Basic net (loss) income per common share is calculated using the
weighted average common shares outstanding during each reporting period.&nbsp;&nbsp;Diluted net (loss) income per common share
adjusts the weighted average common shares for the potential dilution that could occur if common stock equivalents (convertible
debt and preferred stock, warrants, stock options and restricted stock shares and units) were exercised or converted into common
stock.&nbsp;&nbsp;There were no common stock equivalents at March 31, 2013.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Kismet, Inc.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(A Development Stage Company)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Notes to Financial Statement</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">March 31, 2013</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>


<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">Note 1.&nbsp;&nbsp;SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Income Taxes</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">Deferred income taxes are recognized for the tax consequences related
to temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts
used for tax purposes at each year end, based on enacted tax laws and statutory tax rates applicable to the periods in which the
differences are expected to affect taxable income.&nbsp;&nbsp;A valuation allowance is recognized when, based on the weight of
all available evidence, it is considered more likely than not that all, or some portion, of the deferred tax assets will not be
realized.&nbsp;&nbsp;Income tax expense is the sum of current income tax plus the change in deferred tax assets and liabilities.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">ASC 740, Income Taxes, requires a company to first determine whether
it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained
based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full
knowledge of all relevant information.&nbsp;&nbsp;A tax position that meets this more likely than not threshold is then measured
and recognized at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement
with a taxing authority.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Stock-Based Compensation</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">The Company accounts for equity instruments issued to employees in
accordance with ASC 718, Compensation - Stock Compensation.&nbsp;&nbsp;ASC 718 requires all share-based compensation payments to
be recognized in the financial statements based on the fair value using an option pricing model.&nbsp;&nbsp;ASC 718 requires forfeitures
to be estimated at the time of grant and revised in subsequent periods if actual forfeitures differ from initial estimates.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">Equity instruments granted to non-employees are accounted for in
accordance with ASC 505, Equity.&nbsp;&nbsp;The final measurement date for the fair value of equity instruments with performance
criteria is the date that each performance commitment for such equity instrument is satisfied or there is a significant disincentive
for non-performance.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Cash and Cash Equivalents</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">The Company considers all highly liquid investments with an original
maturity of three months or less to be cash equivalents.&nbsp;&nbsp;There were no cash equivalents at March 31, 2013</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Kismet, Inc.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(A Development Stage Company)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Notes to Financial Statement</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">March 31, 2013</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Note 1.&nbsp;&nbsp;SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Fair Value of Financial Instruments</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">Pursuant to&nbsp;ASC No. 820. &quot;Fair Value Measurement and Disclosures,&quot;
the Company is required to estimate the fair value of all financial instruments included on its balance sheet as of March 31, 2013.
The Company's financial instruments consist of cash. The Company considers the carrying value of such amounts in the financial
statements to approximate their fair value due to the short-term nature of these financial instruments.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Recent Pronouncements</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">There are no recent accounting pronouncements that apply to the Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">Note 2.&nbsp;&nbsp;STOCKHOLDER'S DEFICIT</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">In February 2013, the Company issued 5,000,000 shares of common stock
at $0.001 per share.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">Note 3.&nbsp;&nbsp;INCOME TAXES</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">The provision for income taxes differs from the amount computed by
applying the statutory federal income tax rate to income before provision for income taxes.&nbsp;&nbsp;The sources and tax effects
of the differences are as follows:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Income tax provision at federal statutory rate: 15%</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Effect of operating losses (15)%</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">0%</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">As of March 31, 2013, the Company has a net operating loss carryforward
of approximately $2,425.00.&nbsp;&nbsp;This loss will be available to offset future taxable income.&nbsp;&nbsp;If not used, this carryforward
will expire in 2033. The deferred tax asset relating to the operating loss carryforward has been fully reserved at March 31, 2013.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">Note 4.&nbsp;&nbsp;BASIS OF REPORTING</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">The Company's financial statements are presented on a going concern
basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Kismet, Inc.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(A Development Stage Company)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Notes to Financial Statement</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">March 31, 2013</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">Note 4.&nbsp;&nbsp;BASIS OF REPORTING (continued)</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">The Company's financial statements are presented on a going concern
basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">The Company has experienced a loss from operations during its development
stage as a result of its investment necessary to achieve its operating plan, which is long-range in nature.&nbsp;&nbsp;For the
period from February 4, 2013 (inception) to March 31, 2013, the Company incurred a net loss of approximately $2,425.&nbsp;&nbsp;In
addition, the Company has no significant assets or revenue generating operations.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">The Company currently does not have sufficient cash to sustain itself
for the next 12 months, and will require additional funding in order to execute its plan of operations and to continue as a going
concern.&nbsp;&nbsp;To meet its cash needs, management expects to raise capital through a private placement offering.&nbsp;&nbsp;In
the event that this funding does not materialize, certain directors have agreed, orally, to loan sufficient funds to maintain the
Company's operations for the next 12 months.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">The financial statements do not include any adjustments to reflect
the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities
that may result from the possible inability of the Company to continue as a going concern.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PROSPECTUS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>KISMET, INC.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1516 E Tropicana Ave, Suite 155</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Las Vegas, NV 89119</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(702) 922-7113</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>4,000,000</B> <B>SHARES OF COMMON STOCK</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>DEALER PROSPECTUS DELIVERY OBLIGATION</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Until _______________, 20___, all dealers that effect transactions
in these securities, whether or not participating in this Offering, may be required to deliver a prospectus. This is in addition
to the dealers&rsquo; obligation to deliver a prospectus when acting as underwriters and with respect to their unsold allotments
or subscriptions.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>May 29, 2013</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART II &ndash; INFORMATION NOT REQUIRED
IN PROSPECTUS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>ITEM 13. OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The following table sets forth estimated expenses
expected to be incurred in connection with the issuance and distribution of the securities being registered. All such expenses
will be paid by us.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 80%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 15%; font-size: 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Securities and Exchange Commission Registration Fee</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">27.28</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Audit Fees and Expenses</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">9,000.00</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Legal Fees and Expenses </FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">5,000.00</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Transfer Agent and Registrar Fees and Expenses</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">5,000.00</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">SEC Filings</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">972.72</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Miscellaneous Expenses </FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Total </FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 2.25pt double; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">20,000*</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">* Estimate Only</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>ITEM 14. INDEMNIFICATION OF DIRECTORS AND OFFICERS.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The sole officer and director of the Company
is indemnified as provided by the Nevada Revised Statutes and the Bylaws of the Company. Unless specifically limited by a corporation&rsquo;s
Articles of Incorporation, Nevada law automatically provides directors with immunity from monetary liabilities. The Company&rsquo;s
Articles of Incorporation do not contain any such limiting language. Excepted from that immunity are:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 18pt">a. willful failure to deal fairly with the corporation
or its shareholders in connection with a matter in which the director has a material conflict of interest;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 18pt">b. a violation of criminal law unless the director
had reasonable cause to believe that his or her conduct was lawful or no reasonable cause to believe that his or her conduct was
unlawful;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 18pt">c. a transaction from which the director derived
an improper personal profit; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 18pt">d. willful&nbsp;misconduct.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The Articles of Incorporation provide that the
Company will indemnify its officers, directors, legal representatives, and persons serving at the request of the Company as a director
or officer of another corporation, or as its representative in a partnership, joint venture, trust or other enterprise to the fullest
extent legally permissible under the laws of the State of Nevada against all expenses, liability and loss (including attorney&rsquo;s
fees, judgments, fines and amounts paid or to be paid in settlement) reasonably incurred or suffered by that person as a result
of that connection to the Company. This right of indemnification under the Articles is a contract right which may be enforced in
any manner by such person and extends for such persons benefit to all actions undertaken on behalf of the Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The Bylaws of the Company provide that the Company
will indemnify its directors and officers to the fullest extent not prohibited by Nevada law; provided, however, that the Company
may modify the extent of such indemnification by individual contracts with its directors and officers; and, provided, further,
that the Company shall not be required to indemnify any director or officer in connection with any proceeding (or part thereof)
initiated by such person unless (i) such indemnification is expressly required to be made by law, (ii) the proceeding was authorized
by the Board of Directors of the Company, (iii) such indemnification is provided by the Company, in its sole discretion, pursuant
to the powers vested in the Company under Nevada law or (iv) such indemnification is required to be made pursuant to the Bylaws.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 36pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The Bylaws of the Company provide that no advance
shall be made by the Company to an officer of the Company (except by reason of the fact that such officer is or was a director
of the Company in which event this paragraph shall not apply) in any action, suit or proceeding, whether civil, criminal, administrative
or investigative, if a determination is reasonably and promptly made (i) by the Board of Directors by a majority vote of a quorum
consisting of directors who were not parties to the proceeding, or (ii) if such quorum is not obtainable, or, even if obtainable,
a quorum of disinterested directors so directs, by independent legal counsel in a written opinion, that the facts known to the
decision-making party at the time such determination is made demonstrate clearly and convincingly that such person acted in bad
faith or in a manner that such person did not believe to be in or not opposed to the best interests of the Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>ITEM 15. RECENT SALES OF UNREGISTERED SECURITIES.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Set forth below is information regarding the
issuance and sales of securities without registration since inception.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">During the period between February 4, 2013 and March 31, 2013, the
Company issued 5,000,000 shares of common stock at a price of $0.001 per share for a value of $5,000 to Ju Hyuk Kim, its President.
The Company relied on Section 4(2) of the Securities Act for this issuance.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">All securities sold contained a restrictive legend
on the share certificate stating that the securities have not been registered under the Act and setting forth, or referring to
the restrictions on transferability and sale of the securities.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><B>&nbsp;&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>ITEM 16. EXHIBITS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">The following is a list of exhibits filed as
part of this Registration Statement. Where so indicated by footnote, exhibits which were previously filed are incorporated herein
by reference. Any statement contained in an Incorporated Document shall be deemed to be modified or superseded for purposes of
this Registration Statement to the extent that a statement contained herein or in any other subsequently filed Incorporated Document
modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute a part of this Registration Statement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 15%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 84%; font-size: 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exhibit Number</B></FONT></TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-indent: -11.4pt"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Articles of Incorporation of Kismet, Inc.</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">3.2</FONT></TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Bylaws of Kismet, Inc.</FONT></TD></TR>
<TR>


    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Auditor Consent</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><SUP></SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><SUP>ITEM 17.&nbsp;</SUP></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.5pt"><B><SUP>UNDERTAKINGS</SUP></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>The undersigned Registrant hereby undertakes:</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>1.&nbsp;To file, during any period in which
offers or sales are being made, a post-effective amendment to this Registration Statement to:</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 72pt"><SUP>(a) Include any prospectus required by
Section 10(a)(3) of the Securities Act;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 72pt"><SUP></SUP>&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 72pt"><SUP>(b) Reflect in the prospectus any facts
or events which, individually or together, represent a fundamental change in the information in the Registration Statement. Notwithstanding
the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would
not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be
reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in the volume
and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
Fee&rdquo; table in the effective Registration Statement; and</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 72pt"><SUP>(c) Include any additional or changed material
information on the plan of distribution.</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>2.&nbsp;&nbsp;To, for the purpose of determining
any liability under the Securities Act, treat each post-effective amendment as a new Registration Statement relating to the securities
offered herein, and to treat the offering of such securities at that time to be the initial bona fide offering thereof.</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>3.&nbsp;To remove from registration, by
means of a post-effective amendment, any of the securities being registered hereby that remain unsold at the termination of the
offering.</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>4.&nbsp;&nbsp;For determining liability
of the undersigned Registrant under the Securities Act to any purchaser in the initial distribution of the securities, that in
a primary offering of securities of the undersigned Registrant pursuant to this Registration Statement, regardless of the underwriting
method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of
the following communications, the undersigned Registrant will be a seller to the purchaser and will be considered to offer or sell
such securities to such purchaser:&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 99px; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 50px; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Any preliminary prospectus or prospectus of the undersigned Registrant relating to the offering required to be filed pursuant to Rule 424;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 99px; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 50px; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned Registrant or used or referred to by the undersigned Registrant;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 99px; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 50px; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">The portion of any other free writing prospectus relating to the offering containing material information about the undersigned Registrant or its securities provided by or on behalf of the undersigned Registrant; and,</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 99px; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 50px; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Any other communication that is an offer in the offering made by the undersigned Registrant to the purchaser.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>Insofar as indemnification for liabilities
arising under the Securities Act of 1933 (the &ldquo;Act&rdquo;) may be permitted to our directors, officers and controlling persons
pursuant to the provisions above, or otherwise, we have been advised that in the opinion of the SEC such indemnification is against
public policy as expressed in the Securities Act, and is, therefore, unenforceable.</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>In the event that a claim for indemnification
against such liabilities, other than the payment by us of expenses incurred or paid by one of our director, officers, or controlling
persons in the successful defense of any action, suit or proceeding, is asserted by one of our directors, officers, or controlling
persons in connection with the securities being registered, we will, unless in the opinion of its counsel the matter has been settled
by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification is against public
policy as expressed in the Securities Act, and we will be governed by the final adjudication of such issue.</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>For the purposes of determining liability
under the Securities Act for any purchaser, each prospectus filed pursuant to Rule 424(b) as part of a Registration Statement relating
to an offering, other than Registration Statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A,
shall be deemed to be part of and included in the Registration Statement as of the date it is first used after effectiveness. Provided,
however, that no statement made in a Registration Statement or prospectus that is part of the Registration Statement or made in
a document incorporated or deemed incorporated by reference into the Registration Statement or prospectus that is part of the Registration
Statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that
was made in the Registration Statement or prospectus that was part of the Registration Statement or made in any such document immediately
prior to such date of first use.</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><SUP></SUP></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><SUP></SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"><SUP>&nbsp;<B>SIGNATURES</B></SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>Pursuant to the requirements of the Securities
Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-1 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, on the 29th day of May, 2013.</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 47%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 15%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 38%; font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>KISMET, INC.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt"><I>/s/ Ju Hyuk Kim</I></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Ju Hyuk Kim</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">President, Chief Executive Officer, Chief Financial Officer, Principal Accounting Officer, Secretary, Treasurer &amp; Director</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><SUP>&nbsp;</SUP></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><SUP>POWER OF ATTORNEY</SUP></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>KNOW ALL PERSONS BY THESE PRESENTS, that
each person whose signature appears below constitutes and appoints Ju Hyuk Kim, as his true and lawful attorney-in-fact and agent
with full power of substitution and resubstitution, for him and in him name, place and stead, in any and all capacities, to sign
any or all amendments (including post-effective amendments) to this Registration Statement on Form S-1 of Kismet, Inc., and to
file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission,
grant unto said attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and
necessary to be done in and about the foregoing, as fully to all intents and purposes as he might or could do in person, hereby
ratifying and confirming all that said attorney-in-fact and agent, or his substitutes, may lawfully do or cause to be done by virtue
hereof.</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>In accordance with the requirements of the
Securities Act of 1933, this Registration Statement was signed by the following persons in the capacities and on the dates stated.</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR>
    <TD STYLE="width: 23%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 40%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 1pt">&nbsp;</TD>
    <TD STYLE="width: 35%; font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><I><U>/s/&nbsp;Ju Hyuk Kim &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></I></FONT></TD>
    <TD ROWSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">President, Chief Executive Officer, Chief Financial Officer, Principal Accounting Officer, Secretary, Treasurer &amp; Director</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">May 29, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Ju Hyuk Kim</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 36pt"><SUP>&nbsp;</SUP></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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[{"type": "S-1", "sequence": "1", "filename": "kms1.htm", "description": "KMS1", "secsgml_size_bytes": 418887}]
{"company-data": {"conformed-name": "KISMET INC", "cik": "0001575359", "irs-number": "990385681", "state-of-incorporation": "NV", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-1", "act": "33", "file-number": "333-188928", "film-number": "13879389"}, "business-address": {"street1": "1516 E TROPICANA AVE, SUITE 155", "city": "LAS VEGAS", "state": "NV", "zip": "89119", "phone": "(820)7076138007"}, "mail-address": {"street1": "1516 E TROPICANA AVE, SUITE 155", "city": "LAS VEGAS", "state": "NV", "zip": "89119"}}
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-1
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
KISMET INC.
(Exact name of registrant as specified in its
charter)
Nevada
(State or other jurisdiction of
incorporation or organization)
7370
(Primary Standard Industrial
Classification Code Number)
99-03855681
(I.R.S. Employer Identification
Number)
1516 E Tropicana Ave, Suite 155
Las Vegas, NV 89119
(702) 922-7113
(Address, including zip code, and telephone
number, including
area code, of registrant's principal executive
offices)
Michael Lasala
3256 Mystic Ridge Ct
Las Vegas, NV 89129
1(888) 681-9777
(Name, address, including zip code, and telephone
number,
including area code, of agent for service)
From time to time after the effective
date of this Registration Statement.
(Approximate date of commencement of proposed
sale to the public)
If any of the securities being registered on this Form are to be
offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box.
X
.
If this Form is filed to register additional securities for an offering
pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act Registration Statement number
of the earlier effective Registration Statement for the same offering.
.
If this Form is a post-effective amendment filed pursuant to Rule
462(c) under the Securities Act, check the following box and list the Securities Act Registration Statement number of the earlier
effective Registration Statement for the same offering.
.
If this Form is a post-effective amendment filed pursuant to Rule
462(d) under the Securities Act, check the following box and list the Securities Act Registration Statement number of the earlier
effective Registration Statement for the same offering.
.
Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated
filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. (Check
one):
Large accelerated filer
.
Accelerated filer
.
Non-accelerated filer
.
(Do not check if a smaller reporting company)
Smaller reporting company
X
.
1
Table of Contents
CALCULATION OF REGISTRATION FEE
Title of Each Class
of Securities to be
Registered
Amount to be
Registered
Maximum Offering
Price Per
Share
Maximum
Aggregate
Offering
Price
(1)
Amount of
Registration
Fee (1)
Common Stock, $0.001 par value per share
4,000,000
$0.05
$200,000
$27.28
(1)
Estimated solely for the purpose of calculating
the registration fee under Rule 457(a) and (o) of the Securities Act.
The Registrant hereby amends this Registration
Statement (the "Registration Statement") on such date or dates as may be necessary to delay its effective date until
the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become
effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall
become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.
Subject to completion, dated May 29,
2013
2
Table of Contents
The information in this prospectus is not complete and may be changed. We may not sell these securities until the Registration Statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell these securities and is not soliciting an offer to buy these securities in any jurisdiction where an offer or sale is not permitted.
PRELIMINARY PROSPECTUS
KISMET, INC.
1516 E Tropicana Ave, Suite 155
Las Vegas, NV 89119
(702) 922-7113
4,000,000
SHARES OF COMMON STOCK
This is the initial offering of Common Stock
of Kismet, Inc. We are offering for sale a total of 4,000,000 shares of Common Stock at a fixed price of $0.05 per share for the
duration of this Offering (the "Offering"). There is no minimum number of shares that must be sold by us for the
Offering to proceed, and we will retain the proceeds from the sale of any of the offered shares. The Offering is being
conducted on a self-underwritten, best efforts basis, which means our President and Chief Executive Officer, Ju Hyuk Kim, will
attempt to sell the shares directly to friends, family members and business acquaintances. Mr. Kim will not receive commission
or any other remuneration for such sales. In offering the securities on our behalf, Mr. Kim will rely on the safe harbor from
broker-dealer registration set out in Rule 3a4-1 under the Securities and Exchange Act of 1934.
The shares will be offered for sale at a fixed
price of $0.05 per share for a period of one hundred and eighty (180) days from the effective date of this prospectus, unless extended
by our Board of Directors for an additional ninety (90) days. If all of the shares offered by us are purchased, the gross proceeds
to us will be $200,000.  However, since the Offering is being conducted on a "best-efforts" basis, there is no minimum
number of shares that must be sold, meaning the Company shall retain any proceeds from the sale of the shares sold hereunder.
 Accordingly, all funds raised hereunder will become immediately available to the Company and will be used in accordance with
the Company's intended "Use of Proceeds" as set forth herein, investors are advised that they will not be entitled
to a refund and could lose their entire investment.
Offering
Price
to the Public
Per Share
Commissions
Net Proceeds
to Company
After Offering
Expenses
(20% of Shares Sold)
Net Proceeds
to Company
After Offering
Expenses
(50% of Shares Sold)
Net Proceeds
to Company
After Offering
Expenses
(75% of Shares Sold)
Net Proceeds
to Company
After Offering
Expenses
(100% of Shares Sold)
Common Stock
$0.05
N/A
$20,000
$80,000
$130,000
$180,000
Total
$0.05
N/A
$20,000
$80,000
$130,000
$180,000
Kismet, Inc. is a development stage company and
currently has no operations and as such we are considered a "shell company" as that term is defined under Rule 405 of
the Securities Act of 1933. Accordingly, the securities sold in this Offering can only be resold through registration under the
Securities Act of 1933, Section 4(1), if available, for non-affiliates, or by meeting the conditions of Rule 144(i). Any investment
in the shares offered herein involves a high degree of risk. You should only purchase shares if you can afford a loss of your investment.
Our independent registered public accountant
has issued an audit opinion for Kismet, Inc., which includes a statement expressing substantial doubt as to our ability to continue
as a going concern. Accordingly, any investment in the shares offered hereby involves a high degree of risk and you should only
purchase shares if you can afford a loss of your entire investment.
There currently is no market for our securities
and a public market may never develop, or, if any market does develop, it may not be sustained. Our Common Stock is not traded
on any exchange or on the over-the-counter market. There can be no assurance that our Common Stock will ever be quoted on a stock
exchange or a quotation service or that any market for our stock will develop.
THE PURCHASE OF THE SECURITIES OFFERED THROUGH THIS PROSPECTUS INVOLVES
A HIGH DEGREE OF RISK. YOU SHOULD CAREFULLY READ THIS ENTIRE PROSPECTUS, INCLUDING THE SECTION ENTITLED "RISK FACTORS"
BEGINNING ON PAGE 9 HEREOF BEFORE BUYING ANY SHARES OF KISMET, INC.'S COMMON STOCK.
NEITHER THE SECURITIES AND EXCHANGE COMMISSION NOR ANY STATE
SECURITIES COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR PASSED UPON THE ADEQUACY OR ACCURACY OF THIS PROSPECTUS.
ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.
The Date of this prospectus is May 29,
2013
3
Table of Contents
TABLE OF CONTENTS
Page
Prospectus Summary
5
The Offering
7
Risk Factors
8
Determination of Offering Price
17
Use of Proceeds
17
Plan of Distribution; Terms of the Offering
18
Dilution
20
Description of Property
21
Description of Securities
21
Description of Business
23
Management's Discussion and Analysis
33
Directors, Executive Officers, Promoters and Control Persons
36
Executive Compensation
36
Security Ownership of Certain Beneficial Owners and Management
38
Certain Relationships and Related Transactions
38
Legal Matters
39
Experts
39
Commission Position on Indemnification for Securities Act Liabilities
39
Where You Can Find More Information
40
Index to Financial Statements
F-1
You should rely only on the information contained
or incorporated by reference to this prospectus in deciding whether to purchase our Common Stock. We have not authorized anyone
to provide you with information different from that contained in this prospectus. Under no circumstances should the delivery to
you of this prospectus or any sale made pursuant to this prospectus create any implication that the information contained in this
prospectus is correct as of any time after the date of this prospectus. To the extent that any facts or events arising after the
date of this prospectus, individually or in the aggregate, represent a fundamental change in the information presented in this
prospectus, this prospectus will be updated to the extent required by law.
4
Table of Contents
PROSPECTUS SUMMARY
The following summary highlights material
information contained in this prospectus. This summary does not contain all of the information you should consider before investing
in the securities. Before making an investment decision, you should read the entire prospectus carefully, including the risk factors
section, the financial statements and the notes to the financial statements. You should also review the other available information
referred to in the section entitled "Where You Can Find More Information" in this prospectus and any amendment
or supplement hereto.
Company Overview
Kismet, Inc. ("Kismet" or the "Company")
was incorporated in the State of Nevada on February 4, 2013. Our company plans to become an e-commerce marketplace that connects
companies that need work done with people who want to work and get paid through our website located at
www.kismetcrowd.com
.
Our corporate headquarters are located at 1516 E Tropicana Ave, Suite 155, Las Vegas, Nevada 89119.
The Company will be an Internet-based company
that breaks down a task that a company wants completed into a smaller set of tasks that we can complete using our work platform.
The goal of the Company is to utilize the proven business models of companies such as Amazon Mechanical Turk, where users do small
tasks for which computers lack aptitude for small amounts of money. We believe that the growth of Amazon's Mechanical Turks
has proven that there is a large market for "microwork" website companies. Our strategy will utilize many of the same
ideas, yet will capitalize on three key features: Content Moderation Services, Data Services, and Digital Transcription Services.
Although we were only recently incorporated and
have not yet commenced business operations, we believe that conducting this Offering will allow the Company added flexibility to
raise capital in today's unsteady financial climate. There can be no assurance that we will be successful in our attempt to sell
100% of the shares being registered hereunder; however, we believe that investors in today's markets demand full transparency and
by our registering this Offering and becoming a reporting company, we will be able to meet this demand.  Currently, there
is no public trading market for our Common Stock and no such market may ever develop, which may limit the Company's ability
to raise funds through equity financings or to use its shares as consideration.  However, management believes that the Company
will be able to meet all requirements to be quoted on the OTC Bulletin Board including being current in all required filings with
the Securities and Exchange Commission ("SEC") following the declared effectiveness of this Offering.  Further,
even though the Company's Common Stock will likely be considered a penny stock, becoming a reporting company will provide
us with enhanced visibility and give us a greater opportunity to provide liquidity to our shareholders.
5
Table of Contents
Further, our sole officer and director has only
recently become interested in creating an Internet-based company, and does not have any professional training or technical credentials
in the development and maintenance of websites. Nevertheless, Mr. Kim has several years of management experience and intends to
devote a significant amount of time and effort to the Company.  He is in charge of overseeing all development strategies,
supervising any and all future personnel, including any consultants or contractors that we will engage to assist in developing
our website platform and the establishment of our future sales team.
To this end, we intend to retain a qualified
website developer on a contract basis to build the website platform that we envision.  Although, we do not have any verbal
or written agreements regarding the retention of any qualified website developer, we have been in contact with several graphic
design companies and website developers in order to estimate the expected costs of our website launch.
We are currently a development stage company
and to date we have recorded no revenue. Accordingly, our independent registered public accountants have issued a comment regarding
our ability to continue as a going concern (please refer to the footnotes to the financial statements). Until such time that we
are able to establish a consistent flow of revenues from our operations which is sufficient to sustain our operating needs, management
intends to rely primarily upon debt financing to supplement cash flows, if any, generated by our products and services. We will
seek out such financings as necessary to allow the Company to continue to grow our business operations and to cover such costs,
excluding professional fees, associated with being a reporting Company with the SEC.  We estimate such costs to be approximately
$20,000 for 12 months following this Offering. The Company has included such costs to become a publicly reporting company in its
targeted expenses for working capital expenses and intends to seek out reasonable loans from friends, family and business acquaintances
if it becomes necessary. At this point we have been funded by our sole officer and director, and have not received any firm commitments
or indications from any family, friends or business acquaintances regarding any potential investment in the Company.
Our current cash and working capital is not sufficient
to cover our current estimated expenses of $20,000, which include those fees associated with obtaining a Notice of Effectiveness
from the SEC for this Registration Statement.  Upon obtaining effectiveness, we will conduct the Offering contemplated hereby,
and anticipate raising sufficient capital from this Offering to market and grow our Company.  We hope that we will be able
to complete this Offering within the coming months. We anticipate fully-launching our business operations approximately three to
four months after the completion of this Offering.  We believe that the maximum amount of funds generated from the Offering
will provide us with enough proceeds to fund our plan of operations for up to twelve months after the completion of this Offering.
 If we raise $20,000 or less from this Offering, we will have to seek out additional capital from alternate sources to repay
our investors and execute our business plan.  If we receive nominal proceeds from this Offering, we will need a minimum of
$40,000 from additional financing sources to commence our business operations. This amount will allow us to repay our initial loans
to cover our offering expenses and to develop and launch our website. We do not currently have any arrangements for obtaining additional
financing and there is no assurance that any additional financing will be available or, if available, on terms that will be acceptable
to us.  We will seek such funds from friends, family, and business acquaintances; however, we have not received any firm commitments
or indications of interest from our friends, family members, or business acquaintances regarding potential investments in our Company
and cannot predict when such funding may be available to us. Failure to raise additional financing will cause us to go out of business.
As we are a start-up company, it is unclear how
much revenue our operations will generate; however, it is our hope that our revenues will exceed our costs.  Our potential
to generate revenue can be affected by the strength of our proposed website platform, our marketing and advertising strategies,
the number of employees and consultants we will retain, and several other factors. These factors are directly related to the amount
of proceeds we receive from this Offering, as the greater amount of proceeds we receive, the greater amount of capital we can use
towards our business operations (see "Use of Proceeds" chart).
Neither the Company, Mr. Kim, nor any other affiliated
or unaffiliated entity of the Company or Company promoters has any plans to use the Company as a vehicle for a private company
to become a reporting company once Kismet, Inc. becomes a reporting company. Additionally, we do not believe that the Company is
a blank check company as defined in Section a(2) of Rule 419 under the Securities Act of 1933, as amended, because the Company
has a specific business plan and has no plans or intentions to engage in a merger or acquisition with an unidentified company,
companies, entity or person.
For a further discussion of our Company, plan of operations,
growth strategy and marketing strategy see the below section entitled "Description of Business".
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SUMMARY OF THIS OFFERING
The Issuer
Kismet, Inc.
Securities being offered
Up to 4,000,000 shares of Common Stock, our Common Stock is described in further detail in the section of this prospectus titled "DESCRIPTION OF SECURITIES – Common Stock."
Offering Type
The Offering is being conducted on a self-underwritten, best efforts basis, there is no minimum number of shares that must be sold by us for the Offering to proceed, and we will retain the proceeds from the sale of any of the offered shares.
Per Share Price
$0.05
No Revocation
You have a two day cancellation right to cancel your subscription and can cancel your Subscription Agreement by sending notice to the Company by midnight on the second business day after you sign your Subscription Agreement.  Once the Subscription Agreement is accepted by the Company after the second business day, you may not revoke or change your subscription or request a refund of monies paid, even if you subsequently learn information about the Company that you consider to be materially unfavorable.
No Public Market
There is no public market for our Common Stock. We cannot give any
        assurance that the shares being offered will have a market value, or that they can be resold at the offered price if and when an
        active secondary market might develop, or that a public market for our securities may be sustained even if developed. The absence
        of a public market for our stock will make it difficult to sell your shares.
We intend to apply to the OTCBB, through a market maker that is
        a licensed broker dealer, to allow the trading of our Common Stock upon our becoming a reporting entity under the Securities Exchange
        Act of 1934.
Duration of Offering
The shares are offered for a period not to exceed 180 days, unless extended by our Board of Directors for an additional 90 days.
Number of Shares Outstanding Before the Offering
There are 5,000,000 shares of Common Stock issued and outstanding as of the date of this prospectus, held solely by our Chairman, President, Chief Executive Officer, and Secretary, Ju Hyuk Kim.
Registration Costs
We estimate our total costs relating to the registration herein shall be approximately $20,000.00.
Net Proceeds to the Company
The Company is offering 4,000,000 shares of Common Stock, $0.001 par value at an offering price of $0.05 per Share for net proceeds to the Company at $200,000. The full subscription price will be payable at the time of subscription and any such funds received from subscribers in this Offering will be released to the Company when subscriptions are received and accepted.
Use of Proceeds
We will use the proceeds to pay administrative and professional expenses and implement our business development and growth strategies.
Risk Factors
An investment in our Common Stock involves a high degree of risk. You should carefully consider the risk factors set forth under the "Risk Factors" section herein and the other information contained in this prospectus before making an investment decision regarding our Common Stock.
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RISK FACTORS
An investment in our Common Stock involves
a high degree of risk. You should carefully consider the risks described below and the other information in this prospectus before
investing in our Common Stock. If any of the following risks occur, our business, operating results and financial condition could
be seriously harmed. Currently, shares of our Common Stock are not publicly traded. In the event that shares of our Common Stock
become publicly traded, the trading price of our Common Stock could decline due to any of these risks, and you may lose all or
part of your investment. In the event our Common Stock fails to become publicly traded you may lose all or part of your investment.
RISKS RELATED TO THE OFFERING
As there is no minimum for our Offering, if only a few persons
purchase shares, they will lose their investment without the Company being able to make a significant attempt to implement its
business plan.
Since there is no minimum amount of shares that
must be sold directly by the Company under this Offering, if a limited number of shares are sold, we may not have enough capital
to fully implement our plan of operations. If we are able to sell only 10% of the offered shares, the proceeds would be just enough
to cover our anticipated offering expenses of approximately $20,000. As such, we may not be able to meet the objectives we state
in this prospectus, or eliminate the "going concern" modification in the reports of our auditors as to uncertainty
with respect to our ability to continue as a going concern. If we fail to raise sufficient capital, we would expect to have insufficient
funds for our ongoing operating expenses. Any significant lack of funds will curtail the growth of our business and may cause our
business to fail.  If our business fails, investors will lose their entire investment.
We are a development stage company with a limited operating
history and may never be able to carry out our plan of operations or achieve any significant revenues or profitability.  At
this stage of our business, even with our good faith efforts, potential investors have a high probability of losing their entire
investment.
We are subject to all of the risks inherent in
the establishment of a new business enterprise, and we have not generated any revenues to date. Any profitability in the future
from our business will be dependent upon the successful development, marketing and sales of our proposed website platform and future
products, which are subject to numerous industry-related risk factors as set forth herein. Accordingly, we may not be able to successfully
carry out our plan of operations and any investor may lose their entire investment.
We are deemed a "shell company" and as such we are
subject to additional reporting and disclosure requirements that may affect our short-term prospects to implement our business
plan and could result in a loss of your entire investment.
The Securities and Exchange Commission ("SEC")
adopted Rule 405 of the Securities Act and Exchange Act Rule 12b-2 which defines a shell company as a registrant that has no or
nominal operations, and either (a) no or nominal assets; (b) assets consisting solely of cash and cash equivalents; or (c) assets
consisting of any amount of cash and cash equivalents and nominal other assets.  The rules prohibit shell companies from using
a Form S-8 to register securities pursuant to employee compensation plans. However, the rules do not prevent us from registering
securities pursuant to registration statements. Additionally, the rule regarding Form 8-K requires shell companies to provide more
detailed disclosure upon completion of a transaction that causes it to cease being a shell company including information required
pursuant to Regulation S-K, information required in a registration statement on Form 10, and certain financial information. In
order to assist the SEC in the identification of shell companies, we are also required to check a box on Form 10-Q and Form 10-K
indicating that we are a shell company. To the extent that we are subject to additional reporting and disclosure requirements because
we are a shell company, we may be delayed in executing any mergers or acquiring other assets that would cause us to cease being
a shell company.
Shares of our Common Stock that have not been registered under
the Securities Act of 1933, as amended, regardless of whether such shares are restricted or unrestricted, are subject to resale
restrictions imposed by Rule 144, including those set forth in Rule 144(i) which apply to a "shell company." In addition,
any shares of our Common Stock that are held by affiliates, including any received in a registered offering, will be subject to
the resale restrictions of Rule 144(i).
Pursuant to Rule 144 of the Securities Act of
1933, as amended ("Rule 144"), a "shell company" is defined as a company that has no or nominal operations;
and, either no or nominal assets; assets consisting solely of cash and cash equivalents; or assets consisting of any amount of
cash and cash equivalents and nominal other assets. As such, we are a "shell company" pursuant to Rule 144, and as
such, sales of our securities pursuant to Rule 144 are not able to be made until 1) we have ceased to be a "shell company";
2) we are subject to Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended; 3) have filed all of our required
periodic reports for at least the previous one year period prior to any sale pursuant to Rule 144; and 4) a period of at least
twelve months has elapsed from the date "Form 10 information" has been filed with the Commission reflecting the Company's
status as a non-"shell company." If less than 12 months has elapsed since the Company ceases being a "shell company",
then only registered securities can be sold pursuant to Rule 144.
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Therefore, any restricted securities we sell
in the future or issue to consultants or employees, in consideration for services rendered or for any other purpose, will have
no liquidity until and unless such securities are registered with the Commission and/or until a year after we cease to be a "shell
company" and have complied with the other requirements of Rule 144, as described above. As a result, it may be harder for
us to fund our operations and pay consultants with our securities instead of cash. Furthermore, it will be harder for us to raise
funding through the sale of debt or equity securities unless we agree to register such securities with the Commission, which could
cause us to expend additional resources in the future. Our status as a "shell company" could prevent us from raising
additional funds, engaging consultants, and using our securities to pay for any acquisitions (although none are currently planned),
which could cause the value of our securities, if any, to decline in value or become worthless. Lastly, any shares held by affiliates,
including shares received in any registered offering, will be subject to the resale restrictions of Rule 144(i).
We are selling this Offering without an underwriter and may
be unable to sell any shares.
This Offering is self-underwritten, that is,
we are not going to engage the services of an underwriter to sell the shares.  We intend to sell our shares through our President
and Chief Executive Officer, who will receive no commissions or other remuneration from any sales made hereunder. He will offer
the shares to friends, family members, and business associates; however, there is no guarantee that he will be able to sell any
of the shares. Unless he is successful in selling all of the shares and we receive the maximum amount of proceeds from this Offering,
we may have to seek alternative financing to implement our plan of operations.
We may not be able to further implement our business strategy
unless sufficient funds are raised in this Offering. Our inability to raise additional funds could cause investors to lose
their investment. Additionally, we may have to seek additional capital through the sale of additional shares or other equity securities
which would result in additional dilution to our stockholders.
We may not realize sufficient proceeds from this
Offering to further business development, or to provide adequate cash flow for planned business activities. At March 31, 2013 we
had cash on hand of $4,075 and accumulated a deficit of $2,425. We have not generated any revenue from our operations to date.
At this rate, we expect that we will not be able to continue operations without obtaining additional funding or beginning to generate
revenue. Accordingly, we anticipate that additional funding will be needed for general administrative expenses, business development,
marketing costs and support materials.
We do not currently have any arrangements for
financing and our obtaining additional financing will be subject to a number of factors, including general market conditions, investor
acceptance of our plan of operations and initial results from our business operations.  There is no assurance that any
additional financing will be available or if available, on terms that will be acceptable to us. Failure to raise additional financing
will cause us to go out of business. If this happens, you could lose all or part of your investment.
If our resources are insufficient to satisfy
our cash requirements, we may seek to sell additional equity or debt securities or obtain a credit facility. The sale of additional
equity securities could result in additional dilution to our stockholders. The incurrence of indebtedness would result in increased
debt service obligations and could result in operating and financing covenants that would restrict our operations. We cannot assure
you that financing will be available in amounts or on terms acceptable to us, if at all.
Because Ju Hyuk Kim currently owns 100% of our outstanding
Common Stock, investors may find that corporate decisions influenced by Mr. Kim are inconsistent with the best interests of other
stockholders.
Mr. Kim, our sole officer and director, currently
owns 100% of the outstanding shares of our Common Stock, and, upon completion of this Offering, would own 55.55% of our outstanding
Common Stock if the maximum number of shares are sold. Accordingly, Mr. Kim will have a significant influence in determining the
outcome of all corporate transactions or other matters, including mergers, consolidations and the sale of all or substantially
all of our assets, and also the power to prevent or cause a change in control. While we have no current plans with regard to any
merger, consolidation or sale of substantially all of our assets, the interests of Mr. Kim may still differ from the interests
of the other stockholders.
There is substantial doubt about our ability to continue as
a going concern.
At March 31, 2013, the Company has not generated
revenue, has no certainty of earning revenues in the future, and has a working capital deficit and an accumulated deficit of $2,425
since inception. These factors, among others, raise substantial doubt about our ability to continue as a going concern. Our ability
to generate future revenues will depend on a number of factors, many of which are beyond our control. These factors include general
economic conditions, market acceptance of our future website platform, proposed products and competitive efforts. Due to these
factors, we cannot anticipate with any degree of certainty what our revenues will be in future periods. As such, our independent
registered public accountants have expressed substantial doubt about our ability to continue as a going concern. This opinion could
materially limit our ability to raise additional funds by issuing new debt or equity securities or otherwise. You should consider
our independent registered public accountant's comments when determining if an investment in the Company is suitable.
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You may have limited access to information regarding our business
because we are a limited reporting company exempt from many regulatory requirements and our obligations to file periodic reports
with the SEC could be automatically suspended under certain circumstances.
The Company will not become a fully reporting
company, but rather, will be subject to the reporting requirements of Section 15(d) of the Securities Exchange Act of 1934. As
of the effectiveness of our Registration Statement of which this prospectus is a part, we will be required to file periodic reports
with the SEC which will be immediately available to the public for inspection and copying (see "Where You Can Find More Information"
elsewhere in this prospectus). Except during the year that our Registration Statement becomes effective, these reporting obligations
may be automatically suspended under Section 15(d) if we have less than 300 shareholders. If this occurs after the year in which
our Registration Statement becomes effective, we will no longer be obligated to file periodic reports with the SEC and your access
to our business information would then be even more restricted. After this Registration Statement on Form S-1 becomes effective,
we will be required to deliver periodic reports to security holders. However, we will not be required to furnish proxy statements
to security holders and our directors, officers and principal beneficial owners will not be required to report their beneficial
ownership of securities to the SEC pursuant to Section 16 of the Securities Exchange Act of 1934 until we have both 500 or more
security holders and greater than $10 million in assets. This means that your access to information regarding our business will
be limited.
RISKS RELATED TO OUR BUSINESS
Key management personnel may leave the Company, which could
adversely affect the ability of the Company to continue operations.
The Company is entirely dependent on the efforts
of our CEO and President because of the time and effort that he devotes to the Company. He is in charge of overseeing all development
strategies, supervising any/all future personnel, including any consultants or contractors that we will engage to assist in developing
our website platform, and the establishment of our future sales team. The loss of him, or other key personnel in the future, could
have a material adverse effect on our business, financial condition and results of operations. The Company does not maintain "key
person" life insurance on its officers, directors or key employees. Our success will depend on the performance of Mr. Kim
and our ability to attract and motivate other key personnel.
Presently, the Company's president has other outside
business activities and as such he is not devoting all of him time to the Company, which may result in periodic interruptions or
business failure.
Our
sole officer and director, Mr. Kim, has other outside business activities and as such, he is not devoting all of him time to
the Company, which could cause our business to fail.  Mr. Kim currently works 20 to 30 hours per week for
Hyundai Electronics in the engineering industry as a Project Manager.
The Company believes that Mr.
Kim's current position with Hyundai Electronics does not and will not create a direct or indirect conflict of interest
with the goals of the Company.
Mr. Kim is committed to devote approximately 30 to
40 hours per week to our operations.  Our operations may be sporadic and occur at times when Mr. Kim is unavailable,
which may lead to the periodic interruption in the implementation of our business plan. Such delays could have a significant
negative effect on the success of the business.
The lack of public company experience of our sole officer
and director could adversely impact our ability to comply with the reporting requirements of U.S. Securities laws.
Our sole officer and director, Mr. Ju Hyuk Kim,
has no experience managing a public company which could adversely impact our ability to comply with legal, regulatory, and reporting
requirements of U.S. Securities laws.  Our management may not be able to implement programs and policies in an effective and
timely manner to adequately respond to such legal, regulatory and reporting requirements, including the establishment and maintenance
of internal controls over financial reporting. Any such deficiencies, weaknesses or lack of compliance could have a materially
adverse effect on our ability to comply with the reporting requirements of the Securities Exchange Act of 1934, which are necessary
to maintain public company status. If we were to fail to fulfill those obligations, our ability to operate as a U.S. public company
would be in jeopardy in which event you could lose your entire investment in our Company. Our ability to operate successfully may
depend on our ability to attract and retain qualified personnel with appropriate experience in the management of a public
company.  Our ability to find and retain qualified personnel on our terms and budget may be very limited.
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The microwork website industry has experienced rapid growth
over a short period of time, and it is uncertain whether this market will continue to develop or whether it can be maintained.
If we are unable to successfully respond to changes in the market, our business could be harmed.
The microwork industry has grown rapidly
as merchants and consumers have increasingly used the internet marketplace to find work solutions. Further, the microwork
website industry is relatively new and with the success of companies like Amazon, has seen a flood of new participants
seeking to enter this space. Accordingly, given the limited history, it is difficult to predict whether this market will
continue to grow or whether it can be maintained. If work providers and work seekers determine that they no longer believe in
the value of our proposed online microwork marketplace, we could see a substantial negative effect upon the
market. Our success will depend on our ability to adjust our strategy to meet the changing market dynamics. If we are unable
to do so, our business could be harmed.
If we fail to acquire clients to utilize
our online microwork marketplace, our business will be significantly harmed.
We must acquire microwork providers to
provide us with projects and microwork seekers in order to generate revenue and achieve profitability. We cannot assure you
that any revenue that we may generate will ultimately exceed the costs involved with acquiring new projects. If our clients
do not perceive our website to be of high value and quality, we may not be able to acquire or retain our clients.
We believe that many of our new clients will
originate from word-of-mouth and non-paid referrals from existing clients, and therefore we must ensure that our existing clients
remain satisfied and loyal to our Company in order to continue receiving those referrals. Once we establish a client base, if our
efforts to satisfy our established clients are not successful, we may not be able to acquire new clients in sufficient numbers
to continue to grow our business or we may be required to incur significantly higher marketing expenses in order to acquire new
clients. A decline in the number of clients or client satisfaction would have an adverse effect on our business, financial condition
and results of operations.
Our business model may limit our ability to generate significant
revenues and to operate profitably, which could cause the Company to cease all operations.
Our business model may not be sufficiently designed
to withstand competition from larger, more established microwork companies because, compared to our competitors, we will offer
our staff a larger percentage of revenue generated from our business.  However, we hope to set our Company apart from our
competition and acquire a large client base by supporting our social mission to connect women and youth living in poverty with
dignified work via the Internet.  Within our business model, our outsourcing will benefit disadvantaged people in areas of
severely low employment. It brings the type of digital work traditionally performed by outsourcing providers to people living in
rural areas or slums. We will bring jobs to those who may not have access to secondary or tertiary education, as well as highly-educated
people who live in communities with extremely high unemployment.
We cannot assure you that we will be able to manage the growth
of our Company effectively.
We plan to experience growth in demand for
our future microwork postings once we are able to launch our proposed website platform. We expect our number of employees,
users and merchants to increase significantly once we launch our platform, and we expect our growth to continue for the
foreseeable future. The growth and expansion of our business and product offerings could place significant demands on our
management and our operational and financial resources. We will need to manage multiple relations with various merchants,
subscribers, and website developers. To effectively manage our growth, we will need to
continually implement operational plans and strategies, improve and expand our infrastructure of people and information
systems, and train and manage our employee base.
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Government regulation of the Internet and e-commerce is evolving,
and unfavorable changes or failure by us to comply with these regulations could substantially harm our business and results of
operations.
We will be subject to general business regulations
and laws as well as regulations and laws specifically governing the Internet and e-commerce, including the e-commerce marketplace
that we intend to create through our website. These regulations and laws may involve taxation, tariffs, subscriber privacy, data
protection, content, copyrights, distribution, electronic contracts and other communications, consumer protection, the provision
of online payment services and the characteristics and quality of services. It is not clear how existing or future laws governing
such issues will affect the Internet, e-commerce or our business.  Failure to comply with these laws and regulations could
result in substantial fines or suspension of our operations, which would substantially harm our business and financial results.
New tax treatment of companies engaged in Internet commerce
may adversely affect the use of our proposed website and harm our business operations.
Due to the global nature of the Internet, it
is possible that various states might attempt to regulate our transactions or levy sales, income or other taxes relating to our
activities. Tax authorities at the federal, state and local levels are currently reviewing the appropriate treatment of companies
engaged in Internet commerce. New or revised federal, state or local tax regulations may subject us or our subscribers to additional
sales, income and other taxes. We cannot predict the effect of current attempts to impose sales, income or other taxes on commerce
over the Internet. New or revised taxes and, in particular, sales taxes and similar taxes would likely increase the cost of doing
business online and decrease the attractiveness of advertising and selling goods and services over the Internet. New taxes could
also create significant increases in internal costs necessary to capture data, and collect and remit taxes. Any of these events
could have an adverse effect on our business and results of operations.
Failure to comply with existing federal and state privacy
laws and regulations, or the enactment of new privacy laws or regulations, could adversely affect our business.
A variety of federal and state laws and regulations
govern the collection, use, retention, sharing and security of consumer data. The existing privacy-related laws and regulations
are evolving and subject to potentially differing interpretations. In addition, various federal and state legislative and regulatory
bodies may expand current or enact new laws regarding privacy matters. For example, recently there have been Congressional hearings
and increased attention on the capture and use of location-based information relating to users of smartphones and other mobile
devices. We intend to post privacy policies and practices concerning the collection, use and disclosure of subscriber data on our
website and future products. Several Internet companies have incurred penalties for failing to abide by the representations made
in their privacy policies and practices. In addition, several states have adopted legislation that requires businesses to implement
and maintain reasonable security procedures and practices to protect sensitive personal information and to provide notice to consumers
in the event of a security breach. Any failure, or perceived failure, by us to comply with our posted privacy policies or with
any data-related consent orders, Federal Trade Commission requirements or orders or other federal or state privacy or consumer
protection-related laws, regulations or industry self-regulatory principles could result in claims, proceedings or actions against
us by governmental entities or others, or other liabilities, which could adversely affect our business. In addition, a failure
or perceived failure to comply with industry standards or with our own privacy policies and practices could result in a loss of
subscribers or merchants and adversely affect our business.
The success of our business will depend on our ability to
develop a website platform capable of sustaining rapid growth and development; any significant disruption in service on our website
or applications could result in a loss of users.
Users will access our projects  through
our proposed website. Our reputation and ability to acquire, retain and serve
our users will be dependent upon the reliable performance of our website and applications and the underlying network
infrastructure. As our user base and the amount of information shared on our website and applications begin to grow, we
will need an increasing amount of network capacity and computing power. We intend to employ an information technology team to
handle the traffic to our website and applications. The operation of these systems will be expensive and complex and could
result in operational failures. In the event that our subscriber base or the amount of traffic to our website and
applications grows more quickly than anticipated, we may be required to incur significant additional costs for the repair or
maintenance of our infrastructure and the hiring of additional technical personnel. Interruptions in our systems, whether due
to system failures, computer viruses or physical or electronic break-ins, could affect the security or performance of our
website and applications, prevent our subscribers from accessing our website or applications and as a result, significantly
harm our business.
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Our Company will rely entirely on online commerce to conduct
secure sales transactions over the Internet. Outdated technologies, security breaches to our systems, or problems with our Internet
infrastructure could cause interruptions to our business, impact our reputation with clients and harm our operating results.
Our Company will rely entirely on
online commerce to offer our proposed projects.  Online commerce is rapidly evolving and a fundamental aspect of our
business will be our ability to keep up with these changes.  If we fail to respond to technological changes or to
adequately maintain, upgrade or develop our proposed website platform and the systems used to process payment for projects
that have been completed, we will not be able to keep up with the rapid growth of online commerce and our business could fail.
 Further, a fundamental requirement for online commerce is the secure transmission of confidential information
over public networks.  Our proposed website platform will store and transmit users' information, some of which may be private, and security breaches or glitches in our
Internet infrastructure could expose us to a risk of loss of this information and result in potential liability and
litigation. Like all websites, our website is vulnerable to computer viruses, technical failures, break-ins, phishing
attacks, attempts to overload our servers with denial-of-service or other attacks and similar disruptions from unauthorized
use of our computer systems, any of which could lead to interruptions, delays, or website shutdowns, causing loss of critical
data or the unauthorized disclosure or use of personally identifiable or other confidential information. If we experience
compromises to our security, malfunctions in our Internet infrastructure, a complete shutdown of our proposed website, or the
loss or unauthorized disclosure of confidential information, our intended merchants or subscribers may lose trust and
confidence in us.  Any one of these factors could harm our business, prospects, financial condition and results of
operations.
Our business may be subject to seasonal sales fluctuations
which could result in volatility or have an adverse effect on the market price of our Common Stock.
Our business may
be subject to some degree of sales seasonality. As we grow our Company, these seasonal fluctuations may become more evident. Seasonality
may cause our working capital cash flow requirements to vary from quarter to quarter depending on the variability in the volume
and timing of projects. These factors, among other things, make forecasting more difficult and may adversely affect our ability to
manage working capital and to predict financial results accurately, which could adversely affect the market price of our Common
Stock.
We will be subject to payments-related risks.
We plan to accept payments using a variety of
methods, including credit cards and debit cards. As we offer new payment options to consumers, we may be subject
to additional regulations, compliance requirements and fraud. For certain payment methods, including credit and debit cards, we
will pay interchange and other fees, which may increase over time, raise our operating costs and lower our profitability. We will
rely on third parties to provide payment processing services, including the processing of credit cards and debit cards and it could
disrupt our business if these companies become unwilling or unable to provide these services to us. We will also subject to payment
card association operating rules, certification requirements and rules governing electronic funds transfers, which could change
or be reinterpreted to make it difficult or impossible for us to comply. If we fail to comply with these rules or requirements,
we may be subject to fines and higher transaction fees and lose our ability to accept credit and debit card payments from consumers
or facilitate other types of online payments, and our business and operating results could be adversely affected.
RISKS RELATING TO THE COMMON STOCK
The Company's stock price may be volatile
.
The market price of the Company's Common
Stock is likely to be highly volatile and could fluctuate widely in price in response to various potential factors, many of which
will be beyond the Company's control, including the following:
·
services
by the Company or its competitors;
·
additions
or departures of key personnel;
·
the
Company's ability to execute its business plan;
·
operating
results that fall below expectations;
·
industry
developments;
·
economic
and other external factors; and
·
period-to-period
fluctuations in the Company's financial results.
In addition, the securities markets have from
time to time experienced significant price and volume fluctuations that are unrelated to the operating performance of particular
companies. These market fluctuations may also materially and adversely affect the market price of the Company's Common Stock.
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As a public company, we will incur substantial expenses.
Upon declared effectiveness of this Registration
Statement by the SEC, we will become subject to the information and reporting requirements of the U.S. securities laws. The U.S.
securities laws require, among other things, review, audit, and public reporting of our financial results, business activities,
and other matters. Recent SEC regulation, including regulation enacted as a result of the Sarbanes-Oxley Act of 2002, has also
substantially increased the accounting, legal, and other costs related to becoming and remaining an SEC reporting company. If we
do not have current information about our Company available to market makers, they will not be able to trade our stock. The public
company costs of preparing and filing annual and quarterly reports, and other information with the SEC and furnishing audited reports
to stockholders, will cause our expenses to be higher than they would be if we were privately-held. In addition, we are incurring
substantial expenses in connection with the preparation of this Registration Statement. These increased costs may be material and
may include the hiring of additional employees and/or the retention of additional advisors and professionals. Our failure to comply
with the federal securities laws could result in private or governmental legal action against us and/or our sole officer and director,
which could have a detrimental effect on our business and finances, the value of our stock, and the ability of stockholders to
resell their stock.
FINRA sales practice requirements may limit a stockholder's
ability to buy and sell our stock.
The Financial Industry Regulatory Authority ("FINRA")
has adopted rules that relate to the application of the SEC's penny stock rules in trading our securities and require that
a broker/dealer have reasonable grounds for believing that the investment is suitable for that customer, prior to recommending
the investment. Prior to recommending speculative, low priced securities to their non-institutional clients, broker/dealers must
make reasonable efforts to obtain information about the customer's financial status, tax status, investment objectives and
other information. Under interpretations of these rules, FINRA believes that there is a high probability that speculative, low
priced securities will not be suitable for at least some clients. The FINRA requirements make it more difficult for broker/dealers
to recommend that their clients buy our Common Stock, which may have the effect of reducing the level of trading activity and liquidity
of our Common Stock. Further, many brokers charge higher transactional fees for penny stock transactions. As a result, fewer broker/dealers
may be willing to make a market in our Common Stock, reducing a shareholder's ability to resell shares of our Common Stock.
We may be exposed to potential risks resulting from new requirements
under section 404 of the Sarbanes-Oxley Act of 2002.
In addition to the costs of compliance with having
our shares listed on the OTCBB, there are substantial penalties that could be imposed upon us if we fail to comply with all regulatory
requirements. In particular, under Section 404 of the Sarbanes-Oxley Act of 2002 we will be required, beginning with our fiscal
year ending March 31, 2013, to include in our annual report our assessment of the effectiveness of our internal control over financial
reporting as of the end of fiscal 2013. We have not yet completed our assessment of the effectiveness of our internal control over
financial reporting. We expect to incur additional expenses and diversion of management's time as a result of performing
the system and process evaluation, testing and remediation required in order to comply with the management certification and auditor
attestation requirements.
If a market for our Common Stock does not develop, shareholders
may be unable to sell their shares.
A market for our Common Stock may never develop.
We intend to contact an authorized OTC Bulletin Board market-maker for sponsorship of our securities on the OTC Bulletin Board.
However, there is no guarantee that our shares will be traded on the Bulletin Board, or, if traded, a public market may not materialize.
If our Common Stock is not traded on the Bulletin Board or if a public market for our Common Stock does not develop, investors
may not be able to re-sell the shares of our Common Stock that they have purchased and may lose all of their investment.
The Company's Common Stock is currently deemed to be
"penny stock", which makes it more difficult for investors to sell their shares
.
The Company's Common Stock is currently
subject to the "penny stock" rules adopted under section 15(g) of the Exchange Act. The penny stock rules apply to
companies whose common stock is not listed on the NASDAQ Stock Market or other national securities exchange and trades at less
than $5.00 per share or that have tangible net worth of less than $5,000,000 ($2,000,000 if the company has been operating for
three or more years). These rules require, among other things, that brokers who trade penny stock to persons other than "established
clients" complete certain documentation, make suitability inquiries of investors and provide investors with certain information
concerning trading in the security, including a risk disclosure document and quote information under certain circumstances. Many
brokers have decided not to trade penny stocks because of the requirements of the penny stock rules and, as a result, the number
of broker-dealers willing to act as market makers in such securities is limited. If the Company remains subject to the penny stock
rules for any significant period, it could have an adverse effect on the market, if any, for the Company's securities. If
the Company's securities are subject to the penny stock rules, investors will find it more difficult to dispose of the Company's
securities.
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The elimination of monetary liability against the Company's
existing and future directors, officers and employees under Nevada law and the existence of indemnification rights to the Company's
existing and future directors, officers and employees may result in substantial expenditures by the Company and may discourage
lawsuits against the Company's directors, officers and employees
.
The Company's Articles of Incorporation
contain specific provisions that eliminate the liability of directors for monetary damages to the Company and the Company's
stockholders; further, the Company is prepared to give such indemnification to its existing and future directors and officers to
the extent provided by Nevada law. The Company may also have contractual indemnification obligations under any employment agreements
it may have with its officers and directors. The foregoing indemnification obligations could result in the Company incurring substantial
expenditures to cover the cost of settlement or damage awards against directors and officers, which the Company may be unable to
recoup. These provisions and resultant costs may also discourage the Company from bringing a lawsuit against existing and future
directors
and officers for breaches of their fiduciary duties and may similarly discourage the filing of derivative litigation by the Company's
stockholders against the Company's existing and future
directors and officers even though such actions,
if successful, might otherwise benefit the Company and its stockholders.
DETERMINATION OF OFFERING PRICE
As a result of there being no established public
market for our shares, the offering price and other terms and conditions relative to our shares have been arbitrarily determined
by the Company and do not bear any relationship to assets, earnings, book value, or any other objective criteria of value. In addition,
no investment banker, appraiser, or other independent third party has been consulted concerning the offering price for the shares
or the fairness of the offering price used for the shares.
USE OF PROCEEDS
This Offering is being made without the involvement of underwriters
or broker-dealers. This means we will receive $200,000 if all of the shares of Common Stock offered hereunder are purchased. However,
we cannot guarantee that we will sell any or all of the shares being offered by us.  The table below estimates our use of
proceeds, given the varying levels of success of the Offering.
Shares Offered
(% Sold)
Gross Offering Proceeds
Approximate Offering Expenses
(1)
Total Net Offering Proceeds
Principal Uses of Net Proceeds
800,000 shares (20%)
$40,000
$1,900
Website Hosting
$1,000
Website Developers
$9,000
SEC Filings
$1,000
Website Security
$-0-
Transfer Agent
$5,000
Marketing Materials
$-0-
Sales Representatives
$-0-
Legal & Accounting
$14,000
-
Admin/Professional Fees
(2)
$10,000
TOTAL
$20,000
TOTAL
$20,000
2,000,000 shares (50%)
$100,000
$19,900
Website Hosting
$1,000
Website Developers
$18,000
SEC Filings
$1,000
Website Security
$1,000
Transfer Agent
$5,000
Marketing Materials
$30,000
Sales Representatives
$20,000
Legal & Accounting
$14,000
-
Admin/Professional Fees
(2)
$10,000
TOTAL
$20,000
TOTAL
$80,000
3,000,000 shares
(75%)
$150,000
$34,900
Website Hosting
$1,000
Website Developers
$18,000
SEC Filings
$1,000
Website Security
$1,000
Transfer Agent
$5,000
Marketing Materials
$50,000
Sales Representatives
$50,000
Legal & Accounting
$14,000
-
Admin/Professional Fees
(2)
$10,000
TOTAL
$20,000
TOTAL
$130,000
4,000,000 shares
(100%)
$200,000
$49,900
Website Hosting
$11,000
Website Developers
$38,000
SEC Filings
$1,000
Website Security
$1,000
Transfer Agent
$5,000
Marketing Materials
$60,000
Sales Representatives
$60,000
Legal & Accounting
$14,000
-
Admin/Professional Fees
(2)
$10,000
TOTAL
$20,000
TOTAL
$180,000
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(1)
Offering expenses have been rounded to $20,000
(2)
General Working Capital may include,
but are not limited to, postage, telephone services, overnight delivery services, legal fees, accounting fees, costs to become
a publicly reporting company and other general and miscellaneous operating expenses. Any line item amounts not expended completely
shall be held in reserve as working capital and subject to reallocation to other line item expenditures as required for ongoing
operations.
(3)
Through our initial research, we have found quotes between $9,000 and $40,000 for the full development of our proposed website
platform.
If 100% of the offered shares are sold we will
receive the maximum proceeds of $180,000, after repaying Mr. Kim for funds advanced to pay
our offering expenses.  We intend to allocate $38,000 to the development of our proposed website platform and the continued
maintenance of our platform through the first twelve months. We intend to employ two full time sales representatives within our
first year of operations and will budget $30,000 per employee. We plan to hire a marketing firm during the fourth month following
this Offering to launch a marketing campaign lasting eight months. For this marketing campaign, we will budget $60,000. Further,
we will use $10,000 of our net proceeds for working capital, including administrative and professional fees.
If 75% of the offered shares are sold we will
receive $130,000, after repaying offering expenses. We will still allocate $18,000 to the development of our proposed website platform
and the continued maintenance of our platform through the first twelve months. We intend to employ two full time sales representatives
within our first year of operations, at a salary of $25,000 per employee. We plan to hire a marketing firm during the fourth month
following this Offering, and launch a marketing campaign lasting eight months. For this marketing we will budget $50,000. $10,000
of our net proceeds will be allocated as working capital for administrative and professional fees.
If 50% of the offered shares are sold we will
receive $80,000, after repaying offering expenses.  In this instance, we still plan to allocate $18,000 to the development
of our proposed website platform and the continued maintenance of our platform. If only 50% of the offered shares are sold, we
intend to employ only one full time sales representative within our first year of operations, at a salary of $20,000. We will hire
a marketing firm during the fourth month following this Offering, to initiate a marketing campaign for just four months and will
budget $30,000 for this marketing campaign.  $10,000 of our net proceeds will be allocated towards working capital for administrative
and professional fees.
If 20% of the offered shares are sold we will
receive $20,000, after repaying offering expenses.   In this instance, we will allocate $9,000 to the development of our proposed
website platform, which may not be sufficient to complete development. In this instance, we will have to seek out additional capital
from alternate sources to execute our plan of operations. If such funds are not available our business will likely fail and any
investment would be lost.
The funds from this Offering will not be used
to pay Mr. Kim for his services to the Company, whether provided prior to, during, or subsequent to the Offering. There can be
no assurance that the Company will raise any funds through this Offering and if a limited amount of funds are raised, the Company
will use such funds according to their best judgment in accordance with the "Use of Proceeds" chart. This discretion
is not unlimited and any such change in the use of proceeds as discussed above would be restricted to a proportionate reduction
in funds allocated to each specific item listed, and would not differ materially from the "Use of Proceeds" chart above.
To the extent our offering proceeds do not cover any professional fees incurred by the Company, we anticipate paying for any such
expenses out of any additional funding or revenues we receive.
If we require additional funding, we will seek
such funds from friends, family, and business acquaintances in order to continue our operations. As with any form of financing,
there are uncertainties concerning the availability of such funds on terms acceptable to us, as we have not received any firm commitments
or indications of interest from our friends, family members, or business acquaintances regarding potential investments in our Company.
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PLAN OF DISTRIBUTION; TERMS OF THE OFFERING
As of the date of this prospectus, the Company has 5,000,000
shares of Common Stock issued and outstanding. The Company is registering an additional 4,000,000 shares of its Common Stock for
sale at the price of $0.05 per share. There is no arrangement to address the possible effect of the Offering on the price of the
stock.
In connection with the Company's selling
efforts in the Offering, Ju Hyuk Kim will not register as a broker-dealer pursuant to Section 15 of the Exchange Act, but rather
will rely upon the "safe harbor" provisions of SEC Rule 3a4-1, promulgated under the Securities Exchange Act of 1934,
as amended (the "Exchange Act"). Generally speaking, Rule 3a4-1 provides an exemption from the broker-dealer registration
requirements of the Exchange Act for persons associated with an issuer that participate in an Offering of the issuer's securities.
Mr. Kim is not subject to any statutory disqualification, as that term is defined in Section 3(a)(39) of the Exchange Act. Mr.
Kim will not be compensated in connection with him participation in the Offering by the payment of commissions or other remuneration
based either directly or indirectly on transactions in our securities. Mr. Kim is not, nor has he been within the past 12 months,
a broker or dealer, and he is not, nor has he been within the past 12 months, an associated person of a broker or dealer. At the
end of the Offering, Mr. Kim will continue to primarily perform substantial duties for the Company or on its behalf otherwise than
in connection with transactions in securities. Mr. Kim has not participated in another offering of securities pursuant to the Exchange
Act Rule 3a4-1 in the past 12 months. Additionally, he has not and will not participate in selling an offering of securities for
any issuer more than once every 12 months other than in reliance on the Exchange Act Rule 3a4-1(a)(4)(i) or (iii).
In order to comply with the applicable securities
laws of certain states, the securities will be offered or sold in those states only if they have been registered or qualified for
sale; an exemption from such registration or if qualification requirement is available and with which the Company has complied.
In addition, and without limiting the foregoing, the Company will be subject to applicable provisions, rules and regulations under
the Exchange Act with regard to security transactions during the period of time when this Registration Statement is effective.
Penny Stock Regulation
Our Common Shares are not quoted on any stock
exchange or quotation system. The SEC has adopted rules that regulate broker-dealer practices in connection with transactions in
penny stocks. Penny stocks are generally equity securities with a price of less than $5.00 (other than securities registered on
certain national securities exchanges or quoted on the NASDAQ system, provided that current price and volume information with respect
to transactions in such securities is provided by the exchange system).
The penny stock rules require a broker-dealer,
prior to a transaction in a penny stock not otherwise exempt from those rules, to deliver a standardized risk disclosure document
prepared by the SEC, that:
·
contains
a description of the nature and level of risk in the market for penny stocks in both public offerings and secondary trading;
·
contains
a description of the broker's or dealer's duties to the customer and of the rights and remedies available to the
customer with respect to a violation of such duties;
·
contains
a brief, clear, narrative description of a dealer market, including "bid" and "ask" prices for penny
stocks and the significance of the spread between the bid and ask price;
·
contains
a toll-free telephone number for inquiries on disciplinary actions;
·
defines
significant terms in the disclosure document or in the conduct of trading penny stocks; and,
·
contains
such other information and is in such form (including language, type, size, and format) as the SEC shall require by rule or
regulation.
The broker-dealer also must provide the customer
with the following, prior to proceeding with any transaction in a penny stock:
·
bid
and offer quotations for the penny stock;
·
details
of the compensation of the broker-dealer and its salesperson in the transaction;
·
the
number of shares to which such bid and ask prices apply, or other comparable information relating to the depth and liquidity
of the market for such stock; and,
·
monthly
account statements showing the market value of each penny stock held in the customer's account.
In addition, the penny stock rules require that
prior to a transaction in a penny stock not otherwise exempt from those rules, the broker-dealer must make a special written determination
that the penny stock is a suitable investment for the purchaser and receive the purchaser's written acknowledgment of the
receipt of a risk disclosure statement and a signed and dated copy of a written suitability statement. These disclosure requirements
will have the effect of reducing the trading activity in the secondary market for our stock because it will be subject to these
penny stock rules. Therefore, stockholders may have difficulty selling those securities.
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Offering Period and Expiration Date
This Offering will start on the date this Registration
Statement is declared effective by the SEC and continue for a period of 180 days. We may extend the offering period for an additional
90 days, unless the Offering is completed or otherwise terminated by us.
Procedures for Subscribing
Once the Registration Statement is declared effective
by the SEC, if you decide to subscribe for any shares in this Offering, you must:
1.  receive, review and execute and deliver
a Subscription Agreement; and
2.  deliver a check or certified funds
to us for acceptance or rejection.
Any potential investor will have ample time
to review the Subscription Agreement, along with their counsel, prior to making any final investment decision. The Company shall
only deliver such Subscription Documents upon request after a potential investor has had ample opportunity to review this prospectus.
Further, we will not accept any money until this Registration Statement is declared effective by the SEC.
Right to Reject Subscriptions
We have the right to accept or reject subscriptions
in whole or in part, for any reason or for no reason. All monies from rejected subscriptions will be returned immediately by us
to the subscriber, without interest or deductions.
Acceptance of Subscriptions
Upon the Company's acceptance of a Subscription
Agreement and receipt of full payment, the Company shall countersign the Subscription Agreement and issue a stock certificate along
with a copy of the Subscription Agreement.
You have a two day cancellation right to cancel
your subscription and can cancel your Subscription Agreement by sending notice to the Company by midnight on the second business
day after you sign your Subscription Agreement.  Once the Subscription Agreement is accepted by the Company after the second
business day, you may not revoke or change your subscription or request a refund of monies paid, even if you subsequently learn
information about the Company that you consider to be materially unfavorable.
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DILUTION
We intend to sell 4,000,000 shares of our Common
Stock at a price of $0.05 per share. The following table sets forth the number of shares of Common Stock purchased from us, the
total consideration paid and the price per share. The table assumes all 4,000,000 shares of Common Stock will be sold.
Shares Issued
Total Consideration
Price Per Share
Number of Shares
Percent
Amount
Percent
Existing Shareholder
5,000,000
55.55%
$5,000
(1)
2.44%
$0.001
Purchasers of Shares
4,000,000
44.45%
$200,000
97.56%
$0.05
Total
9,000,000
100%
$205,000
100%
(1) Pursuant to the Organizational Minutes of
the Company, the Company issued 5,000,000 shares of its Common Stock, $0.001 par value per share to our President, Mr. Ju Hyuk
Kim, as consideration for services rendered in connection with the formation of the Company. This dollar estimate is based on the
grant date aggregate fair value at the close of business in accordance with FASB ASC Topic 718.
The following table sets forth the difference
between the offering price of the shares of our Common Stock being offered by us, the net tangible book value per share, and the
net tangible book value per share after giving effect to the Offering by us, assuming that 100%, 75%, and 50% of the offered shares
are sold. Net tangible book value per share represents the amount of total tangible assets less total liabilities divided by the
number of shares outstanding as of March 31, 2013. Totals may vary due to rounding.
If 100% of the offered shares are sold we will
receive the maximum proceeds of $180,000, after offering expenses have been deducted. If 75% of the offered shares are sold we
will receive $130,000 after offering expenses have been deducted. If 50% of the offered shares are sold we would receive $80,000
after offering expenses have been deducted.  If we sell 10% or less of our shares under the Offering, we will not have sufficient
proceeds to cover repaying our offering expenses and we will have to pay the remainder of such expenses out of additional financing
we have not yet received.
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DESCRIPTION OF PROPERTY
Our office is located at 1516 E Tropicana Ave,
Suite 155, Las Vegas, Nevada. As of the date of this filing, we have not sought to move or change our office site. Additional space
may be required as we expand our operations. We do not foresee any significant difficulties in obtaining any required additional
space. We currently do not own any real property.
DESCRIPTION OF SECURITIES
Common Stock
Our authorized capital stock consists of 75,000,000
shares of Common Stock, $0.001 par value per Share. There are no provisions in our charter or Bylaws that would delay, defer or
prevent a change in our control. However, there exists such provisions in our charter that may make changes of control more difficult.
Such provisions include the ability of our Board of Directors to issue a series of preferred stock and the limited ability of stockholders
to call a special meeting. Special meetings of the shareholders may be called at any time by the Chairman of the Board, the President,
or the Secretary, by resolution of the Board of Directors, or at the request in writing of one or more stockholders owning shares
in the aggregate entitled to cast at least a majority of the votes at the meeting, with such written request to state the purpose
or purposes of the meeting and to be delivered to the Chairman of the Board, the President, or the Secretary.    In
case of failure to call such meeting within 60 days after such request, such shareholder or shareholders may call the same. Business
transacted at any special meeting of stockholders shall be limited to the purposes stated in the notice.
The holders of our Common Stock have equal ratable
rights to dividends from funds legally available if and when declared by our Board of Directors and are entitled to share ratably
in all of our assets available for distribution to holders of Common Stock upon liquidation, dissolution or winding up of our affairs.
Our Common Stock does not provide the right to preemptive, subscription or conversion rights and there are no redemption or sinking
fund provisions or rights. Our Common Stock holders are entitled to one non-cumulative vote per share on all matters on which shareholders
may vote. Holders of shares of our Common Stock do not have cumulative voting rights, which means that the holders voting for the
election of directors, may cast such votes equal to the total number of shares owned by each shareholder for each of the duly nominated
directors, if they so choose.
Dividends
It is our present intention not to pay any cash
dividends in the foreseeable future, but rather to reinvest earnings, if any, in our business operations.
Warrants and Options
There are no outstanding warrants or options
to purchase our securities.
Transfer Agent and Registrar
Our transfer agent is unassigned.
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MARKET FOR COMMON EQUITY AND RELATED SHAREHOLDER
MATTERS
No Public Market for Common Stock
There is currently no public trading market for
our Common Stock and no such market may ever develop. While we intend to seek and obtain quotation of our Common Stock for trading
on the OTC Bulletin Board ("OTCBB"), there is no assurance that our application will be approved. An application for
quotation on the OTCBB must be submitted by one or more market makers who: 1) are approved by the Financial Industry Regulatory
Authority ("FINRA"); 2) who agree to sponsor the security; and 3) who demonstrate compliance with SEC Rule 15(c)2-11
before initiating a quote in a security on the OTCBB. In order for a security to be eligible for quotation by a market maker on
the OTCBB, the security must be registered with the SEC and the company must be current in its required filings with the SEC. There
are no listing requirements for the OTCBB and accordingly no financial or minimum bid price requirements. We intend to cause a
market maker to submit an application for quotation to the OTCBB upon the effectiveness of this registration statement of which
this prospectus forms a part. However, we can provide no assurance that our shares will be traded on the bulletin board or, if
traded, that a public market will materialize.
Rule 144
All of the presently outstanding shares of our
Common Stock are "restricted securities" as defined under Rule 144 promulgated under the Securities Act and may only
be sold pursuant to an effective registration statement or an exemption from registration, if available. The SEC has adopted final
rules amending Rule 144 which became effective on February 15, 2008. Pursuant to Rule 144, one year must elapse from the time a
"shell company", as defined in Rule 405 of the Securities Act and Rule 12b-2 of the Exchange Act, ceases to be a "shell
company" and files Form 10 information with the SEC, during which time the issuer must remain current in its filing obligations,
before a restricted shareholder can resell their holdings in reliance on Rule 144. Form 10 information is equivalent to information
that a company would be required to file if it were registering a class of securities on Form 10 under the Exchange Act. Under
Rule 144, restricted or unrestricted securities, that were initially issued by a reporting or non-reporting shell company or a
company that was at anytime previously a reporting or non-reporting shell company, can only be resold in reliance on Rule 144 if
the following conditions are met: (1) the issuer of the securities that was formerly a reporting or non-reporting shell company
has ceased to be a shell company; (2) the issuer of the securities is subject to the reporting requirements of Section 13 or 15(d)
of the Exchange Act; (3) the issuer of the securities has filed all reports and material required to be filed under Section 13
or 15(d) of the Exchange Act, as applicable, during the preceding twelve months (or shorter period that the Issuer was required
to file such reports and materials), other than Form 8-K reports; and (4) at least one year has elapsed from the time the issuer
filed the current Form 10 type information with the SEC reflecting its status as an entity that is not a shell company.
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At the present time, we are classified as a "shell
company" under Rule 405 of the Securities Act and Rule 12b-2 of the Exchange Act. As such, all restricted securities presently
held by the founder of our Company may not be resold in reliance on Rule 144 until: (1) we file Form 10 information with the SEC
when we cease to be a "shell company"; (2) we have filed all reports as required by Section 13 and 15(d) of the Securities
Act for twelve consecutive months; and (3) one year has elapsed from the time we file the current Form 10 type information with
the SEC reflecting our status as an entity that is not a shell company.
INFORMATION WITH RESPECT TO REGISTRANT
THE FOLLOWING DISCUSSION AND ANALYSIS SHOULD
BE READ TOGETHER WITH THE CONSOLIDATED FINANCIAL STATEMENTS OF KISMET, INC. AND THE NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
INCLUDED IN THIS REGISTRATION STATEMENT. THIS DISCUSSION SUMMARIZES THE SIGNIFICANT FACTORS AFFECTING OUR OPERATING RESULTS, FINANCIAL
CONDITIONS AND LIQUIDITY AND CASH-FLOW SINCE INCEPTION.
DESCRIPTION OF BUSINESS
Company Overview
Kismet, Inc. ("Kismet" or the "Company")
was incorporated in the State of Nevada on February 4, 2013. Our company plans to become an e-commerce marketplace that connects
companies that need work done with people who want to work and get paid through our website located at
www.kismetcrowd.com
.
Our corporate headquarters are located at 1516 E Tropicana Ave, Suite 155, Las Vegas, Nevada 89119.
The Company will be an Internet-based company
that breaks down a task that a company wants completed into a smaller set of tasks that we can complete using our work platform.
The goal of the Company is to utilize the proven business models of companies such as Amazon Mechanical Turk, where users do small
tasks for which computers lack aptitude for small amounts of money. We believe that the growth of Amazon's Mechanical Turks
has proven that there is a large market for "microwork" website companies. Our strategy will utilize many of the same
ideas, yet will capitalize on three key features: Content Moderation Services, Data Services, and Digital Transcription Services.
Our sole officer and director has only recently
become interested in creating an Internet-based company, and does not have any professional training or technical credentials in
the development and maintenance of websites. Nevertheless, Mr. Kim has several years of management experience and intends to devote
a significant amount of time and effort to the Company.  He is in charge of overseeing all development strategies, supervising
any and all future personnel, including any consultants or contractors that we will engage to assist in developing our website
platform and the establishment of our future sales team.
To this end, we intend to retain a qualified
website developer on a contract basis to build the website platform that we envision.  Although, we do not have any verbal
or written agreements regarding the retention of any qualified website developer, we have been in contact with several graphic
design companies and website developers in order to estimate the expected costs of our website launch.
Current Operations
Since inception, our operations have consisted
of the incorporation of our Company in the State of Nevada, the organization of our business and the design of our business model.
 We have conducted Internet research of the online microwork industry to determine whether our business plan can become a
viable and profitable business as we move forward.
We have written a  business plan,
and we are looking to enlist the services of a design firm to design our Company logo and initial mock-ups of our proposed
website. The full scope of the products we intend to offer is mapped out in our "Products and Services" section
below.
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Industry Overview and Market Opportunity
Our Company will attempt to gain market
share in the microwork e-commerce industry. As the Internet continues to change the way that people shop for jobs, we believe
there is enormous potential for developing an internet-based marketplace for microwork solutions.  With trailblazers in the
microwork industry such as the e-commerce giant Amazon, the business model for a microwork website has already proven to be a
huge success.
Kismet is a middleman. We will secure contracts
for digital services from large U.S. and European companies, divide the work into small tasks – "microwork" –
and send it to centers in developing regions, where agents complete it using a web-based interface. Much of the work involves data
– phone number on websites, for example – that can be easily verified online by people with little training who are
in remote locations. In the short term, employees earn a living wage (typically $100 to $300 a month), but they also gain skills
that can help them in the long term. Customers, by using microwork centers instead of large vendors, can get jobs done for less
cost.
There are a number of leading players in the
space. Digital Divide Data, for example, is a non-profit that began operations in Cambodia in 2001 and then expanded to Laos and
Kenya. The for-profit company DesiCrew, which grew out of work done at the Indian Institute of Technology Madras, targets opportunities
in India. So do the for profits B2R Technologies, which focuses on India's northern hill country, and RuralShores, which
hopes to establish 500 centers across India and connect them virtually so that they can execute increasingly larger projects for
clients.
All these organizations strive to improve the
lives of disadvantaged workers. But Kismet will stand out for its ability to address the significant challenges that impact sourcing
faces. For one, people at the bottom of the pyramid don't necessarily have the skills or experience to perform knowledge
work. Few have held jobs in traditional offices, and lack technology expertise. Though potential customers may like the idea of
impact sourcing, most still make purchasing decisions on the basis of price, not social impact. Building a microwork business requires
significant capital investment in an IT platform that can coordinate the work.
Kismet will enable technology builders to farm
out massive volumes of small data processing tasks, including transcriptions, image labelling, categorization, and informational
research tasks. The body of computers doing this work would be human workers scattered across the world. Kismet's services
would put these tasks in an online marketplace at a price set by the client; there, thousands of people at their computers all
over the world would connect to Kismet to pick out and perform these tasks. Like 'cloud computing' services more generally,
Kismet offers immediate, on-demand provisioning of computational power.
The Company will assemble cognitive agents in service of clients
and their computer systems. The agents work on their tasks in batches; which will be disseminated through our web platform. The
infrastructural work of making people's labours accessible as computer-invokable resources does the ideological work in emphasizing
crowdsourcing as a tool for technological innovation, rather than a new form of factory organization.
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Plan of Operations, Growth Strategy and Anticipated Milestones
Until the Offering is complete, we will continue
to research and develop our business model so that when we are able to raise funds from the sale of our securities, we will be
ready to proceed with our plan of operations.  After the completion of this Offering, if the maximum amount of funds is generated,
we believe that we will have enough proceeds to fund our plan of operations for up to twelve months.  Our business operations
will be divided into the following core functions to address the needs of our merchants and subscribers.
Website Development.
The first
step in realizing our business model is the design and development of our intended website platform. We will need to contract
a website developer to build a custom  website, as well as an in-depth back-end to our website that will allow our Company to
store and view details about every user and microwork project, easily upload new projects,   track payment and much more. Our
intended website platform will be developed based off of the initial design mockups that we will develop with the help of a
designer.  The website developer that we intend to engage will also integrate an e-commerce platform into our website to
process credit cards and post payments to different accounts.  Our website will be hosted by a website hosting company
that will host our website and applications, as well as our back-end development and analytical platform.  The Company
has not yet secured website hosting to host our website, however, we do not foresee any problems in obtaining hosting prior
to the launch of our intended website.
Once we establish a consistent revenue
flow, we plan to devote a substantial portion of our resources to developing new technologies and features and improving our
core technologies. We will employ an information technology team that will focus on the design and development of new website
features, maintenance of our website and development and maintenance of our internal operational systems. Eventually, we
would also like our technicians to develop advanced technology to improve the experience we offer to    users and
to increase the efficiency of our business operations.
Sales Representatives.
The sales
representatives that we intend to hire will help identify client leads and manage project scheduling to maximize project quality.
We envision that our standard contractual arrangements will grant us the exclusive right to feature certain projects for a client
for a limited time period and provide us with the discretion as to whether or not to offer the project during such period. In scheduling
projects, sales representatives will review the projects in our client pool and determine which projects to offer to our users
based on the qualifications of the user. As of the date of this filing, we have not yet retained any sales representatives. We
plan to hire our first sales representatives during the building of our website platform.
Customer Service.
Our future
customer service department will be run by our President, Ju Hyuk Kim, and will be accessible to clients, agents and the general
public via telephone during normal business hours, five days a week, or via e-mail 24 hours a day, seven days a week. As of
the date of this filing, we have not yet retained any customer service representatives, other than our President. We will hire
additional customer service representatives, as needed, as our Company grows.
Marketing.
After the beta testing of our website is complete,
we plan to hire a professional marketing firm full-time to advertise our brand. Once we have initiated our marketing plan, we believe
that a substantial portion of our clients and agents will be acquired through word-of-mouth. Our brand awareness will be an ongoing
process as we try to establish our Company and grow to new markets.
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Growth Strategy
The core functions of our Company will ultimately
work together to produce the key elements of our growth strategy. We feel that the key elements to our growth will be:
·
Grow
our user base.
·
Grow
the number of microwork projects we feature.
·
Increase
the number and variety of our projects.
·
Expand
our business through strategic acquisitions and partnerships.
Significant Milestones
As a development stage company, we have set significant
milestones over the next twelve months that we hope to achieve to guide the development and growth of our Company.  All expected
dates that are proposed within the following milestone descriptions assume that we have received a Notice of Effectiveness from
the SEC and have completed this Offering.
§
Website
Development – Target time frame:  0 to 2 months from the completion of this Offering.
We intend to hire a website
developer to rework our initial mockups of our website. Once we have approved the layout of our website, our website developer
will begin work on creating our public-facing and back-end website platforms and integrating an e-commerce platform into our website.
 We have not secured a website developer as of the date of this filing, but we have been quoted approximately $9,000 - $38,000
for the development of our proposed   website.  If 100%, 75%, or 50% of the offered shares are sold under this Offering,
we will allocate $18,000 to the development of our website.  If only 20% of the offered shares are sold, we will allocate
only $9,000 to its development.
§
Hire
a Sales Representative(s) – Target time frame:  1 to 3 months from the completion of this Offering.
We plan to
hire our first sales representative before we launch our website. We will utilize our sales representative to solicit to
local businesses for microwork projects that will be used when our website is launched.  If 100% or 75% of the offered
shares are sold under this Offering, we intend to employ two full-time sales representatives within our first year of
operations at a base salary of $30,000 for each employee.  If 50% of the offered shares are sold, we intend to hire only
one full-time sales representative for our first year of operations at a base salary of $20,000.  If 20% of the offered
shares are sold, we will not hire a sales representative.
§
Launch
Website – Target time frame: 3 to 4 months from the completion of this Offering.
The first month following the launch
of our website will provide us with the beta testing of our website needed to work out any bugs that may be apparent in the coding
of our website or payment platform.  The costs associated with launching our website are included in the website development
fees of approximately $9,000 - $38,000, depending upon the number of shares sold under this Offering (please refer to the
Website
Development
milestone above).
§
Hire
Marketing Firm – Target time frame: 4 to 5 months from the completion of this Offering.
After the beta testing of
our website is finished, we will hire a marketing firm full-time to develop an advertising campaign for our products in some
major cities.  If 100% or 75% of the offered shares are sold
under this Offering, we will budget $60,000 and $50,000 for a marketing firm to market our products for a period of
approximately eight months. We believe that eight months will be a sufficient amount of time to build Kismet into a trusted
and recognizable brand.  If 50% of the offered shares are sold under this Offering, we will budget $30,000 for the
marketing of our products for four months. If 20% of the offered shares are sold, we will not be able to hire a marketing
firm.
§
Grow
to 1,000 clients projects completed– Target time frame: 7 to 8 months from the completion of this Offering.
Growing
to a project completion number to 1,000 would be a very significant milestone in our growth process. We believe that with the
help of the professional marketing firm we intend to engage, this goal can be achieved after 3 to 4 months of heavy marketing.
§
Seek
Strategic Acquisitions and Partnerships – Target time frame: 13 to 16 months from the completion of this Offering
.  If
we are able to generate significant revenue, maintain steady business operations, and significantly increase the number of our
sales representatives and employees, we will seek strategic acquisitions and partnerships with small companies throughout the United
States that have a similar business model as we do.  We believe that the benefit of these acquisitions and partnerships would
be to provide us with localized management and access to agents and clients that we might not otherwise reach.
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Marketing and Distribution Strategy
We plan to grow our user base
through marketing initiatives and by word-of-mouth advertising.  After we have beta tested our website, we plan to employ
a marketing firm full-time to initiate an advertising campaign for our website. We hope to employ all forms of marketing during
the campaign and to develop innovative ways to market our Company. Offline marketing tools may include traditional television,
billboard or radio advertisements.  Online marketing may consist of search engine optimization, display advertisements, referral
programs and affiliate marketing.
Kismet Website.
Visitors to our
website will be prompted to register as a subscriber when they first visit our website. We believe that the simplicity of the
registration process and the immediate access to our  list of microworks projects will grow our user base significantly,
and thereafter users will use our website as a portal for viewing our projects.
E-mail.
The daily e-mails to our
subscribers will contain one featured project with a description of the project being offered and a link to our website where the
user can learn more about the project and sign up directly.  As our Company grows, our daily e-mails will include links to
other available projects from our website so that users can view all of the current projects offered.
Social Networks.
We intend to advertise
our projects through several social networks including Facebook, Google and more.  Due to the ever-increasing popularity of
social networks, we feel that advertising via social networks will significantly increase our daily reach to current and potential
user base and raise awareness of our brand name.
Applications for Smartphones and Tablets.
We
intend to develop downloadable applications for smartphones and tablets from which agents will be able to access our projects.
 Our applications will be engineered to be compatible with iPhone, Android, Blackberry and Windows mobile operating systems.
Competition
Due to the success of companies such as Digital
Divide Data and Desi Crew, a number of competing microwork websites have emerged attempting to replicate the same or similar business
model. These competitors offer substantially the same or similar projects as those that we intend to offer, yet on a larger and
more widespread scale. We will also compete with emerging companies, just like us, that are focused on special client categories
or markets.
Many of our current and potential competitors
have longer operating histories, greater name recognition, significantly greater financial, technical, marketing and other resources,
and larger subscriber and merchant bases than we do.   As a result, these competitors may engage in more extensive research
and development efforts, undertake farther-reaching marketing campaigns, and adopt more aggressive pricing policies than us. These
factors may allow our competitors to generate greater revenues with fewer costs, respond more quickly to new or emerging trends
and changes in subscriber requirements, or achieve greater market acceptance of their products than we can.
Government Regulations
Our website, applications and other online content
are subject to government regulation of the Internet in many areas, including user privacy, telecommunications, libel, data protection,
consumer protection, intellectual property, advertising, taxation, and e-commerce. The application of these laws and regulations
to our business is often unclear and sometimes may conflict. It may take years to determine whether and how existing laws governing
those areas apply to the Internet and to our Company, as the vast majority of these laws were adopted prior to the advent of the
Internet and do not contemplate or address the unique issues raised by the Internet or e-commerce.  Nonetheless, laws and
regulations directly applicable to Internet communications, e-commerce and advertising are becoming more prevalent and due to the
increasing popularity and use of the Internet, it is likely that additional laws and regulations will be adopted.  Further,
the growth and development of the market for e-commerce may prompt calls for more stringent consumer protection laws, both in the
United States and abroad, which may impose additional burdens on companies conducting business online.  Compliance with these
laws and regulations may involve significant costs or require changes in business practices that result in reduced revenue. Non-compliance
could result in penalties being imposed on us or orders that we stop the alleged noncompliant activity, either of which would substantially
harm our business.
Further, there are a number of legislative
proposals pending before the U.S. Congress, various state legislative bodies and foreign governments concerning data protection
and many states have passed laws that require notifications to be sent to subscribers when there is a security breach of personal
data. The interpretation and application of current laws regarding data protection are still uncertain and in flux. It is possible
that these laws may be interpreted and applied in a manner that is inconsistent with our data practices. If so, in addition to
the possibility of fines, this could result in an order requiring that we change our data and disclosure practices, which could
have an adverse effect on our business. Complying with these various laws could cause us to incur substantial costs or require
us to change our business practices in a manner adverse to our business.
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Intellectual Property
As of the date of this filing, we have no copyrights,
trademarks, service marks, trade secrets, trade dress, or patents pending in regard to our Company, business models, technologies,
products or services.
We intend to protect our future intellectual
property rights by relying on federal, state and common law rights, as well as contractual restrictions. We hope to control access
to our proprietary technology by entering into confidentiality agreements with our future employees, consultants or any third parties
we may engage.
Employees and Consultants
As of the date of this filing, the Company has
no full-time employees. We currently rely on our sole officer and director, Ju Hyuk Kim, to manage all aspects of our business.
Mr. Kim devotes approximately 30-40 hours per week to our Company. We intend to increase the number of our employees and consultants
to meet our needs as the Company grows.
Legal Proceedings
We know of no material, existing or pending legal
proceedings against our Company, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are
no proceedings in which our director, officer or any affiliates, or any registered or beneficial shareholder, is an adverse party
or has a material interest adverse to our interest.
MANAGEMENT'S DISCUSSION AND ANALYSIS
THE FOLLOWING DISCUSSION AND ANALYSIS SHOULD
BE READ TOGETHER WITH THE CONSOLIDATED FINANCIAL STATEMENTS OF KISMET, INC. AND THE NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
INCLUDED ELSEWHERE IN THIS REGISTRATION STATEMENT ON FORM S-1A.
RESULTS OF OPERATIONS
Revenues
For the period from February 4, 2013 (date of
inception) to March 31, 2013, the Company did not earn any revenues.
Operating Expenses
For the three months ended March 31, 2013
For the three months ended March 31, 2013, the
Company incurred $2,425 of operating expenses comprised of $0 in professional fees for accounting, audit, and legal services relating
to the Company's S-1 registration process, $0 for management fees to the President and Director of the Company, and $2,425
of general and administrative costs relating to general operating costs incurred by the Company.
As at March 31, 2013, the Company had a net loss
of $2,425.
From February 4, 2013 (date of inception) to March 31, 2013
For the period from February 4, 2013 (date of
inception) to March 31, 2013, the Company incurred $2,425 of operating expenses comprised of $2,425 in professional fees for legal
services relating to the Company's incorporation and start-up costs, $0 for website development expenses, $0 for management
fees to the President and Director of the Company.
As at March 31, 2013, the Company had a net loss
of $2,425.
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Table of Contents
Our ability to generate future revenues and become
profitable will depend on a number of factors including, among several others, the structure of our proposed business model, our
ability to acquire clients and users, and the technological strength of our proposed website platform.  Within our proposed
business model, we intend to offer 90% of our revenues to the user. This business model may limit our ability to generate substantial
revenues to cover our operating expenses and may prevent our Company from operating profitably.  Additionally, our revenues
and profits will be affected by the number of clients and agents that will use our proposed website as well as the technological
strength and adaptability of our proposed website platform.  If we are unable to acquire a large agent and client base or
develop and maintain a strong website platform, our business will fail.  Further, there are several factors which are beyond
our control that will affect our future revenues and profits including general economic conditions, competition, and market acceptance
of our future website platform. Due to the foregoing factors, we cannot predict with any degree
of certainty when we will begin to generate revenues or become profitable.  However, as described above under the section
entitled "
Significant Milestones,
" our target time frame to begin to generate revenues is three to four months
from the completion of this Offering.
LIQUIDITY AND CAPITAL RESOURCES
March 31, 2013
As at March 31, 2013, the Company has a cash
and total asset balance of $4,075 and total liabilities of $2,425.
The successful implementation of our business
plan is dependent upon receiving sufficient funds from this Offering and/or additional funding from the issuance of equity or debt
or through obtaining a credit facility.  If we require additional funding, we will seek such funds from friends, family, and
business acquaintances. As with any form of financing, there are uncertainties concerning the availability of such funds on terms
acceptable to us, as we have not received any firm commitments or indications of interest from our friends, family members, or
business acquaintances regarding potential investments in our Company.
Cashflows from Operating Activities
Three months ended March 31, 2013
During the three months ended March 31, 2013,
the Company used cash of $2,425 for operating activities which were financed by proceeds received from financing activities. The
cash for operating activities were used for payment of outstanding professional fees and incorporation costs relating to the start-up
of the Company and the costs incurred for the S-1 registration process.
Period from February 4, 2013 (date of inception) to March
31, 2013
During the period from February 4, 2013 (date
of inception) to March 31, 2013, the Company has used cash of $2,425 for operating activities, including $0 for professional fees
and $0 for website development costs in addition to start-up costs of $2,425.
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Table of Contents
Cashflows from Investing Activities
During the period from February 4, 2013 (date
of inception) to March 31, 2013, the Company did not engage in any investing activities.
Cashflows from Financing Activities
Three months ended March 31, 2013
During the period between February 4, 2013 and March 31, 2013, the
Company issued 5,000,000 shares of common stock at a price of $0.001 per share for a value of $5,000 to Ju Hyuk Kim, its President.
The Company relied on Section 4(2) of the Securities Act for this issuance.
Period from February 4, 2013 (date of inception) to March
31, 2013
During the period between February 4, 2013 and March 31, 2013, the
Company issued 5,000,000 shares of common stock at a price of $0.001 per share for a value of $5,000 to Ju Hyuk Kim, its President.
The Company relied on Section 4(2) of the Securities Act for this issuance.
As at March 31, 2013, the Company has a going
concern assumption as the Company has only earned no revenue, has no certainty of earning revenues in the future, has a working
capital deficit and an accumulated deficit of $2,425 since inception.
The Company will require additional financing
to continue operations–either from management, existing shareholders, or new shareholders through equity financing. These
factors raise substantial doubt regarding the Company's ability to continue as a going concern. The financial statements
do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities
that might be necessary should the Company be unable to continue as a going concern.
As of effectiveness of our registration statement
of which this prospectus is a part, the Company will not become a fully reporting company, but rather, will be subject to the reporting
requirements of Section 15(d) of the Securities Exchange Act of 1934. We will be required to file periodic reports with the SEC
which will be immediately available to the public for inspection and copying (see "Where You Can Find More Information"
elsewhere in this prospectus). Except during the year that our registration statement becomes effective, these reporting obligations
may be automatically suspended under Section 15(d) if we have less than 300 shareholders. If this occurs after the year in which
our registration statement becomes effective, we will no longer be obligated to file periodic reports with the SEC and your access
to our business information would then be even more restricted; however, that filing obligation will generally apply even if our
reporting obligations have been suspended automatically under section 15(d) of the Exchange Act prior to the due date for the Form
10-K. After that fiscal year and provided the Company has less than 300 shareholders, the Company is not required to file these
reports. If the reports are not filed, the investors will have reduced visibility as to the Company and its financial condition.
In addition, as a filer subject to Section 15(d)
of the Exchange Act, the Company is not required to prepare proxy or information statements, and our common stock will not be subject
to the protection of the ongoing private regulations. Additionally, the Company will be subject to only limited portions of the
tender offer rules, and our officers, directors, and more than ten (10%) percent shareholders are not required to file beneficial
ownership reports about their holdings in our Company, and will not be subject to the short-swing profit recovery provisions of
the Exchange Act. Further, more than five percent (5%) holders of classes of our equity securities will not be required to report
information about their ownership positions in the securities. This means that your access to information regarding our business
will be limited.
As a reporting company under the Exchange Act, we are required
to comply with the internal control evaluation and certification requirements of Section 404 of the Sarbanes-Oxley Act of 2002.
 Section 404 of the Sarbanes-Oxley Act requires annual management assessments of the effectiveness of our internal control
over financial reporting, starting with the second annual report that we file with the SEC after the consummation of this Offering.
 In connection with the implementation of the necessary procedures and practices related to internal control over financial
reporting, we may identify deficiencies that we may not be able to remediate in time to meet the deadline imposed by the Sarbanes-Oxley
Act for compliance with the requirements of Section 404. We will be unable to issue securities in the public markets through
the use of a shelf registration statement if we are not in compliance with Section 404. Furthermore, failure to achieve and
maintain an effective internal control environment could have a material adverse effect on our business and share price and could
limit our ability to report our financial results accurately and timely.
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Table of Contents
Critical Accounting Policies
Our financial statements and accompanying notes
have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis. The
preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities, the 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.
We regularly evaluate the accounting policies
and estimates that we use to prepare our financial statements. A complete summary of these policies is included in the Notes to
our audited financial statements. In general, management's estimates are based on historical experience, on information from
third party professionals, and on various other assumptions that are believed to be reasonable under the facts and circumstances.
Actual results could differ from those estimates made by management.
Recently Issued Accounting Pronouncements
The Company has implemented all new accounting
pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise
disclosed, and the Company 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.
Off-Balance Sheet Arrangements
We have no off-balance sheet arrangements that
have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues
or expenses, results of operations, liquidity, capital expenditures or capital resources.
Changes In and Disagreements with Accountants on Accounting
and Financial Disclosure
Since inception, we have had no changes in
or disagreements with our accountants. Our audited financial statements have been included in this prospectus in reliance
upon David Aronson, CPA, P.A. Independent Registered Public Accounting Firm, as experts in accounting and auditing.
DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS
AND CONTROL PERSONS
The following table sets forth the names and
ages of our current director(s) and executive officer(s), the principal offices and positions held by each person and the date
such person became a director and/or executive officer.  Our Board of Directors appoints our executive officers who serve
at the pleasure of the Board. Our directors serve until the earlier occurrence of the election of his or her successor at the next
meeting of shareholders, death, resignation or removal by the Board of Directors.  Other than Mr. Kim, the Company has no
promoters as that term is defined by Rule 405 of Regulation S-K.
Name
Age
Position
Ju Hyuk Kim
32
Director, Chairman, President, CEO, CFO, Secretary and Treasurer
JU HYUK KIM.
Mr.
Kim currently works 20 to 30 hours per week for Hyundai Electronics in the engineering industry as a Project Manager since
2011.
The Company believes that Mr. Kim's current position with Hyundai Electronics does not and will not
create a direct or indirect conflict of interest with the goals of the Company.
Prior
to his current position, Mr. Kim worked as a Building Manager for five years at SK Dormitories in Seoul. Mr. Kim is committed
to devote approximately 30 to 40 hours per week to our operations.  Our operations may be sporadic and occur at times
when Mr. Kim is unavailable, which may lead to the periodic interruption in the implementation of our business plan. Such
delays could have a significant negative effect on the success of the business.
Mr. Kim was appointed as sole officer
and director of the Company due to him prior management and business experience.
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EXECUTIVE COMPENSATION
Summary Compensation Table.
The table set forth below summarizes
the annual and long-term compensation payable to our officer(s) and director(s) for the fiscal year ended March 31, 2013 for services.
Our Board of Directors may adopt an incentive stock option plan for our executive officers that would result in additional compensation.
Name and
Principal
Position
Title
Year
Salary
($)
Bonus
($)
Stock
Awards
($)
Option
Awards
($)
Non-Equity
Incentive Plan
Compensation
($)
Nonqualified
Deferred
Compensation
Earnings
($)
All other
Compensation
($)
Total
($)
Ju Hyuk Kim
Chairman, CEO
and President
2013
-0-
-0-
-0-
-0-
-0-
-0-
-0-
-0-
Notes to Summary Compensation Table:  There are no annuity,
pension or retirement benefits proposed to be paid to our current officer and director and employees in the event of retirement
at normal retirement date pursuant to any presently existing plan provided or contributed to by the Company or any of its subsidiaries,
if any.
Outstanding Equity Awards since Inception:
OPTION AWARDS
STOCK AWARDS
Name
Number of Securities Underlying Unexercised Options (#) Exercisable
Number of Securities Underlying Unexercised Options (#) Unexercisable
Equity Incentive Plan Awards: Number of Securities
        Underlying Unexercised Unearned Options
(#)
Option Exercise Price ($)
Option Expiration Date
Number of Shares or Units of Stock that have not Vested (#)
Market Value of Shares or Units of Stock that
        have not Vested
($)
Equity Incentive Plan Awards: Number of Unearned
        Shares, Units or Other Rights that have not Vested
($)
Equity Incentive Plan Awards: Market or Payout
        Value of Unearned Shares, Units or Other Rights that have not Vested
($)
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
0
0
0
0
0
0
0
0
0
Long-Term Incentive Plans
We currently have no long-term incentive plans.
Director Compensation
None.
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Director Independence
Our board of directors is currently composed
of one member, Ju Hyuk Kim, who does not qualify as an independent director in accordance with the published listing requirements
of the NASDAQ Global Market. The NASDAQ independence definition includes a series of objective tests, such as that the director
is not, and has not been for at least three years, one of our employees and that neither the director, nor any of his family members
has engaged in various types of business dealings with us. In addition, our board of directors has not made a subjective determination
as to each director that no relationships exist which, in the opinion of our board of directors, would interfere with the exercise
of independent judgment in carrying out the responsibilities of a director, though such subjective determination is required
by the NASDAQ rules. Had our board of directors made these determinations, our board of directors would have reviewed and discussed
information provided by the directors and us with regard to each director's business and personal activities and relationships
as they may relate to us and our management.
Security Holders Recommendations to Board of Directors
We welcome comments and questions from our shareholders.
Shareholders can direct communications to our Chief Executive Officer, Ju Hyuk Kim, at our executive offices. However, while we
appreciate all comments from shareholders, we may not be able to individually respond to all communications. We attempt to address
shareholder questions and concerns in our press releases and documents filed with the SEC so that all shareholders have access
to information about us at the same time. Mr. Kim collects and evaluates all shareholder communications. All communications addressed
to our director and executive officer will be reviewed by Mr. Kim unless the communication is clearly frivolous.
Committees
We do not currently have an audit, compensation
or nominating committee.
SECURITY OWNERSHIP OF CERTAIN BENEFICIAL
OWNERS AND MANAGEMENT
The following table sets forth certain information
at  March 31, 2013, with respect to the beneficial ownership of shares of Common Stock by (i) each person known to us who
owns beneficially more than 5% of the outstanding shares of Common Stock (based upon reports which have been filed and other information
known to us), (ii) each of our Directors, (iii) each of our Executive Officers and (iv) all of our Executive Officers and Directors
as a group. Unless otherwise indicated, each stockholder has sole voting and investment power with respect to the shares shown.
As of March 31, 2013, we had 5,000,000 shares of Common Stock issued and outstanding.
Title of class
Name and address of beneficial owner
Amount and Nature of Beneficial Ownership
Percentage of Common Stock
(1)
Common Stock
Ju Hyuk Kim
1005 Joongangshiheung
Hites Villa Apt 10, Unit 102
Seoul, South Korea
5,000,000
100%
Total
5,000,000
100%
(1)
Under Rule 13d-3 promulgated under the Exchange
Act, a beneficial owner of a security includes any person who, directly or indirectly, through any contract, arrangement, understanding,
relationship, or otherwise has or shares: (i) voting power, which includes the power to vote, or to direct the voting of shares;
and (ii) investment power, which includes the power to dispose or direct the disposition of shares. Certain shares may be deemed
to be beneficially owned by more than one person (if, for example, persons share the power to vote or the power to dispose of the
shares). In addition, shares are deemed to be beneficially owned by a person if the person has the right to acquire the shares
(for example, upon exercise of an option) within 60 days of the date as of which the information is provided. In computing the
percentage ownership of any person, the amount of shares is deemed to include the amount of shares beneficially owned by such person
(and only such person) by reason of these acquisition rights.
We are not aware of any arrangements that could
result in a change of control.
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CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS
On February 10, 2013, pursuant to the Organizational
Minutes of the Company, the Company authorized the issuance of 5,000,000 shares of its Common Stock, $0.001 par value per share,
to Ju Hyuk Kim as founders' shares for $5,000. As a result, Mr. Kim owns 100% of the issued and outstanding common shares
of the Company.
Other than the foregoing, none of the following
persons has any direct or indirect material interest in any transaction to which we were or are a party since the beginning of
our last fiscal year, or in any proposed transaction to which we propose to be a party:
(A) any of our director(s) or executive officer(s);
(B) any nominee for election as one of our directors;
(C) any person who is known by us to beneficially
own, directly or indirectly, shares carrying more than 5% of the voting rights attached to our Common Stock; or
(D) any member of the immediate family (including
spouse, parents, children, siblings and in-laws) of any of the foregoing persons named in paragraph (A), (B) or (C) above.
LEGAL MATTERS
The validity of the shares sold by us under this
prospectus  has not been passed upon for us by legal counsel. The Company has yet to assign a legal counsel.
EXPERTS
David A. Aronson, CPA, P.A., our independent
registered public accountant, has audited our financial statements included in this prospectus and Registration Statement to the
extent and for the periods set forth in their audit report. David A. Aronson, CPA, P.A. has presented its report with respect to
our audited financial statements.
COMMISSION POSITION ON INDEMNIFICATION
FOR SECURITIES ACT LIABILITIES
Our Articles of Incorporation provides that we
shall indemnify our directors and officers to the fullest extent permitted by Nevada law and that none of our directors will be
personally liable to the Company or its stockholders for monetary damages for breach of fiduciary duty as a director, except for
liability:
·
for
any breach of the director's duty of loyalty to the Company or its stockholders;
·
for
acts or omissions not in good faith or that involve intentional misconduct or a knowing violation of the law;
·
under
Nevada General Corporation Law for the unlawful payment of dividends; or
·
for
any transaction from which the director derives an improper personal benefit.
These provisions require us to indemnify our
directors and officers unless restricted by Nevada law and eliminate our rights and those of our stockholders to recover monetary
damages from a director for breach of his or her fiduciary duty of care as a director except in the situations described above.
The limitations summarized above, however, do not affect our ability or that of our stockholders to seek non-monetary remedies,
such as an injunction or rescission, against a director for breach of his or her fiduciary duty.
Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to our directors, officers and controlling persons pursuant to the foregoing provisions,
we have been advised that in the opinion of the Securities and Exchange Commission, such indemnification is against public policy
as expressed in the Securities Act and is therefore unenforceable.
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WHERE YOU CAN FIND MORE INFORMATION
We have filed with the SEC a Registration
Statement on Form S-1 under the Securities Act, and the rules and regulations promulgated thereunder, with respect to the
Common Stock offered hereby. This prospectus, which constitutes a part of the Registration Statement, does not contain all of
the information set forth in the Registration Statement and the exhibits thereto. While we have summarized the material terms
of all agreements and exhibits included in the scope of this Registration Statement, for further information regarding the
terms and conditions of any exhibit, reference is made to such exhibits.   Upon effectiveness of this prospectus,
we will be subject to the reporting and other requirements of Section 15(d) of the Securities Exchange Act of 1934 and will
file periodic reports with the Securities and Exchange Commission, including a Form 10-K for the year ended March 31, 2013
and periodic reports on Form 10-Q during that period.  We will make available to our shareholders annual reports
containing financial statements audited by our independent auditors and our quarterly reports containing unaudited financial
statements for each of the first three quarters of each year; however, we will not send the annual report to our shareholders
unless requested by an individual shareholder.
For further information with respect to us and
the Common Stock, reference is hereby made to the Registration Statement and the exhibits thereto, which may be inspected and
copied at the principal office of the SEC, 100 F Street NE, Washington, D.C. 20549, and copies of all or any part thereof may
be obtained at prescribed rates from the Commission's Public Reference Section at such addresses. Also, the SEC maintains
a World Wide Web site on the Internet at
http://www.sec.gov
that contains reports, proxy and information statements and
other information regarding registrants that file electronically with the SEC. To request such materials, please contact Mr. Ju
Hyuk Kim, our President and Chief Executive Officer.
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Kismet, Inc.
(A Development Stage Company)
Financial Statements
(Expressed in US dollars)
For the period ended March 31, 2013
Report of Independent Registered Public Accounting
Firm
36
Balance Sheet
37
Statement of Operations
38
Statement of Stockholders' Equity
39
Statement of Cash Flows
40
Notes to the Financial Statements
41
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Kismet, Inc.
(A Development Stage Company)
Notes to Financial Statement
March 31, 2013
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
Stockholders and Directors
Kismet, Inc.
(A Development Stage Company)
We have audited the accompanying balance sheet
of Kismet, Inc., (A Development Stage Company) as of March 31, 2013, and the related statements of operations, stockholder's deficit
and cash flows for the year then ended, and the period from inception (February 4, 2013) to March 31, 2013.  These financial
statements are the responsibility of the Company's management.  Our responsibility is to express an opinion on these
financial statements based on our audits.
We conducted our audit in accordance with the
standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the
audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates by management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred
to above present fairly, in all material respects, the financial position of Kismet, Inc. (A Development Stage Company) as of March
31, 2013, and results of its operations and its cash flows for the year then ended, and for the period from inception (February
4, 2013) to March 31, 2013, in conformity with accounting principles generally accepted in the United States of America.
The accompanying financial statements have
been prepared assuming that the Company will continue as a going concern. As discussed in Note 4 to the financial statements, the
Company has suffered a loss from operations and is in the development stage. These factors raise substantial doubt about the Company's
ability to continue as a going concern. Management's plans in regard to this matter are also discussed in Note 5. The financial
statements do not include any adjustments that might result from the outcome of this uncertainty.
/s/ David A. Aronson, CPA, P.A.
David A. Aronson, CPA. P.A.
North Miami Beach, Florida
April
24, 2013
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Kismet, Inc.
(A Development Stage Company)
Balance Sheet
March 31, 2013
ASSETS
Current Assets:
Cash
$           4,075
$           4,075
LIABILITIES AND STOCKHOLDER'S DEFICIT
Liabilities
Accounts payable and accrued expenses
$           1,500
Total current liabilities
1,500
Stockholder's Deficit:
Common stock, $0.001 par value; 75,000,000 shares authorized,
5,000,000 shares issued and outstanding
5,000
Deficit accumulated during development stage
(2,425)
2,575
$           4,075
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Kismet, Inc.
(A Development Stage Company)
Statements of Operations
For the Year Ended March 31, 2013 and for the Period
From February 4, 2013  (Inception) to March 31, 2013
From February 4, 2013 (Inception) to March 31, 2013
2013
Revenue, net
$                         -
$                          -
Cost of goods sold
-
-
Gross income
-
-
Expenses:
General and administrative expenses
2,425
2,425
Net loss
$               (2,425)
$                (2,425)
Loss per common share - Basic and
fully diluted
$                 (0.00)
$                  (0.00)
Weighted average number of shares
outstanding - Basic and fully diluted
5,000,000
5,000,000
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Kismet, Inc.
(A Development Stage Company)
Statement of Stockholder's Deficit
For the Period from February 4, 2013 (Inception) to March 31, 2013
Additional Paid in Capital
Accumulated Deficit During Development Stage
Total Stockholder's Equity
Common Stock
Shares
Amount
Issuance of common shares for cash at
at $0.001 per share
5,000,000
5,000
-
-
5,000
Net loss
-
-
-
(2,425)
(2,425)
Balance - March 31, 2013
5,000,000
$         5,000
$               -
$           (2,425)
$          2,575
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Kismet, Inc.
(A Development Stage Company)
Statements of Cash Flows
For the Year Ended March 31, 2013 and for the Period
From February 4, 2013  (Inception) to March 31, 2013
From February 4, 2013 (Inception) to March 31, 2013
2013
Cash flows from operating activities:
Net loss
$          (2,425)
$          (2,425)
Adjustments to reconcile net loss to net cash used
by operating activities:
Accounts payable and accrued expenses
1,500
1,500
Net cash used by operating activities
(925)
(925)
Cash flows from financing activities:
Proceeds from issuance of common stock
5,000
5,000
Net cash provided by financing activities
5,000
5,000
Net increase in cash
4,075
4,075
Cash at beginning of period
-
-
Cash at end of period
$            4,075
$            4,075
Supplemental cash flow information:
Cash paid during the period for:
Interest
$                    -
$                    -
Income taxes
$                    -
$                    -
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Kismet, Inc.
(A Development Stage Company)
Notes to Financial Statement
March 31, 2013
Note 1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Organization
Kismet, Inc. ("Kismet" or the "Company") was
incorporated on February 4, 2013, under the laws of the State of Nevada.  The Company is in the development stage as
defined under Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic
915, "Development Stage Entities".  The Company intends to purchase overstocked inventory items from manufacturers
and retailers and offer them to the public at discounted prices.
Revenue Recognition
In general, the Company records revenue when persuasive evidence
of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed
or determinable, and collectability is reasonably assured.
Revenue will be recognized at the time the product is delivered
or services are performed.  Provision for sales returns will be estimated based on the Company's historical return
experience.  Revenue will be presented net of returns.
Use of Estimates
The preparation of financial statements in conformity with accounting
principles generally accepted in the United States of America requires management to make estimates and assumptions that affect
the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
Segment Information
The Company follows Accounting Standards Codification ("ASC")
280, "Segment Reporting".  The Company currently operates in a single segment and will evaluate additional
segment disclosure requirements as it expands its operations.
Net Loss Per Common Share
Basic net (loss) income per common share is calculated using the
weighted average common shares outstanding during each reporting period.  Diluted net (loss) income per common share
adjusts the weighted average common shares for the potential dilution that could occur if common stock equivalents (convertible
debt and preferred stock, warrants, stock options and restricted stock shares and units) were exercised or converted into common
stock.  There were no common stock equivalents at March 31, 2013.
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Kismet, Inc.
(A Development Stage Company)
Notes to Financial Statement
March 31, 2013
Note 1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Income Taxes
Deferred income taxes are recognized for the tax consequences related
to temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts
used for tax purposes at each year end, based on enacted tax laws and statutory tax rates applicable to the periods in which the
differences are expected to affect taxable income.  A valuation allowance is recognized when, based on the weight of
all available evidence, it is considered more likely than not that all, or some portion, of the deferred tax assets will not be
realized.  Income tax expense is the sum of current income tax plus the change in deferred tax assets and liabilities.
ASC 740, Income Taxes, requires a company to first determine whether
it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained
based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full
knowledge of all relevant information.  A tax position that meets this more likely than not threshold is then measured
and recognized at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement
with a taxing authority.
Stock-Based Compensation
The Company accounts for equity instruments issued to employees in
accordance with ASC 718, Compensation - Stock Compensation.  ASC 718 requires all share-based compensation payments to
be recognized in the financial statements based on the fair value using an option pricing model.  ASC 718 requires forfeitures
to be estimated at the time of grant and revised in subsequent periods if actual forfeitures differ from initial estimates.
Equity instruments granted to non-employees are accounted for in
accordance with ASC 505, Equity.  The final measurement date for the fair value of equity instruments with performance
criteria is the date that each performance commitment for such equity instrument is satisfied or there is a significant disincentive
for non-performance.
Cash and Cash Equivalents
The Company considers all highly liquid investments with an original
maturity of three months or less to be cash equivalents.  There were no cash equivalents at March 31, 2013
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Kismet, Inc.
(A Development Stage Company)
Notes to Financial Statement
March 31, 2013
Note 1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Fair Value of Financial Instruments
Pursuant to ASC No. 820. "Fair Value Measurement and Disclosures,"
the Company is required to estimate the fair value of all financial instruments included on its balance sheet as of March 31, 2013.
The Company's financial instruments consist of cash. The Company considers the carrying value of such amounts in the financial
statements to approximate their fair value due to the short-term nature of these financial instruments.
Recent Pronouncements
There are no recent accounting pronouncements that apply to the Company.
Note 2.  STOCKHOLDER'S DEFICIT
In February 2013, the Company issued 5,000,000 shares of common stock
at $0.001 per share.
Note 3.  INCOME TAXES
The provision for income taxes differs from the amount computed by
applying the statutory federal income tax rate to income before provision for income taxes.  The sources and tax effects
of the differences are as follows:
Income tax provision at federal statutory rate: 15%
Effect of operating losses (15)%
0%
As of March 31, 2013, the Company has a net operating loss carryforward
of approximately $2,425.00.  This loss will be available to offset future taxable income.  If not used, this carryforward
will expire in 2033. The deferred tax asset relating to the operating loss carryforward has been fully reserved at March 31, 2013.
Note 4.  BASIS OF REPORTING
The Company's financial statements are presented on a going concern
basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.
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Kismet, Inc.
(A Development Stage Company)
Notes to Financial Statement
March 31, 2013
Note 4.  BASIS OF REPORTING (continued)
The Company's financial statements are presented on a going concern
basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.
The Company has experienced a loss from operations during its development
stage as a result of its investment necessary to achieve its operating plan, which is long-range in nature.  For the
period from February 4, 2013 (inception) to March 31, 2013, the Company incurred a net loss of approximately $2,425.  In
addition, the Company has no significant assets or revenue generating operations.
The Company currently does not have sufficient cash to sustain itself
for the next 12 months, and will require additional funding in order to execute its plan of operations and to continue as a going
concern.  To meet its cash needs, management expects to raise capital through a private placement offering.  In
the event that this funding does not materialize, certain directors have agreed, orally, to loan sufficient funds to maintain the
Company's operations for the next 12 months.
The financial statements do not include any adjustments to reflect
the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities
that may result from the possible inability of the Company to continue as a going concern.
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PROSPECTUS
KISMET, INC.
1516 E Tropicana Ave, Suite 155
Las Vegas, NV 89119
(702) 922-7113
4,000,000
SHARES OF COMMON STOCK
DEALER PROSPECTUS DELIVERY OBLIGATION
Until _______________, 20___, all dealers that effect transactions
in these securities, whether or not participating in this Offering, may be required to deliver a prospectus. This is in addition
to the dealers' obligation to deliver a prospectus when acting as underwriters and with respect to their unsold allotments
or subscriptions.
May 29, 2013
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PART II – INFORMATION NOT REQUIRED
IN PROSPECTUS
ITEM 13. OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION.
The following table sets forth estimated expenses
expected to be incurred in connection with the issuance and distribution of the securities being registered. All such expenses
will be paid by us.
Securities and Exchange Commission Registration Fee
$
27.28
Audit Fees and Expenses
$
9,000.00
Legal Fees and Expenses
$
5,000.00
Transfer Agent and Registrar Fees and Expenses
$
5,000.00
SEC Filings
$
972.72
Miscellaneous Expenses
$
Total
$
20,000*
* Estimate Only
ITEM 14. INDEMNIFICATION OF DIRECTORS AND OFFICERS.
The sole officer and director of the Company
is indemnified as provided by the Nevada Revised Statutes and the Bylaws of the Company. Unless specifically limited by a corporation's
Articles of Incorporation, Nevada law automatically provides directors with immunity from monetary liabilities. The Company's
Articles of Incorporation do not contain any such limiting language. Excepted from that immunity are:
a. willful failure to deal fairly with the corporation
or its shareholders in connection with a matter in which the director has a material conflict of interest;
b. a violation of criminal law unless the director
had reasonable cause to believe that his or her conduct was lawful or no reasonable cause to believe that his or her conduct was
unlawful;
c. a transaction from which the director derived
an improper personal profit; and
d. willful misconduct.
The Articles of Incorporation provide that the
Company will indemnify its officers, directors, legal representatives, and persons serving at the request of the Company as a director
or officer of another corporation, or as its representative in a partnership, joint venture, trust or other enterprise to the fullest
extent legally permissible under the laws of the State of Nevada against all expenses, liability and loss (including attorney's
fees, judgments, fines and amounts paid or to be paid in settlement) reasonably incurred or suffered by that person as a result
of that connection to the Company. This right of indemnification under the Articles is a contract right which may be enforced in
any manner by such person and extends for such persons benefit to all actions undertaken on behalf of the Company.
The Bylaws of the Company provide that the Company
will indemnify its directors and officers to the fullest extent not prohibited by Nevada law; provided, however, that the Company
may modify the extent of such indemnification by individual contracts with its directors and officers; and, provided, further,
that the Company shall not be required to indemnify any director or officer in connection with any proceeding (or part thereof)
initiated by such person unless (i) such indemnification is expressly required to be made by law, (ii) the proceeding was authorized
by the Board of Directors of the Company, (iii) such indemnification is provided by the Company, in its sole discretion, pursuant
to the powers vested in the Company under Nevada law or (iv) such indemnification is required to be made pursuant to the Bylaws.
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The Bylaws of the Company provide that no advance
shall be made by the Company to an officer of the Company (except by reason of the fact that such officer is or was a director
of the Company in which event this paragraph shall not apply) in any action, suit or proceeding, whether civil, criminal, administrative
or investigative, if a determination is reasonably and promptly made (i) by the Board of Directors by a majority vote of a quorum
consisting of directors who were not parties to the proceeding, or (ii) if such quorum is not obtainable, or, even if obtainable,
a quorum of disinterested directors so directs, by independent legal counsel in a written opinion, that the facts known to the
decision-making party at the time such determination is made demonstrate clearly and convincingly that such person acted in bad
faith or in a manner that such person did not believe to be in or not opposed to the best interests of the Company.
ITEM 15. RECENT SALES OF UNREGISTERED SECURITIES.
Set forth below is information regarding the
issuance and sales of securities without registration since inception.
During the period between February 4, 2013 and March 31, 2013, the
Company issued 5,000,000 shares of common stock at a price of $0.001 per share for a value of $5,000 to Ju Hyuk Kim, its President.
The Company relied on Section 4(2) of the Securities Act for this issuance.
All securities sold contained a restrictive legend
on the share certificate stating that the securities have not been registered under the Act and setting forth, or referring to
the restrictions on transferability and sale of the securities.
ITEM 16. EXHIBITS
The following is a list of exhibits filed as
part of this Registration Statement. Where so indicated by footnote, exhibits which were previously filed are incorporated herein
by reference. Any statement contained in an Incorporated Document shall be deemed to be modified or superseded for purposes of
this Registration Statement to the extent that a statement contained herein or in any other subsequently filed Incorporated Document
modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute a part of this Registration Statement.
Exhibit Number
Description
3.1
Articles of Incorporation of Kismet, Inc.
3.2
Bylaws of Kismet, Inc.
23.1
Auditor Consent
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ITEM 17.
UNDERTAKINGS
The undersigned Registrant hereby undertakes:
1. To file, during any period in which
offers or sales are being made, a post-effective amendment to this Registration Statement to:
(a) Include any prospectus required by
Section 10(a)(3) of the Securities Act;
(b) Reflect in the prospectus any facts
or events which, individually or together, represent a fundamental change in the information in the Registration Statement. Notwithstanding
the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would
not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be
reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in the volume
and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration
Fee" table in the effective Registration Statement; and
(c) Include any additional or changed material
information on the plan of distribution.
2.  To, for the purpose of determining
any liability under the Securities Act, treat each post-effective amendment as a new Registration Statement relating to the securities
offered herein, and to treat the offering of such securities at that time to be the initial bona fide offering thereof.
3. To remove from registration, by
means of a post-effective amendment, any of the securities being registered hereby that remain unsold at the termination of the
offering.
4.  For determining liability
of the undersigned Registrant under the Securities Act to any purchaser in the initial distribution of the securities, that in
a primary offering of securities of the undersigned Registrant pursuant to this Registration Statement, regardless of the underwriting
method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of
the following communications, the undersigned Registrant will be a seller to the purchaser and will be considered to offer or sell
such securities to such purchaser:
(a)
Any preliminary prospectus or prospectus of the undersigned Registrant relating to the offering required to be filed pursuant to Rule 424;
(b)
Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned Registrant or used or referred to by the undersigned Registrant;
(c)
The portion of any other free writing prospectus relating to the offering containing material information about the undersigned Registrant or its securities provided by or on behalf of the undersigned Registrant; and,
(d)
Any other communication that is an offer in the offering made by the undersigned Registrant to the purchaser.
Insofar as indemnification for liabilities
arising under the Securities Act of 1933 (the "Act") may be permitted to our directors, officers and controlling persons
pursuant to the provisions above, or otherwise, we have been advised that in the opinion of the SEC such indemnification is against
public policy as expressed in the Securities Act, and is, therefore, unenforceable.
In the event that a claim for indemnification
against such liabilities, other than the payment by us of expenses incurred or paid by one of our director, officers, or controlling
persons in the successful defense of any action, suit or proceeding, is asserted by one of our directors, officers, or controlling
persons in connection with the securities being registered, we will, unless in the opinion of its counsel the matter has been settled
by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification is against public
policy as expressed in the Securities Act, and we will be governed by the final adjudication of such issue.
For the purposes of determining liability
under the Securities Act for any purchaser, each prospectus filed pursuant to Rule 424(b) as part of a Registration Statement relating
to an offering, other than Registration Statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A,
shall be deemed to be part of and included in the Registration Statement as of the date it is first used after effectiveness. Provided,
however, that no statement made in a Registration Statement or prospectus that is part of the Registration Statement or made in
a document incorporated or deemed incorporated by reference into the Registration Statement or prospectus that is part of the Registration
Statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that
was made in the Registration Statement or prospectus that was part of the Registration Statement or made in any such document immediately
prior to such date of first use.
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SIGNATURES
Pursuant to the requirements of the Securities
Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-1 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, on the 29th day of May, 2013.
KISMET, INC.
By:
/s/ Ju Hyuk Kim
Name:
Ju Hyuk Kim
Title:
President, Chief Executive Officer, Chief Financial Officer, Principal Accounting Officer, Secretary, Treasurer & Director
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that
each person whose signature appears below constitutes and appoints Ju Hyuk Kim, as his true and lawful attorney-in-fact and agent
with full power of substitution and resubstitution, for him and in him name, place and stead, in any and all capacities, to sign
any or all amendments (including post-effective amendments) to this Registration Statement on Form S-1 of Kismet, Inc., and to
file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission,
grant unto said attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and
necessary to be done in and about the foregoing, as fully to all intents and purposes as he might or could do in person, hereby
ratifying and confirming all that said attorney-in-fact and agent, or his substitutes, may lawfully do or cause to be done by virtue
hereof.
In accordance with the requirements of the
Securities Act of 1933, this Registration Statement was signed by the following persons in the capacities and on the dates stated.
Signature
Title
Date
/s/ Ju Hyuk Kim
President, Chief Executive Officer, Chief Financial Officer, Principal Accounting Officer, Secretary, Treasurer & Director
May 29, 2013
Ju Hyuk Kim
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