NOTE 10 - RESTRICTED CASH	3 Months Ended
Mar. 31, 2012
Notes to Financial Statements
NOTE 10 - RESTRICTED CASH	NOTE 10 – RESTRICTED CASH On March 29, 2012 the company sold one million shares of common stock for $250,000. At March 31, 2012 the cash was held in an escrow account until the common share certificates from the private placement were issued. Restricted cash is this cash held in escrow at March 31, 2012. The shares were delivered in April and the cash released.

- Definition

Tabular disclosure of the cash and cash items which are restricted as to withdrawal or usage. The provisions of any restrictions are described in a note to the financial statements. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.

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