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      <div>&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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 on</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">October
        30, 2007</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Registration
        No.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div>
        <hr style="MARGIN-TOP: -5px; COLOR: #000000" noshade size="4">
        <hr style="MARGIN-TOP: -10px; COLOR: #000000" noshade size="1">
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>U.
        S. SECURITIES AND EXCHANGE COMMISSION</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>WASHINGTON,
        D.C. 20549</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>FORM
        S-8</strong>&#160;</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">UNDER</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">THE
        SECURITIES ACT OF 1933</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>MEGA
        MEDIA GROUP, INC.</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(EXACT
        NAME OF REGISTRANT AS SPECIFIED IN CHARTER)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div align="center">
        <table cellpadding="0" cellspacing="0" width="70%">
  
            <tr>
              <td valign="top" width="38%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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="19%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>000-28881</strong></font></div>
              </td>
              <td valign="top" width="30%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>88-0403762</strong></font></div>
              </td>
            </tr>
            <tr>
              <td valign="top" width="38%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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="19%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(COMMISSION
                  </font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">FILE
                  NO.)</font></div>
              </td>
              <td valign="top" width="30%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(IRS
                  EMPLOYEE </font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">IDENTIFICATION
                  NO.)</font></div>
              </td>
            </tr>
  
        </table>
      </div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">598
        Broadway, 3<font style="DISPLAY: inline; FONT-SIZE: 10pt;"><sup>rd</sup></font>
        Floor</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">New
        York,
        NY 10012</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(ADDRESS
        OF PRINCIPAL EXECUTIVE OFFICES)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(646)
        839-5500</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(ISSUER
        TELEPHONE NUMBER)</font></div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">FAMILY
        HEALTHCARE SOLUTIONS, INC.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(FORMER
        NAME AND ADDRESS)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">DELERADVANCE,
        INC. 2007 STOCK INCENTIVE PLAN</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Aleksandr
        Shvarts</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Mega
        Media Group, Inc.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">598
        Broadway, 3<font style="DISPLAY: inline; FONT-SIZE: 10pt;"><sup>rd</sup></font>
        Floor</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">New
        York,
        NY 10012</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;(Name
        and address of agent for service)</font></div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Anslow
        &amp; Jaclin, LLP</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">195
        Route
        9 South, Suite 204</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Manalapan,
        New Jersey 07726</font></div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</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">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </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">
          </div>
        </div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">
  
            <tr bgcolor="#cceeff">
              <td valign="bottom" width="29%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Title
                    of securities</font></div>
                </div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">To
                    be registered</font></div>
                </div>
              </td>
              <td valign="bottom" width="14%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Amount
                    to be</font></div>
                </div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">registered</font></div>
                </div>
              </td>
              <td valign="bottom" width="14%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Proposed</font></div>
                </div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Maximum</font></div>
                </div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Offering</font></div>
                </div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Price</font></div>
                </div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">per
                    share</font></div>
                </div>
              </td>
              <td valign="bottom" width="14%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Proposed</font></div>
                </div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Maximum</font></div>
                </div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Aggregate</font></div>
                </div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Offering</font></div>
                </div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">price</font></div>
                </div>
              </td>
              <td valign="bottom" width="14%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Amount
                    of</font></div>
                </div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Registration</font></div>
                </div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Fee&#160;(1)</font></div>
                </div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="29%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top" width="14%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top" width="14%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top" width="14%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top" width="14%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="29%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Common
                  Stock, par Value, $.0001 per share</font></div>
              </td>
              <td valign="top" width="14%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">5,000,000</font></div>
              </td>
              <td valign="top" width="14%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">$0.31</font></div>
                </div>
              </td>
              <td valign="top" width="14%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">1,550,000</font></div>
                </div>
              </td>
              <td valign="top" width="14%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">$47.59</font></div>
                </div>
              </td>
            </tr>
  
        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;&#160;</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(1)
        The
        fee with respect to these shares has been calculated pursuant to Rules 457(h)
        and 457(c) under the Securities Act of 1933 and based upon the closing price
        per
        share of the Registrant&#8217;s Common Stock on October 29, 2007 a date within five
        (5) days prior to the date of filing of this Registration Statement, as reported
        by the OTC Electronic Bulletin Board.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(2)In
        addition, pursuant to Rule 416(c) under the Securities Act of 1933, this
        registration Statement also covers an indeterminate amount of interests to
        be
        offered or sold pursuant to the Plan described herein.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(3)
        This
        registration statement shall also cover any additional shares of our common
        stock which become issuable pursuant to this registration statement by reason
        of
        any stock dividend, stock split, recapitalization or any other similar
        transaction effected without the receipt of consideration which results in
        an
        increase in the number of our outstanding shares of common stock.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Documents
        Incorporated by Reference X Yes No</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div><br></div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
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          <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt;">1</font></div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
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          </div>
        </div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Information
        Required in the Registration Statement</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        3. INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
        following documents, filed with the Securities and Exchange Commission are
        hereby incorporated by reference in this Registration Statement and made a
        part
        hereof:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(a)
        Our
        Annual Report on Form 10-KSB for the year ended September 30, 2006 and filed
        pursuant to Section 15(d) of the 1934 Act.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(b)
        Our
        Quarterly Reports on Form 10-QSB for the quarter ended July 31, 2007 filed
        pursuant to Section 15(d) of the 1934 Act.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(c)
        Our
        Form 8-K filed with the SEC on July 31, 2007.</font></div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(d)
        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; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        4. DESCRIPTION OF SECURITIES.</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><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; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        5. INTERESTS OF NAMED EXPERTS AND COUNSEL.</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Our
        attorneys, Richard I. Anslow and Gregg E. Jaclin, partners of Anslow &amp;
  Jaclin, LLP, will be receiving an aggregate of 250,000 shares of our common
        stock pursuant to this registration statement.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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 company pursuant to the foregoing
        provisions, the company has been informed 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.</font></div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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: 78.751 Indemnification of officers, directors, employees and agents;
        advance of expenses.</font></div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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          <div style="WIDTH: 100%; TEXT-ALIGN: center">
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          </div>
        </div>
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          </div>
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      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
        termination of any action, suit or proceeding by judgment, order, settlement,
        conviction, or upon a plea of <em>nolo contendere</em> 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><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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 therefrom,
        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><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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.
  </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</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">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt;">3</font></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">
          </div>
        </div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">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; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        7. EXEMPTION FROM REGISTRATION CLAIMED.</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><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; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        8. EXHIBITS.</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">5.1<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;&#160;</font>Consent
        and Opinion
        of Anslow &amp; Jaclin, LLP</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">10.1&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
        Mega Media Group, Inc. 2007 Incentive Stock Plan.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">23.1&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
        <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Consent
        of Kempisty &amp; Company&#160;&#160;Certified Public Accountants,
        P.C.</font></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        9. UNDERTAKINGS.</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><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; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(b)
        The
        undersigned Company hereby undertakes that, for purposes of determining any
        liability under the Securities Act of 1933, each filing of the Company&#8217;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&#8217;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; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</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">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt;">4</font></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">
          </div>
        </div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>SIGNATURES</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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 Company 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
        New
        York, New York, on this 30<sup>th</sup> day of October, 2007.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;&#160;</font></div>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">
  
            <tr>
              <td align="left" valign="top" width="87%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>MEGA
                  MEDIA GROUP, INC.</strong></font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="87%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="87%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">By:
                  <u>/s/ <em>Aleksandr
                  Shvarts&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
                  </em></u></font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="87%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Aleksandr
                  Shvarts, Chief Executive Officer</font></div>
              </td>
            </tr>
  
        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; 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; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;&#160;</font></div>
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        <table cellpadding="0" cellspacing="0" width="100%">
  
            <tr>
              <td align="left" valign="top" width="58%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>/s/
                  <em>Aleksandr
                  Shvarts&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
                  </em></u></font></div>
              </td>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">October
                  30, 2007</font></div>
              </td>
            </tr>
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              <td align="left" valign="top" width="58%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Aleksandr
                  Shvarts, Chief Executive Officer</font></div>
              </td>
              <td align="left" valign="top" width="29%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "fs8-102407_megamed.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 58341}]
metadata_filer: {"company-data": {"conformed-name": "MEGA MEDIA GROUP INC", "cik": "0001063262", "assigned-sic": "6770", "irs-number": "880403762", "state-of-incorporation": "NV", "fiscal-year-end": "0131"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-147073", "film-number": "071205191"}, "business-address": {"street1": "598 BROADWAY", "street2": "3RD FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10012", "phone": "646-839-5500"}, "mail-address": {"street1": "598 BROADWAY", "street2": "3RD FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10012"}, "former-company": [{"former-conformed-name": "FAMILY HEALTHCARE SOLUTIONS INC", "date-changed": "20031009"}, {"former-conformed-name": "OASIS ENTERTAINMENTS FOURTH MOVIE PROJECT INC", "date-changed": "19980709"}]}
text: fs8-102407_megamed.htm
  As
        filed
        with the Securities and Exchange Commission on
  October
        30, 2007
  Registration
        No.
  U.
        S. SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON,
        D.C. 20549
  FORM
        S-8
  REGISTRATION
        STATEMENT
  UNDER
  THE
        SECURITIES ACT OF 1933
  MEGA
        MEDIA GROUP, INC.
  (EXACT
        NAME OF REGISTRANT AS SPECIFIED IN CHARTER)
  NEVADA
  000-28881
  88-0403762
  (STATE
                  OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION)
  (COMMISSION
  FILE
                  NO.)
  (IRS
                  EMPLOYEE
  IDENTIFICATION
                  NO.)
  598
        Broadway, 3
  rd
  Floor
  New
        York,
        NY 10012
  (ADDRESS
        OF PRINCIPAL EXECUTIVE OFFICES)
  (646)
        839-5500
  (ISSUER
        TELEPHONE NUMBER)
  FAMILY
        HEALTHCARE SOLUTIONS, INC.
  (FORMER
        NAME AND ADDRESS)
  DELERADVANCE,
        INC. 2007 STOCK INCENTIVE PLAN
  (Full
        title of the plan)
  Aleksandr
        Shvarts
  Mega
        Media Group, Inc.
  598
        Broadway, 3
  rd
  Floor
  New
        York,
        NY 10012
  (Name
        and address of agent for service)
  COPIES
        OF
        COMMUNICATIONS TO:
  Anslow
        & Jaclin, LLP
  195
        Route
        9 South, Suite 204
  Manalapan,
        New Jersey 07726
  CALCULATION
        OF REGISTRATION FEE
  Title
                    of securities
  To
                    be registered
  Amount
                    to be
  registered
  Proposed
  Maximum
  Offering
  Price
  per
                    share
  Proposed
  Maximum
  Aggregate
  Offering
  price
  Amount
                    of
  Registration
  Fee (1)
  Common
                  Stock, par Value, $.0001 per share
  5,000,000
  $0.31
  1,550,000
  $47.59
  (1)
        The
        fee with respect to these shares has been calculated pursuant to Rules 457(h)
        and 457(c) under the Securities Act of 1933 and based upon the closing price
        per
        share of the Registrant's Common Stock on October 29, 2007 a date within five
        (5) days prior to the date of filing of this Registration Statement, as reported
        by the OTC Electronic Bulletin Board.
  (2)In
        addition, pursuant to Rule 416(c) under the Securities Act of 1933, this
        registration Statement also covers an indeterminate amount of interests to
        be
        offered or sold pursuant to the Plan described herein.
  (3)
        This
        registration statement shall also cover any additional shares of our common
        stock which become issuable pursuant to this registration statement by reason
        of
        any stock dividend, stock split, recapitalization or any other similar
        transaction effected without the receipt of consideration which results in
        an
        increase in the number of our outstanding shares of common stock.
  Documents
        Incorporated by Reference X Yes No
  1
  PART
        II
  Information
        Required in the Registration Statement
  ITEM
        3. INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE
  The
        following documents, filed with the Securities and Exchange Commission are
        hereby incorporated by reference in this Registration Statement and made a
        part
        hereof:
  (a)
        Our
        Annual Report on Form 10-KSB for the year ended September 30, 2006 and filed
        pursuant to Section 15(d) of the 1934 Act.
  (b)
        Our
        Quarterly Reports on Form 10-QSB for the quarter ended July 31, 2007 filed
        pursuant to Section 15(d) of the 1934 Act.
  (c)
        Our
        Form 8-K filed with the SEC on July 31, 2007.
  (d)
        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.
  Our
        attorneys, Richard I. Anslow and Gregg E. Jaclin, partners of Anslow &
  Jaclin, LLP, will be receiving an aggregate of 250,000 shares of our common
        stock pursuant to this registration statement.
  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 company pursuant to the foregoing
        provisions, the company has been informed 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
        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.
  2
  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 therefrom,
        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.
  3
  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.
  5.1
  Consent
        and Opinion
        of Anslow & Jaclin, LLP
  10.1        
        Mega Media Group, Inc. 2007 Incentive Stock Plan.
  23.1
  Consent
        of Kempisty & Company  Certified Public Accountants,
        P.C.
  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 Company 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.
  4
  SIGNATURES
  Pursuant
        to the requirements of the Securities Act of 1933, the Company 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
        New
        York, New York, on this 30
  th
  day of October, 2007.
  MEGA
                  MEDIA GROUP, INC.
  By:
  /s/
  Aleksandr
                  Shvarts
  Aleksandr
                  Shvarts, Chief Executive Officer
  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:
  /s/
  Aleksandr
                  Shvarts
  October
                  30, 2007
  Aleksandr
                  Shvarts, Chief Executive Officer
  5