Grupo Resilient International Inc (GRUI)

[Leder]

Thanks Who. Guess I have to digest everything.

I was skimming the SB-2 and the notes from 3Q 05 state, "Revenue Recognition - Revenue is recognized when products are shipped or at point-of-sale in the stores i.e. when earned and measurable and when services are performed."

Now in 3Q 06, they have a note that states "As a result of an internal financial review, the company elected to make specific changes to the financial statements. The company previously recorded sales on orders received that were to be fulfilled at a future date. All sales for products that have not been shipped have been reversed on the financial statements of the company.".

Maybe they are referring to 4Q 05? I don't know if I will dig any deeper. What's the point now. "It is what it is."