Form: SB-2/A

Optional form for registration of securities to be sold to the public by small business issuers

January 19, 2006



Exhibit 11
Statement re: Computation of Per Share Earnings


STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS


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.