<table><tbody><tr style="vertical-align: top">
<td style="width: 0.25in; text-align: justify"></td><td style="width: 0.25in; text-align: justify"><font style="font-size: 10pt">c)</font></td><td style="text-align: justify"><font style="font-size: 10pt">The
                                                                                                     Company issued 13,000,000
                                                                                                     shares of Class A Common
                                                                                                     stock issued to a debtor
                                                                                                     of the Company for payment
                                                                                                     of accounts payable with
                                                                                                     a market value of $3,900.
                                                                                                     The stated value of the shares
                                                                                                     was $10,500 which resulted
                                                                                                     in a $6,600 gain from settlement.</font></td></tr></tbody></table>
<table><tbody><tr>
<td></td><td><font>c)</font></td><td><font>The
                                                                                                     Company issued 13,000,000
                                                                                                     shares of Class A Common
                                                                                                     stock issued to a debtor
                                                                                                     of the Company for payment
                                                                                                     of accounts payable with
                                                                                                     a market value of $3,900.
                                                                                                     The stated value of the shares
                                                                                                     was $10,500 which resulted
                                                                                                     in a $6,600 gain from settlement.</font></td></tr></tbody></table>