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      Resolve Staffing S-8 01-17-05
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
        filed
        with the Securities and Exchange Commission</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
        January 17, 2006</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">U.
        S.
        SECURITIES AND EXCHANGE COMMISSION</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">WASHINGTON,
        D.C. 20549</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">FORM
        S-8</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">REGISTRATION
        STATEMENT</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">UNDER
        THE
        SECURITIES ACT OF 1933</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><img src="rsff_22033image003.jpg" alt="Resolve Logo"></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br>&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 16pt; FONT-FAMILY: Times New Roman">Resolve
        Staffing, Inc.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">------------------------------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(EXACT
        NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div>
        <table border="1" cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td valign="top" width="42%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>NEVADA</strong></font></div>
              </td>
              <td valign="top" width="42%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>33-0850639</strong></font></div>
              </td>
            </tr>
            <tr>
              <td valign="top" width="42%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(STATE
                  OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION)</font></div>
              </td>
              <td valign="top" width="42%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(IRS
                  EMPLOYER IDENTIFICATION NO.)</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3235
        Omni
        Drive, Cincinnati, OH 45245</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">-------------------------------------------------
        ----------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Address
        of principal executive offices) (Zip Code)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Registrant's
        telephone number, including area code: (800) 894-4250</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Consulting
        Agreement For Dan Seifer</u></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Full
        title of the plan)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Ron
        Heineman, Chief Executive Officer</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Resolve
        Staffing, Inc.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3235
        Omni
        Drive</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Cincinnati,
        OH 45245</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(800)
        894-4250</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">-------------------------------------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">COPIES
        OF
        COMMUNICATIONS TO:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Gregory
        Bartko, Esq.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Law
        Office of Gregory Bartko</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3475
        Lenox Road, Suite 400</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Atlanta,
        GA 30326</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">404-238&#8212;0550</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CALCULATION
        OF REGISTRATION FEE</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div>
        <table border="1" cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td valign="bottom" width="16%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Title
                  of Securities to be Registered (1)</strong></font></div>
              </td>
              <td valign="bottom" width="15%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Amount
                  of Shares to be Registered</strong></font></div>
              </td>
              <td valign="bottom" width="17%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Proposed
                  Maximum Offering Price per Share (2)</strong></font></div>
              </td>
              <td valign="bottom" width="16%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Proposed
                  Maximum Aggregate Offering Price (2)</strong></font></div>
              </td>
              <td valign="bottom" width="14%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Amount
                  of Registration Fee (2)</strong></font></div>
              </td>
            </tr>
            <tr>
              <td valign="top" width="16%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Common
                  Stock, par value $.0001 per share</font></div>
              </td>
              <td valign="bottom" width="15%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4,000,000</font></div>
              </td>
              <td valign="bottom" width="17%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$1.50</font></div>
              </td>
              <td valign="bottom" width="16%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$6,000,000</font></div>
              </td>
              <td valign="bottom" width="14%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$642.00</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)
        Pursuant to Rule 416(c) under the Securities Act of 1933, this Registration
        Statement covers options to purchase shares of the Registrant&#8217;s common stock,
        par value $.0001 per share, pursuant to the attached consulting agreement
        entered into between the Registrant and Daniel Seifer, which is the subject
        of
        this Registration Statement (&#8220;Consulting Agreement&#8221;).</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)
        Estimated for the purpose of calculating the registration fee pursuant to
        Rule
        457(g) under the Securities Act of 1933, as amended (&#8220;Securites Act&#8221;) based upon
        the exercise price of the options as set by the Board of Directors and as
        provided in the Consulting Agreement.</font></div><br>
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            <hr style="COLOR: black" noshade size="2">
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>PART
        II</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Information
        Required in the Registration Statement</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
        3.
        INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        following documents are incorporated by reference in this Registration Statement
        and made a part hereof:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)
        Our
        Annual Report on Form 10-KSB for the year ended December 31, 2004 and filed
        pursuant to Section 15(d) of the Securities Exchange Act of 1934 (&#8220;1934
        Act&#8221;).</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)
        Our
        Quarterly Reports on Forms 10-QSB for the quarters ended March 31, 2005,
        June
        30, 2005 and September 30, 2005, filed pursuant to Section 15(d) of the 1934
        Act.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)
        All
        other documents filed by us after the date of this Registration Statement
        under
        Section 13(a), 13(c), 14 and 15(d) of the 1934 Act, after the date hereof
        and
        prior to the filing of a post-effective amendment to the registration statement
        which indicates that all securities offered have been sold or which de-registers
        all securities then remaining in the registration statement and to be part
        thereof from the date of filing of such documents.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
        4.
        DESCRIPTION OF SECURITIES.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
        Applicable.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
        5.
        INTERESTS OF NAMED EXPERTS AND COUNSEL.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">None.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
        6.
        INDEMNIFICATION OF DIRECTORS AND OFFICERS.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        Articles of Incorporation of the company provide for indemnification of
        employees and officers in certain cases. Insofar as indemnification for
        liabilities arising under the Securities Act of 1933 may be permitted to
        directors, officers or persons controlling the Registrant pursuant to the
        foregoing provisions, the Registrant has been informed that in the opinion
        of
        the U.S. Securities and Exchange Commission, such indemnification is against
        public policy as expressed in the Act and is therefore
        unenforceable.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
        addition, Section 78.751 of the Nevada General Corporation Laws provides
        as
        follows: </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>78.751
        Indemnification of officers, directors, employees and agents; advance of
        expenses.</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1.
        A
        corporation may indemnify any person who was or is a party or is threatened
        to
        be made a party to any threatened, pending or completed action, suit or
        proceeding, whether civil, criminal, administrative or investigative, except
        an
        action by or in the right of the corporation, by reason of the fact that
        he is
        or was a director, officer, employee or agent of the corporation, or is or
        was
        serving at the request of the corporation as a director, officer, employee
        or
        agent of another corporation, partnership, joint venture, trust or other
        enterprise, against expenses, including attorney's fees, judgments, fines
        and
        amounts paid in settlement actually and reasonably incurred by him in connection
        with the action, suitor proceeding if he acted in good faith and in a manner
        which he reasonably believed to be in or not opposed to the best interests
        of
        the corporation, and, with respect to any criminal action or proceeding,
        had no
        reasonable cause to believe his conduct was unlawful. The termination of
        any
        action, suit or proceeding by judgment, order, settlement, conviction, or
        upon a
        plea of nolo contendere or its equivalent, does not, of itself, create a
        presumption that the person did not act in good faith and in a manner which
        he
        reasonably believed to be in or not opposed to the best interests of the
        corporation, and that, with respect to any criminal action or proceeding,
        he had
        reasonable cause to believe that his conduct was unlawful.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2.
        A
        corporation may indemnify any person who was or is a party or is threatened
        to
        be made a party to any threatened, pending or completed action or suit by
        or in
        the right of the corporation to procure a judgment in its favor by reason
        of the
        fact that he is or was a director, officer, employee or agent of the
        corporation, or is or was serving at the request of the corporation as a
        director, officer, employee or agent of another corporation, partnership,
        joint
        venture, trust or other enterprise against expenses, including amounts paid
        in
        settlement and attorneys' fees actually and reasonably incurred by him in
        connection with the defense or settlement of the action or suit if he acted
        in
        good faith and in a manner which he reasonably believed to be in or not opposed
        to the best interests of the corporation. Indemnification may not be made
        for
        any claim, issue or matter as to which such a person has been adjudged by
        a
        court of competent jurisdiction, after exhaustion of all appeals there from,
        to
        be liable to the corporation or for amounts paid in settlement to the
        corporation, unless and only to the extent that the court in which the action
        or
        suit was brought or other court of competent jurisdiction determines upon
        application that in view of all the circumstances of the case, the person
        is
        fairly and reasonably entitled to indemnity for such expenses as the court
        deems
        proper.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3.
        To the
        extent that a director, officer, employee or agent of a corporation has been
        successful on the merits or otherwise in defense of any action, suit or
        proceeding referred to in subsections 1 and 2, or in defense of any claim,
        issue
        or matter therein, he must be indemnified by the corporation against expenses,
        including attorneys' fees, actually and reasonably incurred by him in connection
        with the defense.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.
        Any
        indemnification under subsections 1 and 2, unless ordered by a court or advanced
        pursuant to subsection 5, must be made by the corporation only as authorized
        in
        the specific case upon a determination that indemnification of the director,
        officer, employee or agent is proper in the circumstances. The determination
        must be made: (a) By the stockholders: (b) By the board of directors by majority
        vote of a quorum consisting o directors who were not parties to act, suit
        or
        proceeding; (c) If a majority vote of a quorum consisting of directors who
        were
        not parties to the act, suit or proceeding so orders, by independent legal
        counsel in a written opinion; or (d) If a quorum consisting of directors
        who
        were not parties to the act, suit or proceeding cannot to obtained, by
        independent legal counsel in a written opinion; or</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">5.
        The
        Articles of Incorporation, the Bylaws or an agreement made by the corporation
        may provide that the expenses of officers and directors incurred in defending
        a
        civil or criminal, suit or proceeding must be paid by the corporation as
        they
        are incurred and in advance of the final disposition of the action, suit
        or
        proceeding, upon receipt of an undertaking by or on behalf of the director
        or
        officer to repay the amount if it is ultimately determined by a court of
        competent jurisdiction that he is not entitled to be indemnified by corporation.
        The provisions of this subsection do not affect any rights to advancement
        of
        expenses to which corporate personnel other than the directors or officers
        may
        be entitled under any contract or otherwise by law.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">6.
        The
        indemnification and advancement of expenses authorized in or ordered by a
        court
        pursuant to this section: (a) Does not exclude any other rights to which
        a
        person seeking indemnification or advancement of expenses may be entitled
        under
        the articles of incorporation or any bylaw, agreement, vote of stockholders
        or
        disinterested directors or otherwise, for either an action in his official
        capacity or an action in another capacity while holding his office, except
        that
        indemnification, unless ordered by a court pursuant to subsection 2 or for
        the
        advancement of expenses made pursuant to subsection 5, may not be made to
        or on
        behalf of any director or officer if a final adjudication establishes that
        his
        act or omissions involved intentional misconduct, fraud or a knowing violation
        of the law and was material to the cause of action. (b) Continues for a person
        who has ceased to be a director, officer, employee or agent and endures to
        the
        benefit of the heirs, executors and administrators of such a person. Insofar
        as
        indemnification for liabilities arising under the Securities Act may be
        permitted to directors, officers and controlling persons of the Registrant
        pursuant to the foregoing provisions, or otherwise, the Registrant has 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. In the event that a claim for indemnification
        against such liabilities (other than the payment by the registrant of expenses
        incurred or paid by a director, officer or controlling person of the Registrant
        in the successful defense of any action, suit or proceeding) is asserted
        by such
        director, officer or controlling person in connection with the securities
        being
        registered, the Registrant 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 by it is against public
        policy as expressed in the Securities Act and will be governed by the final
        adjudication of such issue.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
        7.
        EXEMPTION FROM REGISTRATION CLAIMED.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
        applicable.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div><br>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
        8.
        EXHIBITS.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.1
        -
        Consulting Agreement with Dan Seifer Dated January 9, 2006</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">5.1
        -
        Consent and Opinion of Gregory Bartko, Esq.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">23.1
        -
        Consent of PKF, Certified Public Accountants, A Professional Corporation
        </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
        9.
        UNDERTAKINGS.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)
        The
        undersigned Company hereby undertakes:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)
        To
        file, during any period in which offers or sales are being made, a
        post-effective amendment to this registration statement to include any material
        information with respect to the plan of distribution not previously disclosed
        in
        the registration statement or any material change to such information in
        the
        registration statement.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)
        That,
        for the purpose of determining any liability under the Securities Act of
        1933,
        each such post-effective amendment shall be deemed to be a new registration
        statement relating to the securities offered therein, and the offering of
        such
        securities at that time shall be deemed to be the initial bona fide offering
        thereof.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(3)
        To
        remove from registration by means of a post-effective amendment any of the
        securities being registered which remain unsold at the termination of the
        offering.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)
        The
        undersigned Registrant hereby undertakes that, for purposes of determining
        any
        liability under the Securities Act of 1933, each filing of the Company's
        annual
        report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange
        Act
        of 1934 (and, where applicable, each filing of an employee benefit plan's
        annual
        report pursuant to Section 15(d) of the Securities Exchange Act of 1934)
        that is
        incorporated by reference in the registration statement shall be deemed to
        be a
        new registration statement relating to the securities offered therein, and
        the
        offering of such securities at that time shall be deemed to be the initial
        bona
        fide offering thereof.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)
        Insofar as indemnification for liabilities arising under Securities Act of
        1933
        may be permitted to directors, officers, and controlling persons of the Company
        pursuant to the foregoing provisions, or otherwise, the Company has been
        advised
        that in the opinion of the Securities and Exchange Commission such
        indemnification is against public policy as expressed in the Act and is,
        therefore, unenforceable. In the event that a claim for indemnification against
        such liabilities (other than payment by the Company of expenses paid or incurred
        by a director, officer or controlling person of the Company in the successful
        defense of any action, suit, or proceeding) is asserted by such director,
        officer, or controlling person in connection with the securities being
        registered, the Company 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 by it is against public
        policy as expressed in the Act and will be governed by the final adjudication
        of
        such issue.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div><br>
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          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
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          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
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      </div><br>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SIGNATURES</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
        to the requirements of the Securities Act of 1933, the Registrant hereby
        certifies that it has reasonable grounds to believe that it meets all of
        the
        requirements for filing on Form S-8 and has duly caused this Registration
        Statement to be signed on its behalf by the undersigned, thereunto duly
        authorized, in the City of Cincinnati, Ohio on this 17th day of January,
        2006.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Resolve
        Staffing, Inc.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:
        /s/
        Ron Heineman</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">----------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Ron
        Heineman, President</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
        to the requirements of the Securities Act of 1933, this Registration Statement
        has been signed by the following persons in the capacities and on the dates
        indicated:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">January
        17, 2006</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br>&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">/s/
        Ron
        Heineman</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Ron
        Heineman</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
        Executive Officer and Director</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    </div>
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{"company-data": {"conformed-name": "RESOLVE STAFFING INC", "cik": "0001106207", "assigned-sic": "7363", "irs-number": "330850639", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-131149", "film-number": "06538870"}, "business-address": {"street1": "105 N FALKENBURG ROAD", "street2": "SUITE B", "city": "TAMPA", "state": "FL", "zip": "33619", "phone": "813-662-0074"}, "mail-address": {"street1": "105 N FALKENBURG ROAD", "street2": "SUITE B", "city": "TAMPA", "state": "FL", "zip": "33619"}, "former-company": [{"former-conformed-name": "COLUMBIALUM STAFFING INC", "date-changed": "20020222"}, {"former-conformed-name": "COLUMBIALUM LTD", "date-changed": "20000210"}]}
Resolve Staffing S-8 01-17-05
As
        filed
        with the Securities and Exchange Commission
On
        January 17, 2006
U.
        S.
        SECURITIES AND EXCHANGE COMMISSION
WASHINGTON,
        D.C. 20549
FORM
        S-8
REGISTRATION
        STATEMENT
UNDER
        THE
        SECURITIES ACT OF 1933
Resolve
        Staffing, Inc.
------------------------------------------------------
(EXACT
        NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
NEVADA
33-0850639
(STATE
                  OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION)
(IRS
                  EMPLOYER IDENTIFICATION NO.)
3235
        Omni
        Drive, Cincinnati, OH 45245
-------------------------------------------------
        ----------
(Address
        of principal executive offices) (Zip Code)
Registrant's
        telephone number, including area code: (800) 894-4250
Consulting
        Agreement For Dan Seifer
(Full
        title of the plan)
Ron
        Heineman, Chief Executive Officer
Resolve
        Staffing, Inc.
3235
        Omni
        Drive
Cincinnati,
        OH 45245
(800)
        894-4250
-------------------------------------------------------------
COPIES
        OF
        COMMUNICATIONS TO:
Gregory
        Bartko, Esq.
Law
        Office of Gregory Bartko
3475
        Lenox Road, Suite 400
Atlanta,
        GA 30326
404-238—0550
CALCULATION
        OF REGISTRATION FEE
Title
                  of Securities to be Registered (1)
Amount
                  of Shares to be Registered
Proposed
                  Maximum Offering Price per Share (2)
Proposed
                  Maximum Aggregate Offering Price (2)
Amount
                  of Registration Fee (2)
Common
                  Stock, par value $.0001 per share
4,000,000
$1.50
$6,000,000
$642.00
(1)
        Pursuant to Rule 416(c) under the Securities Act of 1933, this Registration
        Statement covers options to purchase shares of the Registrant's common stock,
        par value $.0001 per share, pursuant to the attached consulting agreement
        entered into between the Registrant and Daniel Seifer, which is the subject
        of
        this Registration Statement ("Consulting Agreement").
(2)
        Estimated for the purpose of calculating the registration fee pursuant to
        Rule
        457(g) under the Securities Act of 1933, as amended ("Securites Act") based upon
        the exercise price of the options as set by the Board of Directors and as
        provided in the Consulting Agreement.
PART
        II
Information
        Required in the Registration Statement
ITEM
        3.
        INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE
The
        following documents are incorporated by reference in this Registration Statement
        and made a part hereof:
(a)
        Our
        Annual Report on Form 10-KSB for the year ended December 31, 2004 and filed
        pursuant to Section 15(d) of the Securities Exchange Act of 1934 ("1934
        Act").
(b)
        Our
        Quarterly Reports on Forms 10-QSB for the quarters ended March 31, 2005,
        June
        30, 2005 and September 30, 2005, filed pursuant to Section 15(d) of the 1934
        Act.
(c)
        All
        other documents filed by us after the date of this Registration Statement
        under
        Section 13(a), 13(c), 14 and 15(d) of the 1934 Act, after the date hereof
        and
        prior to the filing of a post-effective amendment to the registration statement
        which indicates that all securities offered have been sold or which de-registers
        all securities then remaining in the registration statement and to be part
        thereof from the date of filing of such documents.
ITEM
        4.
        DESCRIPTION OF SECURITIES.
Not
        Applicable.
ITEM
        5.
        INTERESTS OF NAMED EXPERTS AND COUNSEL.
None.
ITEM
        6.
        INDEMNIFICATION OF DIRECTORS AND OFFICERS.
The
        Articles of Incorporation of the company provide for indemnification of
        employees and officers in certain cases. Insofar as indemnification for
        liabilities arising under the Securities Act of 1933 may be permitted to
        directors, officers or persons controlling the Registrant pursuant to the
        foregoing provisions, the Registrant has been informed that in the opinion
        of
        the U.S. Securities and Exchange Commission, such indemnification is against
        public policy as expressed in the Act and is therefore
        unenforceable.
In
        addition, Section 78.751 of the Nevada General Corporation Laws provides
        as
        follows:
78.751
        Indemnification of officers, directors, employees and agents; advance of
        expenses.
1.
        A
        corporation may indemnify any person who was or is a party or is threatened
        to
        be made a party to any threatened, pending or completed action, suit or
        proceeding, whether civil, criminal, administrative or investigative, except
        an
        action by or in the right of the corporation, by reason of the fact that
        he is
        or was a director, officer, employee or agent of the corporation, or is or
        was
        serving at the request of the corporation as a director, officer, employee
        or
        agent of another corporation, partnership, joint venture, trust or other
        enterprise, against expenses, including attorney's fees, judgments, fines
        and
        amounts paid in settlement actually and reasonably incurred by him in connection
        with the action, suitor proceeding if he acted in good faith and in a manner
        which he reasonably believed to be in or not opposed to the best interests
        of
        the corporation, and, with respect to any criminal action or proceeding,
        had no
        reasonable cause to believe his conduct was unlawful. The termination of
        any
        action, suit or proceeding by judgment, order, settlement, conviction, or
        upon a
        plea of nolo contendere or its equivalent, does not, of itself, create a
        presumption that the person did not act in good faith and in a manner which
        he
        reasonably believed to be in or not opposed to the best interests of the
        corporation, and that, with respect to any criminal action or proceeding,
        he had
        reasonable cause to believe that his conduct was unlawful.
2.
        A
        corporation may indemnify any person who was or is a party or is threatened
        to
        be made a party to any threatened, pending or completed action or suit by
        or in
        the right of the corporation to procure a judgment in its favor by reason
        of the
        fact that he is or was a director, officer, employee or agent of the
        corporation, or is or was serving at the request of the corporation as a
        director, officer, employee or agent of another corporation, partnership,
        joint
        venture, trust or other enterprise against expenses, including amounts paid
        in
        settlement and attorneys' fees actually and reasonably incurred by him in
        connection with the defense or settlement of the action or suit if he acted
        in
        good faith and in a manner which he reasonably believed to be in or not opposed
        to the best interests of the corporation. Indemnification may not be made
        for
        any claim, issue or matter as to which such a person has been adjudged by
        a
        court of competent jurisdiction, after exhaustion of all appeals there from,
        to
        be liable to the corporation or for amounts paid in settlement to the
        corporation, unless and only to the extent that the court in which the action
        or
        suit was brought or other court of competent jurisdiction determines upon
        application that in view of all the circumstances of the case, the person
        is
        fairly and reasonably entitled to indemnity for such expenses as the court
        deems
        proper.
3.
        To the
        extent that a director, officer, employee or agent of a corporation has been
        successful on the merits or otherwise in defense of any action, suit or
        proceeding referred to in subsections 1 and 2, or in defense of any claim,
        issue
        or matter therein, he must be indemnified by the corporation against expenses,
        including attorneys' fees, actually and reasonably incurred by him in connection
        with the defense.
4.
        Any
        indemnification under subsections 1 and 2, unless ordered by a court or advanced
        pursuant to subsection 5, must be made by the corporation only as authorized
        in
        the specific case upon a determination that indemnification of the director,
        officer, employee or agent is proper in the circumstances. The determination
        must be made: (a) By the stockholders: (b) By the board of directors by majority
        vote of a quorum consisting o directors who were not parties to act, suit
        or
        proceeding; (c) If a majority vote of a quorum consisting of directors who
        were
        not parties to the act, suit or proceeding so orders, by independent legal
        counsel in a written opinion; or (d) If a quorum consisting of directors
        who
        were not parties to the act, suit or proceeding cannot to obtained, by
        independent legal counsel in a written opinion; or
5.
        The
        Articles of Incorporation, the Bylaws or an agreement made by the corporation
        may provide that the expenses of officers and directors incurred in defending
        a
        civil or criminal, suit or proceeding must be paid by the corporation as
        they
        are incurred and in advance of the final disposition of the action, suit
        or
        proceeding, upon receipt of an undertaking by or on behalf of the director
        or
        officer to repay the amount if it is ultimately determined by a court of
        competent jurisdiction that he is not entitled to be indemnified by corporation.
        The provisions of this subsection do not affect any rights to advancement
        of
        expenses to which corporate personnel other than the directors or officers
        may
        be entitled under any contract or otherwise by law.
6.
        The
        indemnification and advancement of expenses authorized in or ordered by a
        court
        pursuant to this section: (a) Does not exclude any other rights to which
        a
        person seeking indemnification or advancement of expenses may be entitled
        under
        the articles of incorporation or any bylaw, agreement, vote of stockholders
        or
        disinterested directors or otherwise, for either an action in his official
        capacity or an action in another capacity while holding his office, except
        that
        indemnification, unless ordered by a court pursuant to subsection 2 or for
        the
        advancement of expenses made pursuant to subsection 5, may not be made to
        or on
        behalf of any director or officer if a final adjudication establishes that
        his
        act or omissions involved intentional misconduct, fraud or a knowing violation
        of the law and was material to the cause of action. (b) Continues for a person
        who has ceased to be a director, officer, employee or agent and endures to
        the
        benefit of the heirs, executors and administrators of such a person. Insofar
        as
        indemnification for liabilities arising under the Securities Act may be
        permitted to directors, officers and controlling persons of the Registrant
        pursuant to the foregoing provisions, or otherwise, the Registrant has 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. In the event that a claim for indemnification
        against such liabilities (other than the payment by the registrant of expenses
        incurred or paid by a director, officer or controlling person of the Registrant
        in the successful defense of any action, suit or proceeding) is asserted
        by such
        director, officer or controlling person in connection with the securities
        being
        registered, the Registrant 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 by it is against public
        policy as expressed in the Securities Act and will be governed by the final
        adjudication of such issue.
ITEM
        7.
        EXEMPTION FROM REGISTRATION CLAIMED.
Not
        applicable.
ITEM
        8.
        EXHIBITS.
4.1
        -
        Consulting Agreement with Dan Seifer Dated January 9, 2006
5.1
        -
        Consent and Opinion of Gregory Bartko, Esq.
23.1
        -
        Consent of PKF, Certified Public Accountants, A Professional Corporation
ITEM
        9.
        UNDERTAKINGS.
(a)
        The
        undersigned Company 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 include any material
        information with respect to the plan of distribution not previously disclosed
        in
        the registration statement or any material change to such information in
        the
        registration statement.
(2)
        That,
        for the purpose of determining any liability under the Securities Act of
        1933,
        each such post-effective amendment shall be deemed to be a new registration
        statement relating to the securities offered therein, and the offering of
        such
        securities at that time shall be deemed 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 which remain unsold at the termination of the
        offering.
(b)
        The
        undersigned Registrant hereby undertakes that, for purposes of determining
        any
        liability under the Securities Act of 1933, each filing of the Company's
        annual
        report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange
        Act
        of 1934 (and, where applicable, each filing of an employee benefit plan's
        annual
        report pursuant to Section 15(d) of the Securities Exchange Act of 1934)
        that is
        incorporated by reference in the registration statement shall be deemed to
        be a
        new registration statement relating to the securities offered therein, and
        the
        offering of such securities at that time shall be deemed to be the initial
        bona
        fide offering thereof.
(c)
        Insofar as indemnification for liabilities arising under Securities Act of
        1933
        may be permitted to directors, officers, and controlling persons of the Company
        pursuant to the foregoing provisions, or otherwise, the Company has been
        advised
        that in the opinion of the Securities and Exchange Commission such
        indemnification is against public policy as expressed in the Act and is,
        therefore, unenforceable. In the event that a claim for indemnification against
        such liabilities (other than payment by the Company of expenses paid or incurred
        by a director, officer or controlling person of the Company in the successful
        defense of any action, suit, or proceeding) is asserted by such director,
        officer, or controlling person in connection with the securities being
        registered, the Company 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 by it is against public
        policy as expressed in the Act and will be governed by the final adjudication
        of
        such issue.
SIGNATURES
Pursuant
        to the requirements of the Securities Act of 1933, the Registrant hereby
        certifies that it has reasonable grounds to believe that it meets all of
        the
        requirements for filing on Form S-8 and has duly caused this Registration
        Statement to be signed on its behalf by the undersigned, thereunto duly
        authorized, in the City of Cincinnati, Ohio on this 17th day of January,
        2006.
Resolve
        Staffing, Inc.
By:
        /s/
        Ron Heineman
----------------------------
Ron
        Heineman, President
Pursuant
        to the requirements of the Securities Act of 1933, this Registration Statement
        has been signed by the following persons in the capacities and on the dates
        indicated:
January
        17, 2006
/s/
        Ron
        Heineman
------------------------------
Ron
        Heineman
Chief
        Executive Officer and Director