The reverse stock split will be effected by filing the Amendment with the State of Utah Department of Commerce and will be effective upon the close of business on the date of filing. We expect to file the Amendment promptly following the expiration of the 20-day Period after the mailing of this Information Statement. The 20-day Period is expected to conclude on or about October 12, 2008. However, the actual timing of the filing will be determined by our management based upon their evaluation as to when the filing will be most advantageous to Arcland and its shareholders. We reserve the right to forego or postpone filing the Amendment if we determine that action to be in the best interests of Arcland and its shareholders