The
following calculation of per share earnings is based on the average number
of
shares outstanding for the three months ended November 30, 2005.
Average
number of shares outstanding for the three months ended November 30, 2005: 1,295,000
shares (i)
Loss
for
the three months ended November 30, 2005
$
22,587
Net
loss
per common share $
(0.01)
(i) No
shares
have been issued subsequent to November 30, 2005.