Challenger Power Boats (fka CPBI)

[microcapzone]

CPWB - (PRE 14C) up to 1:20 R/S and shares increase, Dutchess stock 4/23/07

The purpose of this letter is to inform you that we intend to amend our Amended Articles of Incorporation, as amended, by written consent of our stockholders to increase the authorized shares of our common stock from 100,000,000 shares to 500,000,000 shares and to effectuate a reverse split of our issued an outstanding shares of common stock in the ratio of up to 1:20, as determined in the sold discretion of our Board of Directors.