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EX-32.1 - CERTIFICATION - SOLAR ACQUISITION CORP. | ex32_1.htm |
EX-31.1 - CERTIFICATION - SOLAR ACQUISITION CORP. | ex31_1.htm |
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10Q
(Mark
One)
x | QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the quarterly period ended September 30, 2009
o | TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT |
For
the transition period from ________________ to _______________
000-52225
(Commission
file number)
SOLAR
ACQUISITION CORP.
(Exact
name of small business issuer as specified in its charter)
Florida | 20-5080271 | |||
(State or other
jurisdiction
of incorporation or
organization)
|
(IRS
Employer
Identification
No.)
|
215
Dino Drive, Ann Arbor, MI 48103
(Address
of principal executive offices)
734-320-7628
(Issuer's
telephone number)
N/A
(Former
name, former address and former fiscal year, if changed since last
report)
Check
whether the issuer (1) filed all reports required to be filed by Section 13 or
15(d) of the Exchange Act during the past 12 months (or for such shorter period
that the registrant was required to file such reports), and (2) has been subject
to such filing requirements for the past 90 days. Yes x No o
Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act). Yes x No o
State the
number of shares outstanding of each of the issuer's classes of common equity,
as of the latest practicable date: As of November 3, 2009 11,500,000–shares of common
stock
Transitional
Small Business Disclosure Format (check one): Yes o No x
Solar
Acquisition Corp.
Index
Page
Number
|
||
PART I. | FINANCIAL INFORMATION | |
Item 1. | Financial Statements | 1 |
Balance Sheet as of September 30, 2009 (unaudited) | 1 | |
Statement
of Operations for the Nine months ended September 30, 2009 and
2008
and from inception (June3, 2006) to September 31,
2009(unaudited)
|
2 | |
Statements of Cash Flows for the Nine months ended September 30, 2009 and 2008 andfrom Inception(June 3, 2006) to September 30, 2009(unaudited) | 3 | |
Notes to Interim Financial Statements (unaudited) | 4 | |
Item 2. | Management's Discussion and Analysis or Plan of Operation | |
Item 3. | Controls and Procedures | 9 |
PART II. | OTHER INFORMATION | |
Item 1. | Legal Proceedings | 10 |
Item 2. | Unregistered Sales of Equity Securities and Use of Proceeds | 10 |
Item 3. | Defaults Upon Senior Securities | 10 |
Item 4. | Submission of Matters to a Vote of Security Holders | 10 |
Item 5. | Other Information | 10 |
Item 6. | Exhibits | 10 |
SIGNATURES | 11 |
SOLAR
ACQUISITION CORP.
(A
DEVELOPMENT STAGE COMPANY)
BALANCE
SHEETS
September
30,
|
December
31,
|
|||||||
2009
|
2008
|
|||||||
(Unaudited)
|
(Audited)
|
|||||||
ASSETS
|
||||||||
CURRENT
|
||||||||
Cash
|
$ | 229,005 | $ | 26 | ||||
Due
from related parties
|
1,110 | - | ||||||
TOTAL
ASSETS
|
$ | 230,115 | $ | 26 | ||||
LIABILITIES
AND SHAREHOLDER EQUITY
|
||||||||
CURRENT
|
||||||||
Accounts
payable
|
$ | - | $ | 6,000 | ||||
Note
payable
|
7,850 | 5,850 | ||||||
TOTAL
LIABILITIES
|
7,850 | 11,850 | ||||||
STOCKHOLDER
EQUITY
|
||||||||
Common
stock, authorized, 100,000,000 shares, par value $.001
|
||||||||
-
issued and outstanding, 11,533,333(December 31, 2008 -
10,000,000)
|
11,533 | 10,000 | ||||||
Preference
shares, authorized, 1,000,0000
|
||||||||
-
issued and outstanding - nil (December 31, 2008 - nil)
|
- | - | ||||||
Additional
paid in capital
|
1,431,067 | 980,100 | ||||||
Deficit
accumulated during development stage
|
(1,220,335 | ) | (1,001,924 | ) | ||||
Total
Stockholder Equity(Deficit)
|
222,265 | (11,824 | ) | |||||
TOTAL
LIABILITIES AND STOCKHOLDER EQUITY
|
$ | 230,115 | $ | 26 |
The
accompanying notes are an integral part of these financial
statements.
1
SOLAR
ACQUISITION CORP.
(A
DEVELOPMENT STAGE COMPANY)
STATEMENT
OF OPERATIONS(Unaudited)
June
3, 2006
|
||||||||||||||||||||
THREE
MONTHS ENDED
|
NINE
MONTHS ENDED
|
(Inception)
|
||||||||||||||||||
SEPTEMBER
30,
|
SEPTEMBER
30,
|
To
Sept 30,
|
||||||||||||||||||
2009
|
2008
|
2009
|
2008
|
2009
|
||||||||||||||||
REVENUE
|
$ | - | $ | - | $ | - | $ | - | $ | - | ||||||||||
OPERATING
EXPENSES
|
||||||||||||||||||||
Professional
fees
|
500 | 2,500 | 2,000 | 2,500 | 13,500 | |||||||||||||||
Consulting
fees
|
154,000 | - | 154,000 | 990,000 | 1,144,000 | |||||||||||||||
General
and administrative
|
60,348 | 74 | 62,411 | 74 | 62,835 | |||||||||||||||
Total
Operating Expenses
|
214,848 | 2,574 | 218,411 | 992,574 | 1,220,335 | |||||||||||||||
NET
INCOME(LOSS)
|
$ | (214,848 | ) | $ | (2,574 | ) | $ | (218,411 | ) | $ | (992,574 | ) | $ | (1,220,335 | ) | |||||
WEIGHTED
AVERAGE NUMBER OF SHARES
|
10,441,777 | 10,000,000 | 10,441,777 | 10,000,000 | ||||||||||||||||
BASIC
AND DILUTED LOSS PER SHARE
|
$ | (0.02 | ) | $ | (0.00 | ) | $ | (0.02 | ) | $ | (0.10 | ) |
The
accompanying notes are an integral part of these financial
statements.
2
SOLAR
ACQUISITION CORP.
(A
DEVELOPMENT STAGE COMPANY)
STATEMENT
OF CASH FLOWS(Unaudited)
June
3, 2006
|
||||||||||||
NINE
MONTHS ENDED
|
(Inception)
|
|||||||||||
SEPTEMBER
30,
|
To
Sept 30,
|
|||||||||||
2009
|
2008
|
2009
|
||||||||||
CASH
FLOWS FROM OPERATING ACTIVITIES
|
||||||||||||
Net
income(loss)
|
$ | (218,411 | ) | $ | (992,574 | ) | $ | (1,220,335 | ) | |||
Changes
in assets and liabilities
|
||||||||||||
Stock
issued for services
|
- | 990,000 | 990,000 | |||||||||
Increase(decrease)
in accounts payable
|
(6,000 | ) | (500 | ) | - | |||||||
Cash
Used In Operating Activities
|
(224,411 | ) | (3,074 | ) | (230,335 | ) | ||||||
CASH
FLOWS FROM FINANCING ACTIVITIES
|
||||||||||||
Issuance
of common stock
|
452,500 | - | 452,600 | |||||||||
Advances
to related party
|
(1,110 | ) | - | (1,110 | ) | |||||||
Increase
in note payable
|
2,000 | 3,000 | 7,850 | |||||||||
Cash
Provided By Financing Activities
|
453,390 | 3,000 | 459,340 | |||||||||
NET
CHANGE IN CASH
|
228,979 | (74 | ) | 229,005 | ||||||||
CASH
AND CASH EQUIVALENTS - BEGINNING OF PERIOD
|
26 | 100 | - | |||||||||
CASH
AND CASH EQUIVALENTS - END OF PERIOD
|
$ | 229,005 | $ | 26 | $ | 229,005 | ||||||
SUPPLEMENTARY
INFORMATION
|
||||||||||||
Interest
paid
|
$ | 108 | $ | - | $ | 108 | ||||||
Income
taxes paid
|
$ | - | $ | - | $ | - |
The
accompanying notes are an integral part of these financial
statements.
3
SOLAR ACQUISITION
CORP.
A
Development Stage Company
NOTES TO FINANCIAL
STATEMENTS
NOTE 1 - ORGANIZATION AND SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES:
(a)
|
Organization
and Business:
|
SOLAR
ACQUISITION CORP. (the “Company”) was incorporated in the State of Florida on
June 3, 2006 for the purpose of raising capital that is intended to be used in
connection with its business plans which may include a possible merger,
acquisition or other business combination with an operating
business.
The
Company is currently in the development stage. All activities of the Company to
date relate to its organization, initial funding and share
issuances.
(b) | Basis of Presentation |
The
Company follows the accrual basis of accounting in accordance with accounting
principles generally accepted in the United States of America and has adopted a
year end of December 31.
The
preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of
the financial statements and the reported amounts of revenues and expenses
during the reporting period. Actual results could differ from those
estimates.
Management
further acknowledges that it is solely responsible for adopting sound accounting
practices, establishing and maintaining a system of internal accounting control
and preventing and detecting fraud. The Company’s system of internal
accounting control is designed to assure, among other items, that 1) recorded
transactions are valid; 2) valid transactions are recorded; and 3) transactions
are recorded in the proper period in a timely manner to produce financial
statements which present fairly the financial condition, results of operations
and cash flows of the Company for the respective periods being
presented.
The
Company has had no significant operations, assets or liabilities since inception
and, accordingly, is fully dependent either future sales of securities or upon
its current management and/or advances or loans from significant stockholders or
corporate officers to provide sufficient working capital to preserve the
integrity of the corporate entity. Because of these factors, our
auditors have issued an audit opinion for the Company which includes a statement
describing our going concern status. This means, in our auditor’s
opinion, substantial doubt about our ability to continue as a going concern
exists at the date of their opinion.
The
Company’s continued existence is dependent upon its ability to generate
sufficient cash flows from operations to support its daily operations as well as
provide sufficient resources to retire existing liabilities and obligations on a
timely basis.
4
The
Company anticipates offering future sales of equity
securities. However, there is no assurance that the Company will be
able to obtain additional funding through the sales of additional equity
securities or, that such funding, if available, will be obtained on terms
favorable to or affordable by the Company.
(c)
|
Use
of Estimates:
|
The
preparation of financial statements in conformity with accounting principles
generally accepted in the United States requires management to make estimates
and assumptions that affect the amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the balance sheet and
reported amounts of revenues and expenses during the reporting period. Actual
results could differ from those estimates.
(d)
|
Cash
and Cash Equivalents:
|
For
purposes of the statement of cash flows, the Company considers highly liquid
financial instruments purchased with a maturity of three months or less to be
cash equivalents.
(e)
|
Income
Taxes:
|
The
Company utilizes the liability method of accounting for income taxes. Under the
liability method deferred tax assets and liabilities are determined based on the
differences between financial reporting basis and the tax basis of the assets
and liabilities and are measured using enacted tax rates and laws that will be
in effect, when the differences are expected to reverse. An allowance against
deferred tax assets is recognized, when it is more likely than not, that such
tax benefits will not be realized.
Any
deferred tax asset is considered immaterial and has been fully offset by a
valuation allowance because at this time the Company believes that it is more
likely than not that the future tax benefit will not be realized as the Company
has no current operations.
(f)
|
Loss
per Common Share:
|
Basic
loss per share is calculated using the weighted-average number of common shares
outstanding during each reporting period. Diluted loss per share includes
potentially dilutive securities such as outstanding options and warrants, using
various methods such as the treasury stock or modified treasury stock method in
the determination of dilutive shares outstanding during each reporting period.
The Company does not have any potentially dilutive instruments.
(g)
|
Fair
Value of Financial Instruments:
|
The
carrying value of cash and cash equivalents, advances to a related party and
accrued expenses approximates fair value due to the short period of time to
maturity. The note payable approximates fair value based on market rates
available to the Company for financing with similar terms.
NOTE
2 - ADVANCES TO A RELATED PARTY
Advances
to a related party are unsecured, non-interest bearing and have no fixed terms
of repayment.
NOTE
3 - NOTE PAYABLE:
Notes
payable from a related party is unsecured, non-interest bearing and has no fixed
terms of repayment.
5
NOTE 4 - CAPITAL STOCK:
The total
number of shares of capital stock which the Company shall have authority to
issue is seventy-five million (50,000,000) common shares with a par value of
$.001. On June 9, 2006, the company issued 100,000 shares at par
value of $.001 for $100.
Holders
of shares of Common stock shall be entitled to cast one vote for each share held
at all stockholders' meetings for all purposes, including the election of
directors. The Common Stock does not have cumulative voting rights.
No holder
of shares of stock of any class shall be entitled as a matter of right to
subscribe for or purchase or receive any part of any new or additional issue of
shares of stock of any class, or of securities convertible into shares of stock
of any class, whether now hereafter authorized or whether issued for money, for
consideration other than money, or by way of dividend.
On May
15, 2008, the Company increased its authorized share capital to 100,000,000
shares of common stock and 1,000,000 shares of preferred stock having voting
rights of 100 shares of common stock for each share of preferred
stock.
On June
1, 2008, the Company issued an additional 9,900,000 shares of common stock for
consulting services rendered having a value of $990,000.
During
the quarter ended June 30, 2009, the Company raised a total of $335,200 through
the sale of 1,117,333 of common shares at a price of $0.30 per
share.
During
the quarter ended September 30, 2009. the Company raised a total $117,300
through the sale of 416,000 common shares at a price of $0.30 per
share.
NOTE 4 - RECENT ACCOUNTING
PRONOUNCEMENTS:
In
April 2009, the Financial Accounting Standards Board (FASB) issued
guidance for accounting for assets acquired and liabilities assumed in a
business combination that arise from contingencies. This guidance modified
earlier guidance to provide that contingent assets acquired or liabilities
assumed in a business combination be recorded at fair value if the
acquisition-date fair value can be determined during the measurement period. If
not, such items would be recognized at the acquisition date if they meet the
recognition requirements under GAAP for accounting for contingencies. In periods
after the acquisition date, an acquirer shall account for contingent assets and
liabilities that were not recognized at the acquisition date in accordance with
other applicable GAAP, as appropriate. Items not recognized as part of the
acquisition but recognized subsequently would be reflected in that subsequent
period’s income. This guidance, which was effective for the Company when issued,
has no impact on the Company’s current financial statements, but will apply to
any future acquisitions.
In
April 2009, the FASB issued guidance concerning interim disclosures about
fair value of financial instruments requiring publicly traded companies to
provide disclosure about the fair value of financial instruments whenever
interim summarized financial information is reported. Previously, disclosures
about the fair value of financial instruments were only required on an annual
basis. Disclosure shall include the method(s) and significant assumptions used
to estimate the fair value of financial instruments and shall describe changes
in method(s) and significant assumptions, if any, during the period. This
guidance was effective for interim and annual periods ending after June 15,
2009, and, as such, the Company began including this disclosure with its second
quarter 2009 financial statements.
In
May 2009, the FASB issued guidance regarding the disclosure of subsequent
events. This guidance made no changes to current accounting but added required
disclosures regarding the date through which the Company has
6
evaluated
subsequent events and whether that evaluation date is the date of financial
statement issuance or the date the financial statements were available to be
issued. This guidance was effective for interim and annual periods ending after
June 15, 2009.
In
June 2009, the FASB issued guidance changing the approach used to determine
the primary beneficiary of a variable interest entity. The guidance requires
ongoing reassessments of whether an enterprise is the primary beneficiary of a
variable interest entity, amends previous guidance for determining whether an
entity is a variable interest entity, and adds as a reconsideration event any
change in facts and circumstances where the holders of the equity investment at
risk, as a group, lose the power to direct the activities of the entity that
most significantly impact the entity’s economic performance. In addition, the
revised guidance requires enhanced disclosures regarding an enterprise’s
involvement in a variable interest entity. The new guidance is effective for the
Company beginning January 1, 2010 and is not expected to have a material
impact on the Company’s financial statements.
NOTE
5 – INCOME TAXES
The
components of income tax (benefit) expense for the nine months ended September
30, 2009 and September 30, 2008 respectively, are as follows:
2009 | 2008 | |||||||
Federal: | ||||||||
Current | $ | -- | $ | -- | ||||
Deferred | -- | -- | ||||||
-- | -- | |||||||
State: | ||||||||
Current | -- | -- | ||||||
Deferred | -- | -- | ||||||
-- | -- | |||||||
$ | -- | $ | -- |
The
Company has a net operating loss carryforward to offset future taxable income of
$1,220,335. Subject to current regulations, this carryforward will
begin to expire in 2022. The amount and availability of the net
operating loss carryforwards may be subject to limitations set forth by the
Internal Revenue Code. Factors such as the number of shares
ultimately issued within a three year look-back period; whether there is a
deemed more than 50 percent change in control; the applicable long-term tax
exempt bond rate; continuity of historical business; and subsequent income of
the Company all enter into the annual computation of allowable annual
utilization of the carryforwards.
The
Company’s income tax expense (benefit) for the nine months ended September 30,
2009 and 2008 respectively, differed from the statutory federal rate of 34
percent as follows:
7
2009 | 2008 | |||||||
Statutory rate applied to loss before income taxes | $ | (414,914 | ) | $ | (340,654 | ) | ||
Increase(decrease) in income taxes resulting from: | ||||||||
State, income taxes | -- | -- | ||||||
Other, including reserve for deferred tax asset | 414,914 | 340,654 | ||||||
Income Tax Expense | $ | -- | $ | -- |
Temporary differences due to statutory requirements in the recognition of assets and liabilities for tax and financial reporting purposes, generally including such items as organizational costs, accumulated depreciation and amortization, allowance for doubtful accounts, organizational and start-up costs and vacation accruals. These differences give rise to the financial statement carrying amounts and tax bases of assets and liabilities causing either deferred tax assets or liabilities, as necessary, as of September 30, 2009 and 2008, respectively:
September 30, | ||||||||
2009 | 2008 | |||||||
Deferred tax assets | ||||||||
Net operating loss carryforwards | $ | 1,220,335 | $ | 1,001,924 | ||||
Less: valuation allowances | (1,220,335 | ) | (1,001,924 | ) | ||||
Net Deferred Tax Asset | $ | -- | $ | -- |
During
the nine months ended September 30, 2009 and 2008, respectively, the
reserve for the deferred current tax asset increased by approximately $74,260
and $337,475, respectively.
Significant Accounting
Policies and Estimates
Management's
Discussion and Analysis of Financial Condition and Results of Operations
discusses the Company's financial statements, which have been prepared in
accordance with accounting principles generally accepted in the United States of
America. The preparation of these financial statements requires management to
make estimates and assumptions that affect the reported amounts of assets and
liabilities at the date of the financial statements and the reported amounts of
revenues and expenses during the reporting period. Management bases its
estimates and judgments on historical experiences and on various other factors
that are believed to be reasonable under the circumstances, the results of which
form the basis for making judgments about the carrying value of assets and
liabilities that are not readily apparent from other sources. Actual results may
differ from these estimates under different assumptions or conditions. The most
significant accounting estimates inherent in the preparation of the Company's
financial statements relate to the allowance for doubtful accounts. These
accounting policies are described at relevant sections in this discussion and
analysis and in the notes to the financial statements included in this on Form
l0 for the.
8
THE FOLLOWING DISCUSSION
OF THE RESULTS OF OUR OPERATIONS AND FINANCIAL
CONDITION SHOULD BE READ IN CONJUNCTION WITH OUR
FINANCIAL STATEMENTS AND THE
NOTES THERETO INCLUDED ELSEWHERE IN
THIS REPORT. EXCEPT FOR THE HISTORICAL
INFORMATION CONTAINED HEREIN, THE DISCUSSION CONTAINED IN
THIS REPORT CONTAINS
"FORWARD-LOOKING STATEMENTS" THAT INVOLVE RISK AND UNCERTAINTIES. THESE
STATEMENTS MAY BE IDENTIFIED BY THE USE
OF FORWARD-LOOKING TERMINOLOGY SUCH AS
"BELIEVES," "EXPECTS," "MAY," "WILL," "SHOULD" OR "ANTICIPATES" OR
THE NEGATIVE THEREOF OR SIMILAR EXPRESSIONS OR
BY DISCUSSIONS OF STRATEGY. THE CAUTIONARY
STATEMENTS MADE IN THIS REPORT SHOULD BE READ AS BEING APPLICABLE TO ALL RELATED
FORWARD-LOOKING STATEMENTS WHEREVER THEY APPEAR
IN THIS REPORT. OUR ACTUAL RESULTS COULD DIFFER MATERIALLY
FROM THOSE DISCUSSED IN THIS REPORT.
Results of
Operations
Nine
months ended September 30, 2009 vs. September 30,
2008
There was
no revenue for the Three months ended September 30, 2009 and no revenue for the
Nine months ended September 30, 2008 and no revenue since inception June 3,
2006.
Selling,
general and administrative expenses for the Nine months ended September 30, 2009
were $218,411. As compared to $990,000 for the same period in 2008. Of the total
Selling, general and administrative expenses $990,000 represents consulting fees
paid through the issuance of 9,900,000 shares of restricted common shares at a
value of $0.10 per share.
There has
been no interest expense or financing costs for the Nine months ended September
30, 2009 and the Nine months ended September 30, 2008 and no costs since
inception June 3, 2006.
Liquidity
and Capital Resources
The
Company has no cash. The investigation of prospective financing candidates
involves the expenditure of capital. The Company will likely have to
look to Mr. Klamka or to third parties for additional capital. There
can be no assurance that the Company will be able to secure additional financing
or that the amount of any additional financing will be sufficient to conclude
its business objectives or to pay ongoing operating expenses.
Off-balance
sheet arrangements
There are
no off balance sheet arrangements that have or are reasonably likely to have a
current or future effect on our financial condition, changes in financial
condition, revenues or expenses, results of operations, liquidity, capital
expenditures or capital resources that are material to investors.
Item
3. Controls and Procedures
As
required by SEC rules, we have evaluated the effectiveness of the design and
operation of our disclosure controls and procedures at the end of the period
covered by this report. This evaluation was carried out under the supervision
and with the participation of our management, including our principal executive
officer and principal financial officer. Based on this evaluation, these
officers have concluded
9
that the
design and operation of our disclosure controls and procedures are effective.
There were no changes in our internal control over financial reporting or in
other factors that have materially affected, or are reasonably likely to
materially affect, our internal control over financial reporting.
Disclosure
controls and procedures are our controls and other procedures that are designed
to ensure that information required to be disclosed by us in the reports that we
file or submit under the Securities & Exchange Act is recorded, processed,
summarized and reported, within the time periods specified in the SEC’s rules
and forms. Disclosure controls and procedures include, without limitation,
controls and procedures designed to ensure that information required to be
disclosed by us in the reports that we file under the Exchange Act is
accumulated and communicated to our management, including principal executive
officer and principal financial officer, as appropriate, to allow timely
decisions regarding required disclosure.
Part
II. OTHER INFORMATION
Item
1. Legal Proceedings
None
Item
2. Unregistered Sales of Equity Securities and Use of
Proceeds
On June
1, 2008, the Company issued 9,900,000 shares of common stock that
have not been registered to date.
As of
September 30, 2009 we had issued 1,150,000 Shares under our S-1
offering
Item
3. Defaults Upon Senior Securities
None
Item
4. Submission of Matters to a Vote of Security
Holders
Not
applicable.
Item
5. Other Information
Effective
September 10, 2009, Solar Acquisition Corp., a Florida, Corporation, (the "Company") changed its
principal business address to 215 Dino Dr., Ann Arbor, MI. 48103 The
Company's new telephone number is (734)-320-7628
On May
15, 2008 the Company amended its articles of incorporation to increase its
authorized share capital to 100,000,000 common shares and to add 1,000,000
preference shares with voting rights equal to 100 common shares per 1 share of
preferred stock.
Item
6. Exhibits
31.1
|
Certification
of the Chief Executive Officer and Chief Financial Officer Pursuant to 18
U.S.C. Section 1350, as Adopted Pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002
|
32.1
|
Certification
of the Chief Executive Officer and Chief Financial Officer Pursuant to 18
U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002
|
10
SIGNATURES
In
accordance with the requirements of the Exchange Act, the registrant caused this
report to be signed on its behalf by the undersigned, thereunto duly
authorized.
SOLAR ACQUISITION CORP. | |||
November
3, 2009
|
By:
|
/s/Peter Klamka | |
Peter
Klamka,
|
|||
Chief
Executive and
|
|||
Principal Accounting Officer |
11