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Re: $hellKing post# 29

Monday, 10/01/2007 7:17:50 PM

Monday, October 01, 2007 7:17:50 PM

Post# of 50
Guess I missed this part in the April Filing. Thought this might be a bargain stock but doesnt look like they will keep going.


The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note N to the financial statements, the Company continued to experience working capital insufficiency. The condition raises substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note N. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

/s/ Simon & Edward, LLP

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