lancebps: OK, now you are adding more requirements for the shell. I simply gave you one site and what was listed there. So far as "fully reporting", so what, it can become fully reporting after it is acquired. If one is going to pay $400,000 for a shell, why not just IPO on the OTC as a new company? That's where the "shells" came from in the first place. It's not that difficult, unless one is in a big hurry to get pumpin' and dumpin'.