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      <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: 12pt; FONT-FAMILY: Times New Roman"><strong>UNITED
        STATES</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: 12pt; FONT-FAMILY: Times New Roman"><strong>SECURITIES
        AND EXCHANGE COMMISSION</strong></font></div>
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        D.C. 20549</strong></font></div>
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      <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: 18pt; FONT-FAMILY: Times New Roman"><strong>FORM
        8-K</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>CURRENT
        REPORT </strong></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"><strong>Pursuant
        to Section 13 OR 15(d) of The Securities Exchange Act of
        1934</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"><a name="fis_unidentified_table"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Date
        of Report (Date of Earliest Event Reported): November 23,
        2005</strong></font></a></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: 18pt; FONT-FAMILY: Times New Roman"><strong>WILSON
        BROTHERS USA, INC.</strong></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"><strong>(Exact
        name of registrant as specified in its charter)</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
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                  <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>Illinois</strong></font></div>
                </td>
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                  <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>000-51095</strong></font></div>
                </td>
                <td valign="top" width="27%">
                  <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>56-1574463</strong></font></div>
                </td>
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                  <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>(State
                    or other jurisdiction of</strong></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"><strong>incorporation)</strong></font></div>
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                  <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>(Commission
                    File </strong></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"><strong>Number)</strong></font></div>
                </td>
                <td valign="top" width="27%">
                  <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>(I.R.S.
                    Employer</strong></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"><strong>Identification
                    Number)</strong></font></div>
                </td>
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              <tr>
                <td valign="top" width="27%">&#160;</td>
                <td valign="top" width="27%">&#160;</td>
                <td valign="top" width="27%">&#160;</td>
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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>
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                  <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>1072
                    U.S. Highway 175</strong></font></div>
                </td>
                <td valign="top" width="40%">&#160;</td>
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                  <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>Kaufman,
                    Texas </strong></font></div>
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                <td valign="top" width="40%">
                  <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>75142</strong></font></div>
                </td>
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                  <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>(Address
                    of principal executive offices)</strong></font></div>
                </td>
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                  <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>(Zip
                    Code)</strong></font></div>
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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>
      <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>(972)
        962-5484</strong></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"><strong>Registrant&#8217;s
        telephone number, including area code </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>N/A</strong></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"><strong>(Former
        name or former address, if changed since last report)</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="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Check
        the
        appropriate box below if the Form 8-K filing is intended to simultaneously
        satisfy the filing obligation of the registrant under any of the following
        provisions:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt"></font>&#160;</div>
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            <tr valign="top" style="LINE-HEIGHT: 1.25">
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                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;Written
                  communications pursuant to Rule 425 under the Securities Act (17
                  CFR
                  230.425)</font></div>
              </td>
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                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;Soliciting
                  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                  240.14a-12)</font></div>
              </td>
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        </table>
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      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="FONT-FAMILY: Wingdings" size="3">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;Pre-commencement
                  communications pursuant to Rule 14d-2(b) under the Exchange Act
                  (17 CFR
                  240.14d-2(b))</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="FONT-FAMILY: Wingdings" size="3">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;Pre-commencement
                  communications pursuant to Rule 13e-4(c) under the Exchange Act
                  (17 CFR
                  240.13e-4(c))</font></div>
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            </tr>

        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <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="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
        1.01</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Entry
        into a Material Definitive Agreement. </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 style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
        November 23, 2005, Numo Manufacturing, Inc. (&#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Numo</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;),
        a
        wholly-owned subsidiary of Wilson Brothers USA, Inc. (the &#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Company</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;),
        together with the Company and John H. Sanford, the Company&#8217;s Chief Executive
        Officer and Chief Financial Officer, entered into a series of transactions
        to&#160;r<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">efinance&#160;</font>
        Numo&#8217;s outstanding debt (the &#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Refinancing
        Transaction</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;).
        The
        material agreements relating to the Refinancing Transaction include the Loan
        and
        Security Agreement, dated November 23, 2005, between Numo and FCC, LLC, d/b/a
        First Capital (&#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>First
        Capital,</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;
        and
        such agreement, the &#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Bank
        Loan Agreement</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;),
        the
        Variable Rate-Installment Note, dated November 23, 2005, between Numo and
        Comerica Bank (the &#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Comerica</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">,&#8221;
        and
        such agreement, the &#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Installment
        Note</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;)
        and
        the Variable Rate-Single Payment Note, dated November 23, 2005, between Numo
        and
        Comerica (such agreement, the &#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Single
        Payment Note</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;).
        The
        terms of the Bank Loan Agreement, the Installment Note, the Single Payment
        Note
        and the Refinancing Transaction are described in Item 2.03 of this report,
        which
        is incorporated by reference into this Item 1.01.</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"><strong>Item
        1.02</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Termination
        of a Material Definitive Agreement.</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 style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
        connection with the Refinancing Transaction, the terms of the Master Revolving
        Note, Third Amendment to Credit Agreement and First Amendment to Advance
        Formula
        Agreement between Numo and Comerica dated July 10, 2003 (collectedly, the
        &#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Comerica
        Loans</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;)
        were
        terminated when Numo repaid the $3,377,846.76 outstanding principal balance,
        accrued interest and certain other fees on all of its outstanding obligations
        to
        Comerica on November 23, 2005. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        Comerica Loans had previously been amended by a series of Forbearance and
        Loan
        Modification Agreements during 2004 through 2005, the last of which was the
        Fifth Forbearance and Loan Modification Agreement dated September 15, 2005
        between Numo and Comerica (collectively, the &#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Forbearance
        Agreements&#8221;</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">).
        The
        Forbearance Agreements extended the term of the Comerica Loans, modified
        the
        interest rate and imposed certain modification and continuation fees. In
        addition, the terms of the Forbearance Agreements had Mr. Sanford personally
        guarantee up to the greater of $350,000 or the over advanced amounts as defined
        in the Forbearance Agreements to provide for additional security for the
        Numo
        indebtedness. The Forbearance Agreements were terminated as a result of the
        repayment of the Comerica Loans.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
        to the terms of the Installment Note and the Single Payment Note, Comerica
        loaned Numo $500,000 and $125,000, respectively. The terms of the Installment
        Note and the Single Payment Note are described in Item 2.03 of this report,
        which is incorporated by reference into this Item 1.02.</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"><strong>Item
        2.03</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Creation
        of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet
        Arrangement of a Registrant.</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 style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        debt
        obligations from the Refinancing Transaction include: (1) the $3,750,000
        Bank
        Loan Agreement with First Capital, which includes a $3,500,000 revolving
        line of
        credit and a $250,000 term loan; (2) the $500,000 loan from Comerica governed
        by
        the Installment Note; and (3) the $125,000 loan from Comerica governed by
        the
        Single Payment Note. Proceeds from the Refinancing Transaction were used
        by Numo
        to repay in full the Comerica Loans and to fund operations. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
        connection with the Bank Loan Agreement, the Company and Mr. Sanford
        (collectively, the &#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Guarantors</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;)
        each
        executed an unconditional guarantee of Numo&#8217;s obligations to First Capital and
        provided First Capital a security interest in all of such Guarantors&#8217; property.
        In addition, each Guarantor executed an unlimited guarantee of all of Numo&#8217;s
        existing and future indebtedness to Comerica. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
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          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
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      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        material terms of the Bank Loan Agreement, the Installment Note and the Single
        Payment Note are as follows:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>Bank
        Loan Agreement</em></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.
        The
        Bank Loan Agreement consists of a revolving line of credit of $3,500,000
        (the
&#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Maximum
        Credit Amount</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;)
        and a
        term loan of $250,000. Interest on both loans is the greater of (i) the &#8220;Prime
        Rate&#8221; or (ii) 5.5% </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>plus</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
        2.5%.
        Payment of any amounts covered by the revolving line of credit and the term
        loan
        is due upon termination of the Bank Loan Agreement. In addition, Numo is
        required to make payments on the term loan of $4,166,67, plus accrued interest,
        on a monthly basis, beginning on&#160;January 1, 2006&#160;and, unless
        the Bank
        Loan Agreement is terminated earlier, make final payment of all remaining
        amounts, plus accrued interest, on December 31, 2010. The &#8220;Prime Rate&#8221; is, at
        any time, the rate of interest as noted in </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>The
        Wall Street Journal</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">,
        Money
        Rate section. Pursuant to the Bank Loan Agreement, the loans are collateralized
        by all of Numo&#8217;s accounts, inventory, equipment, goods, general intangibles,
        negotiable collateral, investment property and securities as well as other
        property of Numo. First Capital charges a facility fee of 1% of the total
        Maximum Credit Amount per year. In addition, Numo will pay First Capital
        a
        monthly collateral management fee of $1,500. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        Bank
        Loan Agreement includes customary representations and warranties and affirmative
        and negative covenants including, among others, covenants relating to financial
        reporting, maintenance of financial ratios, incurrence of liens, sale or
        disposition of assets and incurrence of other indebtedness, the payment of
        dividends and the repurchase or redemption of its capital stock. The Bank
        Loan
        Agreement contains certain other representations and warranties, affirmative
        and
        negative covenants that are customary for credit arrangements of this
        type.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        Bank
        Loan Agreement also provides for customary events of default including, among
        other things, failure to pay any principal or interest when due, certain
        defaults upon other outstanding indebtedness, failure to comply with certain
        covenants, and certain insolvency or receivership events affecting Numo or
        the
        Guarantors. In addition to other available remedies, upon an event of default,
        First Capital can, without demand or notice, terminate the Bank Loan Agreement
        and declare all amounts owing under the Bank Loan Agreement immediately due
        and
        payable. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>Installment
        Note.</em></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
        The
        Installment Note is for $500,000. It is to be repaid in monthly installments
        of
        $10,000 from December 10, 2005 through February 10, 2006 and monthly
        installments of $15,000 from March 10, 2006 through October 10, 2006. The
        remaining balance, including the unpaid interest, is due November 10, 2006.
        The
        interest rate on the Installment Note is the lesser of (i) 17.5% per annum
        or
        (ii) Comerica&#8217;s &#8220;Prime Rate&#8221; plus: (a) 5.25% per annum from November 23, 2005
        through December 31, 2005; (b) 5.75% per annum from January 1, 2006 through
        March 31, 2006; (c) 6.25% per annum from April 1, 2006 through June 30, 2006;
        (d) 7.25% per annum from July 1, 2006 through September 30, 2006; and (e)
        8.25%
        from October 1, 2006 to November 10, 2006; but in no event shall exceed the
        maximum rate permitted by law. Comerica&#8217;s Prime Rate is the annual rate of
        interest designated by Comerica and which is changed from time to time. A
        late
        payment charge equal to a reasonable amount not to exceed 5% of the late
        payment
        may be charged on the payment not received by Comerica within 10 calendar
        days
        after the payment due date.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        Installment Note provides for customary events of default with corresponding
        grace periods, including, among other things, failure to pay any principal
        or
        interest when due, failure to comply with certain covenants, certain insolvency
        or receivership events affecting Numo or the Guarantors. In addition to other
        available remedies, upon an event of default, Comerica can, with or without
        notice, declare all amounts owing under the Installment Note immediately
        due and
        payable, sell or liquidate any or all of the collateral and increase the
        interest rate by an additional 3%. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
        </div>
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          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
        </div>
        <div>&#160;</div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>Single
        Payment Note. </em></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        Single Payment Note is for $125,000. The interest is to be paid monthly.
        If all
        liabilities to Comerica are paid in full by December 31, 2005, then the Single
        Payment Note will be reduced by $50,000. If all liabilities to Comerica are
        not
        paid in full before December 31, 2005, but are paid in full by March 31,
        2006,
        then the Single Payment Note will be reduced by $25,000. If all liabilities
        to
        Comerica are not paid in full by March 31, 2006, then the Single Payment
        Note
        will be due in full at maturity with no reduction. The principal and unpaid
        interest is to be repaid on November 10, 2006. The interest rate on the Single
        Payment Note is the lesser of (i) 17.5% per annum or (ii) Comerica&#8217;s &#8220;Prime
        Rate&#8221; plus: (a) 5.25% per annum from November 23, 2005 through December 31,
        2005; and (b) 9.75% per annum from January 1, 2006 through November 10, 2006;
        but shall not exceed the maximum rate permitted by law. Comerica&#8217;s Prime Rate is
        the annual rate of interest designated by Comerica and which is changed from
        time to time. A late payment charge equal to a reasonable amount not to exceed
        5% of the late payment may be charged on the payment not received by Comerica
        within 10 calendar days after the payment due date.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        Single Payment Note provides for customary events of default with corresponding
        grace periods, including, among other things, failure to pay any principal
        or
        interest when due, failure to comply with certain covenants, certain insolvency
        or receivership events affecting Numo or the Guarantors. In addition to other
        available remedies, upon an event of default, Comerica can, with or without
        notice, declare all amounts owing under the Single Payment Note immediately
        due
        and payable, sell or liquidate any or all of the collateral or increase the
        interest rate by an additional 3%. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
        connection with the Installment Note and the Single Payment Note, Numo granted
        Comerica a third priority security interest with respect to all of its property,
        including without limitation, its land, contracts, leases and rents, pursuant
        to
        that certain Deed of Trust, Security Agreement and Assignment of Rents entered
        into with Comerica as of November 23, 2005 (the &#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Deed
        of Trust</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;).
        In
        the Deed of Trust, Numo granted, to the Trustee, its property in trust, for
        the
        use and benefit of Comerica, to have and to hold the property unto Trustee
        until
        the indebtedness to Comerica is fully paid and satisfied. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
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        </div>
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      </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">SIGNATURES</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">Pursuant
        to the requirements of the Securities Exchange Act of 1934, the registrant
        has
        duly caused this report to be signed on its behalf by the undersigned hereunto
        duly authorized.</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: 72pt; TEXT-INDENT: 36pt; 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="left">
        <table align="center" bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" width="100%">

            <tr valign="top" bgcolor="#ffffff">
              <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
              <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
              <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
              <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">WILSON
                BROTHERS USA, INC.</font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date:&#160;November
                30, 2005</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:&#160;&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">/s/&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">James
                R. Emmons</font></font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td colspan="2"><font style="FONT-FAMILY: Times New Roman" size="1">&#160;</font></td>
              <td align="left">
                <hr style="COLOR: #000000" align="left" noshade size="2" width="80%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">James
                R. Emmons</font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
                Accounting Officer</font></td>
            </tr>

        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 216pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
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{"company-data": {"conformed-name": "WILSON BROTHERS USA INC", "cik": "0000107469", "assigned-sic": "3231", "irs-number": "361971260", "state-of-incorporation": "IL", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-51095", "film-number": "051234432"}, "business-address": {"street1": "24 GADSDEN STREET", "street2": "SUITE C", "city": "CHARLESTON", "state": "SC", "zip": "29401", "phone": "8437238684"}, "mail-address": {"street1": "24 GADSDEN STREET", "street2": "SUITE C", "city": "CHARLESTON", "state": "SC", "zip": "29401"}, "former-company": {"former-conformed-name": "WILSON BROTHERS", "date-changed": "19920703"}}
UNITED
        STATES
SECURITIES
        AND EXCHANGE COMMISSION
Washington,
        D.C. 20549
FORM
        8-K
CURRENT
        REPORT
Pursuant
        to Section 13 OR 15(d) of The Securities Exchange Act of
        1934
Date
        of Report (Date of Earliest Event Reported): November 23,
        2005
WILSON
        BROTHERS USA, INC.
(Exact
        name of registrant as specified in its charter)
Illinois
000-51095
56-1574463
(State
                    or other jurisdiction of
incorporation)
(Commission
                    File
Number)
(I.R.S.
                    Employer
Identification
                    Number)
1072
                    U.S. Highway 175
Kaufman,
                    Texas
75142
(Address
                    of principal executive offices)
(Zip
                    Code)
(972)
        962-5484
Registrant's
        telephone number, including area code
N/A
(Former
        name or former address, if changed since last report)
Check
        the
        appropriate box below if the Form 8-K filing is intended to simultaneously
        satisfy the filing obligation of the registrant under any of the following
        provisions:
o
Written
                  communications pursuant to Rule 425 under the Securities Act (17
                  CFR
                  230.425)
o
Soliciting
                  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                  240.14a-12)
o
Pre-commencement
                  communications pursuant to Rule 14d-2(b) under the Exchange Act
                  (17 CFR
                  240.14d-2(b))
o
Pre-commencement
                  communications pursuant to Rule 13e-4(c) under the Exchange Act
                  (17 CFR
                  240.13e-4(c))
Item
        1.01
Entry
        into a Material Definitive Agreement.
On
        November 23, 2005, Numo Manufacturing, Inc. ("
Numo
"),
        a
        wholly-owned subsidiary of Wilson Brothers USA, Inc. (the "
Company
"),
        together with the Company and John H. Sanford, the Company's Chief Executive
        Officer and Chief Financial Officer, entered into a series of transactions
        to r
efinance
Numo's outstanding debt (the "
Refinancing
        Transaction
").
        The
        material agreements relating to the Refinancing Transaction include the Loan
        and
        Security Agreement, dated November 23, 2005, between Numo and FCC, LLC, d/b/a
        First Capital ("
First
        Capital,
"
        and
        such agreement, the "
Bank
        Loan Agreement
"),
        the
        Variable Rate-Installment Note, dated November 23, 2005, between Numo and
        Comerica Bank (the "
Comerica
,"
        and
        such agreement, the "
Installment
        Note
")
        and
        the Variable Rate-Single Payment Note, dated November 23, 2005, between Numo
        and
        Comerica (such agreement, the "
Single
        Payment Note
").
        The
        terms of the Bank Loan Agreement, the Installment Note, the Single Payment
        Note
        and the Refinancing Transaction are described in Item 2.03 of this report,
        which
        is incorporated by reference into this Item 1.01.
Item
        1.02
Termination
        of a Material Definitive Agreement.
In
        connection with the Refinancing Transaction, the terms of the Master Revolving
        Note, Third Amendment to Credit Agreement and First Amendment to Advance
        Formula
        Agreement between Numo and Comerica dated July 10, 2003 (collectedly, the
        "
Comerica
        Loans
")
        were
        terminated when Numo repaid the $3,377,846.76 outstanding principal balance,
        accrued interest and certain other fees on all of its outstanding obligations
        to
        Comerica on November 23, 2005.
The
        Comerica Loans had previously been amended by a series of Forbearance and
        Loan
        Modification Agreements during 2004 through 2005, the last of which was the
        Fifth Forbearance and Loan Modification Agreement dated September 15, 2005
        between Numo and Comerica (collectively, the "
Forbearance
        Agreements"
).
        The
        Forbearance Agreements extended the term of the Comerica Loans, modified
        the
        interest rate and imposed certain modification and continuation fees. In
        addition, the terms of the Forbearance Agreements had Mr. Sanford personally
        guarantee up to the greater of $350,000 or the over advanced amounts as defined
        in the Forbearance Agreements to provide for additional security for the
        Numo
        indebtedness. The Forbearance Agreements were terminated as a result of the
        repayment of the Comerica Loans.
Pursuant
        to the terms of the Installment Note and the Single Payment Note, Comerica
        loaned Numo $500,000 and $125,000, respectively. The terms of the Installment
        Note and the Single Payment Note are described in Item 2.03 of this report,
        which is incorporated by reference into this Item 1.02.
Item
        2.03
Creation
        of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet
        Arrangement of a Registrant.
The
        debt
        obligations from the Refinancing Transaction include: (1) the $3,750,000
        Bank
        Loan Agreement with First Capital, which includes a $3,500,000 revolving
        line of
        credit and a $250,000 term loan; (2) the $500,000 loan from Comerica governed
        by
        the Installment Note; and (3) the $125,000 loan from Comerica governed by
        the
        Single Payment Note. Proceeds from the Refinancing Transaction were used
        by Numo
        to repay in full the Comerica Loans and to fund operations.
In
        connection with the Bank Loan Agreement, the Company and Mr. Sanford
        (collectively, the "
Guarantors
")
        each
        executed an unconditional guarantee of Numo's obligations to First Capital and
        provided First Capital a security interest in all of such Guarantors' property.
        In addition, each Guarantor executed an unlimited guarantee of all of Numo's
        existing and future indebtedness to Comerica.
The
        material terms of the Bank Loan Agreement, the Installment Note and the Single
        Payment Note are as follows:
Bank
        Loan Agreement
.
        The
        Bank Loan Agreement consists of a revolving line of credit of $3,500,000
        (the
"
Maximum
        Credit Amount
")
        and a
        term loan of $250,000. Interest on both loans is the greater of (i) the "Prime
        Rate" or (ii) 5.5%
plus
2.5%.
        Payment of any amounts covered by the revolving line of credit and the term
        loan
        is due upon termination of the Bank Loan Agreement. In addition, Numo is
        required to make payments on the term loan of $4,166,67, plus accrued interest,
        on a monthly basis, beginning on January 1, 2006 and, unless
        the Bank
        Loan Agreement is terminated earlier, make final payment of all remaining
        amounts, plus accrued interest, on December 31, 2010. The "Prime Rate" is, at
        any time, the rate of interest as noted in
The
        Wall Street Journal
,
        Money
        Rate section. Pursuant to the Bank Loan Agreement, the loans are collateralized
        by all of Numo's accounts, inventory, equipment, goods, general intangibles,
        negotiable collateral, investment property and securities as well as other
        property of Numo. First Capital charges a facility fee of 1% of the total
        Maximum Credit Amount per year. In addition, Numo will pay First Capital
        a
        monthly collateral management fee of $1,500.
The
        Bank
        Loan Agreement includes customary representations and warranties and affirmative
        and negative covenants including, among others, covenants relating to financial
        reporting, maintenance of financial ratios, incurrence of liens, sale or
        disposition of assets and incurrence of other indebtedness, the payment of
        dividends and the repurchase or redemption of its capital stock. The Bank
        Loan
        Agreement contains certain other representations and warranties, affirmative
        and
        negative covenants that are customary for credit arrangements of this
        type.
The
        Bank
        Loan Agreement also provides for customary events of default including, among
        other things, failure to pay any principal or interest when due, certain
        defaults upon other outstanding indebtedness, failure to comply with certain
        covenants, and certain insolvency or receivership events affecting Numo or
        the
        Guarantors. In addition to other available remedies, upon an event of default,
        First Capital can, without demand or notice, terminate the Bank Loan Agreement
        and declare all amounts owing under the Bank Loan Agreement immediately due
        and
        payable.
Installment
        Note.
The
        Installment Note is for $500,000. It is to be repaid in monthly installments
        of
        $10,000 from December 10, 2005 through February 10, 2006 and monthly
        installments of $15,000 from March 10, 2006 through October 10, 2006. The
        remaining balance, including the unpaid interest, is due November 10, 2006.
        The
        interest rate on the Installment Note is the lesser of (i) 17.5% per annum
        or
        (ii) Comerica's "Prime Rate" plus: (a) 5.25% per annum from November 23, 2005
        through December 31, 2005; (b) 5.75% per annum from January 1, 2006 through
        March 31, 2006; (c) 6.25% per annum from April 1, 2006 through June 30, 2006;
        (d) 7.25% per annum from July 1, 2006 through September 30, 2006; and (e)
        8.25%
        from October 1, 2006 to November 10, 2006; but in no event shall exceed the
        maximum rate permitted by law. Comerica's Prime Rate is the annual rate of
        interest designated by Comerica and which is changed from time to time. A
        late
        payment charge equal to a reasonable amount not to exceed 5% of the late
        payment
        may be charged on the payment not received by Comerica within 10 calendar
        days
        after the payment due date.
The
        Installment Note provides for customary events of default with corresponding
        grace periods, including, among other things, failure to pay any principal
        or
        interest when due, failure to comply with certain covenants, certain insolvency
        or receivership events affecting Numo or the Guarantors. In addition to other
        available remedies, upon an event of default, Comerica can, with or without
        notice, declare all amounts owing under the Installment Note immediately
        due and
        payable, sell or liquidate any or all of the collateral and increase the
        interest rate by an additional 3%.
Single
        Payment Note.
The
        Single Payment Note is for $125,000. The interest is to be paid monthly.
        If all
        liabilities to Comerica are paid in full by December 31, 2005, then the Single
        Payment Note will be reduced by $50,000. If all liabilities to Comerica are
        not
        paid in full before December 31, 2005, but are paid in full by March 31,
        2006,
        then the Single Payment Note will be reduced by $25,000. If all liabilities
        to
        Comerica are not paid in full by March 31, 2006, then the Single Payment
        Note
        will be due in full at maturity with no reduction. The principal and unpaid
        interest is to be repaid on November 10, 2006. The interest rate on the Single
        Payment Note is the lesser of (i) 17.5% per annum or (ii) Comerica's "Prime
        Rate" plus: (a) 5.25% per annum from November 23, 2005 through December 31,
        2005; and (b) 9.75% per annum from January 1, 2006 through November 10, 2006;
        but shall not exceed the maximum rate permitted by law. Comerica's Prime Rate is
        the annual rate of interest designated by Comerica and which is changed from
        time to time. A late payment charge equal to a reasonable amount not to exceed
        5% of the late payment may be charged on the payment not received by Comerica
        within 10 calendar days after the payment due date.
The
        Single Payment Note provides for customary events of default with corresponding
        grace periods, including, among other things, failure to pay any principal
        or
        interest when due, failure to comply with certain covenants, certain insolvency
        or receivership events affecting Numo or the Guarantors. In addition to other
        available remedies, upon an event of default, Comerica can, with or without
        notice, declare all amounts owing under the Single Payment Note immediately
        due
        and payable, sell or liquidate any or all of the collateral or increase the
        interest rate by an additional 3%.
In
        connection with the Installment Note and the Single Payment Note, Numo granted
        Comerica a third priority security interest with respect to all of its property,
        including without limitation, its land, contracts, leases and rents, pursuant
        to
        that certain Deed of Trust, Security Agreement and Assignment of Rents entered
        into with Comerica as of November 23, 2005 (the "
Deed
        of Trust
").
        In
        the Deed of Trust, Numo granted, to the Trustee, its property in trust, for
        the
        use and benefit of Comerica, to have and to hold the property unto Trustee
        until
        the indebtedness to Comerica is fully paid and satisfied.
SIGNATURES
Pursuant
        to the requirements of the Securities Exchange Act of 1934, the registrant
        has
        duly caused this report to be signed on its behalf by the undersigned hereunto
        duly authorized.
WILSON
                BROTHERS USA, INC.
Date: November
                30, 2005
By:
/s/
James
                R. Emmons
James
                R. Emmons
Chief
                Accounting Officer