look at that sec report and under RECENT SALE OF UNREGISTERED SHARES In Sept2008 they sold 120 mil shares for $100600 and spent 56k for transfer agent and professional fees. May be Lu Lu and Liu did not invest in that offering but those investor's shares(100.6k$) are now 2.4mil shares of HELI-post RS so their cost is a little over 4 cents IMo