Good Value Penny Bottoms

[mike306oh]

Re: SDGL

Notification of late filling:

http://www.pinksheets.com/quote/print_filings.jsp?url=%2Fredirect.asp%3Ffilename%3D0001013762%252D06....

But, when it will come out the numbers are expected to be very good (see below):

(3) Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?

[ X ] Yes No [ ]

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

The Company estimates that it will report gross revenues for the three months ended March 31, 2006 in an estimated amount of $9,774,658, as compared to gross revenue of $6,520,354 for the three months ended March 31, 2005, an increase of $3,254,304 or 50%. The Company anticipates that it will report income from operations of approximately $558,315 for 2006, as compared to $167,975 for the comparable period 2005.

Mike