~~U.S.~~UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549

~~Washington,~~FORM ~~D.C.~~10-K ~~20549~~

Form 10-K

(Mark One)

[X] ~~ANNUAL~~Annual ~~REPORT~~Report ~~UNDER~~Pursuant ~~SECTION~~to Section 13 ORor 15(d) OFof ~~THE~~the Securities ~~SECURITIES~~Exchange ~~EXCHANGE~~Act ~~ACT~~of OF 1934

~~For~~for the fiscal year ended December 31, ~~2013~~2014

~~ TRANSITION REPORT UNDER SECTION 13~~ OR ~~15(d) OF THE SECURITIES EXCHANGE ACT OF 1934~~

~~For~~[ ] ~~the~~Transition ~~transition~~Report ~~period~~Pursuant ~~from~~to Section 13 or 15(d) of the ~~______________~~Securities toExchange ~~______________~~Act of 1934

~~DARDANOS~~for ~~ACQUISITION~~the ~~CORP. (Exact~~transition ~~name~~period offrom ~~registrant~~January as2, ~~specified~~2014 into ~~its~~December 31, ~~charter)~~2014.

~~Delaware To be applied (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.)~~________________________

~~c/o~~PLH ~~William Tay 2000 Hamilton Street~~PRODUCTS, ~~#943 Philadelphia, PA 19130 Email: william~~INC.~~tay@hotmail.com~~ (~~Address~~Exact name of ~~principal~~registrant ~~executive~~as ~~offices)~~specified ~~(215)~~in ~~405-8018~~its ~~(Registrant’s telephone number, including area code~~charter)

Securities registered under Section 12(b) of the Exchange Act: None.

California	95-4386777
(State or other jurisdiction of	(I.R.S. Employer
incorporation or organization)	Identification No.)

~~Securities~~6655 ~~registered~~Knott ~~under~~Avenue, ~~Section~~Buena 12Park, CA 92640(g) Address of principal ~~the~~executive ~~Exchange~~offices) ~~Act:~~

~~Common~~Registrant’s ~~Stock~~telephone number, ~~$0.0001~~including ~~par~~area ~~value per share~~code: (~~Title~~714) of739-6622 ~~Class)~~

~~Check whether the registrant is a well-known~~________________________Securities ~~seasoned~~registered ~~issuer,~~pursuant asto ~~defined~~Section in12(b) ~~Rule 405~~ of the ~~Securities~~ Act.: ~~Yes [ ] No [X]~~

Check whether the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Exchange Act. [ ]

Common Stock, par value $0.0001	None
(Title of each class)	(Name of each exchange on which registered)

~~Check~~Securities ~~whether~~registered ~~the~~pursuant ~~registrant (1) has filed all reports required~~ to ~~be filed by~~ Section ~~13 or 15~~12(dg) of the ~~Exchange~~ Act: during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ]

~~Indicate~~None by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (~~§232.405~~Title of ~~this chapter~~class) ~~during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [ ] No [ ]~~

~~Check~~ Indicate ifby ~~there~~check ismark noif ~~disclosure of delinquent~~the ~~filers~~registrant inis ~~response~~a ~~to Item 405 of Regulation S~~well-Kknown ~~(§229.405~~seasoned ~~of this chapter) contained herein~~issuer, ~~and~~as nodefined ~~disclosure~~in ~~will~~Rule be405 ~~contained, to the best~~ of ~~registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III~~the ofSecurities ~~this Form 10-K or any amendment to this Form 10-K~~Act. [Yes [ ] No[X]

~~Check~~ Indicate ~~whether~~by ~~the~~check mark if the registrant is anot ~~large accelerated~~required ~~filer,~~to anfile ~~accelerated~~reports ~~filer,~~pursuant ato ~~non-accelerated~~Section ~~filer,~~13 or a15(d) ~~smaller reporting company. See definitions~~ of ~~“large~~ ~~accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of~~ the Exchange Act. ~~(Check~~Yes [ ] No[X] ~~one):~~

~~Large~~ Indicate ~~Accelerated~~by ~~Filer~~check [mark ]whether ~~Accelerated~~the registrant ~~Filer~~(1) [has ]filed ~~Non-accelerated~~all ~~Filer~~reports [required ]to ~~Smaller~~be ~~Reporting~~filed ~~Company~~by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ]

~~(Do~~ Indicate ~~not~~by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, aevery ~~smaller~~Interactive ~~reporting~~Data ~~company~~File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [X] No [ ]

~~Check~~ Indicate ~~whether~~by ~~the~~check ~~issuer~~mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is anot ~~shell~~contained herein, ~~company~~and ~~(as~~will ~~defined~~not be contained, to the best of registrant’s knowledge, in ~~Rule~~definitive ~~12b-2~~proxy or information statements incorporated by reference in Part III of ~~the~~this ~~Exchange~~Form ~~Act).~~10-K ~~Yes~~or [any X]amendment Noto [this Form 10-K. [ ]

~~The~~Indicate ~~aggregate~~by ~~market~~check ~~value~~mark ofwhether the ~~common~~registrant ~~stock~~is ~~held~~a bylarge accelerated filer, an accelerated filer, a non-~~affiliates of~~accelerated ~~the~~filer, ~~issuer~~or ~~was~~a $0smaller reporting company.00 onSee ~~February~~the 18definitions of “large accelerated filer,” “accelerated ~~2014~~filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

~~APPLICABLE~~Large ~~ONLY~~accelerated TOfiler ~~CORPORATE~~[ ~~REGISTRANTS~~] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X] (Do not check if a smaller reporting company)

AsIndicate ofby ~~February~~check mark whether the registrant is a shell ~~18,~~company ~~2014,~~(as ~~there~~defined ~~were~~in ~~31,390,000~~Rule ~~shares~~12b-2 of ~~common~~the ~~stock,~~Exchange ~~par~~Act). ~~value~~Yes ~~$.0001,~~[ ] No[X] ~~outstanding.~~

~~FORWARD~~ As of December 31, 2014, there were outstanding 32,095,000 shares of the registrant’s common stock, par value $0.0001, which is the only outstanding class of common or voting stock of the registrant. The aggregate market value of the shares of common stock held by non-~~LOOKING~~affiliates ~~STATEMENTS~~of the registrant as approximately $192,570,000.

~~Certain~~This document contains forward-looking statements, based on ~~made~~numerous inassumptions ~~this~~and ~~Annual~~subject ~~Report~~to onrisks ~~Form~~and ~~10-K~~uncertainties, ~~are~~such ~~“forward-looking~~as statements” regarding ~~(within~~sales, ~~the~~gross ~~meaning~~profit ofmargin, ~~the~~stock-based ~~Private~~compensation, ~~Securities~~capital ~~Litigation~~expenditures, ~~Reform~~amortization ~~Act~~or ofeffective ~~1995)~~tax ~~regarding~~rates ~~the~~at ~~plans~~any ~~and~~future ~~objectives~~time ofor ~~management~~ for any future ~~operations~~period. ~~Such~~Although ~~statements~~the ~~involve known~~Company ~~and~~believes ~~unknown~~that ~~risks~~the forward-looking statements are reasonable, ~~uncertainties~~it does not and ~~other~~cannot ~~factors~~give ~~that~~any ~~may~~assurance ~~cause~~that ~~actual~~its ~~results,~~beliefs ~~performance~~and expectations orwill ~~achievements~~prove ofto ~~Dardanos Acquisition~~be ~~Corp~~correct. ~~(the~~Many ~~“Company”)~~factors tocould besignificantly ~~materially~~affect the ~~different~~Company’s ~~from~~operations ~~any~~and ~~future~~cause ~~results,~~the ~~performance~~Company’s oractual ~~achievements~~results ~~expressed~~to be orsubstantially ~~implied~~different byfrom ~~such~~the ~~forward-looking~~Company’s ~~statements~~expectations. ~~The~~Those ~~forward-looking~~factors ~~statements~~include, but ~~included~~are ~~herein~~not ~~are~~limited ~~based~~to: on(i) ~~current~~general ~~expectations that~~economic ~~involve~~and ~~numerous~~construction ~~risks~~business conditions; ~~and~~(ii) ~~uncertainties.~~customer ~~The~~acceptance of the Company’s ~~plans~~products; ~~and~~(iii) relationships ~~objectives~~with ~~are~~key ~~based,~~customers; in(iv) ~~part,~~materials onand ~~assumptions~~manufacturing ~~involving~~costs; (v) the ~~continued~~financial ~~expansion~~condition of ~~business.~~customers, ~~Assumptions~~competitors ~~relating~~and tosuppliers; ~~the~~(vi) technological ~~foregoing~~developments; ~~involve~~(vii) ~~judgments~~increased ~~with~~competition; ~~respect~~(viii) ~~to,~~changes ~~among other things,~~in ~~future~~capital ~~economic,~~and ~~competitive~~credit ~~and~~markets; ~~market~~(ix) ~~conditions~~governmental and ~~future~~ business ~~decisions,~~conditions ~~all~~in countries ofwhere ~~which~~the Company’s products are ~~difficult~~manufactured orand ~~impossible~~sold; to(x) ~~predict~~changes in ~~accurately~~trade ~~and~~regulations; ~~many~~(xi) ofthe ~~which~~effect ~~are~~of ~~beyond~~acquisition ~~the~~activity; ~~control~~(xii) ofchanges ~~the~~in the Company.’s ~~Although~~plans, ~~the~~strategies, ~~Company~~objectives, ~~believes~~expectations ~~its~~or ~~assumptions~~intentions; ~~underlying~~and ~~the~~(xiii) ~~forward-looking~~other ~~statements~~risks ~~are~~and ~~reasonable,~~uncertainties ~~any~~indicated offrom time to time in the ~~assumptions~~Company’s filings ~~could~~with ~~prove~~the ~~inaccurate~~Securities and, ~~therefore,~~Exchange ~~there~~Commission. ~~can~~Actual beresults nomight ~~assurance~~differ ~~the~~materially from results suggested by any forward-looking statements ~~included~~ in this report. ~~Report~~The ~~will~~Company ~~prove~~does tonot behave ~~accurate.~~an Inobligation ~~light~~to ofpublicly ~~the~~update ~~significant uncertainties inherent~~any ~~in the~~ forward-looking statements, ~~included~~whether ~~herein,~~as ~~the~~a ~~inclusion~~result of ~~such~~the ~~information~~receipt ~~should~~of ~~not be regarded as a representation~~new byinformation, the ~~Company~~occurrence orof ~~any~~future ~~other~~events ~~person~~or ~~that~~otherwise. ~~the~~See ~~objectives~~“Item ~~and~~1A ~~plans~~— ~~of the Company will be achieved~~Risk Factors.”

PART I

Item 1. ~~Description of~~ Business.

~~(a)~~Background ~~Business Development~~

~~Dardanos~~PLH ~~Acquisition Corp~~Products, Inc. (“we”, “us”, “our”, ~~the "Company"~~ or the ~~"Registrant"~~“Company”) was ~~incorporated~~ ~~under~~incorporated pursuant to the laws of the State of ~~Delaware~~California on ~~February~~September 212, ~~2012 and has been inactive since inception. The Company intends to serve~~ ~~as a vehicle to effect an asset acquisition, merger, exchange of capital stock or other business combination with a domestic or foreign business~~1992.

~~The~~We ~~Company~~are is an ~~“emerging~~ ~~growth~~infrared ~~company”~~home ~~(“EGC”)~~sauna design, ~~that~~engineering, manufacturing isand ~~exempt~~development ~~from~~company ~~certain~~focusing ~~financial~~upon ~~disclosure~~premium ~~and~~sauna ~~governance~~cabins. ~~requirements~~We ~~for~~design, updevelop toand ~~five~~sell ~~years~~infrared ashome ~~defined~~saunas. ~~in the Jumpstart~~ Our ~~Business~~saunas ~~Startups~~are ~~Act~~made ~~(“the~~with ~~JOBS Act”), that eases restrictions~~the onhighest ~~the~~quality ~~sale~~Western ofRed ~~securities;~~Cedar wood and ~~increases~~come ~~the~~equipped ~~number~~with ofseveral ~~shareholders~~features including, abut ~~company~~not ~~must~~limited ~~have before becoming subject~~ to, ~~the~~LED ~~U.S.~~color ~~Securities and~~lights, ~~Exchange~~floor ~~Commission’s~~heaters ~~(“SEC’s”) reporting~~ and ~~disclosure~~back ~~rules (See Emerging Growth Companies Section Below) and have selected December 31 as its fiscal year end~~heaters.

~~(b)~~In ~~Business~~addition ofto ~~Issuer~~infrared home saunas, we design, develop and sell wellness thermal therapy units. Our Lower Body Thermal Therapy unit is designed for the back and lower extremities. Our Foot Warmer is designed for feet. Our Knee Comforter is designed for knees, legs and feet.

~~The~~We ~~Company,~~intend ~~based on~~to ~~proposed~~increase ~~business~~the ~~activities,~~sales isof aour ~~"blank~~small ~~check"~~wellness ~~company. The U.S. Securities and Exchange Commission (the “SEC”)~~thermal ~~defines~~therapy ~~those~~units ~~companies~~by asestablishing ~~"any~~Digital ~~development~~Health ~~stage~~Center, ~~company that is issuing~~ a ~~penny~~franchise ~~stock~~in China, ~~within~~which will ~~the~~be ~~meaning of Section 3 (~~a~~)(51) of~~ ~~the~~health ~~Securities~~maintenance ~~Exchange~~facility ~~Act~~for ofsenior ~~1934,~~citizens ~~as amended (the “Exchange Act”),~~ and ~~that~~will ~~has~~be ~~no specific business plan or~~equipped ~~purpose, or has indicated that its business plan is to merge~~ with anexercise ~~unidentified~~equipment, ~~company~~infrared orsaunas ~~companies."~~and ~~Under~~equipment ~~SEC~~which ~~Rule~~measures ~~12b-2~~weight, ~~under the Exchange Act~~height, ~~the~~blood ~~Company also qualifies as a “shell company~~pressure,” ~~because~~pulse ~~it has no or nominal assets (other than cash)~~ and noblood orsugar ~~nominal operations~~levels. ~~Many~~Members ~~states have enacted statutes, rules~~ and ~~regulations limiting the sale of securities~~non-members ofmay ~~"blank~~purchase ~~check"~~equipment ~~companies~~used in ~~their~~the ~~respective~~Digital ~~jurisdictions.~~Health ~~Management~~Center ~~does~~including, ~~not~~but ~~intend to undertake any efforts to~~not ~~cause~~limited ~~a market~~ to, ~~develop in~~ our ~~securities,~~wellness ~~either~~thermal ~~debt~~therapy orunits ~~equity,~~for ~~until~~their wepersonal ~~have successfully concluded a business combination~~use.

~~The~~We ~~Company~~import ~~intends to~~and ~~comply~~export ~~with~~lumber ~~the~~including, ~~periodic~~but ~~reporting~~not ~~requirements~~limited ofto, British ~~the~~Columbia’s ~~Exchange~~Western ~~Act~~Red ~~for~~Cedar so(“WRC”), ~~long~~Hemlock asand itSpruce isPine ~~subject to those requirements~~Fir.

~~The~~In ~~Company~~addition, ~~was organized~~we asproduce asauna ~~vehicle~~accessories ~~to investigate~~ and, ifvarious ~~such investigation warrants, acquire a target company or business seeking the perceived~~other ~~advantages~~products of being a publicly held corporation. The Company’s principal business objective for the next 12 months and beyond such time will be to achieve long-term growth potential through a combination with a business rather than immediateincluding, ~~short-term earnings.~~but ~~The Company will~~ not ~~restrict~~limited ~~its potential candidate target companies~~ to, ~~any~~chairs, ~~specific business~~tables, ~~industry~~and orshelving ~~geographical~~which can ~~location~~be ~~and,~~used ~~thus,~~as ~~may~~garden ~~acquire~~furniture ~~any~~or ~~type~~indoor ~~of business~~furniture.

~~The~~We ~~analysis~~are ~~of new~~constantly ~~business~~researching ~~opportunities~~and ~~will~~developing benew ~~undertaken~~models ~~by or under the supervision of William Tay, the sole officer~~ and ~~director of the~~ ~~Registrant.~~products Asin oforder ~~this~~to ~~date,~~fulfill ~~the~~changing ~~Company~~market ~~has~~demands. ~~not~~We ~~entered~~currently ~~into~~own ~~any definitive agreement with any party, nor have there been any~~several ~~specific~~patents ~~discussions~~and ~~with~~are ~~any~~in ~~potential~~the ~~business~~process ~~combination~~of ~~candidate~~applying ~~regarding~~for ~~business~~other ~~opportunities~~patents ~~for~~throughout the ~~Company~~ world. ~~The~~In ~~Registrant has unrestricted flexibility in seeking~~addition, ~~analyzing~~we ~~and~~own ~~participating~~numerous trademarks in ~~potential~~China, ~~business opportunities. In its efforts to analyze potential acquisition targets~~Europe, ~~the~~Korea ~~Registrant~~and ~~will consider~~ the United ~~following~~States. ~~kinds of factors:~~

~~(a)~~Industry ~~Potential~~and ~~for~~Market ~~growth,~~Trends ~~indicated by new technology, anticipated market expansion or new products;~~

~~(b)~~The ~~Competitive~~infrared ~~position~~sauna asindustry ~~compared~~has toexperienced ~~other~~growth ~~firms~~in recent years, in large part because of ~~similar~~the ~~size~~spending habits of consumers, especially baby boomers, are increasingly moving toward health-enhancing products. An estimated 15,000 saunas are sold annually in the United States, and ~~experience~~sales ~~within~~are growing by about 10% a year. According to the ~~industry~~National ~~segment~~Sauna as& ~~well~~Pool Institute as(NSPI), ~~within~~three key consumer trends are helping expand sauna sales: “Stress levels in this country are at an all-time high, baby boomers are looking for new ways to stay fit and active longer, and the ~~industry~~strong aseconomy has spurred a home ~~whole;~~improvement boom.”

~~(c)~~Euromonitor ~~Strength~~International, for instance, predicts that the global health and ~~diversity~~wellness market will hit a record high of ~~management~~$1 trillion by 2017. This bodes well for sauna purchases. “In the next decade, ~~either~~as the baby boomers reach their peak spending, we’ll see unprecedented growth in ~~place~~the orsauna ~~scheduled~~industry – ~~for~~and ~~recruitment;~~in any industry that deals with personal satisfaction and life improvement,” states the NSPI.

~~(d)~~Sauna ~~Capital~~trends ~~requirements~~also ~~and~~fall ~~anticipated~~in ~~availability~~line ofwith ~~required~~major ~~funds~~growth in the day spa industry, towhich behas ~~provided~~grown bytremendously in the ~~Registrant~~U.S. orover ~~from~~the ~~operations,~~last ~~through~~20 years. In 1990 there were 200 day spas in the ~~sale~~US. ofToday ~~additional~~there ~~securities~~are nearly 20,000. ~~through~~The ~~joint~~chart below ~~ventures~~further oroutlines ~~similar~~the ~~arrangements~~latest orfull-year ~~from~~data ~~other~~for ~~sources;~~this market nationally.

~~(e)~~On ~~The~~a ~~cost~~global oflevel, ~~participation~~the byhealth ~~the~~spa ~~Registrant~~market asis ~~compared~~expected to exceed $77 billion by 2015, according to research from Global Industry Analysts. Factors fuelling the ~~perceived~~market ~~tangible~~include “nutrition and ~~intangible~~health ~~values~~trends, and ~~potentials;~~advances in science and medicine,” states Global Industry Analysts. “The increasingly fast pace of consumer lifestyles is leading to rising demand for relaxation services, including saunas, hammams and spas.”

~~(f)~~1 ~~The~~Aqua ~~extent~~Magazine. “Sauna Sales Bright.” June 2011. http://aquamagazine.com/content/post/Sauna-Sales-Bright.aspx 1 Euromonitor International. “Health & Wellness to ~~which~~grow ~~the~~by $27 ~~business~~Billion ~~opportunity~~in ~~can~~2013.” beJan. ~~advanced;~~10, 2013. http://www.nutraceuticalsworld.com/blog/marketwatch/2013-01-10/health-wellness-to-grow-by-27-billion-in-2013-key-research-highlights 1 ISPA. “U.S. Spa Industry - Fast Facts.” Obtained at: http://www.experienceispa.com/media/facts-stats/

~~(g)~~Furthermore, Global Industry Analysts notes that, “The therapeutic ~~accessibility~~benefits of ~~required~~saunas are gaining in recognition and attracting an increasing numbers of consumers. Saunas are popular not only for relaxation purposes but also as part of pain management ~~expertise,~~treatments. ~~personnel,~~Saunas ~~raw~~in ~~materials,~~the ~~services~~U.S. and Australia are a popular feature in hotels and health clubs, ~~professional~~while ~~assistance~~Asian customers visit sports centers and ~~other~~public ~~required~~bathhouses ~~items;~~to use saunas. Single-gender saunas are popular in EU countries and are often places to socialize. Customers may also choose to have a sauna incorporated into their homes in the same way as hot tubs.”

~~(h)~~Lumber ~~Other relevant factors.~~

InThe ~~applying~~lumber ~~the foregoing~~wholesaling ~~criteria,~~market nois ~~one~~$88 ofbillion ~~which~~in ~~will~~the beU.S. ~~controlling,~~and has ~~management~~grown ~~will~~3.4% ~~attempt~~annually tosince ~~analyze~~2009. ~~all~~In ~~factors~~Canada, ~~and~~the ~~circumstances~~forest ~~and~~industry ~~make~~contributes aC$19.8 ~~determination~~billion ~~based~~to ~~upon~~the ~~reasonable~~nation’s ~~investigative~~economy, ~~measures~~ and ~~available~~it ~~data.~~has ~~Potentially~~the ~~available~~world’s ~~business~~largest ~~opportunities~~net ~~may~~trade ~~occur in many different industries~~balance, ~~and~~with atC$19.3 ~~various~~billion ~~stages~~worth of ~~development,~~products ~~all~~(2013) ofexported. ~~which~~Logging ~~will~~accounts for ~~make~~a ~~the~~full ~~task~~20% of ~~comparative~~Canada’s ~~investigation and~~forest ~~analysis~~products ~~of such business opportunities extremely difficult and complex~~market. ~~Due~~According to the ~~Registrant's~~Coast ~~limited capital available~~Forest ~~for~~Products ~~investigation~~Association, ~~the~~cedar ~~Registrant~~accounts ~~may~~for ~~not~~16% ~~discover~~of orBritish ~~adequately~~Columbia’s ~~evaluate~~1.1 ~~adverse~~billion board ~~facts~~feet ~~about~~of ~~the~~annual ~~opportunity to be acquired~~production.

IfChina ~~the~~wellness ~~Company~~industry ~~engages in~~China ahas ~~registration statement offering our securities for sale as~~ a ~~blank~~fast-growing ~~check~~health ~~company~~and wellness ormarket ~~with a company~~ that ~~would~~is ~~still~~expected beto ~~considered a~~reach ~~shell~~nearly ~~company~~$70 orbillion ~~blank~~by ~~check company, our securities will require registration subject to Rule 419~~2020. ~~The Securities and Exchange~~According ~~Commission~~to ~~has~~a ~~adopted~~report afrom ~~rule~~the ~~(Rule~~Boston ~~419)~~Consulting ~~which~~Group, ~~defines~~“Chinese aconsumers ~~blank-check~~are increasingly ~~company~~health asconscious, ~~(i)~~buying a ~~development~~wide ~~stage~~variety ~~company,~~of ~~that~~products isto ~~(ii)~~treat ~~offering~~common ~~penny stock~~ailments, asboost ~~defined~~their ~~by Rule 3a51-1~~energy, and ~~(iii)~~strengthen ~~that~~their ~~has~~immune ~~no specific business plan or purpose or has indicated that its business plan is to engage in a merger or acquisition with an unidentified company or companies~~systems. ~~Should~~The ~~we file a registration statement~~reasons ~~offering of our securities~~ for ~~sale~~this ~~before~~growing wetrend ~~complete~~are amany: ~~business~~rising ~~combination with an operating company~~incomes, the ~~Company~~stress ~~would~~effects ~~be considered~~of aurbanization, ~~blank~~an ~~check~~aging ~~company~~population, ~~within the meaning of Rule 419~~ and ~~any sales of~~ the ~~stock~~country’s ~~issued~~ongoing inissues ~~the~~with ~~offering would require a registration~~food ~~under~~safety ~~the~~and ~~Securities~~quality. ~~Act~~More ofand ~~1933~~more, asconsumers ~~amended,~~are ~~furthermore,~~self-medicating ~~the~~with ~~registered~~health supplements ~~securities~~ and over-the-counter ~~proceeds~~(OTC) ~~from~~health antreatments—even ~~offering~~buying ~~subject~~brand names toand ~~Rule~~higher-quality ~~419~~products ~~require~~that ~~the~~are ~~following:~~more expensive.”

~~(a)~~1 ~~Deposit~~Global Industry Analysts. “Global Sauna, Hamman & Spa industry.” http://www.reportlinker.com/ci02151/Sauna-Hammam-and-Spa.html 1 ~~investment~~IBISWorld. “Lumber Wholesaling in the U.S.” Sept. 2014. http://www.ibisworld.com/industry/default.aspx?indid=921 1 Statistics Canada. “Canada’s forest industry by the numbers.” http://www.nrcan.gc.ca/forests/industry/13311 1 Coast Forest Products Association. “Economic Impact: Lumber and logging.” http://www.coastforest.org/wp-content/uploads/2013/11/rf_cfpa_economic_impact_nov_2013.pdf 1 Boston Consulting Group. “Capturing a share of ~~proceeds~~China’s consumer health market.” Feb. 25, 2014. https://www.bcgperspectives.com/content/articles/center_consumer_customer_insight_globalization_insight_action _capturing_share_chinas_consumer_health_market/

~~All offering proceeds~~Business, ~~after~~ ~~deduction~~Sales ~~of cash paid for underwriting commissions, underwriting expenses~~ and ~~dealer~~Marketing ~~allowances,~~Strategy and amounts permitted to be released to the registrant shall be deposited promptly into the escrow or trust account; provided, however, that no deduction may be made for underwriting commissions, underwriting expenses or dealer allowances payable to an affiliate of the registrant.

~~(b)~~As ~~Deposit~~a primarily business-to-business company, marketing for PLH largely includes direct sales of ~~securities~~its sauna and wood products directly to the distributors and industrial users. As noted, these are distributors and OEM partners for saunas, and for wood products, sauna manufacturers, door and window manufacturers, garden products manufacturers, garage door manufacturers, home builders, construction companies and interior decorators, etc.

~~All~~For ~~securities issued in connection with~~ the ~~offering,~~U.S. ~~whether or not for cash consideration~~market, ~~and~~sauna ~~any~~sales ~~other securities issued with respect to such securities,~~are ~~including~~made ~~securities~~through ~~issued~~PLH’s ~~with~~own ~~respect~~retail tosales ~~stock splits~~forces, ~~stock~~PLH’s ~~dividends~~dealers, orand ~~similar~~OEM ~~rights,~~partners. ~~shall be deposited directly into~~For the ~~escrow~~international ormarket, ~~trust~~sauna ~~account~~sales ~~promptly~~are ~~upon~~mostly ~~issuance.~~made ~~The~~through ~~identity~~PLH’s ~~of the purchaser of the securities shall be included on the stock~~distributors ~~certificates~~and orOEM ~~other~~partners. ~~documents~~These ~~evidencing~~include: ~~such securities.~~

~~(c)~~Armstark ~~Release~~Germany: The No. 1 spa and hot tub distributor in Germany HM Products Ltd.: Exclusive Distributor of ~~deposited~~Health Mate Saunas in Belgium, Netherlands, Luxemburg Healthria: Exclusive Distributor of Health Mate Saunas and ~~funds~~other ~~securities~~wellness thermal therapy units in Korea Human Touch LLC, Long Beach, CA: Distributes through existing in-house sales network and also through large retail outlets such as Sharper Image and Relax the Back High Tech Health International, Boulder, CO: PLH’s OEM partner in the U.S. that distributes its Thermal Life Sauna brand in the U.S., U.K and Australia through a network of health practitioners Sharper Image, U.S.A.: OEM partner that distributes “Sharper Image” branded wellness thermal therapy units

~~Post-effective~~PLH ~~amendment for~~currently ~~acquisition~~sells ~~agreement.~~wood ~~Upon~~products ~~execution of an agreement(s) for the acquisition(s) of a business(es) or assets that will constitute~~and ~~the~~lumber ~~business (or a line of business) of the registrant and for which the fair value of the business(es) or net assets~~ to bemore ~~acquired represents~~than at50 ~~least~~companies 80in ~~percent of~~ the ~~maximum~~U.S., ~~offering~~Japan, ~~proceeds~~Korea, ~~including~~Australia, ~~proceeds received or to be received upon the exercise~~New orZealand, ~~conversion~~Russia, ofUkraine, ~~any~~Belgium, ~~securities offered~~Netherlands, ~~but~~Taiwan ~~excluding~~and ~~amounts~~Indonesia. ~~payable~~Here ~~to non-affiliates for underwriting commissions, underwriting~~are ~~expenses,~~some ~~and~~of ~~dealer allowances,~~ the ~~registrant~~Company’s ~~shall~~wood ~~file~~products aand ~~post-effective~~lumber ~~amendment~~buyers ~~disclosing~~and ~~the~~their ~~entire~~locations: ~~transaction.~~

~~Mr.~~Weyerhaeuser ~~Tay,~~Japan ~~the~~(MBKK ~~sole officer~~Japan), ~~director~~Tokyo, ~~and~~Japan: ~~shareholder~~Japanese ~~has~~branch noof ~~intentions~~Weyerhaeuser, one of ~~engaging~~the inworld’s ~~any~~largest ~~transactions~~forest ~~with~~products ~~respect~~company. toIt is considered the ~~Company's~~largest ~~Common~~WRC ~~Stock except~~importer and distributor in ~~connection~~Japan ~~with~~Fire orand ~~following~~Flavor aGrilling ~~business~~Company, ~~combination~~Athens, ~~resulting~~GA: The largest culinary grilling planks and grilling paper company in the ~~Company~~U.S. noDistributes ~~longer~~to ~~being~~Safeway, ~~defined~~Whole asFoods aMarkets, ~~blank~~Ralph’s, ~~check issuer~~Lowe’s, Bed, Bath & Beyond, and other large retailers. ~~Any~~PLH ~~transactions~~became the exclusive supplier of grilling planks and grilling papers to Fire & Flavor in ~~our~~2010 ~~Common~~Helo ~~Stock~~Oy, byRiihimaki, ~~said~~Finland: ~~shareholder~~The ~~will~~world’s ~~require~~largest ~~compliance~~sauna ~~with~~and ~~the~~steam ~~registration~~bath ~~requirements~~company. ~~under the~~Helo ~~Securities~~has ~~Act~~been purchasing WRC lumber panels from PLH since 2009 Ottolywood, Russia: Importer and distributor of ~~1933~~premium lumber in Russia. Has been purchasing sauna grade WRC lumbers from PLH since 2006 Yamaha Piano, asJapan ~~amended~~: World famous piano manufacturer. Has been purchasing piano frame and back posts from PLH since 2005

~~Furthermore,~~The ~~if we~~Company’s ~~publicly offer any securities as a condition to the closing of any acquisition or business combination while we are a blank check or shell company~~website, wefor example, will ~~have~~continue to ~~fully~~be ~~comply with SEC Rule 419 and deposit all funds in escrow pending advice about~~ the ~~proposed~~ ~~transaction~~public toface ~~our~~for ~~stockholders~~PLH ~~fully disclosing all information required by Regulation 14 of the SEC~~ and ~~seeking~~Health ~~the vote~~Mate ~~and~~Saunas, ~~agreement~~presenting ~~of investment of those stockholders to whom such securities were offered; if no response is received from these~~a ~~stockholders~~dynamic ~~within~~front 45for ~~days~~its ~~thereafter~~operations. orPublicity ifefforts ~~any~~will ~~stockholder~~be ~~elects~~kept ~~not~~ to ~~invest~~a ~~following~~minimum ~~our advice about the proposed transaction,~~as ~~all~~well, ~~funds~~only ~~that~~utilized ~~must~~when bea ~~held~~favorable ineditorial ~~escrow~~presence byis ~~us under Rule 419~~desired, asand ~~applicable, will be promptly returned to any such stockholder. All~~banner ~~securities~~advertising ~~issued~~on invarious ~~any~~sector ~~such~~and ~~offering~~non-sector websites will ~~likewise~~occasionally be ~~deposited in escrow, pending satisfaction of the foregoing conditions.~~ Inemployed. ~~addition,~~The ifCompany wewill ~~enter~~also ~~into~~attend aindustry ~~transaction~~conventions ~~with~~and atrade ~~company~~shows that ~~would still be considered a shell company or blank check company,~~ ~~the~~target ~~exemption from registration available from Rule 144, for~~ the ~~resales~~general ofpublic ~~our~~as ~~securities~~well byas ~~our~~wholesale ~~shareholders,~~and ~~would~~major ~~not~~retail ~~be available to us~~buyers.

~~SEARCH~~For ~~FOR~~the ~~TARGET~~Digital ~~BUSINESS~~Health Centers in China, PLH will initially use advertising to announce the new health and wellness management facilities as sought-after wellness destinations to middle aged to senior citizens who are interested in health and well-being. Advertising will include online programs to direct consumers to our Digital Health Centers’ website, as well as select print, TV, and place-based media, such as signs/billboards in high-traffic areas near a Digital Health Center in China.

WePublic ~~intend~~relations towill ~~search for~~also serve a critical ~~target~~role ~~business~~in ~~combination~~the bymarketing ~~contacting~~plan; ~~various~~the ~~sources~~intention ~~including,~~is ~~but not limited~~ to, ~~our~~gain ~~affiliates,~~media ~~lenders,~~coverage ~~investment~~to ~~banking~~establish ~~firms,~~the ~~private~~Digital ~~equity~~Health ~~funds,~~Centers ~~financial~~brand ~~advisors~~among ~~and~~citizens ~~similar~~in ~~persons,~~Northern ~~accounting firms and attorneys~~China. ~~The approximate number~~All offranchisees ~~persons or entities that~~ will be ~~contacted~~given isextensive ~~unknown~~marketing ~~and~~materials ~~dependent on whether any opportunities are presented by the sources that we contact. We also intend~~ to ~~list~~promote ~~our company for sale on~~ the ~~MergerNetwork.com website~~ stores and ~~other~~drive ~~similar~~revenue ~~websites on the Internet~~growth. ~~In doing so~~PLH, ~~we will comply with any applicable securities laws given our status as a reporting company. This method of soliciting~~ for ~~a target business by listing on such website has proven successful in the past for the blank check companies in which our sole officer and director~~example, ~~Mr. Tay,~~ has ~~been~~print ~~involved~~catalogs ~~with.~~of Weits ~~intend~~ products to ~~seek~~show ~~for~~customers aat ~~target~~the ~~business~~Centers byas ~~using~~well ~~this method~~as ~~of solicitation. However, there is no assurance that we will locate a target company~~ for aonline ~~business combination~~promotions.

InWeb ~~the~~Summary evaluation of potential target companies the Company will ensure that the target company has the necessary cash resources to meet per determined obligations that may be different from time to time to become a public company and continue reporting as required by the SEC. These obligations include compensation to be received by Mr. Tay, other affiliates, the Company, ongoing legal fees, audit fees and filing fees. The financial capabilities of the target company have affected the decisions of a business combination for blank check companies Mr. Tay has been involved in the past and will affect the decision to proceed with a business combination with the Company.

~~ASPECTS~~PLH OFhas Aan ~~REPORTING~~attractive ~~COMPANY~~and user-friendly site at PLHProducts.com that showcases the Company’s unique product offerings. The website features informational content such as company history, management, products, and contact information. The website is professionally designed and maintained, presenting customers with a trustworthy face for PLH. The site connects to Facebook and Twitter to promote a presence on social media, and it as excellent results for SEO (search engine optimization) when consumers seek out sauna and WRC products.

~~Mr.~~Products Tay, the sole officer and director, believes the Company will offer owners of business opportunities the opportunity to acquire a controlling ownership interest in a public company at substantially less initial cost than is required to conduct an initial public offering. Upon the consummation of a Business Combination, the Company is required to file within four business days with the Securities and Exchange Commission a current report on Form 8-K to disclose the Business Combination, the terms of the transaction and a description of the business and management of the Target Business, among other things, and will include audited consolidated financial statements of the Company giving effect to the Business Combination.

~~The~~PLH ~~owners~~is ~~of the business opportunities will, however, incur significant post-merger or acquisition registration costs in the event they wish to register~~ a ~~portion~~multifaceted ~~of their shares for subsequent sale. The Company will also incur significant legal and accounting costs in connection with the acquisition of a~~ business ~~opportunity including the costs of preparing post~~-~~effective~~development ~~amendments,~~firm ~~Forms~~that ~~8-K,~~is ~~agreements~~a ~~and~~leading ~~related~~manufacturer ~~reports~~ and ~~documents~~distributor ~~nevertheless, the officer and directors~~ of ~~the~~in-home ~~Company~~infrared ~~has~~saunas. ~~not~~Through ~~conducted market research and~~years ~~are not aware~~ of ~~statistical~~industry ~~data which would support the perceived benefits of a merger or acquisition transaction for the owners of a business opportunity~~experience, asPLH opposed to engaging in an initial public offering or registering their existing company on Form 10. The total costs of effecting a reverse merger with the Company will likely be the same as if the business opportunity filed its own Exchange Act registration statement. A shell company (such as the Company) which already has ~~registered~~refined its ~~common~~business ~~stock~~model ~~on a Form 10, presents~~ to ~~many~~its ~~prospective~~present ~~business opportunities the perceived advantage of having passed one of the regulatory requirements~~state, ~~(registration~~where ~~under~~it ~~Section~~has 12an ofintegrated ~~the~~vertical ~~Securities~~structure ~~Exchange~~that ~~Act)~~includes ~~which~~direct issourcing ~~required for listing~~ of ~~the common stock on a national~~ ~~securities~~raw ~~exchange~~materials orall ~~other US trading market. On its part,~~ the ~~Company~~way ~~will likely be required, as a condition of any acquisition transaction,~~ to ~~retire~~value-added ~~any~~finished ~~existing liabilities it may have and indemnify the incoming business opportunity for any unknown liabilities~~products. Since the Company will not engage in business operations, its only expected liabilities would be for legal, accounting, and transfer agent services, for payment of its annual franchise fees, and other fees and expenses which would be arranged for by management.

~~Our~~From ~~shares of common stock are not registered under~~ the ~~securities laws of any state or other jurisdiction~~beginning, ~~and~~PLH ~~accordingly~~has ~~there~~competed iswith nothe ~~public~~best ~~trading~~products ~~market~~worldwide ~~for~~because ~~our~~of ~~common~~its ~~stock.~~ability ~~Further, no public trading market is expected~~ to develop ~~in the foreseeable future unless~~ and ~~until the~~design ~~Company~~new ~~completes~~products ~~a business combination~~ with beneficial ~~an operating business~~ and ~~the~~exciting ~~Company thereafter files a registration statement under the Securities Act~~features. ~~Therefore,~~PLH ~~outstanding~~has ~~shares~~never ofstopped ~~our~~working ~~common~~on ~~stock cannot be offered, sold, pledged or otherwise transferred~~developing ~~unless~~new ~~subsequently~~products. ~~registered pursuant to~~Currently, ~~or exempt from registration under,~~ the Securities Act and any other applicable federal or state securities laws or regulations. Shares of our common stock cannot be sold under the exemptions from registration provided by Rule 144 under or Section 4(1) of the Securities Act (“Rule 144”) so long as the Company is ~~designated~~developing amany ~~“shell company”~~innovative ~~and for 12 months after it ceases to be a “shell company”~~products, ~~provided the Company otherwise is in compliance~~ ~~with~~such ~~the~~as ~~applicable~~Lower ~~rules~~Body ~~and~~Thermal ~~regulations.~~Therapy ~~Compliance~~units with ~~the~~Reclining ~~criteria~~Chair, ~~for~~Digital ~~securing~~Health Sauna, ~~exemptions~~Salt ~~under~~Rock ~~federal~~Sauna, ~~securities laws~~ and ~~the~~ ~~securities laws of~~ the ~~various~~Aroma ~~states~~Oil isFoot ~~extremely complex~~Warmer, ~~especially~~etc. inPLH ~~respect~~also ofintends ~~those exemptions affording flexibility~~to ~~and~~continue ~~the~~to ~~elimination~~protect ofits ~~trading~~intellectual ~~restrictions~~properties inby ~~respect~~applying ~~of securities received in exempt transactions~~ and ~~subsequently~~registering ~~disposed~~its ofideas ~~without~~and ~~registration~~patents ~~under~~whenever ~~the Securities Act or state securities laws~~possible.

~~CHALLENGES~~Currently OFPLH ~~PUBLIC~~has ~~REPORTING~~3 ~~COMPANY~~design specialists and 4 electrical and hardware engineers who devote themselves to develop new and exciting products. PLH plans to double the size of both R&D personnel and its facility so that it can react much more quickly to new ideas and also to conduct more thorough inspections. Currently, besides costly inspection and verification from external agencies, PLH already conducts an in-house inspection and testing to ensure the highest quality products.

~~Companies~~PLH ~~and~~products ~~their directors~~ and ~~officers~~services ~~are~~include: facing intense scrutiny from regulators, stock exchanges, institutional investors, shareholders and the media. Regulators have been very active in imposing new governance and disclosure requirements and are increasingly vigilant in enforcing those requirements, particularly in the wake of the recent financial market turmoil. In addition, directors' duties, conflicts of interests and processes of deliberation are being scrutinized more closely by investors and the courts, significantly increasing the exposure of directors to lawsuits and potential liability. These developments, and others, have created new risks for public companies and their directors and officers. The CEO and CFO of every public company are required to personally stand behind financial statements and other documents. They must personally certify several aspects of the company's disclosure including the integrity of interim and annual filings, design and evaluation, and disclosure of conclusions as to the effectiveness, of disclosure controls and procedures and design of, and disclosure of material changes in, internal control over financial reporting.

~~The~~Infrared ~~CEO~~Wellness ~~and~~Products ~~CFO~~For ofmore ~~every~~than ~~public~~35 ~~company (except~~year, ~~investment~~PLH ~~funds)~~has specialized ~~are~~in ~~also~~the ~~required~~industry’s tohighest-quality ~~provide~~infrared ~~expanded~~saunas, ~~certifications~~sold ~~with~~to ~~respect~~consumers around tothe ~~its~~world ~~internal~~who ~~control~~desire ~~over~~their ~~financial reporting~~health ~~(ICFR)~~benefits. ~~Specifically,~~Infrared ~~CEOs~~saunas ~~and~~use ~~CFOs~~radiant heat, ~~are~~unlike ~~required~~the toindirect ~~certify~~heat ~~annually~~of ~~that~~traditional ~~they have evaluated~~saunas, ~~or caused~~ to bedeeply ~~evaluated~~penetrate to ~~under~~body. ~~their~~Infrared ~~supervision,~~heat ~~the~~penetrates ~~effectiveness of~~ the ~~company'~~body’s ~~ICFR;~~tissues ~~and~~for ~~disclosed~~a indeep ~~the~~tissue ~~annual~~sauna experience ~~management's~~that ~~discussion~~promotes ~~and~~youthful ~~analysis (MD&A)~~energy, ~~their~~enhanced ~~conclusions~~circulation, ~~about~~weight ~~the~~loss, ~~effectiveness~~and relaxation, ofamong ~~the~~other ~~company's ICFR~~benefits.

~~The~~PLH’s ~~corporate~~solid-wood ~~governance~~constructed full-body Health Mate saunas are ~~guidelines~~sold ~~deal~~by ~~with~~distributors ~~matters~~throughout ~~such~~the asU.S., ~~board~~Europe ~~composition;~~and ~~meetings~~Asia ofand ~~independent~~also ~~directors;~~through ~~board~~PLH’s own ~~mandate;~~distribution ~~position~~channels ~~descriptions~~in the U.S. and China. PLH saunas are manufactured in China. Because of ~~the~~PLH’s ~~CEO~~vertical integration, ~~board~~costs are kept down and ~~committee~~savings passed ~~chairs;~~on ~~orientation~~to the customer. The knock-down saunas are marketed to the public as a plug-and-play ~~continuing~~product ~~education;~~that ~~code~~is ofsimple ~~business~~to ~~conduct~~install and ~~ethics;~~has ~~nomination~~significant ofstyle and ~~directors;~~technology ~~compensation;~~benefits ~~and~~compared ~~regular~~to ~~board~~other ~~assessments~~brands.

~~FORM~~To OFdate, ~~ACQUISITION~~PLH’s primary product line has been its full-body infrared sauna cabins, Health Mate Saunas (patent and trademark). They are state-of-the-art full-body infrared saunas used in homes and businesses around the world. Each hand-crafted unit features quality components with safety certifications from the world’s leading certifying entities.

~~The~~Health ~~manner~~Mate inSaunas ~~which the~~can ~~Company~~seat ~~participates~~up into ana ~~opportunity~~maximum ~~will~~of ~~depend~~six ~~upon~~people, ~~the~~and are ~~nature~~made offrom ~~the~~Western ~~opportunity,~~Red ~~the~~Cedar. ~~respective~~The ~~needs~~saunas ~~and~~have ~~desires~~advanced offeatures including, ~~the~~but ~~Company~~not ~~and~~limited ~~the~~to: ~~promoters~~LED oflights, ~~the~~Bluetooth ~~opportunity~~audio systems, ~~and~~programmable ~~the~~dual ~~relative~~side controllers, ~~negotiating~~low ~~strength~~back ofand ~~the~~foot ~~Company~~heaters, and ~~such~~reclining ~~promoters~~lounge benches.

ItHealth isMate ~~likely~~Saunas ~~that the~~feature ~~Company~~UL®-Recognized ~~will~~Tecoloy® ~~acquire~~heaters ~~its participation in a business opportunity through the issuance of common stock or other securities of~~by ~~the Company. Although the terms of any such transaction cannot be predicted~~Backer, itwhich ~~should be noted that in certain circumstances the criteria for determining whether or not an acquisition~~ is ~~a so-called "tax free" reorganization under Section 368(a)(1) of~~ the ~~Internal~~highest ~~Revenue~~quality ~~Code~~heater ofin ~~1986, as amended (~~the ~~"Code")~~market ~~depends~~at ~~upon~~this ~~whether~~time. ~~the owners of the acquired business~~The ~~own~~heater ~~80%~~consists ~~or more~~ of ~~the voting stock of the surviving entity. If~~ a ~~transaction~~warm ~~were~~core ~~structured to take advantage~~ of ~~these~~compressed ~~provisions rather~~ceramic ~~than~~and ~~other~~is ~~"tax free" provisions provided under the Code, all prior stockholders would in such circumstances retain~~completely ~~20%~~surrounded orby ~~less~~a oflayer ~~the total issued and outstanding shares~~ of ~~the~~Incoloy ~~surviving~~800 ~~entity~~alloy. ~~Under~~Incoloy ~~other~~is ~~circumstances,~~produced ~~depending~~with ~~upon~~a ~~the~~range ~~relative~~of ~~negotiating~~super ~~strength~~alloys ofand ~~the~~is ~~parties,~~strong ~~prior~~enough ~~stockholders~~for ~~may~~high ~~retain~~temperatures ~~substantially less than 20% of the total issued~~ and ~~outstanding~~designed with ~~shares~~corrosion ~~of the surviving entity~~resistance. ~~This~~It ~~could~~provides ~~result~~efficient inheat ~~substantial~~and ~~additional~~infrared ~~dilution~~energy to ~~the~~be ~~equity of those who were stockholders~~very ofeffective for the ~~Company~~human ~~prior to such reorganization~~body.

~~The~~PLH’s ~~present~~newest ~~stockholders of~~product ~~the~~lines ~~Company~~are ~~will~~smaller ~~likely~~infrared ~~not~~sauna ~~have~~products that ~~control~~will ofbe aaccessible ~~majority~~by ofa ~~the~~wider ~~voting~~range ~~securities~~ of ~~the~~consumers. ~~Company~~PLH ~~following~~has a ~~reorganization~~home ~~transaction.~~sauna Asproduction ~~part~~capacity of ~~such~~18,000 aunits ~~transaction,~~per ~~all~~year, orand aits ~~majority~~portable ~~of,~~sauna ~~the~~(wellness thermal ~~Company's~~therapy ~~directors~~unit) ~~may~~production ~~resign~~capacity ~~and~~is ~~one~~36,000 orper ~~more~~year. The new ~~directors~~line ~~may~~of wellness bethermal ~~appointed without~~therapy ~~any~~units, ~~vote~~as byillustrated ~~stockholders.~~below, include:

~~The~~Lower ~~Company~~body ~~anticipates that~~therapy ~~prior~~Knee tocomforter ~~consummating~~Foot any acquisition or merger, the Company, if required by relevant state laws and regulations, will seek to have the transaction approved by stockholders in the appropriate manner. Certain types of transactions may be entered into solely by Board of Directors approval without stockholder approval. Under Delaware law, certain actions that would routinely be taken at a meeting of stockholders may be taken by written consent of stockholders having not less than the minimum number of votes that would be necessary to authorize or take the action at a meeting of stockholders. Thus, if stockholders holding a majority of the outstanding shares decide by written consent to consummate an acquisition or a merger, minority stockholders would not be given the opportunity to vote on the issue. If stockholder approval is required, the Board will have discretion to consummate the transaction by written consent if it is determined to be in the Company’s best interest to do so. Regardless of whether an acquisition or merger is approved by Board action alone, by written consent or by holding a stockholders' meeting, the Company will provide to its stockholders complete disclosure documentation concerning the potential target, including requisite financial statements. This information will be disseminated by proxy statement in the event a stockholders' meeting is held, or by an information statement if the action is taken by written consent.warmer

ItLumber isproductionWith ~~anticipated that~~a ~~the~~distinct ~~investigation~~emphasis ofon ~~specific~~shop ~~business opportunities~~ and clear-grade ~~the negotiation~~lumber, ~~drafting~~PLH ~~and~~supplies ~~execution~~wood ofproducts ~~relevant~~and ~~agreements,~~lumber ~~disclosure documents~~to ~~and~~ other ~~instruments~~sauna manufacturers, ~~will~~door ~~require substantial management time~~ and ~~attention~~window ~~and substantial cost for accountants~~manufacturers, ~~attorneys and~~industrial ~~others. If a decision is made not to participate in a specific business opportunity~~factories, ~~the costs theretofore incurred in the~~lumber ~~related investigation might not be recoverable. Furthermore~~wholesale, ~~even~~and ifimporters/distributors ~~an agreement is reached for the participation in a specific business opportunity, the failure to consummate that transaction may result in the loss to the Company~~ of ~~the~~building ~~related~~materials ~~costs incurred~~worldwide.

WeWestern ~~presently~~Red ~~have no~~Cedar ~~employees~~(WRC) ~~apart~~is ~~from~~the ~~our~~primary ~~management,~~product. ~~which~~WRC ~~consist~~is ofprized for ~~one~~its ~~person~~beauty, ~~our~~versatility, ~~sole officer~~ and ~~director,~~sustainability. ~~William~~It ~~Tay.~~grows ~~Our~~primarily ~~sole~~in ~~officer~~the ~~and~~Pacific ~~director~~Northwest, iswith ~~engaged~~British inColumbia ~~outside~~being ~~business~~the ~~activities~~major ~~and~~producing ~~anticipates~~region. ~~that~~WRC, in headdition ~~will devote~~ to ~~our~~a ~~business~~pleasant ~~approximately~~appearance ~~five~~and ~~(5) hours~~aroma, ~~per~~has ~~week~~a ~~until~~high ~~the~~natural ~~acquisition~~resistance ofto decay aand ~~successful~~therefore ~~business~~is ~~opportunity~~used ~~has~~extensively ~~been~~for ~~identified.~~outdoor Weconstruction ~~expect~~such noas ~~significant changes~~posts, indecking, ~~the~~shingles, ~~number~~and ofsiding. ~~our~~It ~~employees~~is ~~other~~also ~~than~~the ~~such~~best ~~changes,~~wood iffor ~~any,~~use ~~incident~~in tothe ainterior of ~~business combination~~saunas.

~~(c)~~The ~~Reports~~Company’s decades of experience in the industry and extensive contacts in the lumber industry have given it a substantial edge in sourcing prime WRC for producing sauna-grade cedar lumber. The Company’s factory in China is dedicated to ~~security~~remanufacturing ~~holders~~cedar panels for saunas and dimensional cedar lumber for wholesale. In addition to WRC, PLH is also engaged in worldwide import and export of British Columbia softwoods including Hemlock, Spruce-Pine-Fir (SPF), and other species.

~~(1)~~All ~~The~~lumber ~~Company~~production ~~will~~by ~~comply~~PLH ~~with~~is ~~all~~environmentally ~~required~~responsible. PLH ~~disclosure~~actively ~~needing~~works totoward bethe ~~distributed~~preservation and respect of natural resources and helps to ~~security~~contribute ~~holders~~to ~~including~~the new growth of the ~~delivery~~earth’s forests. This helps ensure healthy forests for future generations. PLH follows the strict standards set forth by both the Forest Stewardship Council (FSC) and Programme for the Endorsement of anForest ~~annual~~Certification ~~report~~(PEFC). ~~when~~These ~~required~~standards include stringent chain-of-custody regulations (COC) for the path taken by raw materials from a responsibly certified source through processing, manufacturing, and distribution until it is a final product ready for sale to the end consumer.

~~(2)~~Regulation ~~The Company will file reports with the Securities and Exchange Commission. The Company is a reporting company and will comply with the requirements of the Exchange Act.~~

~~The~~PLH ~~public~~products ~~may~~are ~~read and~~subject ~~copy~~to ~~any~~federal, ~~materials~~state ~~the~~and ~~Company~~other governmental ~~files~~and ~~with~~quasi-governmental ~~the~~regulations ~~SEC~~that inaffect ~~the~~product ~~SEC's~~development, design, ~~Public~~testing, ~~Reference Section~~analysis, ~~Room~~load ~~1580~~rating, ~~100~~application, ~~F Street N.E.~~marketing, ~~Washington~~sales, ~~D.C.~~exportation, ~~20549.~~installation ~~The~~and ~~public~~use. ~~may~~A ~~obtain~~substantial ~~information~~portion ~~on the operation~~ of ~~the~~PLH ~~Public~~products ~~Reference Section by calling the SEC at 1-800-SEC-0330.~~have ~~Additionally,~~been ~~the~~evaluated ~~SEC~~and ~~maintains~~are anrecognized ~~Internet~~by ~~site~~governmental ~~that contains reports, proxy~~ and ~~information~~product ~~statements, and other information~~evaluation ~~regarding issuers that file electronically with the SEC, which can be found at http://www~~agencies.~~sec.gov.~~

~~EMERGING~~Competition ~~GROWTH COMPANY (EGC)~~

WePLH ~~are~~Products anfaces ~~emerging~~a ~~growth~~variety ~~company~~of ~~under~~ competition in all of the markets ~~JOBS~~in ~~Act~~which it participates. WeThis ~~shall~~competition ~~continue~~ranges from subsidiaries of large national or international corporations to besmall ~~deemed~~regional manufacturers. While price is an ~~emerging~~important ~~growth~~factor, ~~company~~PLH ~~until~~also competes on the ~~earliest~~basis of: quality, breadth of product line, proprietary technology, technical support, availability of inventory, service (including custom design and manufacturing), field support and product innovation. As a result of differences in structural design and building practices and codes, PLH’s markets tend to differ by region. Within these regions, PLH competes with companies of varying size, several of which also distribute their products nationally or internationally. See “Item 1A — Risk Factors.”

~~(a)~~Patents ~~the~~and ~~last~~Proprietary ~~day~~Rights of the fiscal year of the issuer during which it had total annual gross revenues of $1,000,000,000 (as such amount is indexed for inflation every 5 years by the Commission to reflect the change in the Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics, setting the threshold to the nearest 1,000,000) or more;

~~(b)~~We ~~the~~currently ~~last~~own ~~day~~23 ofpatents, ~~the~~utility ~~fiscal~~patents ~~year~~and ofdesign ~~the~~patents worldwide, ~~issuer~~and ~~following~~we ~~the~~have ~~fifth~~filed ~~anniversary~~patent ofapplications ~~the~~for ~~date~~an ofadditional ~~the~~30 ~~first~~patents. We ~~sale~~hold ofpatents ~~common~~in ~~equity~~Canada, ~~securities~~China, ofKorea and the ~~issuer~~U.S. ~~pursuant to an effective IPO registration statement;~~

~~(c)~~We ~~the~~have ~~date~~been ongranted ~~which~~the ~~such~~following ~~issuer~~patent ~~has,~~– ~~during~~“Control ~~the~~Device ~~previous~~for an ~~3-year~~Infrared ~~period,~~Ray ~~issued~~Sauna ~~more~~Facility” ~~than~~which ~~$1,000,000,000~~is indescribed ~~non-convertible~~as, ~~debt; or~~

~~(d)~~An ~~the~~infrared ~~date~~ray onsauna facility includes a chamber into which ~~such~~a user ~~issuer~~can isenter ~~deemed~~and tosit. beThe chamber has a ~~‘large~~door ~~accelerated~~to ~~filer’~~get into, asand ~~defined~~a inseat ~~section~~for ~~240~~a user.~~12b-2~~ A plurality of ~~title~~infrared 17ray generating units are installed on the inside wall of the chamber. A controller for controlling the infrared ray generating units is installed outside the chamber. The user controls the temperature inside the chamber or the operating time of the facility with the controller. …[W]hen the user wants to change the conditions inside the chamber, ~~Code~~such as temperature, the user must open the door and come out of ~~Federal~~the ~~Regulations~~chamber to access the controller. The user then goes into the chamber again. A disadvantage is that cold outside air flows into the chamber while the door is open, orthereby ~~any~~dropping the ~~successor~~temperature ~~thereto~~inside the chamber.’ It takes some time to return to the adequate temperature, especially when the ambient temperature is low. Also, electric power consumption is increased to compensate the lost heat, and the sauna effect that the user feels diminishes.” 1 “The present invention relates to a control device for a sauna facility. More particularly, the invention relates to an infrared ray sauna facility that can be conveniently controlled both from inside and outside of the facility by a user of the facility.” We have been granted the following patent – “Lower Body Sauna Device” which is described as an invention which relates to a sauna device and more specifically,

We_____________________________________1 ~~qualify as an~~United ~~“emerging~~States ~~growth~~Patent, ~~company”~~Patent ~~or “EGC” under the JOBS Act~~No.: AsUS ~~a result~~6, ~~we are permitted to~~965,097 ~~and intend to~~B2, ~~rely~~ onDate ~~exemptions~~of ~~from~~Patent: ~~certain~~December ~~disclosure requirements. For so long as we are an emerging growth company~~15, ~~we will not be required~~2005 ~~to:~~

·… ~~have~~[this] aninvention ~~auditor~~relates ~~report~~to ona ~~our~~sauna ~~internal~~device ~~controls~~that ~~over~~is ~~financial~~adapted for ~~reporting~~bathing ~~pursuant~~[the] tolower ~~Section~~half ~~404~~of the human body. In Asia and Europe, the practice of ‘Half Bath’ (bimmersing the lower half of body in hot or warm water) has been known or believed to have many health benefits. The core idea behind ‘Half Bath’ is to keep the lower half of body warm and the ~~Sarbanes~~upper half of body cool. By doing so, circulation of blood is improved and excess toxins are purged out, thus promoting improvement in overall health condition. Even though many people realize and believe in the benefits of ‘Half Bath’, they find ‘Half Bath’ to be inconvenient in several ways. First, it is time consuming to wait for enough water to gather in your tub. Second, it is not economical as you continue to have to add hot water to maintain appropriate-~~Oxley~~water ~~Act;~~temperature.” “[This] invention provide[s] a lower body sauna device that includes a heat chamber that is adapted to enclose the lower body of a user, and a heater provided inside the heat chamber.” The advantage of the Lower Body Sauna Device is that the invention does not require heated water because the invention utilizes infrared heaters.

·In ~~comply~~addition, ~~with~~we ~~any~~own ~~requirement~~38 ~~that~~trademarks ~~may~~in ~~be adopted by~~ the ~~Public~~following ~~Company~~countries: Austria, ~~Accounting~~Benelux, ~~Oversight~~China, ~~Board~~Estonia, ~~regarding~~France, ~~mandatory~~Great ~~audit~~Britain, ~~firm~~Italy, ~~rotation~~Korea, orRussia, Spain, aSwitzerland ~~supplement to the auditor’s report providing additional information about the audit~~ and the ~~financial statements (i~~U.eS., ~~an auditor discussion and analysis);~~

·Acquisitions ~~submit~~and ~~certain~~Expansion ~~executive~~into ~~compensation~~New ~~matters~~Markets ~~to shareholder advisory votes, such as “say-on-pay” and “say-on-frequency;” and~~

·The ~~disclose~~Company’s ~~certain~~growth ~~executive~~potential ~~compensation~~depends, ~~related~~to ~~items~~some ~~such~~extent, ason ~~the~~its ability ~~correlation~~to ~~between~~penetrate ~~executive~~new ~~compensation~~markets, both domestically and ~~performance~~internationally. See “Industry and ~~comparisons~~Market ofTrends” and “Business Strategy.” Therefore, the ~~CEO~~Company may in the future pursue acquisitions of product lines or businesses. See “Item 1A — Risk Factors” and “Item 7 — Management’s ~~compensation~~Discussion toand ~~median~~Analysis ~~employee~~of ~~compensation~~Financial Condition and Results of Operations.”

InSeasonality ~~addition,~~and ~~Section 107~~Cyclicality of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period. Our financial statements may therefore not be comparable to those of companies that comply with such new or revised accounting standards.

WePLH ~~will~~Products’ ~~remain~~sales ~~an emerging~~are ~~growth~~seasonal ~~company~~and upcyclical. toOperating results ~~the~~vary ~~last~~from ~~day~~quarter ofto ~~the~~quarter ~~fifth~~and ~~anniversary~~with ofeconomic ~~our~~cycles. ~~first~~PLH ~~registered sale of common equity securities or~~maintains ~~until~~high ~~the~~inventory ~~earliest~~levels ofand ~~(i)~~typically ~~the~~ship ~~last~~orders ~~day~~as ofwe ~~the~~receive ~~first fiscal year in which our total annual gross revenues exceed $1 billion~~them, ~~(ii)~~so we ~~the~~operate ~~date~~with ~~that~~little webacklog. ~~become~~See a “~~large~~Item ~~accelerated~~1A ~~filer”~~— asRisk ~~defined~~Factors” inand ~~Rule~~“Item ~~12b-2~~7 ~~under the Securities Exchange Act of 1934,~~— ~~which~~Management’s ~~would~~Discussion ~~occur~~and ifAnalysis ~~the market value~~ of ~~our~~Financial ~~ordinary~~Condition ~~shares~~and ~~that~~Results ~~is held by non-affiliates exceeds $700 million as~~ of ~~the last~~ ~~business day of our most recently completed second fiscal quarter or (iii) the date on which we have issued more than $1 billion in non-convertible debt during the preceding three year period~~Operations.”

~~We have elected to use the extended transition period for complying with new or revised accounting standards under Section 102(b)(2) of the Jobs Act~~Environmental, ~~that~~Health ~~allows us to delay the adoption of new or revised accounting standards that have different effective dates for public~~ and ~~private~~Safety ~~companies~~Matters ~~until those standards apply to private companies. As a result of this election, our financial statements may not be comparable to companies that comply with public company effective dates.~~

~~Rule~~The ~~12b-2~~Company is subject to environmental laws and regulations ofgoverning emissions into the ~~Securities~~air, ~~Exchange~~discharges ~~Act~~into ofwater, ~~1934~~and generation, handling, asstorage, ~~amended~~transportation, ~~defines~~treatment aand ~~Smaller~~disposal ~~Reporting~~of waste materials. The Company asis analso ~~issuer~~subject ~~that~~to isother ~~not~~federal anand ~~investment~~state laws and regulations ~~company,~~regarding anhealth ~~asset-backed~~and ~~issuer~~safety matters. The Company believes that it has obtained all material licenses and permits required by environmental, orhealth aand ~~majority-owned~~safety laws ~~subsidiary~~and ofregulations ain ~~parent~~connection with the Company’s operations and that isits policies ~~not~~and aprocedures ~~smaller~~comply ~~reporting~~in ~~company~~all material respects with existing environmental, health and ~~that:~~safety laws and regulations. See “Item 1A — Risk Factors.”

·Available ~~Had~~Information a public float of less than $75 million as of the last business day of its most recently completed second fiscal quarter, computed by multiplying the aggregate worldwide number of shares of its voting and non-voting common equity held by non-affiliates by the price at which the common equity was last sold, or the average of the bid and asked prices of common equity, in the principal market for the common equity; or

·The InSEC ~~the~~maintains ~~case of~~ an ~~initial~~internet ~~registration~~site ~~statement~~(www.sec.gov) ~~under~~that ~~the~~contains reports, ~~Securities~~proxy ~~Act~~and orinformation ~~Exchange~~statements, ~~Act~~and ~~for~~other ~~shares~~information ofregarding issuers ~~its~~that ~~common~~file ~~equity,~~electronically ~~had~~with athe ~~public~~SEC. ~~float~~The ofCompany ~~less~~makes ~~than~~available, ~~$75~~free of ~~million~~charge, ason ofits awebsite ~~date~~at ~~within~~www.simpsonmfg.com, 30copies ~~days~~ of ~~the~~its ~~date~~annual ofreport ~~the~~on Form ~~filing~~10-K, ofquarterly ~~the~~reports ~~registration~~on ~~statement~~Form 10-Q, ~~computed~~current byreports ~~multiplying~~on ~~the~~Form ~~aggregate~~8-K, ~~worldwide~~proxy statement, ~~number~~company ofgovernance ~~such~~guidelines ~~shares~~and ~~held~~code byof ~~non-affiliates~~ethics ~~before~~and the ~~registration~~charters ~~plus~~of the Audit, in the ~~case~~Compensation ofand aLeadership ~~Securities~~Development, ~~Act~~and ~~registration~~the ~~statement,~~Governance ~~the~~and Nominating ~~number~~Committees of ~~such~~its ~~shares~~Board ~~included~~of inDirectors. ~~the~~Printed ~~registration~~copies ~~statement~~of byany ~~the~~of ~~estimated~~these materials ~~public~~will ~~offering~~also ~~price~~be provided free of ~~the~~charge ~~shares;~~on orrequest.

· In the case of an issuer whose public float as calculated under paragraph (1) or (2) of this definition was zero, had annual revenues of less than $50 million during the most recently completed fiscal year for which audited financial statements are available.
We qualify as a Smaller Reporting Company. Moreover, as a Smaller Reporting Company and so long as we remain a Smaller Reporting Company, we benefit from similar exemptions and exclusions as an Emerging Growth Company. In the event that we cease to be an Emerging Growth Company as a result of a lapse of the five year period, but continue to be a Smaller Reporting Company, we would continue to be subject to similar exemptions available to Emerging Growth Companies until such time as we were no longer a Smaller Reporting Company.
Item 1A. Risk Factors.

~~Risk~~You ~~Factors~~should carefully consider the following risks before you decide to buy or hold shares of our common stock. If any of the following risks actually occurs, our business, results of operations or financial condition would likely suffer. In such case, the trading price of our common stock could decline, and you may lose all or part of the money you paid to buy our stock.

AnThis ~~investment~~and inother ~~our~~public ~~Company~~reports ismay contain forward-looking ~~highly~~statements ~~speculative~~based inon ~~nature~~current expectations, assumptions, estimates and ~~involves~~projections about anus ~~extremely~~and ~~high~~our ~~degree~~industry. Those forward-looking statements involve risks and uncertainties. Our actual results could differ materially from those forward-looking statements as a result of ~~risk~~many factors, as more fully described below and elsewhere in our public reports. We do not undertake to update publicly any forward-looking statements for any reason, even if new information becomes available or other events occur in the future.

Worldwide economic conditions and credit tightening materially and adversely affect our business. Our ~~Business~~business Ishas ~~Difficult~~been materially Toand ~~Evaluate~~adversely affected by changes in regional, national or global ~~Because~~economic Weconditions. ~~Have~~Such Nochanges ~~Operating~~have ~~History~~included or may include reduced consumer spending, reduced availability of capital, inflation, deflation, adverse changes in interest rates, reduced energy availability and increased energy costs, and government initiatives to manage economic conditions. Continuing instability in financial markets and the deterioration of other national and global economic conditions may have further material adverse effects on our operations, financial results or liquidity, including the following:

As• wethe ~~have~~financial nostability ~~operating history~~of orour ~~revenue~~customers ~~and~~or ~~only~~suppliers ~~minimal~~may ~~assets~~be compromised, ~~there~~which iscould aresult ~~risk~~in ~~that~~additional webad ~~will~~debts befor ~~unable~~us toor ~~continue~~non-performance asby asuppliers; ~~going~~• ~~concern~~financial ~~and~~instability ~~consummate a~~of ~~business~~the ~~combination.~~financial Weinstitutions ~~have~~where ~~had~~we nohave ~~recent~~our ~~operating~~cash ~~history~~balances ~~nor~~invested ~~any~~could ~~revenues~~result orin ~~earnings~~loss ~~from~~of ~~operations~~our ~~since~~principal ~~inception.~~balance; ~~We have~~• noone ~~significant~~or ~~assets~~more orof the financial ~~resources.~~institutions Wethat ~~will,~~make inavailable ~~all~~our ~~likelihood,~~revolving ~~sustain~~credit ~~operating~~facility ~~expenses~~may ~~without~~become ~~corresponding revenues,~~unable atto ~~least~~fulfill ~~until~~their ~~the~~funding ~~consummation~~obligations, ofwhich acould ~~business~~materially ~~combination.~~and ~~This~~adversely ~~may~~affect ~~result~~our inliquidity; us• ~~incurring~~it amay ~~net~~become ~~operating~~even ~~loss~~more ~~that will~~costly ~~increase~~or ~~continuously~~difficult ~~until~~for weus ~~can~~to ~~consummate~~obtain athe ~~business~~agreed ~~combination~~or ~~with~~additional afinancing ~~profitable~~or ~~business~~to ~~opportunity.~~refinance Weour ~~cannot~~existing ~~assure you~~credit ~~that~~facility; weand ~~can~~• ~~identify~~our aassets ~~suitable~~may ~~business~~be ~~opportunity~~impaired ~~and~~or ~~consummate~~subject ato ~~business~~write ~~combination~~down or write off.

~~There~~Uncertainty Isabout ~~Competition~~current ~~For~~global ~~Those~~economic conditions may cause ~~Private~~consumers ~~Companies~~of ~~Suitable~~our ~~For~~products Ato ~~Merger~~postpone ~~Transaction~~or Ofrefrain ~~The~~from ~~Type~~spending ~~Contemplated~~in Byresponse ~~Management~~to tighter credit, negative financial news, declines in income or asset values, or other adverse economic events or conditions, which could materially reduce demand for our products and materially and adversely affect our financial condition and operating results. Further deterioration of economic conditions would likely exacerbate these adverse effects, result in wide-ranging, adverse and prolonged effects on general business conditions, and materially and adversely affect our operations, financial results and liquidity.

WeFailure ~~are in a highly competitive market for a small number of business opportunities which could reduce the likelihood of consummating a successful business combination. We are and will continue~~ to becomply ~~an insignificant participant in the business of seeking mergers~~ with, ~~joint ventures~~industry ~~with~~regulations ~~and~~could ~~acquisitions~~result ~~of small private and public entities. A large number of established and well-financed entities, including small public companies and venture capital firms, are active~~ in ~~mergers and acquisitions of companies that may be desirable~~ ~~target~~reduced ~~candidates~~sales ~~for us. Nearly all these entities have significantly greater financial resources, technical expertise~~ and ~~managerial capabilities~~increased ~~than we do; consequently, we will be at a competitive disadvantage in identifying possible business opportunities and successfully completing a business combination~~costs. ~~These competitive factors may reduce the likelihood of us identifying and consummating a successful business combination.~~

~~Future~~The ~~Success~~design, Iscapacity ~~Highly~~and ~~Dependent~~quality of most of our products and Onmanufacturing ~~The~~processes ~~Ability~~are Ofsubject ~~Management~~to Tonumerous ~~Locate~~and ~~And~~extensive ~~Attract~~regulations Aand standards ~~Suitable~~promulgated ~~Acquisition~~by governmental, quasi-governmental and industry organizations. These regulations and standards are highly technical, complex and subject to frequent revision. If our products or manufacturing processes fail to comply with any regulations or standards, we may not be able to manufacture and market our products profitably. Failure to comply with regulations and standards could therefore materially reduce our sales and increase our costs.

~~The~~If ~~nature~~we offail ~~our operations is highly speculative and there is a consequent risk of loss of your investment. The success of our plan of operation will depend~~ to acompete ~~great extent on the operations~~effectively, ~~financial~~our ~~condition~~revenue and ~~management of the identified business opportunity. While~~profit ~~management~~margins ~~intends~~could ~~to seek business combination(s) with entities having established operating histories, we cannot assure you that we will be successful in locating candidates meeting that criterion~~decline. In the event we complete a business combination, the success of our operations may be dependent upon management of the successor firm or venture partner firm and numerous other factors beyond our control.

~~The~~We ~~Company~~face ~~Has~~a Novariety ~~Existing~~of ~~Agreement~~competition in all of the markets in which ~~For~~we Aparticipate. ~~Business~~Many ~~Combination~~of Orour competitors have greater financial and other resources than we do. In addition, other technologies may render our products obsolete or noncompetitive. Other ~~Transaction~~companies may find our markets attractive and enter those markets. Competitive pricing, including price competition or the introduction of new products, has in the past and may in the future have material adverse effects on our revenues and profit margins.

WeOur ~~have~~ability noto ~~arrangement, agreement~~compete oreffectively ~~understanding~~depends ~~with respect~~ to ~~engaging in~~ a ~~merger~~significant extent ~~with,~~on ~~joint~~the ~~venture~~specification ~~with~~ or ~~acquisition~~approval of, aour ~~private~~products orby ~~public~~architects, ~~entity.~~engineers, Nobuilding ~~assurances~~inspectors, ~~can~~building becode ~~given~~officials ~~that~~and wecustomers. ~~will~~If ~~successfully~~a significant ~~identify~~segment ~~and~~of ~~evaluate~~those ~~suitable~~communities ~~business~~were ~~opportunities~~to ordecide that wethe ~~will~~design, ~~conclude~~materials, amanufacturing, ~~business~~testing ~~combination. Management has not identified any particular industry~~ or ~~specific~~quality ~~business~~control ~~within~~of anour ~~industry for~~products ~~evaluation. We cannot guarantee that we will be able to negotiate a business combination on favorable terms, and there~~ is ~~consequently~~inferior ato ~~risk~~ that ~~funds~~of ~~allocated~~any ~~to the purchase~~ of our ~~shares~~competitors, ~~will~~our ~~not~~sales beand ~~invested~~profits inwould abe ~~company with active business operations~~materially reduced.

~~Management~~If ~~Intends~~we Tolose ~~Devote~~all ~~Only A~~or ~~Limited~~part ~~Amount~~of Ofa ~~Time~~large Tocustomer, ~~Seeking~~our Asales ~~Target~~and profits ~~Company~~would ~~Which May Adversely Impact Our Ability To Identify A Suitable Acquisition Candidate~~decline.

~~While~~We ~~seeking~~have substantial sales to a ~~business~~ ~~combination,~~few ~~management~~large ~~anticipates~~customers. ~~devoting~~Loss noof ~~more~~all or ~~than~~part of our sales to a ~~few~~large ~~hours~~customer ~~per~~would ~~week~~have toa material adverse effect on our ~~affairs~~revenues and profits. Our ~~sole~~largest ~~officer~~customer ~~has~~accounted ~~not~~for 9%, 10% and 10% of ~~entered~~net ~~into~~sales ~~written~~for ~~employment~~the ~~agreement~~years ~~with~~ended usDecember ~~and~~31, is2013, ~~not~~2012 ~~expected~~and to2011, dorespectively. See soNote in14 to the ~~foreseeable~~Company’s ~~future~~Consolidated Financial Statements. This ~~limited~~customer may ~~commitment~~endeavor to replace our products in some or all markets, with lower-priced products supplied by others or may ~~adversely~~otherwise ~~impact~~reduce its purchases of our products. ~~ability~~We also might reduce our dependence on our largest customer by reducing or terminating sales to ~~identify~~one or more of the customer’s subsidiaries. Any reduction in, or termination of, our sales to this customer would at least temporarily, and ~~consummate~~possibly longer cause a ~~successful~~material ~~business~~reduction ~~combination~~in our net sales, income from operations and net income. A reduction in or elimination of our sales to our largest customer, or another of our larger customers, would increase our relative dependence on our remaining large customers.

~~The~~In ~~Time~~addition, ~~And~~our ~~Cost~~customers Ofinclude ~~Preparing A~~retailers ~~Private~~and ~~Company~~distributors. Retail Toand ~~Become~~distribution Abusinesses ~~Public~~have ~~Reporting~~consolidated ~~Company~~over ~~May~~time, ~~Preclude~~which Uscould increase ~~From~~the ~~Entering~~material ~~Into~~adverse Aeffect ~~Merger~~of Orlosing ~~Acquisition~~any ~~With~~of ~~The Most Attractive Private Companies~~them.

~~Target~~Increases ~~companies that~~in ~~fail~~prices ~~to comply with SEC reporting requirements may delay or preclude an acquisition. Sections 13 and 15(d)~~ of ~~the~~raw ~~Exchange Act~~materials ~~require~~could ~~reporting~~negatively ~~companies to provide certain information about significant acquisitions, including certified financial statements~~affect ~~for~~our ~~the~~sales ~~company acquired, covering one, two, or three years, depending on the relative size of the acquisition. The time~~ and ~~additional costs that may be incurred by some target entities to prepare these statements may significantly delay or essentially preclude consummation of an acquisition~~profits. Otherwise suitable acquisition prospects that do not have or are unable to obtain the required audited statements may be inappropriate for acquisition so long as the reporting requirements of the Exchange Act are applicable.

Our principal raw material is western cedar wood. The ~~Company~~lumber industry ~~May~~is Behighly ~~Subject~~cyclical. ToNumerous factors beyond our control, such as ~~Further~~general ~~Government~~economic ~~Regulation~~conditions, ~~Which~~competition, ~~Would~~worldwide ~~Adversely~~demand, ~~Affect~~material ~~Our~~and ~~Operations~~labor costs, energy costs, foreign exchange rates, import duties and other trade restrictions, influence prices for our raw materials. Consolidation among domestic integrated cedar wood producers, changes in supply and demand in lumber markets, changes in foreign currency exchange rates and economic conditions, and other events have led to volatility in lumber costs. The western cedar wood market is heavily influenced by three major Canadian and United States manufacturers. We have not always been able, and in the future we might not be able, to increase our product prices in amounts that correspond to increases in costs of raw materials, without materially and adversely affecting our sales and profits.

~~Although~~In werecent ~~will be~~years, ~~subject to the reporting requirements under the Exchange Act~~however, ~~management believes~~ we ~~will~~have ~~not~~increased beour ~~subject to regulation under~~lumber ~~the~~purchases ~~Investment~~in ~~Company~~an ~~Act~~effort ofto ~~1940,~~mitigate ~~as amended (~~the ~~“Investment~~effects ~~Company~~of ~~Act”),~~rising ~~since~~lumber weprices. ~~will~~In ~~not be engaged in the~~some ~~business~~years ofour ~~investing~~sales orhave ~~trading~~declined inwith ~~securities.~~the Ifdeclines ~~we engage~~ in ~~business~~the ~~combinations~~housing ~~which~~and ~~result in us holding passive investment~~financial ~~interests~~markets. inAs a ~~number of entities~~result, weour ~~could~~inventory befluctuated ~~subject to regulation under the Investment Company Act~~substantially. ~~If so, we would be required~~Inventory tofluctuation ~~register~~can asmaterially ~~an investment company~~ and ~~could~~adversely beaffect ~~expected to incur significant registration and compliance costs. We have obtained no formal determination from the Securities and Exchange Commission as to~~ our ~~status~~margins, ~~under~~cash ~~the~~flow ~~Investment Company Act~~ and~~, consequently,~~ ~~violation of the Act could subject us to material adverse consequences~~profits.

~~Any~~If ~~Potential~~we ~~Acquisition~~cannot Orprotect ~~Merger With~~our Atechnology, ~~Foreign~~we ~~Company~~will ~~May~~not ~~Subject~~be Usable Toto compete ~~Additional Risks~~effectively.

IfOur weability ~~enter~~to ~~into a~~compete ~~business~~effectively ~~combination~~ with aother ~~foreign~~companies ~~concern,~~depends in wepart ~~will~~on beour ~~subject~~ability to ~~risks~~maintain ~~inherent~~the inproprietary ~~business~~nature ~~operations outside~~ of ~~the~~our ~~United~~technology, in ~~States.~~part ~~These~~through ~~risks~~patents. ~~include,~~We ~~for~~might ~~example,~~not ~~currency~~be ~~fluctuations,~~able ~~regulatory~~to ~~problems,~~protect ~~punitive~~or ~~tariffs,~~rely ~~unstable~~on ~~local~~our ~~tax policies,~~patents. ~~trade~~Patents ~~embargoes,~~might ~~risks~~not ~~related~~issue pursuant to ~~shipment~~pending ofpatent ~~raw~~applications. ~~materials~~Others ~~and~~might independently ~~finished~~develop ~~goods~~the ~~across~~same ~~national~~or ~~borders~~similar ~~and~~technology, ~~cultural~~develop ~~and~~around ~~language~~the ~~differences.~~patented ~~Foreign~~aspects ~~economies~~of ~~may~~any ~~differ~~of ~~favorably~~our products or ~~unfavorably~~proposed ~~from~~products, ~~the~~or ~~United~~otherwise obtain ~~States~~access ~~economy~~to inor ~~growth~~circumvent ofour ~~gross~~proprietary ~~national~~technology. ~~product,~~We also rely on ~~rate~~unpatented ofproprietary ~~inflation,~~technology ~~market~~to ~~development,~~maintain ~~rate~~our ofcompetitive ~~savings,~~position. ~~and~~We ~~capital~~might not ~~investment,~~be ~~resource~~able ~~self~~to protect our know-~~sufficiency~~how ~~and~~or ~~balance~~other ofproprietary ~~payments~~information. If we are ~~positions~~unable to maintain the proprietary nature of our significant products, our sales and inprofits ~~other~~could ~~respects~~be materially reduced.

~~There~~In Isattempting ~~Currently~~to Noprotect ~~Trading~~our proprietary information, we ~~Market~~sometimes ~~For~~initiate ~~Our~~lawsuits ~~Common~~against ~~Stock~~competitors and others that we believe have infringed or are infringing our rights. In such an event, the defendant may assert counterclaims to complicate or delay the litigation or for other reasons. Litigation may be very costly and may result in adverse judgments that affect our sales and profits materially and adversely.

~~Outstanding~~Our ~~shares of~~future ~~our~~growth ~~Common~~may ~~Stock~~depend ~~cannot~~on beour ~~offered,~~ability ~~sold, pledged or otherwise transferred unless subsequently registered pursuant~~ to, orpenetrate ~~exempt~~new ~~from~~domestic ~~registration under, the Securities Act~~ and ~~any~~international ~~other~~markets, ~~applicable~~which ~~federal~~could orreduce ~~state securities laws or regulations. These restrictions will limit the ability of~~ our ~~stockholders to liquidate their investment~~profitability.

~~Our~~International ~~Business~~customs, ~~Will~~standards, ~~Have~~techniques Noand ~~Revenues~~methods differ ~~Unless~~from ~~And~~those ~~Until~~in the United States. Laws and regulations applicable in new markets may be unfamiliar to us. Compliance may be substantially more costly than we anticipate. As a result, we may need to redesign products, or invent or design new products, to compete effectively and profitably in new markets. We ~~Merge~~expect that ~~With~~we Orwill ~~Acquire~~need Ansignificant ~~Operating~~time, ~~Business~~which may be years, to generate substantial sales or profits in new markets.

WeOther ~~are~~significant achallenges ~~development~~to conducting business in foreign ~~stage~~countries ~~company~~include, among other factors, local acceptance of our products, political instability, changes in import and ~~have~~export ~~had~~regulations, nochanges ~~revenues~~in tariff ~~from~~and ~~operations~~freight rates, fluctuations in foreign exchange rates and currency controls. We ~~may~~might not ~~realize~~be ~~any~~able ~~revenues~~to ~~unless~~penetrate these markets and ~~until~~any market penetration that occurs might not be timely or profitable. If we ~~successfully~~do ~~merge~~not ~~with~~penetrate these markets within a reasonable time, we will be unable to recoup part or ~~acquire~~all anof ~~operating~~the ~~business~~significant investments we will have made in attempting to do so.

~~The~~We ~~Company~~may ~~Intends~~decide Toto ~~Issue~~dispose ~~More Shares~~of Inassets Aand ~~Merger~~incur Ormaterial expenses ~~Acquisition,~~in ~~Which~~doing ~~Will Result In Substantial Dilution~~so.

~~Our~~We ~~certificate of~~have ~~incorporation~~terminated ~~authorizes~~in the ~~issuance~~past ~~of a maximum of 500,000,000 shares of common stock~~ and ~~a maximum of 20,000,000 shares of preferred stock. Any merger or acquisition effected by us~~ may ~~result~~terminate in the ~~issuance of additional securities without stockholder~~future ~~approval~~product ~~and~~lines ~~may~~or ~~result~~businesses inif ~~substantial~~we ~~dilution~~determine inthat the ~~percentage~~cost of ~~our~~operating ~~common~~them ~~stock~~is not ~~held~~warranted by ~~our~~their ~~then~~expected ~~existing stockholders~~profitability. ~~Moreover, the~~In ~~common~~addition ~~stock~~to ~~issued~~employee severance, inlease ~~any~~buy-outs ~~such~~and ~~merger~~other ~~or acquisition transaction may be valued on an arbitrary or non~~shut-~~arm’s-length~~down ~~basis by our management~~costs, ~~resulting in an additional reduction in~~ the ~~percentage~~net ofrealizable ~~common~~value may ~~stock~~be ~~held~~substantially byless than our ~~then~~carrying ~~existing~~cost ~~stockholders. Our Board~~ of ~~Directors has~~ the ~~power~~assets ~~to issue any or all~~ of ~~such authorized but unissued shares without stockholder approval. To~~terminated ~~the~~operations, ~~extent~~resulting ~~that additional shares of Common Stock or Preferred Stock are issued~~ in ~~connection~~material ~~with~~costs aand ~~business~~materially ~~combination~~and oradversely ~~otherwise,~~affecting ~~dilution to the interests of~~ our ~~stockholders~~sales, ~~will~~assets, ~~occur~~profitability and ~~the~~financial ~~rights of the holders of Common Stock might be materially adversely affected~~condition.

~~The~~Seasons ~~Company~~and ~~Has~~business ~~Conducted~~cycles Noaffect ~~Market Research~~our ~~Or Identification Of Business Opportunities, Which May Affect Our Ability To Identify A Business To Merge With Or Acquire~~operating results.

WeOur ~~have~~sales ~~neither conducted~~are ~~nor~~seasonal, ~~have~~with ~~others~~operating ~~made~~results ~~available~~varying from quarter to usquarter. ~~results~~With ofsome ~~market~~exceptions, ~~research~~our ~~concerning~~sales ~~prospective~~and ~~business~~income ~~opportunities.~~have ~~Therefore,~~historically webeen ~~have~~higher noin ~~assurances~~the ~~that~~first ~~market~~and ~~demand~~fourth ~~exists~~quarters ~~for~~than ain ~~merger~~the orsecond ~~acquisition~~and third quarters of the year, as ~~contemplated~~customers bypurchase ~~us.~~materials ~~Our~~in ~~management~~the ~~has~~early ~~not~~spring ~~identified~~and ~~any~~winter ~~specific~~months ~~business~~for ~~combination~~the orconstruction ~~other~~and ~~transactions~~manufacturing ~~for~~season. ~~formal~~In ~~evaluation~~addition, weather ~~by us~~conditions, such ~~that~~as itunseasonably ~~may~~warm, becold ~~expected~~or ~~that~~wet ~~any~~weather, ~~such~~which ~~target~~affect, ~~business~~and orsometimes ~~transaction~~delay ~~will~~or ~~present~~accelerate ~~such~~installation ~~a level~~ of ~~risk~~some ~~that conventional private or public offerings~~ of ~~securities~~our orproducts, ~~conventional~~significantly ~~bank~~affect ~~financing~~our ~~will~~results ~~not~~of ~~be available~~operations. ~~There~~Political isand noeconomic ~~assurance that we will be able to acquire a business opportunity~~events oncan ~~terms~~also ~~favorable~~affect ~~to us. Decisions as to which business opportunity to participate in will be unilaterally made by~~ our ~~management, which~~sales ~~may~~and ~~act without the consent, vote or approval of our stockholders~~profitability.

~~Because~~We have little control over the timing of customer purchases. Sales that we anticipate in one quarter may occur in another quarter, affecting both quarters’ results. In addition, we incur significant expenses as we develop, produce and market our products in anticipation of future orders. We maintain ~~May~~high ~~Seek~~inventory Tolevels ~~Complete~~and typically ship orders as we receive them, so Awe ~~Business~~operate ~~Combination~~with ~~Through~~little Abacklog. ~~“Reverse~~As ~~Merger”~~a result, ~~Following~~net ~~Such~~sales in any quarter generally depend on orders booked and shipped in that quarter. A ~~Transaction~~significant Weportion ~~May~~of our ~~Not~~operating Beexpenses ~~Able~~is Tofixed. ~~Attract~~Planned ~~The~~expenditures ~~Attention~~are based primarily on Ofsales ~~Major~~forecasts. ~~Brokerage~~When ~~Firms~~sales do not meet our expectations, our operating results will be reduced for the relevant quarters, as we will have already incurred expenses based on those expectations.

~~Additional~~Our ~~risks may~~principal ~~exist~~markets ~~since~~are wein ~~will~~the ~~assist~~sauna aand ~~privately~~construction industry. ~~held~~That ~~business~~industry is subject to ~~become~~significant ~~public~~volatility ~~through~~due ato ~~“reverse~~economical and ~~merger.”~~real ~~Securities~~estate ~~analysts~~market cycles, fluctuations in interest rates, the availability, or lack thereof, of ~~major~~credit ~~brokerage~~to ~~firms~~builders ~~may~~and ~~not~~developers, ~~provide~~inflation ~~coverage~~rates, weather, and other factors and trends. None of ~~our~~these ~~Company~~factors ~~since~~or ~~there~~trends is nowithin ~~incentive~~our control. toDeclines ~~brokerage~~in ~~firms~~commercial toand ~~recommend~~residential ~~the~~construction, such as housing ~~purchase~~starts, ofand ~~our~~remodeling ~~common~~projects ~~stock.~~have Noreduced, ~~assurance~~and in the future can be ~~given~~expected to ~~that~~reduce, ~~brokerage~~the ~~firms~~demand ~~will~~for ~~want~~our toproducts. ~~conduct~~Negative ~~any~~economic ~~secondary~~or ~~offerings~~construction industry onperformance ~~behalf~~adversely affects our business. Declines in construction ofactivity or demand for our ~~post-merger~~products ~~company~~have materially and adversely affected, and could in the future materially and adversely affect, our sales and profitability.

WeProduct ~~Cannot~~liability ~~Assure~~claims ~~You~~and ~~That~~product ~~Following A~~recalls ~~Business~~could ~~Combination~~harm ~~With An Operating Business~~our reputation, ~~Our~~sales ~~Common~~and ~~Stock~~financial ~~Will Be Listed On NASDAQ Or Any Other Securities Exchange~~condition.

~~Following~~We adesign ~~business combination,~~and wemanufacture ~~may~~most ~~seek the listing~~ of our ~~common~~standard ~~stock~~products ~~on NASDAQ or the American Stock Exchange. However, we cannot assure you~~and ~~that~~expect ~~following~~to ~~such~~continue ~~a transaction, we will be able~~ to ~~meet~~do ~~the initial listing standards of either of those or any other stock exchange~~so, oralthough ~~that~~ we ~~will~~buy beraw ~~able~~materials toand ~~maintain~~some amanufactured products ~~listing~~from ~~of our common stock on either of those or any other stock exchange~~others. ~~After completing~~We ahave ~~business combination, until our common stock is listed~~ on ~~the~~occasion ~~NASDAQ~~found orflaws ~~another~~and ~~stock~~deficiencies ~~exchange,~~in ~~we expect that our common stock would be eligible to trade on~~ the ~~FINRA OTC Bulletin Board, the OTCQB – The Venture Marketplace – another~~ ~~over-the-counter quotation system~~manufacturing, ordesign ~~on the “pink sheets,” where our stockholders may find it more difficult to dispose of shares~~ or ~~obtain~~testing ~~accurate quotations as to the market value~~ of our ~~common stock~~products. InWe ~~addition,~~also wehave ~~would~~on beoccasion ~~subject to an SEC~~found ~~rule~~flaws ~~that,~~and ifdeficiencies ~~it failed to meet the criteria set forth~~ in ~~such~~raw ~~rule,~~materials ~~imposes~~and ~~various~~finished ~~practice~~goods ~~requirements~~produced ~~on broker-dealers who sell securities governed~~ by ~~the rule to persons other than established customers and accredited investors~~others. ~~Consequently, such rule~~ ~~may~~Some ~~deter~~flaws ~~broker-dealers~~and ~~from~~deficiencies ~~recommending~~have ornot ~~selling~~been ~~our~~apparent ~~common~~until ~~stock,~~after ~~which~~the ~~may~~products ~~further affect its liquidity. This would also~~were ~~make~~installed itby ~~more difficult for us to raise additional capital following a business combination~~customers.

~~There~~Even Isif Noa ~~Public~~flaw ~~Market~~or ~~For~~deficiency is discovered before any damage or ~~Our~~injury ~~Common~~occurs, ~~Stock~~we may need to recall products, ~~Nor~~and ~~Have~~we may be liable for any costs necessary to replace recalled products or retrofit the affected structures. Any such recall or retrofit could entail substantial costs and adversely affect our reputation, sales and financial condition. We ~~Ever~~do ~~Paid~~not ~~Dividends~~carry insurance Onagainst ~~Our~~recall ~~Common~~costs ~~Stock~~or the adverse business effect of a recall, and our product liability insurance may not cover retrofit costs.

~~There~~Claims isresulting nofrom ~~public trading~~a ~~market~~natural ~~for~~disaster ~~our~~might ~~common~~be ~~stock~~made ~~and~~against us ~~none~~with isregard ~~expected~~ to ~~develop~~damage inor ~~the~~destruction ~~foreseeable~~of ~~future~~structures ~~unless~~incorporating ~~and until we complete a business~~our ~~combination~~products. ~~with~~Any ~~an operating business and~~ such ~~business~~claims, ~~files~~if aasserted, ~~registration~~could ~~statement~~materially ~~under~~and ~~the~~adversely ~~Securities~~affect our ~~Act~~business ofand ~~1933,~~financial ~~as amended~~condition.

~~Additionally,~~Claims ~~we have never paid dividends on our Common Stock and do not presently intend to pay any dividends in the foreseeable future. We anticipate~~ that ~~any~~we ~~funds~~infringe ~~available~~intellectual ~~for~~property ~~payment~~rights of others ~~dividends~~may ~~will~~materially beincrease ~~re-invested~~our ~~into~~expenses ~~the~~and ~~Company~~reduce toour ~~further its business strategy~~profits.

~~Authorization~~Other parties have in the past and may in the future claim that our products or processes infringe their patent rights and other intellectual property rights. We may incur substantial costs and liabilities in investigating, defending and resolving such claims, whether or not they are meritorious, which may materially reduce our profitability and materially and adversely affect our business and financial condition. Litigation can be disruptive to normal business operations and may result in adverse rulings or decisions. If any such infringement claim is asserted against us, we may be required to obtain a license or cross-license, modify our existing technology or design a new non-infringing technology, any of ~~Preferred~~which ~~Stock~~could be costly and time-consuming. A ruling against us in an infringement lawsuit could include an injunction barring our production or sale of any infringing product. A damage award against us could include an award of royalties or lost profits and, if the court finds willful infringement, treble damages and attorneys’ fees.

~~Our~~Complying ~~Certificate of~~or ~~Incorporation~~failing ~~authorizes the issuance of up~~ to ~~20,000,000~~comply ~~shares of preferred stock~~ with ~~designations~~environmental, ~~rights~~ health and ~~preferences determined~~safety ~~from~~laws ~~time~~and toregulations time by our Board of Directors. Accordingly, our Board of Directors is empowered, without stockholder approval, to issue preferred stock with dividend, liquidation, conversion, voting, or other rights which could ~~adversely~~ affect ~~the~~us ~~voting power~~materially orand ~~other rights of the holders of the common stock~~adversely. ~~In the event of issuance, the preferred stock could be utilized, under~~ certain circumstances, as a method of discouraging, delaying or preventing a change in control of the Company. Although we have no present intention to issue any shares of our authorized preferred stock, there can be no assurance that we will not do so in the future.

~~Control~~We byare ~~Management~~subject to environmental laws and regulations governing emissions into the air, discharges into water, and generation, handling, storage, transportation, treatment and disposal of waste materials. We are also subject to other federal and state laws and regulations regarding health and safety matters.

~~Management~~Our ~~currently owns~~manufacturing ~~100%~~operations ofinvolve ~~all~~ the ~~issued~~use of solvents, chemicals, oils and ~~outstanding~~other ~~capital~~materials ~~stock~~that ofare ~~the~~regarded ~~Company~~as hazardous or toxic. ~~Consequently,~~We also ~~management~~use ~~has~~complex ~~the~~and ~~ability~~heavy tomachinery ~~control~~and ~~the~~equipment that can pose severe safety ~~operations~~hazards, especially if not properly and carefully used. Some of ~~the~~our ~~Company~~products also incorporate materials that are hazardous or toxic in some forms, such as zinc and ~~will~~lead ~~have~~used ~~the~~in ~~ability~~some tosteel ~~control~~galvanizing ~~substantially~~processes, ~~all~~chemicals ~~matters~~used ~~submitted~~in toour acrylic ~~stockholders~~and ~~for~~epoxy ~~approval~~anchoring products, and chemicals used in our concrete repair, ~~including:~~strengthening and protecting products.

·If ~~Election~~we ofdo ~~the~~not ~~board~~obtain ofall ~~directors;~~material licenses and permits required by environmental, health and safety laws and regulations, we may be subject to regulatory action by governmental authorities. If our policies and procedures do not comply in all respects with existing environmental, health and safety laws and regulations, our activities might violate such laws and regulations. Even if our policies and procedures do comply, but our employees fail or neglect to follow them in all respects, we might incur similar liability. Relevant laws and regulations could change or new ones could be adopted that require us to obtain additional licenses and permits and cause us to incur substantial expense.

·Any ~~Removal~~change ofin laws or regulations, any ~~directors;~~legal or regulatory violations, or any contamination, could materially and adversely affect our business and financial condition.

·We ~~Amendment~~depend ofon key management and technical personnel, the loss ~~Company’s~~of ~~certificate~~whom could harm our business. We depend on our key management and technical personnel. The loss of ~~incorporation~~one or ~~bylaws;~~more key employees could materially and adversely affect us.

·Our ~~Adoption~~success also depends on our ability to attract and retain highly qualified technical, marketing and management personnel necessary for the maintenance and expansion of ~~measures~~our ~~that~~activities. ~~could~~We ~~delay~~face orstrong ~~prevent~~competition afor ~~change~~such personnel inand ~~control~~may not be able to attract or ~~impede~~retain asuch ~~merger~~personnel. In addition, when ~~takeover~~we experience periods with little or ~~other~~no ~~business~~profits, ~~combination~~a decrease in compensation based on our profits may make it difficult to attract and retain highly qualified personnel.

~~Our~~Any ~~sole~~work ~~officer and~~stoppage ~~director,~~or ~~William~~interruption ~~Tay,~~by ~~also~~employees ~~own~~could materially ~~100% of our issued~~ and ~~outstanding~~adversely ~~common~~affect ~~stock.~~our ~~Accordingly, this concentration of ownership by itself may have the effect of impeding a merger, consolidation, takeover or other~~ business ~~consolidation,~~and orfinancial ~~discouraging a potential acquirer from making a tender offer for our common stock~~condition.

~~This~~A ~~Report~~work ~~Contains~~stoppage ~~Forward-Looking~~or interruption by a significant number of our ~~Statements~~employees ~~And~~could ~~Information~~have ~~Relating~~a Tomaterial ~~Us,~~and ~~Our~~adverse ~~Industry~~effect ~~And~~on Toour ~~Other~~sales ~~Businesses~~and profitability.

~~These~~International ~~forward-looking statements~~operations ~~are~~expose ~~based~~us ~~on the beliefs of our management, as well as assumptions made by and information currently available~~ to ~~our management.~~foreign ~~When~~exchange ~~used in this report, the words “estimate,” “project,” “believe,” “anticipate,”~~rate ~~“intend,” “expect” and similar expressions are intended to identify forward-looking statements~~risk. These statements reflect our current views with respect to future events and are subject to risks and uncertainties that may cause our actual results to differ materially from those contemplated in our forward-looking statements. We caution you not to place undue reliance on these forward-looking statements, which speak only as of the date of this report. We do not undertake any obligation to publicly release any revisions to these forward-looking statements to reflect events or circumstances after the date of this report or to reflect the occurrence of unanticipated events.

~~Item~~We 1Bhave foreign exchange rate risk in our international operations and through purchases from foreign vendors. ~~Unresolved~~We ~~Staff~~do ~~Comments~~not currently hedge this risk. Changes in currency exchange rates could materially and adversely affect our sales and profitability.

~~None~~Natural disasters could decrease our manufacturing capacity.

~~Item~~Our 2current manufacturing facilities are located in geographic regions that have not experienced major natural disasters, such as earthquakes, floods and hurricanes. ~~Description~~However, heavy snow storm may occur in some winter times. Our disaster recovery plan is adequate or effective. We do not carry earthquake insurance. Other insurance that we carry is limited in the risks covered and the amount of ~~Property~~coverage. Our insurance would be adequate to cover all of our resulting costs, business interruption and lost profits when a major natural disaster occurs. A natural disaster rendering one or more of our manufacturing facilities totally or partially unusable, whether or not covered by insurance, would materially and adversely affect our business and financial condition.

WeAdditional ~~neither~~financing, ~~rent nor~~if ~~own~~needed, ~~any~~to ~~properties.~~fund Weour ~~currently~~working capital, ~~have~~growth ~~no policy with respect to investments~~ or ~~interests~~acquisitions inmay ~~real~~not ~~estate,~~be ~~real~~available ~~estate~~on ~~mortgages or~~reasonable ~~securities of~~terms, or ~~interests in, persons primarily engaged in real estate activities~~at all.

If our cash requirements for working capital or to fund our growth increase to a level that exceeds the amount of cash that we generate from operations, or if we should decide to make an acquisition that requires more cash than we have available internally and through our current credit arrangements, we will need to seek additional financing. In that event, we may need to enter into additional or new borrowing arrangements or consider equity financing.

Additional or new borrowings may not be available on reasonable terms, or at all. Our ability to raise money by issuing and selling shares of our common or preferred stock would depend on general market conditions and the demand for our stock. We may be unable to raise adequate capital on reasonable terms by selling stock. If we sell stock, our existing stockholders could experience substantial dilution. Our inability to secure additional financing could prevent the expansion of our business, internally and through acquisitions.

Any issuance of preferred stock may dilute your investment and reduce funds available for dividends.

Our Board of Directors is authorized by our Certificate of Incorporation to determine the terms of one or more series of preferred stock and to authorize the issuance of shares of any such series on such terms as our Board of Directors may approve. Any such issuance could be used to impede an acquisition of our business that our Board of Directors does not approve, further dilute the equity investments of holders of our common stock and reduce funds available for the payment of dividends to holders of our common stock.

Our stock price is likely to be volatile and could drop.

The trading price of our common stock could be subject to wide fluctuations in response to period-to-period variations in operating results, changes in earnings estimates by analysts, announcements of technological innovations or new products by us or our competitors, general conditions in the sauna and construction materials industries, relatively low trading volume in our common stock and other events or factors. In addition, the stock market is subject to extreme price fluctuations. This volatility has had a substantial effect on the market prices of securities issued by many companies for reasons unrelated to the operating performance of those companies. Securities market fluctuations may materially and adversely affect the market price of our common stock.

Future sales of common stock could adversely affect our stock price.

Our issuance of substantial amounts of our common stock could adversely affect the prevailing market price for our common stock. If a substantial number of shares were sold in the public market pursuant to Rule 144 or on exercise of options, the trading price of our common stock in the public market could be adversely affected.

We are subject to a number of significant risks that might cause our actual results to vary materially from our plans, targets or projections, including:

•	lack of market acceptance of new products;
•	failing to develop new products with significant market potential;
•	increased labor costs, including significant increases in worker’s compensation insurance premiums and health care benefits;
•	failing to increase, or even maintain, sales and profits;
•	failing to anticipate, appropriately invest in and effectively manage the human, information technology and logistical resources necessary to support the growth of our business, including managing the costs associated with such resources;
•	failing to integrate, leverage and generate expected rates of return on investments, including expansion of existing businesses and expansion through acquisitions;
•	failing to generate sufficient future positive operating cash flows and, if necessary, secure adequate external financing to fund our growth; and
•	interruptions in service by common carriers that ship goods within our distribution channels.

If we change significantly the location, nature or extent of some of our manufacturing operations, we may reduce our net income.

If we decide to change significantly the location, nature or extent of a portion of our manufacturing operations, we may need to record an impairment of our goodwill. Other changes or events in the future could further impair our recorded goodwill, which could also materially and adversely affect our profitability.

Failure of our internal control over financial reporting could harm our business and financial results.

Our management is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is a process to provide reasonable assurance regarding the reliability of financial reporting for external purposes in accordance with accounting principles generally accepted in the United States. Internal control over financial reporting includes:

•	maintaining records that in reasonable detail accurately and fairly reflect our transactions;
•	providing reasonable assurance that transactions are recorded as necessary for preparation of the consolidated financial statements;
•	providing reasonable assurance that receipts and expenditures of our assets are made in accordance with management authorization; and
•	providing reasonable assurance that unauthorized acquisition, use or disposition of our assets that could have a material effect on our consolidated financial statements would be prevented or detected on a timely basis.

Because of the inherent limitations of internal control, our internal control over financial reporting might not detect or prevent misstatement of our consolidated financial statements. Our growth and entry into new, globally dispersed markets puts significant additional pressure on our system of internal control over financial reporting. Failure to maintain an effective system of internal control over financial reporting could limit our ability to report our financial results accurately and timely or to detect and prevent fraud.

Failure of our accounting systems could harm our business and financial results.

We have implemented a commercially available SBT third-party accounting software system, initially focused on replacing our internally developed general ledger and purchasing and payables systems, for use in our operations in the United States, Europe and Asia. Any errors or defects in, or unavailability of, third-party software or our implementation of the systems, could result in errors in our financial statements, which could materially and adversely affect our business. If we continue to use our other internally developed accounting systems and they are not able to accommodate our future business needs, or if we find that they or any new systems we may implement contain errors or defects, our business and financial condition could be materially and adversely affected.

Our international operations may be materially and adversely affected by factors beyond our control.

Economic, social and political conditions, laws, practices and customs vary widely among the countries where we produce or sell our products. Our operations outside of the United States are subject to a number of risks and potential costs, including, for example, lower profit margins, less protection of intellectual property and economic, political and social uncertainty in some countries. Our sales and profits depend, in part, on our ability to develop and implement policies and strategies that effectively anticipate and manage these and other risks in the countries where we do business. These and other risks may materially and adversely affect our operations in any particular country and our business as a whole. Inflation in emerging markets also makes our products more expensive there and increases the market and credit risks to which we are exposed.

Failure to comply with export, import, and sanctions laws and regulations could affect us materially and adversely.

We are subject to a number of export, import and economic sanction regulations, including the International Traffic in Arms Regulations (the “ITAR”), the Export Administration Regulations (the “EAR”) and U.S. sanction regulations administered by the U.S. Department of Treasury, Office of Foreign Assets (“OFAC”). Foreign governments where we have operations also implement export, import and sanction laws and regulations.

If we do not obtain all necessary import and export licenses required by applicable export and import regulations, including the ITAR and the EAR, we may be subject to fines, penalties and other regulatory action by governmental authorities, including, among other things, having our export or import privileges suspended. If we conduct business with any countries, entities or individuals sanctioned by OFAC or any equivalent foreign regulation or law, or otherwise fail to comply in any manner with applicable sanction regulations or laws, we may be subject to fines, penalties and other regulatory action. Even if our policies and procedures for exports, imports and sanction regulations comply, but our employees fail or neglect to follow them in all respects, we might incur similar liability.

Any change in applicable export, import or sanction laws or regulations or any legal or regulatory violations could materially and adversely affect our business and financial condition.

If we fail to keep pace with advances in our industry or fail to persuade customers to adopt new products we introduce, customers may not buy our products, which would adversely affect our sales and profits.

Constant development of new technologies and techniques, frequent new product introductions and strong price competition characterize the construction industry. The first company to introduce a new product or technique to the market gains a competitive advantage. Our future growth depends, in part, on our ability to develop products that are more effective or safer or incorporate emerging technologies better than our competitors’ products. Sales of our existing products may decline rapidly if a competitor were to introduce superior products, or even if we announce a new product of our own. If we fail to make sufficient investments in research and development or if we focus on technologies that do not lead to better products, our current and planned products could be surpassed by more effective or advanced products. If we fail to manufacture our products economically and market them successfully, our sales and profits would be materially and adversely affected.

Changes in accounting standards could materially and adversely affect our financial results.

The accounting rules applicable to public companies are subject to frequent revision. Future changes in accounting standards, guidance and interpretations could require us to change the way we measure revenue, expense or balance sheet amounts, which could result in material and adverse change to our reported results of operations or financial condition.

Climate change could materially and adversely affect our business.

Scientific reports indicate that, as a result of human activity:

•	temperatures around the world have been increasing and are likely to continue to increase, as a result of increasing atmospheric concentrations of carbon dioxide and other carbon compounds,
•	the frequency and severity of storms and flooding are likely to increase,
•	severe weather is likely to occur in places where the climate has historically been more mild, and
•	average sea levels have risen and are likely to continue to rise, threatening worldwide coastal development.

We cannot predict the effects that these phenomena may have on our business. They might, for example:

•	depress or reverse economic development,
•	reduce the demand for construction,
•	increase the cost and reduce the availability of fresh water,
•	destroy forests, increasing the cost and reducing the availability of wood products used in construction,
•	increase the cost and reduce the availability of raw materials and energy,
•	increase the cost of capital,
•	increase the cost and reduce the availability of insurance covering damage from natural disasters,
•	lead to claims regarding the content or adequacy of our public disclosures, and

•	lead to new laws and regulations that increase our expenses and reduce our sales.

Any of these consequences, and other consequences of climate change that we do not foresee, could materially and adversely affect our sales, profits and financial condition.

We are subject to U.S. and international tax laws that could affect our financial results.

We conduct international operations through our subsidiaries. Tax laws affecting international operations are complex and subject to change. Our income tax liabilities in the different countries where we operate depend in part on internal settlement prices and administrative charges among us and our subsidiaries. These arrangements require us to make judgments with which tax authorities may disagree. Tax authorities may impose additional tariffs, duties, taxes, penalties and interest on us. For example, we manufacture steel products in foreign countries for importation into the U.S. and other countries, and government agencies may impose substantial prospective or retroactive tariffs on such products. Transactions that we have arranged in light of current tax rules could have material and adverse consequences if tax rules change, and changes in tax rules or imposition of any new or increased tariffs, duties and taxes could materially and adversely affect our sales, profits and financial condition.

If we are unable to protect our information systems against data corruption, cyber-based attacks or network security breaches, our operations could be disrupted.

We depend on information technology networks and systems, including the internet, to process, transmit and store electronic information. We depend on our information technology infrastructure for electronic communications among our locations around the world and between our personnel and our subsidiaries, customers and suppliers. Security breaches of this infrastructure could create system disruptions, shutdowns or unauthorized disclosure of confidential information. Security breaches could disrupt our operations, and we could suffer financial damage or loss because of lost or misappropriated information.

Item 1B. Unresolved Staff Comments. None.

Item 2. Properties.

The Company owns its home office in Buena Park, California, and its principal China manufacturing facilities in Yantai. As of December 31, 2014, the Company’s owned facilities were as follows:

	Number
	Of	Approximate Square Footage
	Properties	Owned	Leased	Total
		(in thousands of square feet)
North America	1	42		42

Asia/Pacific	4	341		341

Total	4	383		383

The Company’s properties are constructed primarily of steel, brick or concrete and, in management’s opinion, are maintained in good operating condition. The Company’s manufacturing facilities are equipped with specialized equipment and use extensive automation. The Company considers its existing and planned facilities to be adequate for its operations as currently conducted and as planned through 2015. The manufacturing facilities currently are being operated with one full shift. The Company anticipates that it may require additional facilities to accommodate possible future growth.

Item 3. Legal Proceedings.

~~There~~None are not presently any material pending legal proceedings to which the Company is a party or as to which any of its property is subject, and no such proceedings are known to the Company to be threatened or contemplated against it.

Item 4. ~~Mining~~Mine Safety Disclosures.

~~Not applicable~~None.

PART II

~~Common~~The ~~Stock~~Company’s common stock will be listed on the OTC Market ( “OTC”) under the symbol “PLHI.”

~~Our~~Item ~~Certificate of Incorporation authorizes the issuance of up to 500,000,000 shares of common stock, par value $~~6.~~0001~~ ~~per~~Selected ~~share~~Financial ~~(the “Common Stock”)~~Data. ~~The Common Stock is not listed on a publicly-traded market. As of December 31, 2013, there was one holder of record of our Common Stock.~~

~~Preferred~~The ~~Stock~~following table sets forth selected consolidated financial information with respect to the Company for each of the two years ended December 31, 2013, 2014 (presented in thousands, except per share amounts), derived from the Consolidated Financial Statements of the Company. The presentation of the information in the tables below complies with the accounting pronouncements, but is not necessarily comparable with prior years. The data presented below should be read in conjunction with the Consolidated Financial Statements and related Notes thereto and “Item 7 — Management’s Discussion and Analysis of Financial Condition and Results of Operations” included elsewhere herein.

~~Our~~Consolidated ~~Certificate of~~Financial ~~Incorporation~~Statements ~~authorizes~~ As ~~the issuance~~ of upand tofor ~~20,000,000~~the ~~shares~~years ofended ~~preferred~~December ~~stock~~31, ~~par~~2014 ~~value~~and ~~$.0001~~2013 ~~per share (the “Preferred~~ ~~Stock”).~~ with ~~The~~Independent ~~Company~~Auditors' ~~has~~Report ~~not yet issued any of its preferred stock.~~

Dividends

Independent Auditors’ Report	3

Consolidated Financial Statements

Balance Sheets	4

Statements of Income and Comprehensive Income	5

Statements of Stockholders’ Equity	6

Statements of Cash Flows	7

Notes to Consolidated Financial Statements	8

We3230 ~~have~~Fallow ~~not~~Drive ~~paid any~~Diamond dividends on our common stock to date and do not intend to pay dividends prior to the completion of a business combination. The payment of dividends in the future will be contingent upon our revenues and earningsBar, ifCA ~~any,~~91765 ~~capital~~Tel: ~~requirements~~+1 ~~and~~(909) ~~general financial~~839-0188 ~~condition~~Fax: ~~subsequent~~+1 to(909) ~~completion~~839-1128 ~~of a business combination~~www. ~~The payment of any dividends subsequent to a business combination will be within the discretion of our then board of directors~~secpa. It is the present intention of our board of directors to retain all earnings, if any, for use in our business operations and, accordingly, our board does not anticipate declaring any dividends in the foreseeable future.us

~~Securities~~Independent ~~Authorized~~Auditors’ ~~for~~Report ~~Issuance under Equity Compensation Plans~~

~~The~~To Company does not have any equity compensation plans or any individual compensation arrangements with respect to our common stock or preferred stock. The issuance of any of our common or preferred stock is within the ~~discretion of our~~ Board of Directors, ~~which~~and ~~has~~Stockholder ~~the~~ PLH ~~power~~Products, to Inc. ~~issue~~ Buena ~~any~~Park, orCalifornia ~~all of our authorized but unissued shares without stockholder approval.~~

~~Recent~~We ~~Sales~~have audited the accompanying consolidated balance sheets of PLH ~~Unregistered~~Products, ~~Securities~~Inc. and Subsidiaries (collectively the “Company”) as of December 31, 2014 and 2013 and the related consolidated statements of income and comprehensive income, stockholders’ equity, and cash flows for the years then ended. These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.

OnWe ~~February~~conducted ~~21, 2012,~~our ~~31,390,000~~audit ~~shares~~in ~~were~~accordance ~~issued~~with tothe ~~William~~standards ~~Tay,~~of ~~for founder services rendered to us, valued at $3,139.00, pursuant to~~ the ~~terms~~ ~~and~~ Public ~~conditions~~Company ~~set~~Accounting ~~forth~~Oversight inBoard ~~a certain stock purchase agreement~~ (~~the~~United ~~“Common Stock Purchase Agreement”~~States). ~~Such~~Those ~~shares~~standards ~~were~~ require ~~issued~~that ~~pursuant~~we toplan anand ~~exemption~~perform ~~from~~the ~~registration~~audits atto ~~Section~~obtain ~~4(2)~~reasonable ofassurance about whether the ~~Securities~~consolidated ~~Act~~financial ofstatements ~~1933~~are ~~and~~free ~~Regulation~~of Dmaterial ~~promulgated thereunder~~misstatement. The ~~These~~Company ~~shares~~is ofnot ~~our~~required ~~common~~to ~~stock~~have, ~~qualified~~nor ~~for~~were ~~exemption~~we ~~under~~engaged ~~Section~~to ~~4(2)~~perform, ofan ~~the~~audit ~~Securities Act~~ of its ~~1933~~internal ~~since~~control ~~the issuance~~over ~~shares~~financial byreporting. usOur ~~did~~audit ~~not~~included ~~involve~~consideration of ainternal ~~public~~control ~~offering.~~over ~~The~~financial ~~offering~~reporting ~~was~~as ~~not~~ a ~~“public~~basis ~~offering”~~for asdesigning ~~defined in Section~~audit ~~4(2)~~ procedures ~~due~~that toare ~~the~~appropriate ~~insubstantial number of persons involved~~ in the ~~deal~~circumstances, ~~size~~but ofnot ~~the~~for ~~offering, manner of~~ the ~~offering~~purpose ~~and number~~ of ~~shares~~ expressing ~~offered. We did not undertake~~ an ~~offering~~opinion inon ~~which~~the weeffectiveness ~~sold a high number~~ of ~~shares~~the toCompany’s ainternal ~~high~~control over ~~number~~financial ~~of investors~~reporting. ~~In addition~~Accordingly, ~~these~~ ~~shareholders~~we ~~had~~express ~~the~~no ~~necessary~~such ~~investment~~opinion. ~~intent~~An asaudit ~~required~~also includes byexamining, ~~Section~~on ~~4(2) since they agreed to and received share certificates bearing~~ a ~~legend~~test ~~stating~~basis, ~~that~~evidence ~~such~~supporting ~~shares are restricted pursuant to Rule 144 of~~ the ~~1933~~amounts ~~Securities Act. This restriction ensures~~and ~~that~~ disclosures ~~these~~in ~~shares~~the ~~would~~consolidated ~~not~~financial bestatements, ~~immediately~~assessing ~~redistributed into~~ the ~~market~~accounting principles used and ~~therefore~~significant ~~not~~estimates bemade ~~part~~by ofmanagement, aas ~~“public~~well ~~offering.”~~as ~~Based~~ evaluating onthe anoverall ~~analysis~~presentation of the ~~above~~consolidated ~~factors,~~financial westatements. ~~have~~We believe ~~met~~that ~~the~~our ~~requirements~~audits toprovide ~~qualify~~a ~~for~~reasonable ~~exemption~~basis ~~under Section 4(2) of the Securities Act of 1933~~ for ~~this~~our ~~transaction~~opinion.

~~The~~In ~~Company’s Board~~our ofopinion, ~~Directors has~~ the ~~power~~consolidated tofinancial ~~issue~~statements ~~any or all of the authorized but unissued Common Stock without stockholder approval.~~referred ~~The Company currently has no commitments~~ to ~~issue~~above ~~any~~present ~~shares~~fairly, ofin ~~its~~all ~~common~~material ~~stock. However~~respects, the ~~Company~~consolidated ~~will, in all likelihood,~~financial ~~issue~~ position ~~a substantial number~~ of ~~additional shares in connection with a business combination. Since~~ the Company ~~expects~~at toDecember ~~issue~~31, ~~additional shares~~2014 ofand ~~common stock in connection with a business combination~~2013, ~~existing~~and ~~stockholders of~~ the ~~Company~~results ~~may~~of ~~experience substantial~~its ~~dilution~~ consolidated inoperations ~~their~~and ~~shares.~~its ~~However,~~cash itflows isfor ~~impossible~~each toof ~~predict whether a business combination will ultimately result in dilution to existing shareholders. If~~ the ~~target~~years ~~has~~then ~~a relatively weak balance sheet~~ended, ~~a business combination may result~~ in ~~significant dilution.~~ If conformity awith ~~target~~accounting ~~has~~principles agenerally ~~relatively~~accepted ~~strong~~in ~~balance~~the ~~sheet,~~United ~~there~~States ~~may be little or no dilution~~of America.

~~Issuer~~Diamond ~~Purchases~~Bar, ofCalifornia ~~Equity~~ April ~~Securities~~4, 2015

~~None.~~3

Item 6. Selected Financial Data

*December 31,*		*2014*		*2013*

ASSETS

Current Assets:
Cash and cash equivalents	$	358,271	$	1,401,852
Accounts receivable, net of allowance for doubtful accounts of $0		4,564,078		7,601,998
Inventories, net		22,507,192		21,579,321
Prepayment to vendor		681,471		787,155
Prepaid expenses and other current assets		507,665		485,989
Total current assets		28,618,677		31,856,315

Non-current Assets:
Property, plant and equipment, net		8,747,275		9,465,856
Intangible assets, net		1,142,279		1,218,649
Other assets		124,275		124,515
Total non-current assets		10,013,829		10,809,020

Total assets	$	38,632,506	$	42,665,335

LIABILITIES AND STOCKHOLDERS’ EQUITY

Current Liabilities:
Accounts payable	$	4,760,027	$	10,920,928
Bank overdraft		421,172		-
Dividends payable		-		46,752
Advance from customers		885,171		1,758,420
Accrued expenses		446,091		411,300
Short-term borrowings		6,641,944		7,836,785
Line of credit		3,250,000		2,800,000
Current portion of capital lease obligation		32,945		-
Current portion of mortgage and term loans		306,099		303,557
Other current liabilities		864,338		1,217,375
Total current liabilities		17,607,787		25,295,117
Capital lease obligation, net of current portion		39,821		-
Mortgage and term loans, net of current portion		4,487,655		4,794,045
FIN 48 provision		240,000		240,000
Deferred income taxes		43,608		48,019

Total liabilities		22,418,871		30,377,181

Commitments and Contingencies

Stockholders’ Equity:
Common stock, $0.0001 par value; 500,000,000 shares authorized, 32,095,000 shares issued and outstanding in 2014 and 4,672,409 shares issued and outstanding in 2013		3,210		467
Additional paid-in capital		9,151,699		6,074,442
Retained earnings		3,850,758		3,183,309
Accumulated other comprehensive income		3,207,968		3,029,936

Total stockholders' equity		16,213,635		12,288,154

Total liabilities and stockholders’ equity	$	38,632,506	$	42,665,335

AsSee aaccompanying ~~“smaller reporting~~notes ~~company” as defined by Item 10 of Regulation S-K, the Company is not required~~ to ~~provide~~financial ~~this information~~statements.

~~Item~~4 ~~7. Management’s Discussion and Analysis of Financial Condition and Results of Operation.~~

We were organized as a vehicle to investigate and, if such investigation warrants, acquire a target company or business seeking the perceived advantages of being a publicly held corporation. We are an “emerging growth company” (“EGC”) that is exempt from certain financial disclosure and governance requirements for up to five years as defined in the Jumpstart Our Business Startups Act (“the JOBS Act”), that eases restrictions on the sale of securities; and increases the number of shareholders a company must have before becoming subject to the U.S. Securities and Exchange Commission’s (SEC’s) reporting and disclosure rules (See “Emerging Growth Companies” section above). Our principal business objective for the next 12 months and beyond such time will be to achieve long-term growth potential through a combination with a business rather than immediate, short-term earnings. We will not restrict our potential candidate target companies to any specific business, industry or geographical location and, thus, may acquire any type of business.

Years Ended December 31,		2,014			2,013

Net sales	$	38,552,076		$	37,777,887

Cost of sales		28,866,046			27,414,671

Gross profit		9,686,030			10,363,216

Selling, general and administrative expenses		7,810,804			8,620,144

Income from operations		1,875,226			1,743,072

Other income (expense):
Interest expense		(821,637	)		(935,580	)
Gain (loss) from foreign currency transactions, net		(52,328	)		112,721
Other income (expense), net		129,908			(80,411	)
Total other expense, net		(744,057	)		(903,270	)

Income before income tax provision		1,131,169			839,802

Income tax provision		323,469			279,868

Net income	$	807,700		$	559,934

Comprehensive Income Statement:
Net income		807,700			559,934
Foreign currency translation adjustment		178,032			312,153

Comprehensive income	$	985,732		$	872,087

Earnings per share:
Basic	$	0.03		$	0.02
Diluted	$	0.03		$	0.02

Weighted average number of common shares outstanding:
Basic		30,392,931			24,467,659
Diluted		30,392,931			24,467,659

WeSee ~~have~~accompanying ~~elected to~~notes ~~use the extended transition period for complying with new or revised accounting standards under Section 102(b)(2) of the Jobs Act, that allows us~~ to ~~delay~~consolidated the adoption of new or revised accounting standards that have different effective dates for public and private companies until those standards apply to private companies. As a result of this election, our financial statements ~~may not be comparable to companies that comply with public company effective dates~~.

We5 do not currently engage in any business activities that provide cash flow. The costs of investigating and analyzing business combinations for the next 12 months and beyond such time will be paid with money in our treasury or with additional amounts, as necessary, to be loaned to or invested in us by our stockholders, management or other investors.

During the next 12 months we anticipate incurring costs related to:

						Additional					Accumulated Other		Total
	Common Stock					Paid-in		Retained			Comprehensive		Stockholders'
	Shares		Amount			Capital		Earnings			Income		Equity

Balance, January 1, 2013	4,622,409	$	462		$	5,832,447	$	2,800,375		$	2,717,783	$	11,351,067

Issuance of common stock	50,000		5			241,995		-			-		242,000

Foreign currency translation	-		-			-		-			312,153		312,153

Dividend	-		-			-		(177,000	)		-		(177,000	)

Net Income	-		-			-		559,934			-		559,934

Balance, December 31, 2013	4,672,409		467			6,074,442		3,183,309			3,029,936		12,288,154

Foreign currency translation	-		-			-		-			178,032		178,032

Reverse stock split	24,217,591		(467	)		467		-			-		-

Issuance of common stocks	3,205,000		3,210			3,076,790		-					3,080,000

Dividend	-		-			-		(140,251	)		-		(140,251	)

Net income	-		-			-		807,700			-		807,700

Balance - December 31, 2014	32,095,000	$	3,210		$	9,151,699	$	3,850,758		$	3,207,968	$	16,213,635

~~(i)~~See ~~filing~~accompanying ofnotes ~~Exchange~~to ~~Act~~consolidated ~~reports;~~financial ~~and~~statements.

~~(ii)~~6 ~~costs relating to consummating a merger or acquisition.~~

We believe we will be able to meet the costs of filing Exchange Act reports during the next 12 months through use of funds to be loaned to or invested in us by William Tay, our sole officer, director and shareholder, or other investors. However, there is no guarantee that such additional funds will be made available to us or on terms that are favorable to us. If we enter into a business combination with a target entity, we will require the target company to pay the acquisition related fees and expenses as a condition precedent to such an agreement. To date, we have had no discussions with our sole shareholder, officer and director, William Tay, or other investors, regarding funding and no funding commitment for future expenses has been obtained. If in the future we need funds to pay expenses, we will consider these and other yet to be identified options for raising funds and/or paying expenses. Obviously, if Mr. Tay, or other investors, does not loan to or invest sufficient funds in us, then we will not be able to meet our SEC reporting obligations and will not be able to attract a private company with which to combine.

Years Ended December 31,		2,014			2,013

Cash flows from operating activities:
Net income	$	807,700		$	559,934
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense - property, plant, and equipment		744,123			716,419
Amortization expense - intangible assets		67,934			44,269
Loss on disposal of property and equipment		41,667			8,875
Deferred income taxes		(4,411	)		(5,477	)
Changes in assets and liabilities:
Accounts receivable		3,037,920			(1,459,254	)
Inventories		(1,307,583	)		(848,489	)
Prepayment to vendor		105,684			(2,847,814	)
Prepaid expenses and other current assets		2,117			(49,073	)
Deposits and other assets		50,844			71,590
Accounts payable		(5,609,633	)		4,193,118
Accrued expenses and other liabilities		(309,179	)		(207,465	)
Advance from customers		(865,406	)		455,417
Net cash provided by (used in) operating activities		(3,238,223	)		632,050

Cash flows from investing activities:
Loan receivable		(26,126	)		-
Purchases of property and equipment		(92,503	)		(133,927	)
Net cash provided by (used in) investing activities		(118,629	)		(133,927	)

Cash flows from financing activities:
Borrowings under line of credit, net		450,000			1,550,000
Borrowings under (repayments on) short-term borrowings, net		(1,137,910	)		(1,558,844	)
Repayments on mortgage and term loans, net		(303,848	)		(236,315	)
Issuance of common stock		3,080,000			242,000
Dividend distribution		(187,001	)		(177,000	)
Bank overdraft		421,172			-
Net cash provided by (used in) financing activities		2,322,413			(180,159	)

Effect of exchange rate changes on cash		(9,142	)		(50,708	)

Net increase (decrease) in cash		(1,043,581	)		267,256

Cash and cash equivalents – beginning of year		1,401,852			1,134,596

Cash and cash equivalents – end of year	$	358,271		$	1,401,852


Supplemental disclosures of cash flow information
Cash paid during the years for:
Interest	$	902,038		$	935,580
Income taxes	$	133,960		$	284,507

WeSee ~~are~~accompanying innotes ~~the development stage and have negative working capital, negative stockholders’ equity and have not earned any revenues from operations~~ to ~~date.~~ ~~These~~consolidated ~~conditions~~financial ~~raise substantial doubt about our ability to continue as a going concern~~statements. We are currently devoting our efforts to locating merger candidates. Our ability to continue as a going concern is dependent upon our ability to develop additional sources of capital, locate and complete a merger with another company, and ultimately, achieve profitable operations.

~~The~~7 Company may consider a business which has recently commenced operations, is a developing company in need of additional funds for expansion into new products or markets, is seeking to develop a new product or service, or is an established business which may be experiencing financial or operating difficulties and is in need of additional capital. Our management believes that the public company status that results from a combination with the Company will provide such company greater access to the capital markets, increase its visibility in the investment community, and offer the opportunity to utilize its stock to make acquisitions. However, there is no assurance that the Company will have greater access to capital due to its public company status, and therefore a business combination with an operating company in need of additional capital may expose the Company to additional risks and challenges. In the alternative, a business combination may involve the acquisition of, or merger with, a company which does not need substantial additional capital, but which desires to establish a public trading market for its shares, while avoiding, among other things, the time delays, significant expense, and loss of voting control which may occur in a public offering.

~~We have, and will continue to have, no capital with which to provide the owners of business entities with any cash or other assets~~1. ~~However,~~PRESENTATION weAND ~~offer owners~~NATURE ofOF ~~target businesses the opportunity to acquire a controlling ownership interest in a reporting company without the time required to become a reporting company by other means.~~OPERATIONS

~~Any~~PLH ~~target~~Products, ~~business that~~Inc. isand ~~selected by us may be a financially unstable company or an entity in its early stages of development or growth~~Subsidiaries, ~~including~~ ~~entities without~~ established ~~records~~and ofincorporated ~~sales~~on orSeptember ~~earnings.~~2, ~~In that event~~1992, wea ~~will~~California becorporation (collectively ~~subject~~the to“Company”), ~~numerous~~manufactures ~~risks inherent in the business~~ and ~~operations~~distributes ofsaunas. ~~financially~~The ~~unstable~~Company’s corporate ~~and~~office ~~early~~is ~~stage~~located orin ~~potential~~Buena ~~emerging~~Park, ~~growth companies~~California. InThe ~~addition,~~Company ~~we may effect~~has a manufacturing ~~business~~facilities ~~combination~~located ~~with an entity~~ in anChina. ~~industry~~The ~~characterized~~Company bysells a ~~high~~full ~~level~~range of ~~risk, and, although our management will endeavor~~ to saunas ~~evaluate~~under ~~the~~brand ~~risks~~names, ~~inherent~~Health inMate, aSun ~~particular~~Spirit, ~~target business~~Healspa, ~~there~~Aroma ~~can~~Steam, beand noFin Heaven ~~assurance~~to ~~that~~distributors, weretailers, ~~will~~and ~~properly ascertain or assess all significant risks~~end-users.

~~Our~~The ~~management~~Company ~~anticipates that~~has wetwo ~~will~~wholly ~~likely be able to effect only one business combination, due primarily to our limited financing and the dilution of~~owned ~~interest~~ subsidiaries ~~for present and prospective stockholders, which is likely to occur~~ as a result of our management’s plan to offer a controlling interest to a target business in order to achieve a tax-free reorganization. This lack of diversification should be considered a substantial risk in investing in us, because it will not permit us to offset potential losses from one venture against gains from another.follows:

We• ~~anticipate~~Pacific ~~that the~~Cedar ~~selection~~Supply, ~~of a business combination will be complex and extremely risky~~Ltd. ~~Because of general economic conditions~~(Yantai, ~~rapid~~China) ~~technological advances~~– ~~being~~Provides ~~made~~designing ~~in some industries~~ and ~~shortages~~manufacturing of ~~available~~Infra-Red ~~capital,~~Home ~~our~~Saunas; ~~management believes that there are numerous firms seeking even the limited additional capital which we will have~~ and~~/or~~ ~~the~~• ~~perceived~~Pacific ~~benefits~~Cedar ofSupply, ~~becoming a publicly traded corporation~~Inc. ~~Such~~ ~~perceived benefits of becoming a publicly traded corporation include~~(Yantai, ~~among~~China) ~~other~~– ~~things,~~Provides ~~facilitating~~designing ~~or improving the terms on which additional equity financing may be obtained, providing liquidity for the principals of~~ and ~~investors~~manufacturing in a business, creating a means for providing incentive stock options or similar benefits to key employees, and offering greater flexibility in structuring acquisitions, joint ventures and the like through the issuance of ~~stock.~~specialty ~~Potentially~~wood ~~available business combinations may occur in many different industries and at various stages~~ of ~~development,~~Western ~~all~~Canadian ofRed ~~which~~Cedar ~~will make the task of comparative investigation~~ and ~~analysis~~other ofwood ~~such~~type ~~business opportunities extremely difficult and complex~~products.

~~The Company is in a highly competitive market for a small number of business opportunities, which could reduce the likelihood of consummating a successful business combination~~2. WeSUMMARY ~~are~~OF ~~and~~SIGNIFICANT ~~will~~ACCOUNTING continue to be an insignificant participant in the business of seeking mergers with, joint ventures with and acquisitions of small private and public entities. A large number of established and well-financed entities, including small public companies and venture capital firms, are active in mergers and acquisitions of companies that may be desirable target candidates for us. Nearly all these entities have significantly greater financial resources, technical expertise and managerial capabilities than we do; consequently, we will be at a competitive disadvantage in identifying possible business opportunities and successfully completing a business combination. These competitive factors may reduce the likelihood of us identifying and consummating a successful business combination. The Company intends to search for a target for a business combination by contacting various sources including, but not limited to, our affiliates, lenders, investment banking firms, private equity funds, accounting firms and attorneys. The approximate number of persons or entities that will be contacted is unknown and dependent on whether any opportunities are presented by the sources that we contact. There are no assurances that we will successfully identify and evaluate suitable business opportunities or that we will conclude a business combination.POLICIES

~~Significant~~FASB ~~Accounting~~Codification ~~Policies~~

In June 2009, the Financial Accounting Standards Board (~~Please~~“FASB”) ~~see~~(issued ~~Note~~FASB 1.Accounting ~~Nature~~Standards Codification (“ASC”) 105-10 (formerly Statement of ~~Operations~~Financial Accounting Standard (“SFAS”) No. 168), The FASB Accounting Standards Codification and ~~Summary~~the Hierarchy of Generally Accepted Accounting ~~Policies~~Principles.) ASC 105-10 became the source of authoritative U.S. GAAP recognized by the FASB to be applied by nongovernment entities. It also modifies the GAAP hierarchy to include only two levels of GAAP; authoritative and non-authoritative. ASC 105-10 is effective for financial statements issued for interim and annual periods ending after September 15, 2009. The adoption of ASC 105-10 did not have a material impact on the Company’s consolidated financial statements.

~~The~~Basis ~~Company has elected to use the extended transition period for complying with new or revised accounting standards under Section 102(b)(2)~~ of ~~the~~ ~~Jobs~~Presentation Act, that allows the Company to delay the adoption of new or revised accounting standards that have different effective dates for public and private companies until those standards apply to private companies. As a result of this election, our financial statements may not be comparable to companies that comply with public company effective dates.

~~Off-Balance~~The ~~Sheet~~accounting ~~Arrangements~~and reporting policies of the Company are in accordance with accounting principles generally accepted in the United States of America, which is based on the accrual method of accounting.

The ~~Company~~consolidated ~~does~~financial statements ~~not~~ include ~~have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on~~ the ~~Company’s financial~~accounts ~~condition,~~of ~~changes~~wholly inowned ~~financial~~subsidiaries. ~~condition,~~All ~~revenues~~intercompany ~~or expenses~~accounts, ~~results of operations~~ transactions, ~~liquidity,~~and ~~capital~~profits ~~expenditures or~~have ~~capital~~been ~~resources~~eliminated ~~that~~upon ~~is material to investors~~consolidation.

~~Contractual~~Reverse ~~Obligations~~Merger

AsOn aMay ~~“smaller~~21, 2014, Dardanos filed ~~reporting~~ Articles ~~company”~~of asMerger ~~defined~~and Plan of Merger with the Secretary of State of Delaware to merge with the Company and change domicile from Delaware to California by ~~Item~~means of 10a merger with and into a California corporation. The Articles of Incorporation ~~Regulation~~and ~~S-K~~Bylaws of the California Corporation are the Articles of Incorporation and Bylaws of the surviving corporation. Such Articles of Incorporation maintained the Company’s corporate name of PLH Products, Inc. and modified the Company’s iscapital ~~not~~structure to allow for the issuance of up to 500,000,000 shares of $0.0001 par value common stock and up to 20,000,000 shares of $0.0001 par value preferred stock. Although the merger documents were filed in Delaware on May 21, 2014, the Secretary of State of Delaware required completion of certain documents in order to ~~provide~~issue ~~this~~a ~~information~~tax clearance certificate to complete the merger. The required tax clearance was not issued until June 10, 2014 which formally completed the domicile relocation to California.

~~Item~~8 ~~7A. Quantitative and Qualitative Disclosures about Market Risk.~~

As2. aSUMMARY ~~“smaller reporting~~OF ~~company”~~SIGNIFICANT asACCOUNTING ~~defined~~POLICIES ~~by Item 10 of Regulation S-K, the Company is not required to provide this information.~~(continued)

~~Item~~Reverse 8.Merger ~~Financial~~(continued) ~~Statements and Supplementary Data.~~

~~Please~~The ~~see~~acquisition was accounted for as a “reverse merger” and recapitalization since the ~~financial~~stockholder of PLH Products, ~~statements~~ Inc. ~~beginning~~and onSubsidiaries ~~page~~owned ~~F-1~~all ~~located~~of ~~elsewhere~~the outstanding shares of the common stock immediately following the completion of the transaction, the stockholders of PLH Products, Inc. and Subsidiaries have the significant influence and the ability to elect or appoint or to remove a majority of the members of the governing body of the combined entity, and PLH Products, Inc. and Subsidiaries’ senior management will dominate the management of the combined entity immediately following the completion of the transaction in ~~this~~accordance ~~annual~~with ~~report~~the onprovision ~~Form~~of ASC ~~10-K~~805, “Business Combinations”. Accordingly, PLH Products, Inc. and Subsidiaries ~~incorporated~~will ~~herein~~be bydeemed ~~reference~~to be the accounting acquirer in the transaction and, consequently, the transaction is treated as a recapitalization of PLH Products, Inc. and Subsidiaries. Accordingly, the assets and liabilities and the historical operations that are reflected in the financial statements are those of PLH Products, Inc. and Subsidiaries and are recorded at the historical cost basis of PLH Products, Inc. and Subsidiaries. Dardanos’s assets, liabilities and results of operations will be consolidated with the assets, liabilities and results of operations of PLH Products, Inc. and Subsidiaries after consummation of the acquisition.

~~Item~~As 9a result of reverser merger, the Company issued additional shares due to stock split to existing shareholders. ~~Changes~~As a inresult ~~and~~of ~~Disagreements~~stock ~~with~~split, ~~Accountants~~the onCompany ~~Accounting~~retrospectively ~~and~~restated ~~Financial~~previous ~~Disclosure~~period as an equivalent charge.

~~There~~Use ~~are not and have not been any disagreements between the Company and its accountants on any matter~~ of ~~accounting~~Estimates ~~principles, practices or financial statement disclosure.~~

~~Item~~The ~~9A.Controls~~preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions ~~Procedures~~that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could materially differ from those estimates.

~~Evaluation~~Revenue ofRecognition ~~Disclosure Controls and Procedures~~

The Company~~’s management~~ isrecognizes ~~responsible~~revenue ~~for~~when persuasive ~~establishing~~evidence ~~and maintaining a system~~ of ~~disclosure~~an ~~controls~~arrangement ~~and~~exists, ~~procedures (as defined in Rule 13a-15(e) and 15d-15(e) under~~ the ~~Exchange~~price ~~Act) that~~ is ~~designed~~fixed ~~to ensure that information required to be disclosed by the Company in the~~or ~~reports~~ determinable, ~~that~~collection ~~the Company files or submits under the Exchange Act~~ is ~~recorded,~~reasonably ~~processed,~~assured ~~summarized~~ and ~~reported,~~delivery ~~within~~of ~~the~~products ~~time~~has ~~periods~~ occurred ~~specified~~or inservices ~~the~~have ~~Commission’s~~been ~~rules and forms~~rendered. ~~Disclosure~~Customer ~~controls~~payments ~~and~~received ~~procedures~~prior ~~include, without limitation, controls and procedures designed~~ to ~~ensure that information required to be disclosed by an issuer in~~ the ~~reports that it files or submits~~ ~~under~~ recognition ~~the~~of ~~Exchange~~revenue ~~Act~~are isrecorded ~~accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions,~~ as ~~appropriate~~advance tofrom ~~allow timely decisions regarding required disclosure~~customers.

InAdvertising ~~accordance~~Expense with Exchange Act Rules 13a-15 and 15d-15, an evaluation was completed under the supervision and with the participation of the Company’s management, including the Company’s President, Principal Financial Officer and Secretary, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures as of the end of the period covered by this Annual Report. Based on that evaluation, the Company’s sole officer concluded that the Company’s disclosure controls and procedures were effective in providing reasonable assurance that information required to be disclosed in the Company’s reports filed or submitted under the Exchange Act was recorded, processed, summarized, and reported within the time periods specified in the Commission’s rules and forms.

~~Evaluation~~Costs ofassociated ~~Internal~~with ~~Controls~~advertising ~~over~~and promotions ~~Financial~~are ~~Reporting~~expensed as incurred. Advertising and promotion expense amounted to $22,060 and $48,796 for the years ended December 31, 2014 and 2013, respectively.

~~This~~Shipping annual report does not include a report of management’s assessment regarding internal control over financial reporting or an attestation report of the company’s registered public accounting firm due to a transition period established by rules of the Securities and ~~Exchange~~Handling ~~Commission~~Costs ~~for newly public companies.~~

~~Changes~~The Company records all charges for outbound shipping and handling as revenue. All outbound shipping and handling costs are included in ~~Internal~~selling, ~~Controls~~general, ~~over~~and ~~Financial~~administrative ~~Reporting~~expenses. The Company incurred $735,952 and $894,139 of outbound shipping and handling costs for the years ended December 31, 2014 and 2013, respectively.

~~There~~9 have been no significant changes to the Company’s internal controls over financial reporting that occurred during our last fiscal quarter of the year ended December 31, 2013, that materially affected, or were reasonably likely to materially affect, our internal controls over financial reporting.

~~Item 9B~~2. ~~Other~~SUMMARY ~~Information.~~OF SIGNIFICANT ACCOUNTING POLICIES (continued)

~~Not~~Accounts ~~applicable.~~Receivable

~~PART~~Accounts ~~III~~receivable are carried at original invoice amount less the allowance for doubtful accounts based on a review of all outstanding amounts at year end. Management determines the allowance for doubtful accounts based on a combination of write-off history, aging analysis, and any specific known troubled accounts. Trade receivables are written off when deemed uncollectible.

~~Item~~Inventories ~~10. Directors, Executive Officers and Corporate Governance~~

A.Inventories ~~Identification~~include finished goods, work-in-process, and raw materials and are stated at the lower of ~~Directors~~cost or market, cost being determined on the weighted average costing method which approximates actual cost. The Company maintains an allowance for potentially excess and ~~Officers~~obsolete inventories and inventories that are carried at costs that are higher than their estimated net realizable values.

~~Our~~Property, ~~current~~Plant ~~officers~~ and ~~directors~~Equipment ~~will serve for one year or until their respective successors are elected and qualified. They are:~~

Name		Age		Position(s)
William Tay		42		Chairman of the Board of Directors, Chief Executive Officer, President, Chief Financial Officer and Secretary

Property, plant and equipment are recorded at cost. Maintenance and repairs are charged to expense as incurred. Depreciation and amortization are provided using the straight-line method over the following estimated useful lives:

Biographical Information for William Tay

Building	39 years
Furniture and fixtures	5-8 years
Machinery and equipment	4-5 years
Vehicles	4-5 years

~~William~~Leasehold ~~Tay acts~~improvements asare ~~Chairman~~amortized over of the ~~Board~~lesser of ~~Directors, President, Secretary and Treasurer for~~ the ~~Company~~useful ~~since~~lives ~~its formation on February 21, 2012. Mr. Tay is also currently the sole officer and director~~ of ~~Northam Acquisition Corp. (“Northam”). Northam currently does not conduct any business other than filing a registration statement with~~ the ~~Securities and Exchange Commission on Form 10~~improvements, ~~as amended. For~~ the ~~past~~related ~~five~~lease ~~years~~term, ~~Mr. Tay is a~~ ~~private~~ or ~~investor,~~the ~~devoting~~life ~~most~~ of his time managing his own investments in securities and residential real estate investments as well as income producing properties. Prior to that, Mr. Tay was a Registered Representative for several broker/dealers in New York, and he held his NASD Series 7 general securities license (now inactive). Mr. Tay has held directorships in the ~~following publicly traded companies: Legend International Holdings, Inc~~building. (OTCQB/OTCBB: LGDI) from November 2003 to November 2004, Playlogic Entertainment, Inc. (OTC: PLGC) from May 2001 to June 2004 and Global Energy Group, Inc. (OTC: GENG) from October 1999 to August 2001. Mr. Tay's background in the securities industry and knowledge of financial structures provide us with sufficient management experience to serve as our officer and director.

B.Intangible ~~Significant~~Assets ~~Employees.~~

AsIntangible ofassets ~~the~~are ~~date~~recorded ~~hereof,~~at ~~the~~cost and ~~Company~~are ~~has no~~amortized ~~significant~~over ~~employees.~~their useful lives as follows:

C. Family Relationships.

Land usage rights	50 years
Trademark usage rights	10 years
Software licenses	4-10 years

~~There~~Warranties ~~are no family relationships among directors, executive officers, or persons nominated or chosen by the issuer to become directors or executive officers.~~

DWe provide a warranty for one year which is covered by our vendors and manufacturers under purchase agreements between the Company and the vendors. ~~Involvement~~In ingeneral, ~~Certain~~these ~~Legal~~products ~~Proceedings~~are shipped directly from our vendors to our customers. As a result, we believe we do not have any net warranty exposure and do not accrue any warranty expenses. Historically, the Company has not experienced any material net warranty expenditures.

~~There~~Foreign ~~have been~~Currency no events under any bankruptcy act, no criminal proceedings and no judgments, injunctions, orders or decrees material to the evaluation of the ability and integrity of any director, executive officer, promoter or control person of the Company during the past five years. Translation

~~Code~~The Company translates the assets and liabilities of ~~Ethics~~its non-U.S. functional currency subsidiaries into dollars at the current rates of exchange in effect at the end of the reporting period. Revenues and expenses are translated at average current rates during the reporting period. Translation adjustments are included in accumulated other comprehensive income as a separate component of stockholders’ equity.

We10 have not adopted a Code of Business Conduct and Ethics that applies to our principal executive officer, principal financial officer, principal accounting officer or controller, or persons performing similar functions in that our sole officer and director serve in these capacities.

~~Nominating~~2. ~~Committee~~SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

WeConcentrations ~~have~~of ~~not~~Credit ~~adopted~~Risk and ~~any~~ Risk ~~procedures by which security holders may recommend nominees to our Board of Directors.~~Factors

~~Audit~~The ~~Committee~~Company maintains its cash and cash equivalents with various major financial institutions. At times, cash and cash equivalents may be in excess of federally insured limits. The Company maintains two cash accounts located in Southern California. All funds in a non-interest bearing transaction account are insured in full by the Federal Deposit Insurance Corporation (FDIC) from December 31, 2010 through December 31, 2012. This temporary unlimited coverage is in addition to, and separate from, the coverage of at least $250,000 available to depositors under the FDIC's general deposit insurance rules. Beginning January 01, 2013, the Federal Deposit Insurance Corporation (FDIC) will no longer provide unlimited deposit coverage to funds in a non-interest bearing transaction account. The standard insurance amount is $250,000 per deposits under the FDIC's general deposit insurance rules. At December 31, 2014 and 2013, the Company did not have uninsured cash balance.

~~The~~Financial ~~Board~~instruments that potentially subject the Company to concentrations of ~~Directors~~credit risk are accounts receivable and ~~acts~~ other asreceivables ~~the~~arising ~~audit~~from ~~committee~~its normal business activities. The Company ~~does~~has ~~not~~a diversified ~~have~~customer abase. ~~qualified~~The ~~financial~~Company ~~expert~~controls atcredit ~~this~~risk ~~time~~related ~~because~~to itaccounts receivable ~~has~~through ~~not~~credit ~~been~~approvals, ~~able~~credit ~~to hire~~limits aand ~~qualified~~monitoring ~~candidate~~procedures. The ~~Further,~~Company routinely assesses the ~~Company~~financial ~~believes~~strength ~~that~~of itits ~~has~~customers ~~inadequate~~and, based ~~financial~~upon ~~resources~~factors atsurrounding ~~this~~the ~~time~~credit torisk, ~~hire~~establishes ~~such~~ an ~~expert.~~allowance, ~~The~~if required, ~~Company~~for ~~intends~~un-collectible toaccounts ~~continue~~and, toas ~~search~~a ~~for~~consequence, abelieves ~~qualified~~that ~~individual~~its accounts ~~for~~receivable ~~hire~~related credit risk exposure beyond such allowance is limited.

~~Item~~The 11Company does not have any concentrations of customers or vendors as of the year end. ~~Executive~~The ~~Compensation~~Company provides credit to customers in the normal course of business. Collateral is not required for trade receivables, but evaluations of customer’s credit and financial conditions are performed periodically. The Company has not experienced any significant bad debt expense from customers.

~~William~~Fair ~~Tay,~~Value our sole officer and director does not receive any compensation for his services rendered to us since our inception, has not received such compensation in the past and is not accruing any compensation pursuant to any agreement with us. No remuneration of ~~any nature~~Financial has been paid for or on account of services rendered by a director in such capacity. Our sole officer and director intend to devote no more than five (5) hours a week to our affairs. However, Mr. Tay paid certain formation expenses related to our incorporation in the State of Delaware and contributed time to such formation and in developing our business concept and plan. The board of directors (consisting solely of Mr. Tay) valued the formation expenses and services at $3,139.00 and issued 31,390,000 shares of restricted common stock as founder shares to Mr. Tay. To the extent that the formation expenses were less than $3,139.00, then Mr. Tay is deemed to have received compensation for such difference. Instruments

~~Mr.~~The ~~Tay~~fair ~~will~~values ~~not~~of ~~receive any~~the ~~finder'~~Company’s ~~fee~~trade accounts receivable, ~~either~~income ~~directly~~taxes orreceivable/payable, ~~indirectly~~accounts payable, asaccrued expenses aand ~~result~~other ofcurrent ~~his~~liabilities ~~efforts~~approximate totheir ~~implement~~carrying values due to the relatively short maturities of these instruments. The carrying value of the Company'’s ~~business~~short ~~plan~~and ~~outlined~~long ~~herein~~term debt approximates fair value based on management’s best estimate of the interest rates that would be available for similar debt obligations having similar terms at the balance sheet date.

ItImpairment ~~is possible that, after the Company successfully consummates a business combination with an unaffiliated entity, that entity may desire to employ or retain one or a number~~ of ~~members of our management for the purposes of providing services to the surviving entity. However, the Company has adopted a policy whereby the offer of any post~~Long-~~transaction employment to members of management will not be a consideration~~Lived ~~in our decision whether to undertake any proposed transaction. However, we cannot guarantee that this policy will be adhered to at the time of making a transaction determination.~~ Assets

NoThe ~~retirement~~Company, ~~pension,~~in accordance with ASC ~~profit~~ 360, ~~sharing~~Property, ~~stock~~Plant, ~~option~~and orEquipment, ~~insurance~~reviews ~~programs~~for impairment of long-lived assets and certain identifiable intangibles whenever events or ~~other~~changes ~~similar~~in ~~programs~~circumstances indicate ~~have~~that ~~been~~the ~~adopted~~carrying byamount usof ~~for~~the asset may not be recoverable. An impairment loss would be recognized when estimated undiscounted future cash flows expected to result from the ~~benefit~~use of ~~our~~the ~~employees~~asset and its eventual disposition is less than its carrying amount. No such impairment indicators were identified by the Company and no impairment losses were recorded by the Company during the years ended December 31, 2014 and 2013.

~~There~~11 ~~are no understandings or agreements regarding compensation our management will receive after a business combination that is required to be included in the following table, or otherwise.~~

The following table shows for the period ended December 31, 2013, the compensation awarded (earned) or paid by us to our named executive officers or acting in a similar capacity as that term is defined in Item 402(a)(2~~) of Regulation S-K~~. ~~There~~SUMMARY ~~are~~OF noSIGNIFICANT ~~understandings~~ACCOUNTING orPOLICIES ~~agreements regarding compensation that our management will receive after a business combination that is required to be included in this table, or otherwise.~~(continued)

SUMMARY COMPENSATION TABLE
Name and principal position	Fiscal Year	Salary ($)		Bonus ($)		Stock Awards ($)	Option Awards ($)	Non-Equity Incentive Plan Compensation ($)		Nonqualified Deferred Compensation Earnings ($)		All Other Compensation ($)		Total ($)
William Tay, President/CEO	December 31, 2013	$	0		—	—	—		—		—	$	—	$	—

Income Taxes

~~Director~~The ~~Compensation~~Company follows ASC 740, Income Taxes, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

WeThe doCompany adopted ASC 740-10-25 on January 1, 2009, which provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax position. The Company must recognize the tax benefit from an uncertain tax position only if it is more likely than not ~~currently~~that the tax position will be sustained on examination by the ~~pay~~ taxing ~~any~~authorities, ~~cash~~based ~~fees~~on tothe ~~our~~technical ~~directors~~merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. The Company recognized $240,000 ~~nor~~of additional doliabilities wefor ~~pay~~uncertain ~~directors’~~tax ~~expenses~~positions as a result of the implementation of ASC 740-10-25 which resulted in ~~attending~~a ~~board~~retained ~~meetings~~earnings adjustment as of beginning of the year for the years ended December 31, 2014 and 2013.

~~Employment~~Segment ~~Agreements~~Reporting

WeAccounting ~~are~~Standards ~~not~~Codification (“ASC”) aTopic ~~party~~280, “Segment Reporting,” requires public companies to ~~any~~report financial ~~employment~~and descriptive information about their reportable operating segments. ~~agreements~~ The Company identifies operating segments based on how management internally evaluates separate financial information, business activities and management responsibility. Accordingly, the Company has one reportable segment, consisting of the sauna and wood related businesses.

~~Item~~The ~~12.~~Company ~~Security~~generates ~~Ownership~~revenues from four geographic areas, consisting of ~~Certain~~the ~~Beneficial~~United ~~Owners~~States, Europe, and ~~Management~~Asia. ~~and~~The following ~~Related~~enterprise-wide ~~Stockholder~~disclosure ~~Matters~~is prepared on a basis consistent with the preparation of the consolidated financial statements. The following table contains certain financial information by geographic area:

(a) Security ownership of certain beneficial owners.

*December 31,*		*2014*		*2013*

Net sales:
United States	$	21,198,125	$	19,228,056
Europe		8,686,216		11,280,129
Asia		8,667,735		7,269,702

Total net sales	$	38,552,076	$	37,777,887


Long-lived assets, net:
United States	$	2,957,593	$	3,028,774
Europe		-		-
Asia		7,056,236		7,780,245

Total long-lived assets, net	$	10,013,829	$	10,809,019

~~The~~12 following table sets forth, as of December 31, 2013, the number of shares of Common Stock owned of record and beneficially by executive officers, directors and persons who hold 5% or more of the outstanding Common Stock of our Company. Also included are the shares held by all executive officers and directors as a group.

Name and Address	Amount and Nature of Beneficial Ownership	Percentage of Class(1)
William Tay 2000 Hamilton St., #943 Philadelphia, PA 19130	31,390,000 common shares held directly	100%
All Officers and Directors as a group (1 person)	31,390,000 common shares held directly	100%

2.	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

~~(1)~~Recently ~~The~~issued ~~above percentages are based on 31,390,000 shares~~accounting of pronouncements ~~our Common Stock outstanding as of December 31, 2013.~~

~~Item~~In ~~13.~~March 2013, the Financial Accounting Standards Board ("FASB") issued ASU 2013-05, Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain ~~Relationships~~Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity. This guidance requires a reporting entity that ceases to have a controlling financial interest in a business with a foreign entity, other than a sale of in substance real estate or conveyance of oil and ~~Related~~gas ~~Transactions~~mineral rights, to release any related cumulative translation adjustment into net income. The guidance is effective for fiscal years beginning after December 15, 2013. The Company adopted this guidance effective January 1, 2014, and it did not have a significant impact on the Company’s financial statements.

~~Except~~In asApril ~~otherwise indicated~~2014, ~~herein~~the FASB issued ASU 2014-08, ~~there~~Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. This guidance limits discontinued operations reporting to disposals of components of an entity that represent strategic shifts that have ~~been~~a nomajor ~~related~~effect ~~party~~on ~~transactions~~an entity’s operations and financial results. The amendments also require expanded disclosures for discontinued operations with more information about the assets, orliabilities, ~~any~~revenues, ~~other~~and ~~transactions~~expenses of discontinued operations. The amendments also require an entity to disclose the pretax profit or ~~relationships~~loss ~~required~~attributable to a disposal of an individually significant component of an entity that does not qualify for discontinued operations reporting. The guidance is effective for disposals (or classifications as held for sale) occurring in fiscal years beginning after December 15, 2014 and should be ~~disclosed~~applied prospectively. Early adoption is permitted. The adoption of this ~~pursuant~~ guidance is not expected to ~~Item~~have ~~404~~a ofsignificant ~~Regulation~~impact ~~S-K~~on the Company’s financial statements.

~~Item~~In 14May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. ~~Principal~~This ASU supersedes most of the existing guidance on revenue recognition in Accounting ~~Fees~~Standards Codification ("ASC") Topic 605, Revenue Recognition and ~~Services~~establishes a broad principle that would require an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this principle, an entity identifies the contract with a customer, identifies the separate performance obligations in the contract, determines the transaction price, allocates the transaction price to the separate performance obligations and recognizes revenue when each separate performance obligation is satisfied. The guidance is effective for fiscal years beginning after December 15, 2016 and is to be applied retrospectively at the entity's election either to each prior reporting period presented or with the cumulative effect of application recognized at the date of initial application. Early adoption is not permitted. The Company is currently evaluating the impact that the adoption of this guidance will have on its consolidated financial statements.

~~GZTY~~In ~~CPA~~June ~~Group~~2014, the FASB issued ASU ~~LLC~~ 2014-12, Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. This guidance requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition of the award. A reporting entity should apply existing guidance in ASC Topic 718, Compensation-Stock Compensation, as it relates to such awards. The guidance is ~~our~~effective ~~independent~~for ~~registered~~fiscal ~~public~~years ~~accounting~~beginning ~~firm~~after December 15, 2015, and may be applied either prospectively or retrospectively. Early adoption is permitted. The adoption of this guidance is not expected to have a significant impact on the Company’s financial statements.

~~Audit~~13 ~~Fees~~

~~The firm of GZTY CPA Group, LLC acts as our principal accountant~~3. Our sole officer and director William Tay paid $550 on our behalf to GZTY CPA Group, LLC during the period from February 21, 2012 (inception) to March 31, 2012 for its audit of our financial statements which were included in our Form 10 registration statement filed with the Securities and Exchange Commission on September 25, 2012, and as amended on October 31, 2012, November 28, 2012 and December 19, 2012.INVENTORIES

~~Tax~~Inventories ~~Fees~~consisted of the following:

There were no fees billed by GZTY CPA Group, LLC for professional services for tax compliance, tax advice, and tax planning for the fiscal year ended December 31, 2013.

*December 31,*		*2014*		*2013*

Raw materials	$	8,180,938	$	9,490,297
Work-in-progress		7,186,242		5,050,926
Finished goods		7,140,012		7,038,098

Total inventories	$	22,507,192	$	21,579,321

~~All~~4. ~~Other~~PROPERTY, ~~Fees~~PLANT AND EQUIPMENT

~~There were no fees billed by GZTY CPA Group~~Property, ~~LLC~~plant ~~for other products~~ and ~~services~~equipment ~~for~~consisted of the ~~fiscal~~following: ~~year ended December 31, 2013.~~

Audit Committee’s Pre-Approval Process

*December 31,*		*2014*			*2013*

Land	$	1,777,116		$	1,777,116
Building		8,197,271			8,282,939
Furniture and fixtures		184,630			152,840
Machinery and equipment		4,453,992			4,393,873
Vehicles		1,361,358			1,675,173
Leasehold improvements		61,142			60,742

Total property, plant and equipment		16,035,509			16,342,683
Less – accumulated depreciation and amortization		(7,288,234	)		(6,876,828	)

Total property, plant and equipment, net	$	8,747,275		$	9,465,855

~~The~~Depreciation ~~Board~~and ofamortization ~~Directors~~expense ~~acts~~ on asproperty, ~~the~~plant, ~~audit~~and ~~committee~~equipment ofamounted ~~our~~to ~~Company~~approximately $744,123 and ~~accordingly~~ $716,419 ~~all~~for ~~services~~the ~~are~~years ~~approved~~ended byDecember ~~all~~31, ~~the~~2014 ~~members~~and of2013, ~~the Board of Directors~~respectively.

~~PART~~5. IVINTANGIBLE ASSETS

~~Item~~Intangible ~~15.~~assets ~~Exhibits,~~consisted ~~Financial~~of ~~Statement~~the following: ~~Schedules.~~

(a) Exhibits:

*December 31,*		*2014*			*2013*

Land use rights	$	1,280,384		$	1,289,844
Trademark usage rights		303,456			304,432
Software license		48,556			37,034

Total intangible assets		1,632,396			1,631,310
Less – accumulated amortization		(490,117	)		(412,661	)

Intangible assets, net	$	1,142,279		$	1,218,649

			Incorporated by reference
Exhibit	Exhibit Description	Filed herewith	Form	Period ending	Exhibit	Filing date
3.1	Certificate of Incorporation		10		3.1	09/25/2012
3.2	By-Laws		10		3.2	09/25/2012
4.1	Specimen Stock Certificate		10		3.3	09/25/2012
31	Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002	X
32	Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002	X

~~(b)~~5. ~~The~~INTANGIBLE ~~following~~ASSETS ~~documents are filed as part of the report:~~(continued)

1.For ~~Financial~~the ~~Statements:~~years ended December 31, 2014 ~~Balance~~ and ~~Sheet~~2013, ~~Statement~~amortization ofexpense ~~Operations~~was $67,934 ~~Statement~~and of$44,269, ~~Stockholder’s~~respectively. ~~Equity,~~Estimated future ~~Statement~~intangible amortization as of ~~Cash~~December ~~Flows~~31, ~~and~~2014 ~~Notes~~for toeach ~~Financial~~of the next five ~~Statements.~~ years is as follows:

SIGNATURES

Years ending December 31,		Amount
2015	$	78,704
2016		43,306
2017		31,210
2018		31,210
2019		31,210
Thereafter		926,639

Total	$	1,142,279

In6. ~~accordance~~Capital ~~with the~~Lease ~~requirements of the Exchange Act, the Registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.~~Obligation

~~DARDANOS~~The ~~ACQUISITION~~Company leases certain equipment ~~CORP~~ under capital leases, which require total monthly lease payments of approximately $2,800. The leases have interest rates of approximately 11.0% and expire on various dates through January 2019. The aggregate future payments under the capital lease obligations are as follows:

Dated: February 18, 2014

Years ending December 31,		Amount
2015	$	32,945
2016		32,945
2017		8,908
2018		8,908
2019		1,838
Total		85,544
Less – portion representing interest		(12,778	)
Total		72,766
Less – non-current portion		(39,821	)

Current portion of capital lease obligation	$	32,945

~~By:~~7. ~~/s/~~LINE ~~William~~OF ~~Tay William Tay, Chief Executive Officer (Principal Executive Officer), Chief Financial Officer (Principal Financial Officer) and Chairman of the Board of Directors~~CREDIT

InThe ~~accordance~~Company ~~with Section~~retains 13a orrevolving ~~15(d)~~line of credit ~~the~~with ~~Securities~~a ~~Exchange~~financial ~~Act~~institution. The Company renewed its revolving line of credit ~~1934~~with a financial institution on November 21, ~~this~~2014. ~~report~~The line of credit has a ~~been~~maximum ~~signed~~outstanding ~~below~~aggregate byloan balance not to exceed $3,250,000 in 2014. At December 31, 2014, the ~~following~~line ~~persons~~of credit provides for variable interest based on the ~~behalf~~bank’s prime rate plus 0.75% (4.00% at December 31, 2014), payable monthly, with a maturity date of December 1, 2015. Borrowings under the ~~registrant~~line ~~and~~of incredit are collateralized by the ~~capacities~~Company’s inventories and onequipment. The Company had unused line of credit of $0 and outstanding balance of $3,250,000. The Company did not have any standby letters of credit as of December 31, 2014. Total interest expense was $110,091 for the ~~dates~~year ~~indicated~~ended December 31, 2014.

Name	Title	Date
/s/ William Tay	Chief Executive Officer	February 18, 2014
William Tay	(Principal Executive Officer),
	Chief Financial Officer (Principal Financial Officer) and Chairman of the Board of Directors

DARDANOS ACQUISITION CORP.
(A Development Stage Company)
Balance Sheet
			As of
			December 31,
			2013
ASSETS
	Current Assets
	Cash	$	-
	Total Current Assets		-
	TOTAL ASSETS	$	-
LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
	Current Liabilities	$	-
	Total Current Liabilities		-
	TOTAL LIABILITIES		-
	Stockholders' Equity (Deficit)
	Preferred stock, ($.0001 par value, 20,000,000
	shares authorized; none issued and outstanding.)		-
	Common stock ($.0001 par value, 500,000,000
	shares authorized; 31,390,000 shares issued and
	outstanding as of December 31, 2013)		3,139
	Deficit accumulated during development stage		(3,139)
			..
	Total Stockholders' Equity (Deficit)		-
	TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	$	-

7.	LINE OF CREDIT (continued)

~~See~~At ~~Notes~~December 31, 2013, the renewed line of credit has a maximum outstanding aggregate loan balance not to ~~Financial~~exceed $3,250,000. ~~Statements~~The line of credit provides for variable interest based on the bank’s prime rate plus 0.75% or a floor of 4.00% (4.00% at December 31, 2013), payable monthly, with a maturity date of November 21, 2014. Borrowings under the line of credit are collateralized by the Company's inventories and equipment. At December 31, 2013, the Company had unused line of credit of $450,000 and an outstanding balance of $2,800,000. Total interest expense was $63,708 for the year ended December 31, 2013.

DARDANOS ACQUISITION CORP.
(A Development Stage Company)
Statements of Operations
					Cumulative
					Since February 21, 2012 (inception)
			December 31, 2013		to December 31, 2013
	Revenues
	Revenues	$	-	$	-
	Total Revenues		-		-
	General & Administrative Expenses
	Organization and related expenses		3,139		3,139
	Total General & Administrative Expenses		3,139		3,139
	Net Loss	$	(3,139)	$	(3,139)
	Basic loss per share	$	(0.00)
	Weighted average number of
	common shares outstanding		31,390,000

The Company is required to comply with certain financial covenants under the line of credit agreement. The Company was in compliance as of December 31, 2014 and 2013.

~~See~~8. ~~Notes~~SHORT-TERM ~~to Financial Statements.~~BORROWINGS

DARDANOS ACQUISITION CORP.
	December 31,			2014			2013
(A Development Stage Company)
	The short-term loan agreement is renewed annually each October 31st of the year. Monthly interest only payable to a bank with unpaid interest and principal payable at a maturity date of October 30, 2015, secured by building and land use right of Pacific Cedar Supplies, Ltd., interest rate at 115% of bench mark rate of 5 years and above (7.07% and 7.53% at December 31, 2014 and 2013).		$	3,730,328		$	3,921,491
Statement of Changes in Stockholders' Equity (Deficit)
	The short-term loan agreement is renewed annually each July 26th of the year. Monthly interest only payable to a bank with maturity date of July 25, 2015, secured by cash balance of Pacific Cedar Supplies, Inc., interest rate at three months LIBOR plus 5.0% (5.24% and 5.25% at December 31, 2014 and 2013, respectively).			-			748,090
From February 21, 2012 (inception) through December 31, 2013
	The short-term loan agreement is renewed annually each May 31st of the year. Monthly interest only payable to a bank with maturity date of May 30, 2015, secured by substantially all of the assets of Pacific Cedar Supplies, Inc., interest rate at three months LIBOR plus 5.7% (5.94% and 5.746% and at December 31, 2014 and 2013, respectively).			626,046			698,217
							Deficit
	The short-term loan agreement is renewed annually each August 12th of the year with an upper limit amount to $2,000,000 with maturity date of August 8, 2015, secured by trade accounts receivable of Pacific Cedar Supplies, Inc., interest rate at three months LIBOR plus 6.0% (6.24% and 6.25% and at December 31, 2014 and 2013, respectively).			894,353			997,453
							Accumulated
	The short-term loan agreement is renewed annually each November 29th of the year with an upper limit amount to $1,400,000 with maturity date of November 28, 2015, secured by substantially all of the assets of Pacific Cedar Supplies, Inc., interest rate at three months LIBOR plus 5.5% (5.74% and 5.5% and at December 31, 2014 and 2013, respectively).			1,391,217			1,396,434
			Common		Additional		During
	Non-interest bearing borrowings due on demand			-			75,100
	Common		Stock		Paid-in		Development
	Total short-term borrowings		$	6,641,944		$	7,836,785
	Stock		Amount		Capital		Stage		Total
February 21, 2012 (inception)
Shares issued for services at $.0001 per share	31,390,000	$	3,139	$	-	$		$	3,139
Net loss, December 31, 2012							(3,139)		(3,139)
Balance, December 31, 2013	31,390,000	$	3,139	$	-	$	(3,139)	$	-

~~See~~16 ~~Notes to Financial Statements.~~

DARDANOS ACQUISITION CORP.
(A Development Stage Company)
Statements of Cash Flows
					Cumulative
					Since February 21, 2012 (inception)
			December 31,		to December 31,
			2013		2013
	CASH FLOWS FROM OPERATING ACTIVITIES
	Net income (loss)	$	(3,139)	$	(3,139)
	Changes in working capital		-		-
	Net cash provided by (used in) operating activities		(3,139)		(3,139)
	CASH FLOWS FROM INVESTING ACTIVITIES
	Net cash provided by (used in) investing activities		-		-
	CASH FLOWS FROM FINANCING ACTIVITIES
	Common stock issued to founder for services rendered		3,139		3,139
	Net cash provided by (used in) financing activities		3,139		3,139
	Net increase (decrease) in cash		-		-
	Cash at beginning of year		-		-
	Cash at end of year	$	-	$	-
	NONCASH INVESTING AND FINANCING ACTIVITIES:
	Common stock issued to founder for services rendered	$	3,139	$	3,139
	SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
	Interest paid	$	-	$	-
	Income taxes paid	$	-	$	-

Total interest expense under short-term borrowings was $453,186 and $602,932 for the years ended December 31, 2014 and 2013, respectively.

~~See~~9. ~~Notes~~MORTGAGE toAND ~~Financial~~TERM ~~Statements.~~LOANS

~~DARDANOS~~Mortgage ~~ACQUISITION CORP. (A DEVELOPMENT STAGE COMPANY) NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2013 Note 1 – Organization~~ and ~~Description~~term ofloans ~~Business~~consisted ~~Dardanos Acquisition Corp. (the “Company”), a development stage company, was incorporated under the laws~~ of the State of Delaware on February 21, 2012 and has been inactive since inception. The Company intends to serve as a vehicle to effect an asset acquisition, merger, exchange of capital stock or other business combination with a domestic or foreign business. Note 2 – Summary of Significant Accounting Policies Basis of Presentation – Development Stage Company The Company has not earned any revenue from operations. Accordingly, the Company’s activities have been accounted for as those of a “Development Stage Entity” as set forth in Accounting Standards Codification 915 (“ASC 915”), Development Stage Entities. Among the disclosures required by ASC 915 are that the Company’s financial statements be identified as those of a development stage company, and that the statements of operations, stockholders’ equity and cash flows disclose activity since the date of the Company’s inception. Accounting Method The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a fiscal year ending on December 31. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates. Cash Equivalents The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents. Income Taxes Income taxes are provided in accordance with Accounting Standards Codification 740 (“ASC 740”), Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carryforwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. There were no current or deferred income tax expenses or benefits due to the Company not having any material operations for period ended December 31, 2013. Basic Earnings (Loss) Per Share The FASB issued Accounting Standards Codification 260 (“ASC 260”), “Earnings Per Share”, which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 supersedes the provisions of APB No. 15, and requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective February 21, 2012 (inception). Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company. Stock-Based Compensation The Company recognizes the services received or goods acquired in a share-based payment transaction as services are received or when it obtains the goods as an increase in equity or a liability, depending on whether the instruments granted satisfy the equity or liability classification criteria [ASC 718-10-25-2, Compensation—Stock Compensation, Recognition]. A share-based payment transaction with employees is measured base on the fair value (or, in some cases, a calculated or intrinsic value) of the equity instrument issued. If the fair value of goods or services received in a share-based payment with non-employees is more reliably measurable than the fair value of the equity instrument issued, the fair value of the goods or services received shall be used to measure the transaction. Conversely, if the fair value of the equity instruments issued in a share-based payment transaction with non-employees is more reliably measurable than the fair value of the consideration received, the transaction is measured at the fair value of the equity instruments issued [ASC 718-10-30-2, Compensation—Stock Compensation, Initial Measurement]. The cost of services received from employees in exchange for awards of share-based compensation generally is measured at the fair value of the equity instruments issued or at the fair value of the liabilities incurred. The fair value of the liabilities incurred in share-based transactions with employees is remeasured at the end of each reporting period until settlement [ASC 718-10-30-3, Compensation—Stock Compensation, Initial Measurement]. Share-based payments awarded to an employee of the reporting entity by a related party or other holder of an economic interest in the entity as compensation for services provided to the entity are share-based transactions to be accounted for under ASC 718 unless the transfer is clearly for a purpose other than compensation for services to the reporting entity. The substance of such a transaction is that the economic interest holder makes a capital contribution to the reporting entity and that entity makes a share-based payment to its employee in exchange for services rendered [ASC 718-10-15-4, Compensation—Stock Compensation, Scope and Scope Exceptions]. Impact of New Accounting Standards The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position, or cash flow. Note 3 – Going Concern The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established any source of revenue to cover its operating costs. The Company will engage in very limited activities without incurring any liabilities that must be satisfied in cash until a source of funding is secured. The Company will offer noncash consideration and seek equity lines as a means of financing its operations. If the Company is unable to obtain revenue producing contracts or financing or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders. Note 4 – Stockholder’s Equity Upon formation, the Board of Directors issued 31,390,000 shares of common stock to the founding shareholder in exchange for incorporation fees of $89, annual resident agent fees in the State of Delaware for $50, and developing the Company’s business concept and plan valued at $3,000 to a total sum of $3,139. The stockholders’ equity section of the Company contains the following ~~classes of capital stock as of December 31, 2013~~: · Common stock, $ 0.0001 par value: 500,000,000 shares authorized; 31,390,000 shares issued and outstanding. · Preferred stock, $ 0.0001 par value: 20,000,000 shares authorized; but not issued and outstanding.

*December 31,*		*2014*			*2013*

Note payable on a monthly basis (principal and interest) to a bank under a mortgage loan agreement dated November 21, 2013 with maturity date of November 21, 2020, secured by the Company’s building and land, interest rate at bank’s prime rate plus 0.75% or a floor of 4.00 (4.00% and 4.00% at December 31, 2014 and 2013, respectively).	$	3,268,725		$	3,348,505

The term loan agreement mentioned above was refinanced on November 21, 2013. Under the refinanced term loan agreement, note payable on a monthly basis (principal and interest) to a bank with maturity date of November 21, 2020, secured by substantially all of the assets of the Company, interest rate at bank’s prime rate plus 0.75% or a floor of 4.00 (4.00% and 4.00% at December 31, 2014 and 2013, respectively).		1,525,029			1,749,097

Total mortgage and term loans		4,793,754			5,097,602
Less – long term portion		(4,487,655	)		(4,794,045	)

Current portion of mortgage and term loans	$	306,099		$	303,557

Total interest expense under mortgage and term loans was $201,133 and $268,941 for the years ended December 31, 2014 and 2013, respectively. The aggregate future payments under the bank loan payable are as follows:

Years ending December 31,		Amount

2015	$	306,099
2016		328,652
2017		342,739
2018		356,900
2019		371,647
Thereafter		3,087,717

Total	$	4,793,754

The Company is required to comply with certain financial covenants under the mortgage and term loan agreements. The Company was in compliance as of December 31, 2014 and 2013.

10.

INCOME TAX

The provision (benefit) for income taxes for the years ended December 31, 2014 and 2013 consisted of the following:

*December 31,*		*2014*			*2013*
Current:
Federal	$	191,137		$	138,427
State		58,249			41,284
Foreign		78,494			105,634
Total		327,880			285,345

Deferred:
Federal		(3,501	)		(4,347	)
State		(910	)		(1,130	)
Total		(4,411	)		(5,477	)

Provision for income taxes	$	323,469		$	279,868

The Company’s deferred income tax (liability) asset consisted of the following:

*December 31,*		*2014*			*2013*
Current deferred income tax (liabilities) assets:
Depreciation and amortization	$	(43,608	)	$	(48,019	)
Total	$	(43,608	)	$	(48,019	)

On January 1, 2009, the Company adopted the provision of ASC 740 related to accounting for uncertain tax positions. It requires that the Company recognize the impact of a tax position in the Company’s financial statement if the position is more likely than not of being sustained upon examination on the technical merits of the position. The adoption of this new accounting policy resulted in a retained earnings adjustment of $240,000 as of beginning of the year.

The Company's practice is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company has not recognized any interest on the unrecognized tax benefits as they are immaterial. Management believes no material change to the amount of unrecognized tax benefits will occur within the next twelve months.

Tax years 2010 and year thereafter are open for tax examination by federal and years 2009 and thereafter are open for state.

11.

COMMITMENT AND CONTINGENCIES

The Company leases certain automobiles under operating leases. The future minimum lease payments under these operating leases are as follows as follows:

Years ending December 31,		Amount
2015	$	4,150
Total	$	4,150

The Company is subject to various legal proceedings from time to time as part of its business. As of December 31, 2013, the Company was not currently party to any legal proceedings or threatened legal proceedings, the adverse outcome of which, individually or in the aggregate, it believes would have a material adverse effect on its business, financial condition and results of operations.

12.

RETIREMENT PLAN

The Company has a 401(k) defined contribution retirement benefit plan for the U.S. employees. Contributions by the Company to the retirement plan and expense recognized for the years ended December 31, 2014 and 2013 was $32,880 and $34,805, respectively.

13.

SUBSEQUENT EVENTS

The Company evaluated all events or transactions that occurred after December 31, 2014 up through the date the financial statements were issued. During these periods, the Company did not have any material recognizable subsequent events required to be disclosed as of and for the year ended December 31, 2014.

	•	MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS

The following discussion and analysis should be read in conjunction with our consolidated financial statements and the notes related thereto.

Forward-Looking Statements

Statements in this Management’s Discussion and Analysis or Plan of Operations section which discuss future expectations and plans, which are to be considered forward-looking statements as defined by Section 27(a) of the Securities Act of 1933 and Section 21(e) of the Securities Exchange Act of 1934, as amended. Sentences which incorporate words such as “believes,” “intends,” “expects,” “predicts,” “may,” “will,” “should,” “contemplates,” “anticipates,” or similar statements are based upon our beliefs and expectations using the most current information available to us. In view of the fact that our discussions in this Management’s Discussion and Analysis or Plan of Operations section are based upon our estimates and beliefs concerning circumstances and events which have not yet occurred, the anticipated results are subject to changes and variations as future operations and events actually occur and could differ materially from those discussed in the forward-looking statements. Moreover, although we reasonably expect, to the best of our knowledge and belief, that the results to be achieved by us will be as set forth in the following discussion, the following discussion is not a guarantee and there can be no assurance that any of the potential results which are described will occur. Furthermore, there will usually be differences between the forecasted and actual results because events and circumstances frequently do not occur as expected, and the differences may be material. These forward-looking statements involve a number of risks and uncertainties, including, but not limited to, competition. Therefore all investors should consult their respective counsel and advisors with respect to an understanding of our Company and its products.

For the year ended December 31, 2014, we achieved a 2.93 % operating margin, an increase of 0.71% compared to the prior year. We generated pre-tax income of $1,131,169 and net income of $807,700 on operating revenues of $38.5 million. For the year ended December 31, 2013, we generated pre-tax income of $839,802 and net income of $559,934 on operating revenues of $37.7 million.

Operating Expenses

Operating expenses decreased $809,340, or approximately 10.4%, to $7.81 million for the year ended December 31, 2014 compared to $8.62 million for the year ended December 31, 2013 primarily due to tighter control and monitoring on the expenses and reducing the number of unprofitable trade shows.

Upon the Company expanding its market share, it is anticipated that the Company’s expenses will increase significantly.

Liquidity and Capital Resources

Since our inception our operations have been primarily financed through private sales of our equity credit facilities from financial institutions. We have devoted our resources to funding the sales and development of our products. We have not incurred any operating losses in most years since our inception and we expect to continue with that positive trend.

As of December 31, 2014, we had $358,271 of cash and cash equivalents, plus account receivables of $4,564,078 and $4,760,027 of accounts payable compared to December 31, 2013, in which we had $1,401,852 of cash and cash equivalents plus account receivables of $7,601,998 and $10,920,928 of accounts payable. We believe that our existing capital resources, will be sufficient to meet our projected operating requirements for at least the next 12 months, however, we will need to raise additional capital for expansion pursuant to the money raised pursuant to this Prospectus as demand for our products increases. Based upon our expansion plan, we will need the proceeds from this offering to meet the increase in operational needs and capital requirements for product development and commercialization. Our current credit facility may be sufficient, however, the cost is too high in order to maintain year after year profitability without being interrupted by the expansion plan.

The accompanying financial statements for the twelve months ended December 31, 2014 and 2013 have been prepared on a basis that contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business.

Results of Operations

Year Ended December 31, 2014

The Company had net sales of $38,552,076 for the year ended December 31, 2014 compared to the net sales of $37,777,887 for the year ended December 31, 2013.

Selling, general and administrative expenses for the year ended December 31, 2014 were $7,810,804 compared to the selling, general and administrative expenses for the year ended December 31, 2013 which were $8,620,144. The aforementioned expenses directly relate to the maintenance of the Company’s operations and compliance with the Securities Exchange Act of 1934, as amended.

UNDERTAKING

The undersigned registrant hereby undertakes:

1.	To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:

	i.	To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;

	ii.	To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) (§ 230.424(b) of this chapter) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the “Calculation of Registration Fee” table in the effective registration statement.

	iii.	To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement;

2.	That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

	4.	That, for the purpose of determining liability under the Securities Act of 1933 to any purchaser:

		Each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A (§ 230.430A of this chapter), shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.

	5.	That, for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities:

The undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:

	i.	Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424 (§ 230.424 of this chapter);

	ii.	Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;

	iii.	The portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned registrant; and

	iv.	Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.

The undersigned registrant hereby undertakes to provide to the underwriter at any closing specified in any underwriting agreements, certificates in such denominations and registered in such names as required by an underwriter to permit prompt delivery to each purchaser.

Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, PLH Products, Inc. has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Buena Park in the State of California, on March 6, 2015.

PLH Products, Inc.

Signature	Title	Date
/s/ Seung Woo Lee	Chief	March 6, 2015
Seung Woo Lee	Executive
	Officer,
	Director


/s/ Kyung Min Park	President,	March 6 2015
Kyung Min Park	Director



/s/ Won Yong Lee	Chief	March 6, 2015
Won Yong Lee	Financial
	Officer,
	Director

SIGNATURES

Pursuant to the requirements Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Dated: April 15, 2015	PLH Products, Inc.
	(Registrant)

By	/s/ Won Lee
	Won Lee
	Chief Financial Officer
	and Duly Authorized Officer
	of the Registrant
	(principal accounting and financial officer)

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated below.

Signature	Title	Date

Chief Executive Officer:

/s/ Seung Woo Lee	Chairman, Chief Executive	April 15, 2015
(Seung Woo Lee)	Officer and Director

Chief Financial Officer:

/s/ Won Lee	Chief Financial Officer,	April 15, 2015
(Won Lee)	(principal accounting and financial
	officer)

Directors:

/s/ Kyung Min Park	President and Director	April 15, 2015
(Kyung Min Park)

Filing Compare · PLH Products, Inc.