UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

FORM 10-SB

GENERAL FORM FOR REGISTRATION OF SECURITIES
OF SMALL BUSINESS ISSUER
Under Section 12(b) or (g) of the Securities Exchange Act of 1934

ATOMIC GIANT.COM, INC.
(Name of Small Business Issuer in its charter)

             Utah                           87-0626333
(State or Other Jurisdiction of           (IRS Employer
Incorporation or Organization)         Identification No.)

4643 North Mile High Drive, Provo, Utah 84604
(Address of Principal Executive Offices and Zip Code)

Issuer's Telephone Number: (801) 373-3990

Securities to be registered under Section 12(b) of the Act: None

Securities to be registered under Section 12(g) of the Act:
Common Stock, No Par Value


                        TABLE OF CONTENTS

ITEM NUMBER AND CAPTION                                     Page

Part I

1.   Description of Business                                    3

2.   Management's  Discussion and  Analysis  or  Plan  of       4
      Operations

3.   Description of Property                                    5

4.   Security Ownership of Certain Beneficial Owners  and       5
      Management

5.   Directors, Executive Officers, Promoters and Control       7
      Persons

6.   Executive Compensation                                     8

7.   Certain Relationships and Related Transactions             8

8.   Legal Proceedings                                          8

9.   Market  for  Common  Equity and  Related  Stockholder      9
      Matters

10.  Recent Sales of Unregistered Securities                    9

11.  Description of Securities                                 10

12.  Indemnification of Directors and Officers                 10

13.  Financial Statements                                      12

14.  Changes  in  and  Disagreements with  Accountants  on     12
      Accounting and Financial Disclosure

15.  Financial statements and Exhibits                         12

2

ITEM 1. DESCRIPTION OF BUSINESS

General

The Company was formed as a Utah corporation in February 1999 for the purpose of engaging in the development and marketing of various Internet and Internet related products and services, including the development and marketing of e-mail databases. The Company is currently conducting market research to determine the market niches it will focus on in developing its business, constructing its website, and developing programming for the e- mail databases.

The Company's primary focus is on providing "opt-in" e-mail services to retailers and distributors of consumer goods and services who want to reconnect with their customers to offer new products and services. Opt-in e-mail is a system in which the customer agrees to have e-mail sent to him from the retailer or distributor, usually on a regular basis, informing the customer of new products and services, specials, product mark-downs, and any other information related to the products and services offered. In order to open this direct and periodic channel of communication to the customer, the retailer or distributor will often limit certain specials and savings opportunities only to customers who participate in the opt-in e-mail program.

The Company intends to be an outside service provider to the retailers and distributors. It will establish and maintain the database of opt-in customers for each retailer or distributor, coordinate periodic sales and e-mail communications, and effect dissemination of the e-mail to the opt-in customers. The Company will also explore the possibility of providing e-mail order services, so that customers can respond by e-mail to special offers.

In February 1999 the Company registered the domain name "AtomicGiant.com". It is now constructing its website, which will initially be used to market its services to retailers and distributors. Ultimately, the Company's objective is to make the website a clearing house where customers can access retailers and distributors and their special product offers through links in the Company's website. It is expected the website will be complete in June 1999.

The Company is also developing the database programs it needs to manage the opt-in e-mail service it will offer to retailers and distributors. The goal is to develop programs that will enable the Company to add-on the e-mail and marketing services described above, so that the Company can continually expanded its service offerings.

The Company has only made preliminary marketing overtures to retailers and distributors to determine their interest in the services the Company intends to provide. Although there have been indications of interest, the Company has no service agreements at this time and can not predict how well its services will be received. Accordingly, the Company is a new venture with no history of operations on which to evaluate its future prospects.

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Competition

The internet is the new frontier of commerce, so it characterized by substantial growth and competition by many businesses seeking to take advantage of this growing industry. A substantial number of businesses are offering a variety of internet marketing services and programs to retailers and distributors. Many retailers and distributors are creating their own internet marketing programs, which may include e-mail solicitation. Most of these businesses have substantially greater financial and managerial resources than the Company. The Company's plan is to market its services to smaller retailers and distributors who prefer to outsource their service needs rather than commit their capital to developing the resources in-house. The Company is now investigating through an internal market study the potential for acceptance of the Company's services by this target market.

Employees

The Company is a development stage company and currently has no employees, except its executive officers. Management of the Company expects to use consultants, attorneys, and accountants as necessary. The need for full-time employees and their availability will be determined on an as needed basis.

Government Regulation

There is no government regulation that is significant to the Company's proposed operations.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS

Plan of Operations

At March 31, 1999, the Company had cash of $992,331, and liabilities of $5,813. The Company is in the development stage, in that has just begun to try and develop its internet service business. Accordingly, the Company had no revenues from February through March 1999, and has not commenced its proposed business. The only significant expense realized by the Company during the period was $20,500 for issuance of a below market warrant to an affiliate, which did no affect the Company's working capital. See "Certain Relationships and Related Transactions."

The Company intends to use its working capital of $988,885 over the next year for the following purposes, listed in order of priority.

4

Proposed Use                                          Amount ($)

Promotion and advertising                               80,000
Computer and related equipment                          90,000
Software and programming                                50,000
Administrative expenses                                100,000
Unallocated Working Capital                            668,885

The proposed uses of the Company's working capital are based solely on management's preliminary pricing for the resources required to implement the Company's business. Actual expenditures may vary substantially from the foregoing estimates as the Company's business develops. The amount allocated to administrative expenses may vary significantly depending on the timing under which the Company is required to hire employees and establish facilities to support its operations. The amount of unallocated working capital is so large because of management's determination to have capital available to allocate to those items it discovers as the Company develops have the greatest need in relation to commencing operations. The Company can not predict when it will be able to commence planned operations for its internet business, but believes that at the very least it will not generate any revenue from operations before the last calendar quarter of 1999.

If the proposed internet business of the Company proves unsuccessful, the Company may recognize substantial losses. In these circumstances, the Company would attempt to use whatever resources remain to develop other Internet business opportunities. There is no assurance the Company will ultimately be successful in implementing any profitable business.

ITEM 3. DESCRIPTION OF PROPERTIES

The Company rents its office space at 4346 North Mile High Drive, Provo, Utah 84604, from A&J Investments, a company owned by Joseph Olivier, a founder of the Company. The Company's lease is a month to month lease beginning March 1, 1999. The Company pays $300.00 per month to utilize this space.

ITEM 4. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

The following table sets forth as of April 30, 1999, the number and percentage of the outstanding shares of common stock which, according to the information supplied to the Company, were beneficially owned by (i) each person who is currently a director of the Company, (ii) each executive officer, (iii) all current directors and executive officers of the Company as a group and
(iv) each person who, to the knowledge of the Company, is the beneficial owner of more than 5% of the outstanding common stock. Except as otherwise indicated, the persons named in the table have sole voting and dispositive power with respect to all shares beneficially owned, subject to community property laws where applicable.

5

                                 Common     Warrants    Percent of
                                 Shares                  Class (1)

Name and Address

Joseph Ollivier (2)              45,000      50,000      14.1
3191 North Canyon Road
Provo, Utah 84604

Scott Frazier (3)                50,000       -0-         8.0
913 Sunburst Lane
Alpine, Utah 84004

Joshua Miller (3)                 2,500       -0-         0.4
4643 North Mile High Drive
Provo, Utah 84604

Miles Pitcher (3)                 2,500       -0-         0.4
4643 North Mile High Drive
Provo, Utah 84604

Seastone Companies, L.C. (4)     50,000       -0-         8.0
4290 North Vintage Circle
Provo, Utah 84604

All Executive Officers and       55,000       -0-         8.8
 Directors as a Group (3 persons)

(1) These figures represent the percentage of ownership of the named individuals assuming each of them alone has exercised his or her warrants.

(2) Joseph Ollivier rendered consulting services in connection with the formation and structuring of the Company, and is expected to continue consulting with the Company on the development of its Internet business. For such services, Mr. Ollivier received a warrant to purchase 50,000 shares of the Company's common stock at an exercise price of $1.00 per share, which expires on January 1, 2001. Based on this relationship, Mr. Olivier is deemed to be a founder of the Company. See "Certain Relationships and Related Transactions."

(3) Messrs. Frazier, Miller, and Pitcher are all of the officers and directors of the Company.

(4) Seastone Companies, L.C., is owned by Sunbrook Holdings Ltd. ("Sunbrook"). The general partners of Sunbrook are Warren R. Osbourne and Tricia R. Osbourne. Therefore, Sunbrook, Warren R. Osbourne, and Tricia R. Osbourne may be deemed to have shared voting and investment control with respect to 50,000 shares held of record by Seastone Companies, L.C.

6

ITEM 5. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS

The following table sets forth the names, ages, and positions with the Company for each of the directors and officers of the Company.

Name                Age  Positions (1)                   Since

Scott Frazier       45   Chairman and Director            1999

Miles Pitcher       24   President and Director           1999

Joshua Miller       24   Vice President, Treasurer  and   1999
                         Director

All executive officers are elected by the Board and hold office until the next Annual Meeting of stockholders and until their successors are elected and qualify.

The following is information on the business experience of each director and officer.

Scott Frazier has been an independent business advisor and investor from June 1995 to the present. From July 1988 to June 1995, he served as the Chief Executive Officer of Achievement Rehab. Mr. Frazier was the Vice President of Operations for Morristown Memorial Hospital from August 1986 to July 1988. Mr. Frazier graduated from Brigham Young University with a degree in Economics in 1975, and from Harvard University in 1978 with a Masters in Business Administration.

Miles C. Pitcher entered Brigham Young University ("BYU") in January 1997, and graduated in April 1998 with a bachelor's degree in Business Management. From June 1998 to the present, Mr. Pitcher has been a managing member of Monitor Finance, L.C., a privately-held company based in Orem, Utah, which provides loan financing to individuals and businesses. From January 1999 to the present, he has been a partner of First Capital Advisors, L.C., of Orem, Utah, a privately held business consulting company. From September 1995 to October 1997, Mr. Pitcher was employed as an administrative assistant at First Western Advisors, a stock brokerage firm in Salt Lake City, Utah. He is currently serving as the secretary/treasurer of the Utah Association of Alternative Lenders.

Joshua Miller entered Brigham Young University ("BYU") in September 1992, and graduated in April 1999 with a degree in Linguistics. He has been accepted in the MBA program at BYU and will enter in the fall 2000. While at BYU, Mr. Miller served as Senior Co-President of the Association of Collegiate Entrepreneurs. He received the Mary Fielding University Scholarship for academics and the Mary Pickford Scholarship from the business school. From December 1998, to February 1999, Mr. Miller was employed at First Capital Advisors, L.C., of Orem, Utah, a privately held business consulting company.

7

ITEM 6. EXECUTIVE COMPENSATION

Prior to March 31, 1999, no executive compensation was paid to any officer of the Company. On March 31, 1999, the Board of Directors adopted a resolution authorizing payment of a monthly salary to each of Miles Pitcher and Joshua Miller in the amount of $500 in consideration for their services as executive officers. It is expected that Messrs. Pitcher and Miller will commit approximately 25% of their time to the business of the Company over the next six months or until the development of the Company's business requires a greater time commitment, whichever occurs first. At such time as a greater time commitment is required, the compensation arrangements for Messrs. Pitcher and Miller will likely be adjusted.

The Company has no further agreement or understanding, express or implied, with any officer, director, or principal stockholder, or their affiliates or associates, regarding employment with the Company or compensation for services. There are no other plans, understandings, or arrangements whereby any of the Company's officers, directors, or principal stockholders, or any of their affiliates or associates, would receive funds, stock, or other assets in connection with implementing the Company's internet business.

ITEM 7. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

Scott Frazier, Miles Pitcher, Joshua Miller, and Joseph Ollivier are the persons who were instrumental in the formation of the Company in February 1999, and will continue to be involved in the development of the Company's Internet business. Accordingly, these persons are the founders of the Company. In connection with the formation of the Company each of the founders purchased common stock of the Company at a price of $1.00 per share, which was arbitrarily determined by the founders. See "Security Ownership of Certain Beneficial Owners and Management." In addition, Mr. Ollivier was issued a warrant to purchase 50,000 shares of the Company's common stock at an exercise price of $1.00 per share, which expires on January 1, 2001, for his consulting services in connection with the formation of the Company and future services to be rendered in connection with implementing its internet business. There is no written agreement between the Company and Mr. Ollivier regarding these services, and the Company is relying solely on his equity interest in the Company to induce him to commit his time and efforts to the Company. As a result of issuing the warrant, the Company recognized an expense of $20,500, for issuance of the below market warrant to an affiliate.

The Company rents office space from Joseph Ollivier, a founder and principal stockholder of the Company, for $300 per month.

ITEM 8. LEGAL PROCEEDINGS

The Company is not a party to any material pending legal proceedings, and to the best of its knowledge, no such proceedings by or against the Company have been threatened.

8

ITEM 9. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

From the date of inception to the date of this registration statement there has been no public trading market for the Company's common stock. Following the filing of this registration statement, the Company will seek out one or more stock brokerage firms to make a market in the Company's common stock and submit an application for quotation of the Company's common stock on the OTC Bulletin Board operated by the National Association of Securities Dealers, Inc. There is no assurance that a trading market in the common stock will be established in the future.

Since its inception, no dividends have been paid on the Company's common stock. The Company intends to retain any earnings for use in its business activities, so it is not expected that any dividends on the common stock will be declared and paid in the foreseeable future.

On March 31, 1999, there were approximately 210 holders of record of the Company's Common Stock.

ITEM 10. RECENT SALES OF UNREGISTERED SECURITIES

Immediately following organization of the Company in February 1999, it sold 250,000 shares of its common stock to its officers, directors and other shareholders for an aggregate of $250,000 in cash, or a price per share of $1.00. No underwriter or broker was involved in the offering, and no commissions were paid on the sale of the shares. The shares were offered and sold in reliance on the exemption set forth in Section 4(2) of the Securities Act of 1933. All purchasers had pre-existing business and personal relationships with the founders of the Company. The names of the purchasers and amount of shares purchased are as follows:

Name                                                  Number of
                                                       Shares

Joseph Ollivier                                        45,000
Scott Frazier                                          50,000
Joshua Miller                                           2,500
Miles Pitcher                                           2,500
Seastone Companies, L.C.                               50,000
Byron B. Barkely Pension Trust                          8,000
Marie Davis                                             8,500
Paul Davis                                              8,500
Steve Gibson                                           25,000
KCLNACT Unitrust                                       25,000
Roger McOmber                                          25,000

Additionally, the Company issued 50,000 warrants to purchase common stock at a price of $1.00 per share expiring January 1, 2001, to Joseph Ollivier, a founder of the Company.

9

In order to provide the Company with additional working capital to implement its business plan, the Company commenced on February 24, 1999, a placement of 375,000 shares common stock at a price of $2.00 per share in reliance on Rule 504 of Regulation D promulgated under the Securities Act of 1933. The offering was completed on or about March 3, 1999, with all offered shares sold at a gross purchase price of $750,000. No underwriter or broker was involved in the offering, and no commissions were paid on the sale of the shares. The founders of the Company sold the shares to 199 persons, all of whom were business and personal acquaintances. The shares were sold in reliance on exemptions from state registration and qualification requirements, so all certificates issued contain a legend restricting future transfer without compliance with applicable state securities laws.

ITEM 11. DESCRIPTION OF SECURITIES

The Company is authorized to issue 50,000,000 shares of common stock, no par value, of which 625,000 shares are issued and outstanding. Holders of common stock are entitled to one vote per share on each matter submitted to a vote at any meeting of stockholders. Shares of common stock do not carry cumulative voting rights and, therefore, holders of a majority of the outstanding shares of common stock will be able to elect the entire board of directors, and, if they do so, minority stockholders would not be able to elect any members to the board of directors. The Company's board of directors has authority, without action by the Company's stockholders, to issue all or any portion of the authorized but unissued shares of common stock, which would reduce the percentage ownership in the Company of its stockholders and which may dilute the book value of the common stock. Stockholders of the Company have no pre-emptive rights to acquire additional shares of common stock. The common stock is not subject to redemption and carries no subscription or conversion rights. In the event of liquidation of the Company, the shares of common stock are entitled to share equally in corporate assets after satisfaction of all liabilities. Holders of common stock are entitled to receive such dividends, as the board of directors may from time to time declare out of funds legally available for the payment of dividends. The Company has not paid dividends on its common stock and does not anticipate that it will pay dividends in the foreseeable future.

ITEM 12. INDEMNIFICATION OF DIRECTORS AND OFFICERS

The by-laws of the Company provide that the Company may indemnify a director to the maximum extent permitted by the Utah Revised Business Corporation Act, so long as the conduct of the director that is the subject of any proceeding was in good faith, or reasonably believed to be, or not opposed to, the Company's best interests. In criminal proceedings, the Company may indemnify a director who had no reasonable cause to believe his conduct was unlawful. The Company may not indemnify a director who is found liable to the Company or found to have derived an improper benefit from the Company. The Company must indemnify a director against reasonable expenses incurred in a proceeding where the director prevails.

Section 16-10-902 of the Utah Revised Business Corporation Act provides in relevant part as follows:

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(1) A corporation may indemnify an individual made a party to a proceeding because he is or was a director, against liability incurred in the proceeding if his conduct was in good faith, he reasonably believed that his conduct was in, or not opposed to, the corporation's best interests, and in the case of any criminal proceeding, he had no reasonable cause to believe his conduct was unlawful.

(3) The termination of a proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent is not, of itself, determinative that the director did not meet the standard of conduct described in this section.

(4) A corporation may not indemnify a director under this section in connection with a proceeding by or in the right of the corporation in which the director was adjudged liable to the corporation, or in connection with any other proceeding charging that the director derived an improper personal benefit, whether or not involving action in his official capacity, in which proceeding he was adjudged liable on the basis that he derived an improper personal benefit.

(5) Indemnification under this section in connection with a proceeding by or in the right of the corporation is limited to reasonable expenses incurred in connection with the proceeding.

Section 16-10a-903 of the Utah Revised Business Corporation Act provides in relevant part as follows:

Unless limited by its articles of incorporation, a corporation shall indemnify a director who was successful, on the merits or otherwise, in the defense of any proceeding, or in the defense of any claim, issue, or matter in the proceeding, to which he was a party because he is or was a director of the corporation, against reasonable expenses incurred by him in connection with the proceeding or claim with respect to which he has been successful.

Section 16-10a-905 of the Utah Revised Business Corporation Act provides in relevant part as follows:

Unless a corporation's articles of incorporation provide otherwise, a director of the corporation who is or was a party to a proceeding may apply for indemnification to the court conducting the proceeding or to another court of competent jurisdiction. On receipt of an application, the court, after giving any notice the court considers necessary, may order indemnification in the following manner:

(1) if the court determines that the director is entitled to mandatory indemnification under Section 16-10a-903, the court shall order indemnification, in which case the court shall also order the corporation to pay the director's reasonable expenses incurred to obtain court-ordered indemnification; and

11

(2) if the court determines that the director is fairly and reasonably entitled to indemnification in view of all the relevant circumstances, whether or not the director met the applicable standard of conduct set forth in Section 16-10a- 902 or was adjudged liable as described in Subsection 16-10a- 902(4), the court may order indemnification as the court determines to be proper, except that the indemnification with respect to any proceeding in which liability has been adjudged in the circumstances described in Subsection 16-10a- 902(4) is limited to reasonable expenses incurred.

Section 16-10a-907 of the Utah Revised Business Corporation Act provides in relevant part as follows:

Unless a corporation's articles of incorporation provide otherwise:

(1) an officer of the corporation is entitled to mandatory indemnification under Section 16-10a-903, and is entitled to apply for court-ordered indemnification under Section 16-10a- 905, in each case to the same extent as a director;

(2) the corporation may indemnify and advance expenses to an officer, employee, fiduciary, or agent of the corporation to the same extent as to a director; and

(3) a corporation may also indemnify and advance expenses to an officer, employee, fiduciary, or agent who is not a director to a greater extent, if not inconsistent with public policy, and if provided for by its articles of incorporation, bylaws, general or specific action of its board of directors, or contract.

ITEM 13. FINANCIAL STATEMENTS

The financial statements of the Company appear at the end of this registration statement beginning with the Index to Financial Statements on page F-1.

ITEM 14. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

There have been no changes in or disagreements with accountants since the Company's organization.

ITEM 15. FINANCIAL STATEMENTS AND EXHIBITS

Financial Statements

The following financial statements of the Company appear at the end of this registration statement beginning with the Index to Financial Statements on page F-1.

12

Independent Auditors' Report
Balance Sheet as of March 31, 1999
Statement of Operations from February 10, 1999 (Inception) to March 31, 1999
Statement of Stockholders" Deficit from February 10, 1999 (Inception) to March 31, 1999
Statement of Cash Flows from February 10, 1999 (Inception) to March 31, 1999
Notes to Financial Statements

Exhibits

Copies of the following documents are included as exhibits to this report pursuant to Item 601 of Regulation S-B.

Exhibit   SEC    Title of Document                       Page
 No.      Ref.
          No.

  1      (3)(i)  Articles of Incorporation                E-1

  2     (3)(ii)  By Laws                                  E-5

  3       (10)   Warrant dated February 11, 1999         E-23

  4       (10)   Office  Lease Agreement  dated  March   E-28
                 1, 1999

  5       (27)   Financial Data Schedules                  *

* The Financial Data Schedule is presented only in the electronic filing with the Securities and Exchange Commission.

13

SIGNATURES

In accordance with Section 12 of the Securities Exchange Act of 1934, the registrant caused this registration statement to be signed on its behalf by the undersigned thereunto duly authorized.

ATOMIC GIANT.COM, INC.

Date:  May  10, 1999               By: /s/ Miles  Pitcher, President

In  accordance with the Exchange Act, this registration statement
has  been  signed  by  the following persons  on  behalf  of  the
registrant and in the capacities and on the dates indicated.


Dated: May 10, 1999              /s/ Joshua Miller, Director


Dated: May 10, 1999              /s/ Miles Pitcher, Director


Dated: May 10, 1999              /s/ Scott Frazier, Director

14

ATOMIC GIANT.COM, INC.
(A Development Stage Company)

Index to Consolidated Financial Statements

                                                    Page

Independent Auditors' Report                         F-2


Balance Sheet                                        F-3


Statement of Operations                              F-4


Statement of Stockholders' Deficit                   F-5


Statement of Cash Flows                              F-6


Notes to Financial Statements                        F-7

F-1

INDEPENDENT AUDITORS' REPORT

To the Board of Directors
and Stockholders of
Atomic Giant.com, Inc.

We have audited the accompanying balance sheet of Atomic Giant.com, Inc.(a development stage company), as of March 31, 1999 and the related statements of operations, stockholders' equity and cash flows for the period February 10, 1999 (date of inception) to March 31, 1999. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Atomic Giant.com, Inc., as of March 31, 1999 and the results of their operations and their cash flows for the period February 10, 1998 (date of inception) to March 31, 1999, in conformity with generally accepted accounting principles.

Tanner & Co.

Salt Lake City, Utah
April 28, 1999

F-2

ATOMIC GIANT.COM, INC.
(A Development Stage Company)

Balance Sheet

March 31, 1999

     Assets

Current assets:
Cash                                           $  992,331
Prepaid expenses                                    2,367

        Total current assets                      994,698

Equipment, net of accumulated                       3,617
 depreciation of $29

        Total assets                           $  998,315


     Liabilities and Stockholders' Equity

Current liabilities:
Accounts payable                               $    5,560
Accrued liabilities                                   253

        Total current liabilities                   5,813

Commitments

Stockholders' deficit:
  Capital stock, 50,000,000 no-
   par shares authorized, 625,000
   shares issued and outstanding                1,015,100
Accumulated deficit                               (22,598)

        Total stockholders' equity                992,502

        Total liabilities and
         stockholders' equity                  $  998,315

See accompanying notes to financial statements

F-3

ATOMIC GIANT.COM, INC.
(A Development Stage Company)

Statement of Operations

February 10, 1999 (Date of Inception) to March 31, 1999

Revenue                                           $      -

General and administrative expenses                (25,500)

Other income - interest                              2,902

          Loss before income taxes                 (22,598)

Income tax benefit                                       -

       Net loss                                   $(22,598)

Loss per share - basic and diluted                $   (.04)

Weighted average shares -
 basic and diluted                                 625,000

See accompanying notes to financial statements

F-4

ATOMIC GIANT.COM, INC.
(A Development Stage Company)

Statement of Stockholders' Deficit

February 10, 1999 (Date of Inception) to March 31, 1999

                                              Common Stock        Accumulated
                                         Shares         Amount       Deficit

Balance at February 10, 1999                  -    $         -    $       -

Issuance of common stock for cash
  net of $5,400 offering costs          625,000        994,600            -

Issuance of below market warrants             -         20,500            -

Net loss
                                              -              -      (22,598)

Balance at March 31, 1999               625,000    $ 1,015,100    $ (22,598)

See accompanying notes to financial statements

F-5

ATOMIC GIANT.COM, INC.
(A Development Stage Company)

Statement of Cash Flows

February 10, 1999 (Date of Inception) to March 31, 1999

Cash flows from operating
activities:
  Net loss                                        $(22,598)
  Adjustments to reconcile net loss to
   net cash used in operating activities:
     Depreciation                                       29
     Issuance of below market warrants              20,500
  Increase in prepaid expenses                      (2,367)
  Increase in:
     Accounts payable                                5,560
     Accrued liabilities                               253

          Net cash provided by
          operating activities                       1,377

Cash flows from investing activities-
  purchase of equipment                             (3,646)

Cash flows from financing activities -
  issuance of common stock                         994,600

          Net increase in cash                     992,331

Cash, beginning of period                                -

Cash, end of period                               $992,331

See accompanying notes to financial statements

F-6

ATOMIC GIANT.COM, INC.
(A Development Stage Company)

Notes to Financial Statements

March 31, 1999

1. Summary of    Organization
   Significant   Atomic  Giant.com,  Inc. (the  Company)  was
   Accounting    incorporated  in  the  State  of   Utah   on
   Policies      February  10, 1999 for the purpose  of,  but
                 not  limited  to, developing  and  marketing
                 various    Internet   and   Internet-related
                 products and services.

                 In  accordance with SFAS No. 7, the  Company
                 is  considered  to  be in the  developmental

stage. The Company is devoting substantially all of its efforts to establishing a new business. No principal operations have commenced and no significant revenues have been derived from operations.

Concentration of Credit Risk The Company maintains its cash in bank deposit accounts which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.

Cash and Cash Equivalents For purposes of the statement of cash flows, cash includes all cash and investments with original maturities to the Company of three months or less.

Equipment
Equipment is recorded at cost less accumulated depreciation. Depreciation is provided using the straight-line method over the estimated useful lives.

Income Taxes
Deferred income taxes are provided in amounts sufficient to give effect to temporary differences between financial and tax reporting.

Earnings Per Share
The computation of basic earnings per common share is based on the weighted average number of shares outstanding during each year.

F-7

ATOMIC GIANT.COM, INC.
(A Development Stage Company)

Notes to Financial Statements
Continued

1. Summary of Earnings Per Share - Continued Significant The computation of diluted earning per

   Accounting    common share is based on the
   Policies      weighted    average   number    of    shares
   Continued     outstanding during the year plus the  common
                 stock  equivalents which  would  arise  form
                 the  exercise of stock options and  warrants
                 outstanding using the treasury stock  method
                 and  the  average  market  price  per  share
                 during  the  year.  Common stock equivalents
                 are  not  included  in the diluted  earnings
                 per  share calculation when their effect  is
                 antidilutive.

                 Use of Estimates in Financial Statements
                 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.  Actual results  could
                 differ from those estimates.


2. Income        The  benefit  for income taxes is  different
   Taxes         from  amounts  which would  be  provided  by
                 applying  the statutory federal  income  tax
                 rate  to  loss  before  benefit  for  income
                 taxes for the following reasons:

                  Federal income tax benefit at statutory rate    $   700
                  Changes in valuation allowance                     (700)

                                                                  $     -

Deferred Tax assets (liabilities) consist of the following:

Net operating loss carryforwards               $   700
Valuation allowance                               (700)

                                               $     -
                 F-8

                    ATOMIC GIANT.COM, INC.
             (A Development Stage Company)

Notes to Financial Statements Continued

2. Income At March 31, 1999, the Company has a net Taxes operating loss carryforward available to Continued offset future taxable income of approximately $2,100, which will begin to expire in 2019. The utilization of the net operating loss carryforward is dependent upon the tax laws in effect at the time the net operating loss carryforwards can be utilized. The Tax Reform Act of 1986 significantly limits the annual amount that can be utilized for certain of these carryforward as a result of the change in ownership.

3. Supplemental There were no amounts paid for interest or Cash Flow income taxes for the period February 10, Disclosure 1999 (date of capital contribution) to March 31, 1999.

4. Stock During February 1999, the Company granted Warrants warrants to purchase 50,000 shares of common stock. The warrants are exercisable at a $1 par share and expire on January 2001. As of March 31, 1999 no warrants had been exercised. The Company recognized costs associated with the issuance of these warrants in accordance with SFAS 123 of $20,500.

F-9

Exhibit 1
Atomic Giant.com, Inc.
Form 10-SB

ARTICLES OF INCORPORATION

OF
Atomic Giant.com, Inc.

We, the undersigned natural persons of the age of twenty-one years or more, acting as incorporators of the corporation under the provisions of the Utah Revised Business Corporation Act (hereinafter called the "Act"), do hereby adopt the following Articles of Incorporation for such Corporation.

ARTICLE I

Name. The name of the corporation (hereinafter called the "Corporation") is
Atomic Giant.com. Inc.

ARTICLE 11

Period of Duration. This corporation shall exist in perpetuity unless it is otherwise terminated by law, or by the voluntary action of the stockholders.

ARTICLE III

Purpose and Powers. The purposes for which this Corporation is organized are as follows: To engage in the development and marketing of various Internet and Internet-related products and services, including the development and marketing of e-mail databases, and to engage in any lawful acts, activities and pursuits for which a corporation may be organized under the Utah Act. To acquire, and pay for in cash, stocks or bonds of this corporation or otherwise, the good will, rights, assets and property, and to undertake or assume the whole or any part of the obligations or liabilities of any person, firm, association or corporation.

To enter into, make and perform contracts of every kind and description with any person, firm, association, corporation, municipality, county, state or government.

To borrow or raise moneys for any of the purposes of the corporation, and from time to time without limit as to amount, to draw, make, accept, endorse, execute and issue promissory notes, drafts, bills of exchange, warrants, bonds, debentures and other negotiable or non-negotiable instruments and evidences of indebtedness and to secure the payment of any thereof and of the interest thereon by mortgage upon or pledge, conveyance or assignment in trust of the whole or any part of the property of the corporation, whether at the time owned or thereafter acquired, and to sell, pledge, or otherwise dispose of such bonds, or other obligations of the corporation for its corporate purposes.
In general, to carry on any other lawful business, and to have and exercise all the power conferred by the laws of the State of Utah upon corporations formed under the Utah Revised Business Corporation Act, and to do any or all of the things hereinabove set forth to the same extent as natural persons might or could do.

ARTICLE IV

Capitalization. The Corporation shall have the authority to issue 50,000,000 shares of common stock each having no par value. All stock of the Corporation shall be of the same class and shall have unlimited voting rights provided in the Utah Revised Business Corporation Act. Fully paid stock of this Corporation shall not be liable for further call or assessment.

ARTICLE V

Incorporators. The name and post office address of each incorporator is:

Miles Pitcher                      Josh Miller
4643 North Mile High Drive         4643 North Mile High Drive
Provo, Utah 84604                  Provo, Utah 84604

ARTICLE VI

Directors. The Corporation shall be governed by a Board of Directors consisting of no more than nine (9) directors. Directors need not be stockholders of the Corporation. The number of Directors constituting the initial Board of Directors 2 and the names and post office addresses of the persons who shall serve as Directors until their successors are elected and qualified are:

Miles Pitcher, president           Josh Miller, secretary
4643 North Mile High Drive         4643 North Mile High Drive
Provo, Utah 84604                  Provo, Utah 84604

The Board of Directors is, and shall be, authorized to transact the business and exercise the corporate powers of the corporation.

In furtherance and not in limitation of the powers conferred by statute, the Board of Directors is expressly authorized to make, alter, amend and/or repeal the By-Laws of the corporation.

To authorize and cause to be executed mortgages and liens upon the real and personal property of the corporation.

To set apart out of any of the funds of the corporation available for dividends a reserve or reserves for any proper purpose and to abolish any such reserve in the manner in which it was created.

ARTICLE VII

Meetings of the stockholders may be held outside the State of Utah. At the elections of Directors of the corporation, each stockholder of record shall be entitled to one vote for every share of stock standing in his/her name on the books of the corporation.

ARTICLE VIII

Commencement of Business. The Corporation shall not commence business until at least $1000.00 has been received by the Corporation as consideration for the issuance of its shares.

ARTICLE IX

Preemptive Rights. There shall be no preemptive rights to acquire unissued an/or treasury shares of the stock of the Corporation.

ARTICLE X

The private property of the stockholders shall not be subject to the payment of the corporate debts to any extent whatsoever.

ARTICLE XI

The corporation may enter into any kind of contract or agreement, cooperative or profit sharing plan, with its officers or employees that the Directors may deem advantageous or expedient, or otherwise to reward or pay persons for their services, as the Directors may deem fit.

ARTICLE XII

The Board of Directors of the corporation may from time to time declare, and the corporation may pay dividends on its outstanding shares in cash, property or its own shares.

ARTICLE XIII

Voting of Shares. Each outstanding share of common stock of the Corporation shall be entitled to one vote on each matter submitted to a vote at the meeting of the stockholders. Each stockholder shall be entitled to vote his or its shares in person or by proxy, executed in writing by such stockholders, or by his duly authorized attorney-in-fact. At each election of Directors, every stockholder entitled to vote in such election shall have the right to vote, in person or by proxy, the number of shares owned by him or it for as many person as there are Directors to be elected and for whose election he or it has the right to vote, but the Shareholder shall have no right to accumulate his or its votes with regard to such election.

ARTICLE XIV

Initial Registered Office and Initial Registered Age. The address of the initial registered office of the Corporation is 4643 North Mile High Drive Provo, Utah 84604, and the initial Registered Agent at such office Miles Pitcher.

I hereby acknowledge and accept appointment as corporation registered agent:

/s/ Miles Pitcher

     IN WITNESS WHEREOF, we Miles Pitcher and Josh Miller have
executed, under penalties of perjury, these Articles of
Incorporation in duplicate this 10th day of February, 1999 and
say:

That they are all incorporators herein; that they have read the above and foregoing Articles of Incorporation; know the contents thereof and that the same is true to the best of their/I knowledge and belief, excepting as to matters herein alleged upon information and belief and as to those matters they believe to be true.

/s/Miles Pitcher

/s/ Josh Miller


Exhibit 2
Atomic Giant.com, Inc.
Form 10-SB

BYLAWS OF

ATOMIC GIANT.COM, INC.

As adopted February 11, 1999.

                        TABLE OF CONTENTS


ARTICLE 1 CORPORATE OFFICES I
    1.1    Business Office                                       1
    1.2    Registered Office                                     1
ARTICLE 2  SHAREHOLDERS                                          1
    2.1    Annual Meeting                                        1
    2.2    Special Meetings                                      1
    2.3    Place of Meetings                                     1
    2.4    Notice of Meetings                                    1
    2.5    Fixing of Record Date                                 2
    2.6    Voting List                                           2
    2.7    Meetings by Telecommunication                         2
    2.8    Shareholder Quorum and Voting Requirements            2
    2.9    Proxies                                               2
    2.10   Voting Shares                                         3
    2.11   Shareholder Action without a Meeting                  3
    2.12   Waiver                                                3
ARTICLE 3  BOARD OF DIRECTORS                                    3
    3.1    General Powers                                        3
    3.2    Number of Directors and Qualification                 3
    3.3    Election and Term of Office                           3
    3.4    Chairman of the Board of Directors                    4
    3.5    Regular Meetings                                      4
    3.6    Special Meetings                                      4
    3.7    Notice                                                4
    3.8    Quorum                                                4
    3.9    Manner of Acting                                      5
    3.10   Vacancies and Newly-Created Directorships             5
    3.11   Fees and Compensation.                                5
    3.12   Presumption of Assent                                 5
    3.13   Resignations                                          5
    3.14   Action by Written Consent                             5
    3.15   Meetings by Telephone Conference Call                 5
    3.16   Removal of Directors                                  6
ARTICLE 4  COMMITTEES                                            6
   4.1     Committees                                            6
   4.2     Procedures, Meetings and Quorum                       6
ARTICLE 5  OFFICERS                                              6
    5.1    Officers                                              6
    5.2    Appointment, Term of Office and Qualification         7
    5.3    Resignations                                          7






                   TABLE OF CONTENTS continued

    5.4    Removal                                               7
    5.5    Vacancies and Newly-Created Offices                   7
    5.6    Chief Executive Officer                               7
    5.7    President                                             7
    5.8    Vice Presidents                                       7
    5.9    Secretary                                             8
    5.10   Treasurer                                             8
    5.11   Assistant Secretaries and Treasurers                  8
    5.12   Salaries                                              9
    5.13   Surety Bonds                                          9
ARTICLE 6  EXECUTION OF INSTRUMENTS, BORROWING OF MONEY AND
           DEPOSIT OF CORPORATE FUNDS                            9
    6.1    Instruments                                           9
    6.2    Loans                                                 9
    6.3    Deposits                                              9
    6.4    Checks, Drafts, etc.                                  9
    6.5    Bonds and Debentures                                  9
    6.6    Sale, Transfer, etc. of Securities                   10
    6.7    Proxies                                              10
ARTICLE 7  CAPITAL STOCK                                        10
    7.1    Stock Certificates                                   10
    7.2    Shares Without Certificates                          11
    7.3    Transfer of Stock                                    11
    7.4    Restrictions on Transfer or Registration of Shares   11
    7.5    Regulations                                          11
    7.6    Transfer Agent(s) and Registrar(s)                   11
    7.7    Lost or Destroyed Certificates                       11
    7.8    Consideration for Shares                             12
ARTICLE 8  INDEMNIFICATION                                      12
    8.1    Indemnification                                      12
    8.2    Certain Restrictions on Indemnification              12
    8.3    Mandatory Indemnification                            12
    8.4    Determination                                        12
    8.5    General Indemnification                              13
    8.6    Advances                                             13
    8.7    Scope of Indemnification                             13
    8.8    Insurance                                            13
ARTICLE 9  FISCAL YEAR                                          14
ARTICLE 10 DIVIDENDS                                            14
ARTICLE 11 AMENDMENTS                                           14

BYLAWS
OF
ATOMIC GIANT.COM, INC.

ARTICLE 1

CORPORATE OFFICES

1.1 Business Office. The principal office of the corporation shall be located at such place either within or outside the State of Utah, as may be determined by the Board of Directors. The corporation may have such other offices, either within or without the State of Utah as the Board of Directors may designate or as the business of the corporation may require from time to time.

1.2 Registered Office. The registered office of the corporation shall be located within the State of Utah and may be, but need not be, identical with the principal office (if located within the State of Utah). The address of the registered office may be changed from time to time by the Board of Directors.

ARTICLE 2

SHAREHOLDERS

2.1 Annual Meeting. The annual meeting of shareholders shall be held each year on a date and at a time designated by the Board of Directors. At the meeting, directors shall be elected and any other proper business may be transacted. If the election of directors shall not be held on the day designated for the annual meeting of the shareholders, or at any adjournment thereof, the Board of Directors shall cause the election to be held at a special meeting of the shareholders as soon thereafter as may be convenient.

2.2 Special Meetings. Special meetings of the shareholders may be called at any time by the Chairman of the Board, by the Chief Executive Officer or the President, or by the Board of Directors. Special meetings of the shareholders may also be called by the holders of not less than one-tenth (1/10) of all the shares entitled to vote on any issue proposed to be considered at the proposed special meeting by delivery of one or more signed and dated written demands for the meeting stating the purpose for which it is to be held to the corporation's Secretary or other designated officer.

2.3 Place of Meetings. Meetings of shareholders may be held at any place within or outside the State of Utah as designated by the Board of Directors. In the absence of any such designation, meetings shall be held at the principal office of the corporation.

2.4 Notice of Meetings. Written or printed notice stating the place, date, and hour of the meeting, and in case of a special meeting, the purpose or purposes for which the meeting is called, shall be given not less than ten (10), nor more than sixty (60) days before the date of the meeting, either personally, by facsimile, mail, or express courier by or at the direction of the Chairman of the Board of Directors, the Chief Executive Officer or the President, the Secretary, or the officer or person(s) calling the meeting, to each shareholder of record entitled to vote at such meeting or to any other shareholder entitled by the Utah Revised Business Corporation Act, as amended (the "Revised Act"), or the corporation's Articles of Incorporation to receive notice of the meeting.

2.5 Fixing of Record Date. For the purpose of determining shareholders of any voting group entitled to notice of or to vote at any meeting of shareholders, or shareholders entitled to take action without a meeting, or shareholders entitled to receive payment of any distribution or dividend, or in order to make a determination of shareholders for any other proper purpose, the Board of Directors may fix in advance a date as the record date. Such record date shall not be more than seventy (70) days prior to the date on which the particular action requiring such determination of the shareholders is to be taken. If no record date is so fixed by the Board of Directors, the record date for determination of such shareholders shall be determined in accordance with the Revised Act.

2.6 Voting List. Unless otherwise directed by the Board of Directors, the Secretary of the corporation shall prepare a list of the names of all of the shareholders who are entitled to be given notice of the meeting. The list shall be arranged by voting group, and within each voting group by class or series of shares. The list shall be alphabetical within each class or series and must show both the address of and the number of shares held by each shareholder. The shareholder list must be made available for inspection by any shareholder in accordance with the Revised Act.

2.7 Meeting by Telecommunication. Any or all of the shareholders may participate in an annual or special meeting of the shareholders by, or the meeting may be conducted through the use of, any means of communication by which all persons participating in the meeting can hear each other during the meeting.

2.8 Shareholder Quorum and Voting Requirements. If the corporation's Articles of Incorporation or the Revised Act provides for voting by a single voting group on a matter, action on that matter is taken when voted upon by that voting group.

If the Articles of Incorporation or the Revised Act provide for voting by two or more voting groups on a matter, action on that matter is taken only when voted upon by each of those voting groups counted separately. Action may be taken by one voting group on a matter even though no action is taken by another voting group entitled to vote on the matter.

Shares entitled to vote as a separate voting group may take action on a matter at a meeting only if a quorum of those shares exists with respect to that matter. Unless the Articles of Incorporation, these Bylaws or the Revised Act provide otherwise, a majority of the votes entitled to be cast on the matter by the voting group constitutes a quorum of that voting group for action on that matter.

Once a share is represented for any purpose at a meeting, it is deemed present for quorum purposes for the remainder of the meeting and for any adjournment of that meeting, unless a new record date is or must be set for the adjourned meeting.

If a quorum exists, action on a matter (other than the election of directors) by a voting group is approved if the votes cast within the voting group favoring the action exceed the votes cast opposing the action, unless the Articles of Incorporation, these Bylaws, or the Revised Act require a greater number of affirmative votes.

2.9 Proxies. At all meetings of shareholders, a shareholder may vote in person, or vote by a proxy that is executed by the shareholder or that is executed by the shareholder's duly authorized attorney-in-fact, or by a written statement of the appointment transmitted by telegram, teletype, telecopy, or other electronic transmission along with written evidence from which it can be determined that the shareholder transmitted or authorized the transmission of the appointment. Such proxy shall be filed with the Secretary of the corporation or any other person authorized to tabulate votes before or at the time of the meeting. No proxy shall be valid after eleven (11) months from the date of its execution, unless otherwise provided in the proxy.

2.10 Voting Shares. Each outstanding share, regardless of class, and except as otherwise required by the Revised Act, shall be entitled to one (1) vote, and each fractional share is entitled to a corresponding fractional vote, on each matter submitted to a vote at a meeting of the shareholders, except to the extent that the voting rights of the shares of any class or classes are limited or denied by the Articles of Incorporation of this corporation as permitted by the Revised Act.

Redeemable shares are not entitled to vote after notice of redemption is mailed to the holders and a sum sufficient to redeem the shares has been deposited with a bank, trust company, or other financial institution under an irrevocable obligation to pay the holders the redemption price upon surrender of the shares.

Unless the Articles of Incorporation of this corporation provide otherwise, at each election for directors, every shareholder entitled to vote at such election shall have the right to vote, in person or by proxy, all of the votes to which the shareholder's shares are entitled for, as many persons as there are directors to be elected, and for whose election such shareholder has a right to vote.

2.11 Shareholder Action Without a Meeting. Any action required to be taken at a meeting of the shareholders, or any other action that may be taken at a meeting of the shareholders, may be taken without a meeting if a consent in writing, setting forth the action so taken, is signed by all of the shareholders entitled to vote, with respect to the subject matter thereof.

2.12 Waiver. A shareholder may waive any required notice in accordance with the Revised Act.

ARTICLE 3

BOARD OF DIRECTORS

3.1 General Powers. All corporate powers shall be exercised by or under the authority of, and the business and affairs of the corporation shall be managed under the direction of the Board of Directors, subject to any limitation set forth in the Articles of Incorporation or in a shareholder's agreement authorized under the Revised Act.

3.2 Number of Directors and Qualification. The initial authorized number of directors shall be two (2) unless otherwise specified from time to time by resolution of the Board of Directors, but shall not be less than three (3) unless the number of shareholders of the corporation is less than three (3), in which event the corporation may have a number of directors equal to or greater than the number of shareholders. Directors need not be residents of the State of Utah or shareholders of the corporation.
3.3 Election and Term of Office. Directors shall be elected at each annual meeting of the shareholders to hold office until the next succeeding annual meeting. Each director, including a director elected to fill a vacancy, shall hold office until the expiration of the term for which elected and until a successor has been elected and qualified. No decrease in the authorized number of directors shall have the effect of shortening the term of any incumbent director.

3.4 Chairman of the Board of Directors. The Board of Directors may elect a Chairman of the Board of Directors, which person shall at all times be a director. The Chairman of the Board of Directors, if such a person is elected, shall, if present, preside at meetings of the Board of Directors and exercise and perform such other powers and duties as may from time to time be assigned to him or her by the Board of Directors or as may be prescribed by these Bylaws. Unless otherwise restricted by law, the Chairman of the Board of Directors may also be given the duties of an officer of the corporation, as well as serve as an officer, as determined by the Board of Directors. The period(s) of service by the Chairman of the Board of Directors shall be determined by the Board of Directors. In the absence of the Chairman of the Board of Directors, if elected, the Board of Directors may appoint another member of the Board of Directors to conduct the meeting(s) of the Board of Directors.

3.5 Regular Meetings. The Board of Directors may provide by resolution the time and place, either within or without the State of Utah, for the holding of regular meetings without notice other than such resolution.

3.6 Special Meeting. Special meetings of the Board of Directors for any purpose or purposes may be called at any time by or at the request of the Chairman of the Board of Directors, the Chief Executive Officer, the President, or any two (2) directors. The person or persons authorized to call special meetings of the Board of Directors may fix any place, either within or without the State of Utah, as the place for holding any special meeting of the Board of Directors.

3.7 Notice. Notice of the date, time, and place of any special meeting of the Board of Directors shall be delivered personally or by telephone to each director or sent by mail, express courier, or facsimile, charges prepaid, addressed to each director at that director's address as it is shown on the records of the corporation. If the notice is mailed, it shall be deposited in the United States mail at least five (5) days before the time of the holding of the meeting. If the notice is delivered personally, by express courier, or by telephone, facsimile, or telegraph, it shall be delivered at least forty- eight (48) hours before the meeting begins. Any oral notice given personally or by telephone may be communicated either to the director or to a person at the office of the director who the person giving notice has reason to believe will promptly communicate it to the director. Any director may waive notice of any meeting by delivering a written waiver to the corporation to file in its corporate records, and attendance of a director at a meeting shall constitute a waiver of notice of such meeting, except where the director attends a meeting for the express purpose of objecting to the transaction of any business because the meeting is not lawfully called or convened and does not thereafter vote for or consent to action taken at the meeting. Neither the business to be transacted at, nor the purpose of, any regular or special meeting of the Board of Directors needs to be specified in the notice or waiver of notice of such meeting.

3.8 Quorum. A majority of the authorized number of directors as fixed in accordance with these Bylaws shall constitute a quorum for the transaction of business at any meeting of the Board of Directors, but if less than a majority is present at a meeting, a majority of the directors present may adjourn the meeting from time to time without further notice until a quorum shall be present.

3.9 Manner of Acting. The act of a majority of the directors present at a meeting at which a quorum is present shall, unless the act of a greater number of directors is required by the Articles of Incorporation of the corporation or these Bylaws, be the act of the Board of Directors.

3.10 Vacancies and Newly-Created Directorships. Any vacancy occurring in the Board of Directors may be filled by the affirmative vote of a majority of the remaining directors, though less than a quorum or by the affirmative vote of the majority of shares entitled to vote for directors. A director elected to fill a vacancy shall be elected for the unexpired term of his or her predecessor in office. The term "vacancy" includes any directorship authorized under Section 3.2 but not filled by shareholders at the annual meeting, whether or not such directorship had previously been filled.

3.11 Fees and Compensation. Directors may receive such compensation, if any, for their services and such reimbursement of expenses as may be fixed or determined by resolution of the Board of Directors. This section shall not be construed to preclude any director from serving the corporation in any other capacity as an officer, agent, employee, or otherwise and receiving compensation for those services.

3.12 Presumption of Assent. A director who is present at a meeting of the Board of Directors when corporate action is taken is considered to have consented to the action taken at the meeting unless the director objects at the beginning of the meeting, or promptly upon arrival, to holding the meeting or transacting business at the meeting and does not thereafter vote for or consent to any action taken at the meeting, or the director contemporaneously requests his or her dissent or abstention as to any specific action to be entered into the minutes of the meeting, or the director causes written notice of a dissent or abstention as to a specific action to be received by the presiding officer of the meeting before adjournment of the meeting or by the corporation promptly after adjournment of the meeting.

3.13 Resignations. A director may resign at any time by giving a written notice of resignation to either the Chairman of the Board of Directors, the Chief Executive Officer, the President, a Vice-President, or the Secretary or Assistant Secretary, if any. Unless otherwise provided in the resignation, the resignation shall become effective when the notice is received by an officer or director of the corporation. If the resignation is effective at a future time, the Board of Directors may elect a successor to take office when the resignation becomes effective.

3.14 Action by Written Consent. Any action required to be taken at a meeting of the Board of Directors of the corporation or any other action that may be taken at a meeting of the Board of Directors or of a committee, may be taken without a meeting if a consent in writing, setting forth the action so taken, is signed by all of the directors, or all of the members of the committee, as the case may be. Such consent shall have the same legal effect as a unanimous vote of all the directors or members of the committee and may be described as such in any document or instrument. Action taken pursuant to this Section is effective when the last director signs a writing describing the action taken, unless the Board of Directors establishes a different effective date.

3.15 Meetings by Telephone Conference Call. Members of the Board of Directors, or any committee designated by the Board of Directors, may participate in a meeting of the Board of Directors or committee, as the case may be, by means of a conference telephone call or similar communications equipment by which all persons participating in the meeting can hear each other throughout the meeting. Participation in such a meeting shall constitute presence in person at such meeting.

3.16 Removal of Directors. The shareholders may remove one
(1) or more directors at a meeting called for that purpose if notice has been given that a purpose of the meeting is such removal. The removal may be with or without cause unless the Articles of Incorporation provide that directors may only be removed with cause. If a director is elected by a voting group of shareholders, only the shareholders of that voting group may participate in the vote to remove such director. A director may be removed only if the number of votes cast to remove such director exceeds the number of votes cast not to remove such director.

ARTICLE 4

COMMITTEES

4.1 Committees. The Board of Directors may from time to time by resolution adopted by a majority of the Board of Directors designate from among its members one (1) or more committees, including, but not limited to, a Compensation Committee and an audit Committee, each of which shall have such authority of the Board of Directors as may be specified in the resolution of the Board of Directors designating such committee; provided, however, that any such committee so designated shall not have any powers not allowed under the Revised Act. The chairman of any such committee shall be designated by the Board of Directors. Each committee must have at least two (2) directors as members. The Board of Directors shall have power at any time to change the members of any such committee, designate alternate members of any such committee, and fill all vacancies therein. Any such committee shall serve at the pleasure of the Board of Directors.

4.2 Procedures: Meeting and Quorum. Meetings of any committee designated by the Board of Directors may be held at such times and places as the chairman of such committee shall from time to time determine. Notice of such meetings shall be given within the same times and by the same means as set forth in these Bylaws for meetings of the Board of Directors. At every meeting of any such committee, the presence of a majority of all of the members of such committee shall be necessary for the transaction of business, and the action of any such committee must be authorized by the affirmative vote of a majority of the members present at such meeting at which a quorum is present. Any such committee shall keep minutes of its proceedings, and all action by such committee shall be reported to the Board of Directors at its meeting next succeeding such action. Any action by a committee shall be subject to review by the Board of Directors, provided, no rights of third parties shall be affected by such review.

ARTICLE 5

OFFICERS

5.1 Officers. Except as provided otherwise by a resolution of the Board of Directors, the officers of the corporation shall be a Chief Executive Officer, a President, one or more Vice- Presidents as may be determined by resolution of the Board of Directors, a Secretary, and a Treasurer. Any two (2) or more offices may be held by the same person. The corporation may also have, at the discretion of the Board of Directors, one or more Assistant Secretaries, one or more Assistant Treasurers, and such other officers as may be appointed by the Board of Directors. Officers need not be shareholders of the corporation.

5.2 Appointment: Term of Office and Qualification. The officers of the corporation shall be appointed by, and serve at the pleasure of, the Board of Directors, subject to any rights of an officer under any contract of employment. Appointment of officers shall take place annually or at such other intervals as the Board of Directors may determine, and may be made at regular or special meetings of the Board of Directors or by the written consent of the directors. Each officer shall hold office until his or her successor shall have been duly appointed and qualified or until such officer's death, resignation, or removal in the manner provided in these Bylaws. No officer provided for in this Article 5 need be a director of the corporation nor shall any such officer be a director unless elected a director in accordance with these Bylaws.

5.3 Resignations. Any officer may resign at any time by delivering a written resignation to the Board of Directors, the Chief Executive Officer, the President, or the Secretary. Unless otherwise specified therein, such resignation shall take effect upon such delivery of the resignation; and, unless otherwise specified in the resignation, the acceptance of the resignation shall not be necessary to make it effective. Any resignation is without prejudice to the rights, if any, of the corporation under any contract to which the officer is a party.

5.4 Removal. Any officer may be removed by the Board of Directors or by a committee, if any, if so authorized by the Board of Directors, whenever in its judgment the best interests of the corporation would be served thereby, but such removal shall be without prejudice to the contract rights, if any, of the person so removed.

5.5 Vacancies and Newly-Created Offices. A vacancy in any office may be filled by the Board of Directors at any regular or special meeting or by the unanimous written consent of the directors.

5.6 Chief Executive Officer. The corporation shall have a chief executive officer, who shall be designated by resolution of the Board of Directors and who shall have the title Chief Executive Officer. Subject to the control of the Board of Directors, the Chief Executive Officer shall have general supervision, direction, and control of the business, officers, employees, and agents of the corporation. Either the Chief Executive Officer or the President shall preside at meetings of the shareholders as they mutually agree. The Chief Executive Officer shall have the general powers and duties of management usually vested in the office of Chief Executive Officer of a corporation, and shall have such other powers and duties as may be prescribed by the Board of Directors or these Bylaws.

5.7 President. Subject to the control of the Board of Directors, the President shall have general supervision, direction, and control of the business, officers, employees, and agents of the corporation. Either the President or the Chief Executive Officer shall preside at meetings of the shareholders as they mutually agree. The President shall have the general powers and duties of management usually vested in the office of President of a corporation, and shall have such other powers and duties as may be prescribed by the Board of Directors or these Bylaws.

5.8 Vice Presidents. In the absence and/or disability of both the Chief Executive Officer and the President, the Vice Presidents, in order of their rank as fixed by the Board of Directors or, if not ranked, a Vice President designated by the Board of Directors, shall perform all the duties of the Chief Executive Officer and the President and, when so acting, shall have all the powers of, and be subject to all the restrictions upon, the Chief Executive Officer and the President. The Vice Presidents shall have such other powers and perform such other duties as may from time to time be prescribed for them by the Board of Directors, these Bylaws, the Chief Executive Officer, the President, or the Chairman of the Board of Directors and, unless otherwise so prescribed, the powers and duties customarily vested in the office of Vice President of a corporation.

5.9 Secretary. The Secretary shall keep or cause to be kept, at the principal executive office of the corporation or such other place as the Board of Directors may direct, a book of minutes of the proceedings of all meetings of, and a record of all actions taken by the Board of Directors or any committees of the Board of Directors. The Secretary shall cause all notices of meetings to be duly given in accordance with the provisions of these Bylaws and as required by the Revised Act.

The Secretary shall be the custodian of the corporate records and of the seal, if any, of the corporation. Unless otherwise required by law or by the Board of Directors, the adoption or use of a corporate seal is not required. The Secretary shall see that the books, reports, statements, certificates, and other documents and records required by the Revised Act are properly kept and filed.

The Secretary shall have charge of the stock books of the corporation and cause the stock and transfer books to be kept in such manner as to show at any time the amount of the stock of the corporation of each class issued and outstanding, the manner in which and the time when such stock was paid for, the alphabetically arranged names and addresses of the holders of record thereof, the number of shares held by each holder, and the time when each became a bolder of record. The Secretary shall exhibit at all reasonable times to any director, upon application, the original or duplicate stock register. The Secretary shall cause the stock ledger to be kept and exhibited at the principal office of the corporation in the manner and for the purposes provided by these Bylaws and the Revised Act.

The Secretary shall perform all duties incident to the office of Secretary and such other duties as are given to him or her by law or these Bylaws or as from time to time may be assigned by the Board of Directors.

5.10 Treasurer. The Treasurer shall keep and maintain, or cause to be kept and maintained, adequate and correct books and records of accounts of the properties and business transactions of the corporation, including accounts of its assets, liabilities, receipts, disbursements, gains, losses, capital, retained earnings, and shares. The books of account shall at all reasonable times be open to inspection by any director.

The Treasurer shall deposit all monies and other valuables in the name and to the credit of the corporation with such depositories as may be designated by the Board of Directors. The Treasurer shall disburse the funds of the corporation as may be ordered by the Board of Directors, shall render to the Chief Executive Officer, the President and the Board of Directors, whenever they request it, an account of all of transactions taken as Treasurer and of the financial condition of the corporation, and shall have such other powers and perform such other duties as may be prescribed by the Board of Directors or these Bylaws.

5.11 Assistant Secretaries and Treasurers. Any Assistant Secretaries or Assistant Treasurers elected by the Board of Directors shall perform such of the duties of the Secretary or the Treasurer, respectively, as may be assigned to them by the officers they are elected to assist, or as may otherwise be prescribed for them by the Board of Directors.

5.12 Salaries. The salaries or other compensation of the officers of the corporation shall be fixed from time to time by the Board of Directors, except that the Board of Directors may delegate to any person or group of persons the power to fix the salaries or other compensation of any officers. No officer shall be prevented from receiving any such salary or compensation by reason of the fact that he or she is also a director of the corporation.

5.13 Surety Bonds. In the event the Board of Directors shall so require, any officer or agent of the corporation shall provide the corporation with a bond, in such sum and with such surety or sureties as the Board of Directors may direct, conditioned upon the faithful performance of his or her duties to the corporation, including responsibility for negligence and for the accounting of all property, monies, or securities of the corporation that may come under his or her responsibility.

ARTICLE 6

EXECUTION OF INSTRUMENTS. BORROWING OF MONEY
AND DEPOSIT OF CORPORATE FUNDS

6.1 Instruments. The Board of Directors may authorize any officer, agent, or agents, to enter into any contract or execute and deliver any instrument in the name of, and on behalf of, the corporation, and such authority may be general or confined to specific instances.

6.2 Loans. No loan to the corporation shall be contracted, no negotiable paper or other evidence of its obligation under any loan to the corporation shall be issued in its name, and no property of the corporation shall be mortgaged, pledged, hypothecated, transferred, or conveyed as security for the payment of any loan, advance, indebtedness, or liability of the corporation, unless and except as authorized by the Board of Directors. Any such authorization may be general or confined to specific instances.

6.3 Deposits. All monies of the corporation not otherwise employed shall be deposited from time to time to its credit in such banks or trust companies or with such bankers or other depositories as the Board of Directors may select, or as from time to time may be selected by any officer or agent authorized so to do by the Board of Directors.

6.4 Checks, Drafts. Etc. All checks, drafts, acceptances, notes, endorsements, and, subject to the provisions of these Bylaws, evidences of indebtedness of the corporation shall be signed by such officer or officers or such agent or agents of the corporation and in such manner as the Board of Directors from time to time may determine. Endorsements for deposit to the credit of the corporation in any of its duly authorized depositories shall be in such manner as the Board of Directors from time to time may determine.

6.5 Bonds and Debentures. Every bond or debenture issued by the corporation shall be evidenced by an appropriate instrument signed by the President or a Vice-President and by the Secretary. Where such bond or debenture is authenticated with the manual signature of an authorized officer of the corporation or other trustee designated by the indenture of trust or other agreement under which such security is issued, the signature of any of the corporation's officers named thereon may be a facsimile. In case any officer who signed, or whose facsimile signature has been used on any such bond or debenture, shall cease to be an officer of the corporation for any reason before the same has been delivered by the corporation, such bond or debenture may nevertheless be adopted by the corporation and issued and delivered as though the person who signed it or whose facsimile signature has been used thereon had not ceased to be such officer.

6.6 Sale. Transfer. Etc. of Securities. Sales, transfers, endorsements, and assignments of shares of stock, bonds, and other securities owned by or standing in the name of the corporation and the execution and delivery on behalf of the corporation of any and all instruments in writing incident to any such sale, transfer, endorsement, or assignment, shall be effected by the Chief Executive Officer, the President, or by any Vice-President, together with the Secretary, or by any officer or agent thereunto authorized by the Board of Directors.

6.7 Proxies. Proxies to vote with respect to shares of stock of other corporations owned by or standing in the name of the corporation shall be executed and delivered on behalf of the corporation by the Chief Executive Officer, the President or any Vice-President and the Secretary of the corporation or by any officer or agent thereunto authorized by the Board of Directors.

ARTICLE 7

CAPITAL STOCK

7.1 Stock Certificates. The shares of the corporation may, but need not be, represented by certificates. If the shares are represented by certificates, the certificates shall be signed by two (2) officers as designated by the Board of Directors, or in the absence of such designation, any two (2) of the following officers: the Chief Executive Officer, the President, any Vice- President, the Secretary, or any Assistant Secretary of the corporation. The signatures of the designated officers upon a certificate may be facsimiles if the certificate is countersigned by a transfer agent, or registered by a registrar, other than the corporation itself or an employee of the corporation. In case any officer who has signed or whose facsimile signature has been placed upon such certificate shall have ceased to be such officer before such certificate is issued, it may be issued by the corporation with the same effect as if he or she were such officer at the date of its issue.

If the corporation is authorized to issue different classes of shares or a different series within a class, the designations, preferences, limitations, and relative rights applicable to each class, the variations in preferences, limitations, and relative rights determined for each series, and the authority of the Board of Directors to determine variations for any existing or future class or series, must be summarized on the front or back of each share certificate. Alternatively, each certificate may state conspicuously on its front or back that the corporation will furnish the shareholder this information on request in writing, without charge.

Each certificate representing shares shall also state upon the face thereof:

7.1.1 The name of the issuing corporation and that it is organized under the laws of the State of Utah.

7.1.2 The name of the person to whom the certificate is issued.

7.1.3 The number and class of shares, and the designation of the series, if any, which such certificate represents.

There shall be entered upon the stock transfer books of the corporation at the time of issuance of each share, the number of the certificate issued, the name and address of the person owning the shares represented thereby, the number and kind, class, or series of such shares, and the date of issuance thereof. Every certificate exchanged or returned to the corporation shall be marked "Cancelled" with the date of cancellation. Unless otherwise required by the Revised Act or by the Board of Directors in accordance with applicable law, the foregoing with respect to shares does not affect shares already represented by certificates.

7.2 Shares Without Certificates. The Board of Directors may authorize the issuance of some or all of the shares of any or all of the classes or series of the corporation's stock without certificates. The authorization does not affect shares already represented by certificates until they are surrendered to the corporation. Within a reasonable time after the issuance or transfer of shares without certificates, the corporation shall send the shareholder a written statement of the information required on certificates as stated in Section 7.1 of these Bylaws.

7.3 Transfer of Stock. Transfers of stock shall be made only upon the stock transfer books of the corporation kept at the principal office of the corporation or by the transfer agent(s) designated to transfer shares of the stock of the corporation. Except where a certificate is issued in replacement of a lost or destroyed certificate as provided in these Bylaws, an outstanding certificate for the number of shares involved shall be surrendered for cancellation before a new certificate is issued therefor. Except as otherwise provided by law, the corporation and the transfer agent(s) and registrar(s), if any, shall be entitled to treat the holder of record of any share or shares of stock as the absolute owner thereof for all purposes and, accordingly, shall not be bound to recognize any legal, equitable, or other claim to or interest in such share or shares on the part of any other person whether or not it or they shall have express or other notice thereof.

7.4 Restrictions on Transfer or Registration of Shares. The Board of Directors may, as they may deem expedient, impose restrictions on the transfer or registration of transfer of shares of the corporation. The restriction does not affect shares issued before the restriction was adopted unless the holders of the shares are parties to the restriction agreement or voted in favor of the restriction or otherwise consented to the restriction.

The restriction on the transfer or registration of transfer of shares is valid and enforceable against the holder or a transferee of the holder, if the restriction is authorized by the Revised Act and its existence is noted conspicuously on the front or back of the certificate, or if the restriction is contained in the information statement that is sent to shareholders whose shares are not represented by certificates pursuant to Section 7.2 of these Bylaws.

7.5 Regulations. Subject to the provisions of these Bylaws and of the Articles of Incorporation, the Board of Directors may make such rules and regulations as it may deem expedient concerning the issuance, transfer, redemption, and registration of certificates for shares of the stock of the corporation.

7.6 Transfer Agent(s) and Registrar(s). The Board of Directors may appoint one (1) or more transfer agent(s) and one
(1) or more registrar(s) with respect to the certificates representing shares of stock of the corporation, and may require all such certificates to bear the signature of either or both. The Board of Directors may from time to time define the respective duties of such transfer agent(s) and registrar(s).

7.7 Lost or Destroyed Certificates. In the event of the loss or destruction of any certificate of stock, another may be issued in its place pursuant to such regulations as the Board of Directors may establish concerning proof of such loss, theft, or destruction and concerning the giving of a satisfactory bond or bonds of indemnity.

7.8 Consideration for Shares. The Board of Directors may authorize the issuance of shares for consideration consisting of any tangible or intangible property or benefits to the corporation, including cash, promissory notes; services performed contracts or arrangements for services to be performed, or other securities of the corporation. The terms and conditions of any tangible or intangible property or benefit to be provided in the future to the corporation, including contracts or arrangements for services to be performed, shall be set forth in writing. The corporation may place in escrow shares issued in consideration for contracts, arrangements for future services or benefits, or in consideration of a promissory note, or make other arrangements to restrict transfer of the shares issued for any such consideration, and may credit distributions in respect of the shares against the purchase price until the services are performed, the note is paid, or the payments are received. If the specified future services are not performed, the note is not paid, or the benefits are not received, the shares escrowed or restricted or the distributions credited may be cancelled in whole or in part.

ARTICLE 8

INDEMNIFICATION

8.1 Indemnification. Except as provided in Section 8.2 of these Bylaws, the corporation may, to the maximum extent and in the manner permitted by the Revised Act, indemnify an individual made a party to a proceeding because he or she is or was a director, against liability incurred in the proceeding if his or her conduct was in good faith, he or she reasonably believed that his or her conduct was in, or not opposed to, the corporation's best interests, and in the case of any criminal proceeding, he or she had no reasonable cause to believe his or her conduct was unlawful. Termination of the proceeding by judgment, order, settlement, conviction, upon a plea of nolo contendere or its equivalent, is not, of itself, determinative that the director did not meet the standard of conduct described in this section.

8.2 Certain Restrictions on Indemnification. The corporation may not indemnify a director under Section 8.1 of these Bylaws, in connection with a proceeding by or in the right of a corporation in which the director was adjudged liable to the corporation, or in connection with any other proceeding charging that the director derived an improper personal benefit, whether or not involving action in his or her official capacity, in which proceeding he or she was adjudged liable on the basis that he or she derived an improper personal benefit.

8.3 Mandatory Indemnification. The corporation shall indemnify a director who was successful, on the merits or otherwise, in the defense of any proceeding, or in the defense of any claim, issue, or matter in the proceeding, to which he or she was a party because he or she is or was a director of the corporation, against reasonable expenses incurred by him or her in connection with the proceeding or claim with respect to which he or she has been successful.

8.4 Determination. The corporation may not indemnify a director under Section 8.1 of these Bylaws unless authorized and a determination has been made in a specific case that indemnification of the director is permissible in the circumstances because the director has met the applicable standard of conduct set forth in Section 8.1 of these Bylaws. Such determination shall be made either (a) by the Board of Directors by majority vote of those present at a meeting at which a quorum is present, and only those directors not parties to the proceedings shall be counted in satisfying the quorum requirement, (b) if a quorum cannot be obtained, by majority vote of a committee of the Board of Directors designated by the Board of Directors, which committee shall consist of two (2) or more directors not parties to the proceeding, except that the directors who are not parties to the proceeding may participate in the designation of directors for the committee, (c) by special legal counsel selected by the Board of Directors or a committee of the Board of Directors in the manner prescribed by the Revised Act, or (d) by the shareholders, by a majority of the votes entitled to be cast by holders of qualified shares present in person or by proxy at a meeting. The majority of the votes entitled to be cast by the holders of all qualified shares constitutes a quorum for purposes of action that complies with this Section. Shareholders' action that otherwise complies with this Section is not affected by the presence of holders, or the voting, of shares that are not qualified shares as determined under the Revised Act.

8.5 General Indemnification. The indemnification and advancement of expenses provided by this Article 8 shall not be construed to be exclusive of any other rights to which a person seeking indemnification or advancement of expenses may be entitled under the Articles of Incorporation, these Bylaws, any agreement, any vote of shareholders or disinterested directors, or otherwise, both as to action in his or her official capacity and as to action in another capacity while holding such office.

8.6 Advances. The corporation in accordance with the Revised Act may pay for or reimburse the reasonable expenses incurred by any director who is a party to a proceeding in advance of final disposition of the proceeding if (a) the director furnishes the corporation a written affirmation of his or her good faith belief that he or she has met the applicable standard of conduct described in Section 8.1 of these Bylaws, (b) the director furnishes to the corporation a written undertaking in the form required by the Revised Act, executed personally or on his or her behalf, to repay the advance if it is ultimately determined that he did not meet the standard of conduct, and (c) a determination is made that the facts then known to those making a determination would not preclude indemnification under this Article 8.

8.7 Scope of Indemnification. The indemnification and advancement of expenses authorized by this Article 8 is intended to permit the corporation to indemnify to the fullest extent permitted by the laws of the State of Utah, any and all persons whom it shall have power to indemnify under such laws from and against any and all of the expenses, liabilities, or other matters referred to in or covered by such laws. Any indemnification or advancement of expenses hereunder shall, unless otherwise provided when the indemnification or advancement of expenses is authorized or ratified, continue as to a person who has ceased to be a director, officer, employee, or agent of the corporation and shall inure to the benefit of such person's heirs, executors and administrators. This Article 8 is a summary of the indemnification provisions of the Revised Act. In the event of a conflict between the provisions of this Article 8 and the Revised Act, the Revised Act shall control.

8.8 Insurance. The corporation may purchase and maintain liability insurance on behalf of a person who is or was a director, officer, employee, fiduciary, or agent of the corporation, or who, while serving as a director, officer, employee, fiduciary, or agent of the corporation, is or was serving at the request of the corporation as a director, officer, partner, trustee, employee, fiduciary, or agent of another foreign or domestic corporation, or other person, or of an employee benefit plan, against liability asserted against or incurred by him or her in any such capacity or arising out of his or her status in any such capacity, whether or not the corporation would have the power to indemnify him or her against the liability under the provisions of this Article 8 or the laws of the State of Utah, as the same may hereafter be amended or modified.

ARTICLE 9

FISCAL YEAR

The fiscal year of the corporation shall be fixed by resolution of the Board of Directors.

ARTICLE 10

DIVIDENDS

The Board of Directors may from time to time declare, and the corporation may pay, dividends on its outstanding shares in the manner and upon the terms and conditions provided by law.

ARTICLE 11

AMENDMENTS

These Bylaws may be amended by the Board of Directors or by the shareholders.

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CERTIFICATE OF ADOPTION OF BYLAWS

OF

ATOMIC GIANT.COM, INC.

The undersigned hereby certifies that she is the duly elected, qualified, and acting Secretary of Atomic Giant.com, Inc. and that the foregoing Bylaws were submitted to and approved and adopted by the Board of Directors of the corporation by Action by Unanimous Written Consent of the Board of Directors dated February 11, 1999.

DATED this 11th day of February 1999.

/s/ Joshua J. Miller, Secretary


Exhibit 3
Atomic Giant.com, Inc.
Form 10-SB

THE SECURITIES REPRESENTED BY THIS COMMON STOCK PURCHASE WARRANT HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED THE "1933 ACT", AND HAVE BEEN ACQUIRED FOR INVESTMENT PURPOSES ONLY AND NOT WITH A VIEW TO THE RESALE OR DISTRIBUTION THEREOF. SUCH SECURITIES MAY NOT BE OFFERED FOR SALE, SOLD, OR OTHERWISE BE TRANSFERRED EXCEPT PURSUANT TO AN EFFECTIVE REGISTRATION STATEMENT UNDER THE 1933 ACT OR PURSUANT TO AN EXEMPTION FROM THE REGISTRATION AND PROSPECTUS DELIVERY REQUIREMENTS OF THE 1933 ACT OR PURSUANT TO THE AVAILABILITY OF A REGISTRATION EXEMPTION, THE EXISTENCE OF WHICH EXEMPTION HAS BEEN CONFIRMED BY AN OPINION OF COUNSEL REASONABLY ACCEPTABLE TO THE COMPANY OR BY A NO ACTION LETTER OR INTERPRETIVE OPINION OF THE STAFF OF THE SECURITIES AND EXCHANGE COMMISSION.

Void after 5:00 pm., Provo, Utah Time On January 1, 2001 AtomicGiant.com, Inc.

COMMON STOCK PURCHASE WARRANT

This certifies that, for value received, Joseph F. Ollivier, an individual (the "Holder"), is entitled to purchase at a price of One Dollar and no/100 ($1.00) per share (the "Exercise Price"), subject to the provisions of this Common Stock Purchase Warrant (the "Warrant"), from Atomic Giant.com, Inc., a Utah corporation (the "Company"), fifty thousand (50,000) shares of the no par value Common Stock of the Company (the "Common Stock"). The number and character of shares of Common Stock to be received upon the exercise of this Warrant (the "Warrant Shares") and the Exercise Price may be adjusted from time to time as hereinafter set forth.

1. Exercise of Warrant.

(a) Subject to the terms and conditions set forth herein, this Warrant may be exercised, in whole or in part, at any time from and after the date hereof, but not later than 5:00 pm., Provo, Utah time, on January 1, 2001, provided that if such termination or expiration date is a day on which federal or state chartered banking institutions are authorized by law to close, then on the next succeeding day that shall not be such a day, by presentation and surrender thereof to the Company at its principal office or at the office of its stock transfer agent, with the Purchase Form attached hereto duly executed and accompanied by payment of the Exercise Price for the number of Warrant Shares specified in such Purchase Form (which payment may be made either (i) in cash or by certified or bank cashier's check, made payable to the order of the Company, (ii) by cancellation of any indebtedness owed by the Company to the Holder in a sum equal to the Exercise Price, or (iii) by any combination thereof, together with all taxes, if any, applicable upon such exercise.

(b) If this Warrant is exercised in part only, the Company shall, upon the surrender of this Warrant for cancellation, execute and deliver a new Warrant of the same tenor and date evidencing the right of the Holder to purchase the balance of the Warrant Shares purchasable hereunder on the same terms and conditions as herein set forth.

(c)Upon the receipt by the Company of this Warrant at the Company's principal office or at the office of the Company's stock transfer agent, in proper form for exercise, and accompanied by payment as herein provided, the Holder shall be deemed to be the holder of record of the Warrant Shares issuable upon such exercise, notwithstanding the fact that the stock transfer books of the Company shall then be closed or that certificates representing such shares of Common Stock shall not then be actually delivered to the Holder.

(d) This Warrant may not be exercised unless such exercise is in full compliance with the Securities Act of 1933, as amended (the "1933 Act"), and the rules and regulations promulgated thereunder and all applicable state securities laws, rules and regulations as they are in effect on the date of exercise. As a condition to the exercise of this Warrant, the Company may require the Holder to make representations and warranties to the Company (as to investment intent, access to information, and otherwise) as may be reasonable to assure compliance with all applicable securities laws, rules, and regulations.

2. Reservation of Shares. The Company hereby covenants and agrees that, at all times during the period this Warrant is exercisable, the Company shall reserve from its authorized and unissued Common Stock for issuance and delivery upon the exercise of this Warrant such number of shares of its Common Stock as shall be required for issuance and delivery upon the exercise of this Warrant. The Company agrees that its issuance of this Warrant shall constitute full authority to its officers who are charged with the duty of executing stock certificates to execute and issue the necessary certificates for shares of Common Stock upon the exercise of this Warrant.

3. Minimum Purchases: Fractional Shares. This Warrant may not be exercised to fewer than five thousand (5,000) Warrant Shares unless it is exercised as to all Warrant Shares as to which the Warrant is then exercisable. No fractional shares or stock representing fractional shares shall be issued upon the exercise of this Warrant. In lieu of any fractional shares that would otherwise be issuable, the Company shall pay cash equal to the product of such fraction multiplied by the then current fair market value of a share of the Common Stock on the date of exercise, as determined in good faith by the Company's Board of Directors.

4 Transfer. Exchange. Assignment. Or Loss of Warrant.

(a) This Warrant may not be assigned or transferred without the prior written consent of the Company and except in accordance with and subject to the provisions of the 1933 Act and the Rules and Regulations promulgated thereunder. Any purported assignment or transfer made other than in accordance with this
Section 4 and Section 9 hereof shall be null and void and of no force or effect.

(b) Any assignment permitted hereunder shall be made by surrender of this Warrant to the Company at its principal office with the Assignment Form attached hereto being duly executed and accompanied by funds sufficient to pay any transfer tax. In such event the Company shall, without charge, execute and deliver a new Warrant in the name of the assignee named in the Assignment Form and this Warrant shall promptly be cancelled. This Warrant may be divided or combined with other warrants that carry the same rights upon presentation thereof at the principal office of the Company, together with a written notice signed by the holder thereof, specifying the names and denominations in which new Warrants are to be issued. The terms "Warrant" and "Warrants" as used herein includes any Warrants in substitution for or replacement of this Warrant, or into which this Warrant may be divided or exchanged.

(c) Upon receipt by the Company of evidence satisfactory to it of the loss, theft, destruction, or mutilation of this Warrant, and (in the case of loss, theft, or destruction) of reasonably satisfactory indemnification, and upon surrender and cancellation of this Warrant (in the case of mutilation), the Company will execute and deliver a new Warrant of like tenor and date and any such lost, stolen, destroyed, or mutilated Warrant shall thereupon become void and of no force or effect.

(d) The Holder of this Warrant, the Warrant Shares, or any other security issued or issuable upon the exercise of this Warrant shall indemnify and hold harmless the Company, its directors and officers, and each person, if any, who controls the Company, against any losses, claims, damages, or liabilities, joint or several, to which the Company or any such director, officer, or person may become subject under the 1933 Act or any statute or at common law, insofar as such losses, claims, damages, liabilities, or actions in respect thereof, arise out of or are based upon the disposition by such Holder of this Warrant, the Warrant Shares, or other such securities in violation of this Warrant.

5. Rights of the Holder. The Holder shall not, by virtue hereof, be entitled to any rights as a shareholder in the Company, either at law or in equity, and the rights of the Holder are limited to those rights expressed in this Warrant and are not enforceable against the Company except to the extent set forth herein.

6. Adjustment Provisions. The number and kind of securities issuable upon the exercise of this Warrant, and the Exercise Price per Warrant Share or other security to be issued upon the exercise hereof, shall be subject to adjustment from time to time upon the happening of certain events, as follows:

(a) Adjustment for Stock Dividends. In case at any time or from time to time on or after the date hereof the holders of Common Stock (or any shares of stock or other securities at the time receivable upon the exercise of this Warrant) shall have received, or, on or after the record date fixed for the determination of eligible stockholders, shall have become entitled to receive, without payment therefor, other or additional shares of stock of the Company by way of dividend, then and in each case, the Holder of this Warrant shall, upon the exercise hereof, be entitled to receive, in addition to the number of shares of Common Stock receivable thereupon, and without payment of any additional consideration therefor, the amount of such other or additional stock of the Company that such Holder would hold on the date of such exercise had the Holder been the holder of record of such Common Stock on the date hereof and bad thereafter, during the period from the date hereof to and including the date of such exercise, retained such shares and/or all other additional stock receivable by the Holder as aforesaid during such period, giving effect to all adjustments called for during such period by paragraphs (b) and (c) of this Section 6.

(b) Adjustment for Reclassification. Reorganization or Merger. In case of any reclassification or change of the outstanding securities of the Company or of any reorganization of the Company (or any other corporation, the stock or securities of which are, at the time, receivable upon the exercise of this Warrant) on or after the date hereof, or in case, after such date, the Company (or any such other corporation) shall merge with or into another corporation or entity or convey all or substantially all of its property and assets to another corporation or entity, then, and in each such case, the Holder of this Warrant shall, upon the exercise hereof at any time after the consummation of such reclassification, change, reorganization, merger, or conveyance, be entitled to receive (in lieu of the stock or other securities and property receivable upon the exercise hereof prior to such consummation) the stock or other securities or property to which the Holder would have been entitled upon such consummation if the Holder had exercised this Warrant immediately prior thereto, all subject to further adjustment as provided in paragraphs (a) and (c) of this Section
6. In each such case, the terms of this Section 6 shall be applicable to the shares of stock or other securities properly receivable upon the exercise of this Warrant after such consummation.

(c) Stock Splits and Reverse Stock Splits. If at any time on or after the date hereof the Company subdivides its outstanding shares of Common Stock into a greater number of shares, the Warrant Price in effect immediately prior to such subdivision shall thereby be proportionately reduced and the number of Warrant Shares receivable upon the exercise of this Warrant shall thereby be proportionately increased. Conversely, if at any time on or after the date hereof the outstanding number of shares of Common Stock is combined into a smaller number of shares, the Warrant Price in effect immediately prior to such combination shall thereby be proportionately increased and the number of Warrant Shares receivable upon the exercise of this Warrant shall thereby be proportionately decreased.

(d) Adjustments to Exercise Price. In the event of one or more adjustments, pursuant to this Section 6, in the number or character of Warrant Shares issuable upon the exercise of this Warrant, the Exercise Price per share shall be adjusted so that the total Exercise Price for the purchase of all Warrant Shares covered hereby remains the same. In the event the Holder becomes entitled to receive shares of two or more classes of the Company's capital stock, the Company's Board of Directors (whose determination shall be conclusive) shall determine the allocation of the total Exercise Price between or among the shares of each such class.

7. Officer's Certificate. Whenever the Exercise Price or the Warrant Shares issuable upon the exercise of this Warrant shall be adjusted as required by the provisions of Section 6 hereof, the Company shall forthwith file with its Secretary or an Assistant Secretary at its principal office and with its stock transfer agent, an Officer's Certificate showing the adjusted Exercise Price and the adjusted number of Warrant Shares, determined as herein provided, and setting forth in reasonable detail the facts requiring such adjustment. Each such Officer's Certificate shall be made available at all reasonable times for inspection by the Holder, and the Company shall, forthwith after each such adjustment, deliver a copy of such Officer's Certificate to the Holder.

8. Notices to Warrant Holders. So long as this Warrant is outstanding and unexercised: (i) if the Company pays any dividend or makes any distribution upon the Common Stock, (ii) if the Company offers to die holders of Common Stock for subscription or purchase by them any shares of stock of any class or any other rights, or (iii) in the event of a capital reorganization of the Company, a reclassification of the capital stock of the Company, a consolidation or merger of the Company with or into another corporation or entity, a sale, lease, or transfer of all or substantially all of the property and assets of the Company to another corporation or entity, or a voluntary or involuntary dissolution, the Company shall cause to be delivered to the Holder, at least ten (10) days prior to the date specified in (x) or (y) below, as the case may be, a notice containing a brief description of the proposed action and stating the date on which:
(x) a record is to be taken for the purpose of such dividend, distribution, or rights or (y) such reclassification, reorganization, consolidation, merger, conveyance, lease, dissolution, liquidation, or winding up is to take place and the date, if a date is to be fixed, as of which the holders of Common Stock of record shall be entitled to exchange their shares of Common Stock for securities or other property or assets deliverable upon such reclassification, reorganization, consolidation, merger, conveyance, dissolution, liquidation, or winding up.

9. Transfer to Comply with the 1933 Act.

(a) This Warrant and the Warrant Shares or any other security issued or issuable upon the exercise of this Warrant may not be sold, transferred, or otherwise disposed of except to a person who, in the opinion of counsel reasonably satisfactory to the Company, is a person to whom this Warrant or such Warrant Shares may legally be transferred pursuant to Section 4 hereof without registration and without the delivery of a current prospectus under the 1933 Act with respect thereto, and then only upon receipt of an agreement of such person to comply with the provision of this Section 9 with respect to any resale or other disposition of such securities unless, in the opinion of such counsel, such agreement is not required.

(b) The Company may cause the following legend to be set forth on each certificate representing Warrant Shares or any other security issued or issuable upon the exercise of this Warrant not theretofore distributed to the public or sold to an underwriter for distribution to the public pursuant to a registration statement filed with the Securities and Exchange Commission, unless counsel satisfactory to the Company is of the opinion as to any such certificate that such legend is unnecessary:

THE SHARES REPRESENTED BY THIS CERTIFICATE HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED (THE "1933 ACT"), OR ANY STATE SECURITIES LAWS IN RELIANCE UPON EXEMPTIONS FROM REGISTRATION FOR NON-PUBLIC OFFERINGS. THE SHARES MAY NOT BE SOLD OR TRANSFERRED UNLESS THEY ARE REGISTERED UNDER THE 1933 ACT AND UNDER ANY APPLICABLE STATE SECURITIES LAWS OR UNLESS THE COMPANY RECEIVES AN OPINION OF COUNSEL SATISFACTORY TO IT THAT AN EXEMPTION FROM REGISTRATION IS AVAILABLE.

10. Term of Warrant. Subject to the terms and conditions set forth herein, this Warrant shall be exercisable in full or in part at any time or from time to time during the period commencing on the date hereof and ending at 5:00 p.m., Provo, Utah time on January 1, 2001.

11. No Limitation on Corporate No provision of this Warrant and no right or option granted or conferred hereunder shall in any way limit, affect, or abridge the exercise by the Company of any of its rights or powers to recapitalize, amend its Articles of Incorporation, reorganize, consolidate, or merge with or into another corporation or entity, or to transfer all or any portion of its property or assets, or the exercise of any other of its rights and powers.

12. Governing Law. This Warrant shall be governed by, and shall be construed in accordance with, the laws of the State of Utah applicable to contracts entered into and to be performed wholly within such State.

13. Notice. Notices and other communications to be given to the Holder of this Warrant shall be delivered by hand or mailed, postage prepaid, to the Holder at P.O. Box 10 Provo, Utah 84603, or such other address as the Holder shall have designated by written notice to the Company as provided herein. Notices or other communications to the Company shall be deemed to have been sufficiently given if delivered by hand or mailed, postage prepaid, to the Company at 4643 North Mile High Drive, Provo, Utah 84604, or at such other address as the Company shall have designated by written notice to such registered owner as herein provided. Notice by mail shall be deemed given when deposited in the United States mail, postage prepaid, as herein provided.

IN WITNESS WHEREOF, the Company has executed this Warrant as of the 11th day of February, 1999

Atomic Giant.com, Inc. a Utah corporation

By: /s/ Miles Pitcher
Its: President


Exhibit 4
Atomic Giant.com, Inc.
Form 10-SB

A & J INVESTMENTS

LEASE AGREEMENT, Made between A&J Investments (Landlord), and Atomic Giant.com, Inc. (Tenant).

For good consideration it is agreed between the parties as follows:
1. Landlord hereby leases and rents to Tenant the premises described as follows:


4346 North Mile High Drive, Provo Utah 84604

2. The Lease shall be in effect beginning on March 1, 1999, and will continue month to month.

3. Landlord shall provide all utilities

4. Tenant agrees that
A) Upon the expiration of the lease it will return possession of the leased premises in its present condition, reasonable wear and rear, and fire casualty excepted. Tenant shall commit no waste to the premises.
B) It shall not assign or sub-let or allow and other person to occupy the leased premises without the Landlord's prior written consent.
C) It shall not make any material or structural changes to the leased premises without the Landlord's prior written consent.
D) It shall comply with all building, zoning and health codes and other applicable laws for leased premises.
E) It shall not conduct a business deemed extra hazardous, a nuisance or requiring an increase in fire insurance premiums. Tenant warrants the leased premises shall be used only for Internet and related businesses.
F) In the event of any breach of the payment of rent or any other allowed charge, or other breach of this lease, Landlord shall have full rights to terminate this lease in accordance with state law and re-enter and claim possession of the leased premises, in addition to such other remedies available to Landlord arising from said breach.

March 1, 1999                      A&J Investments
                                   /s/ Allyson Ollivier
                                   Lessor

                                   Atomic Giant.com, Inc.
                                   /s/ Miles Pitcher
                                   Lessee


ARTICLE 5


PERIOD TYPE 2 MOS
FISCAL YEAR END DEC 31 1999
PERIOD END MAR 31 1999
CASH 992,331
SECURITIES 0
RECEIVABLES 0
ALLOWANCES 0
INVENTORY 0
CURRENT ASSETS 994,698
PP&E 3,617
DEPRECIATION 0
TOTAL ASSETS 998,315
CURRENT LIABILITIES 5,813
BONDS 0
PREFERRED MANDATORY 0
PREFERRED 0
COMMON 1,015,100
OTHER SE (22,598)
TOTAL LIABILITY AND EQUITY 998,315
SALES 0
TOTAL REVENUES 2,902
CGS 0
TOTAL COSTS 0
OTHER EXPENSES 25,500
LOSS PROVISION 0
INTEREST EXPENSE 0
INCOME PRETAX (22,598)
INCOME TAX 0
INCOME CONTINUING (22,598)
DISCONTINUED 0
EXTRAORDINARY 0
CHANGES 0
NET INCOME (22,598)
EPS PRIMARY (.04)
EPS DILUTED (.04)