UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM S-1/A

 (Amendment No. 2)

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

ESCUE ENERGY, INC.

(Exact name of Registrant as Specified in its Charter)

(Address, including zip code, and telephone number, including area code,

of registrant's principal executive Offices)

Reno, Nevada 89502

Telephone: 509-768-2249

(Name, address, including zip code, and telephone number, including area code of Agent for Service)

 Copies of all communication to:

Robert J. Huston III, Attorney at Law

10 Jetty Drive

Corona del Mar, CA 92625

Telephone: (949) 230-0259

E-mail: bob_huston@yahoo.com

Approximate date of commencement of proposed sale to the public:As soon as declared effective.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box. x

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ¨

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration number of the earlier effective registration statement for the same offering. ¨

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration number of the earlier effective registration statement for the same offering. ¨

If delivery of the prospectus is expected to be made pursuant to Rule 434, check the following box. o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a smaller reporting company. See definitions of "large accelerated filer," "accelerated filer," and "smaller reporting company," in Rule 12b-2 of the Exchange Act. (Check one.)

Calculation of Registration Fee

____________

The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may determine.

The information in this prospectus is not complete and may be changed. We may not sell these securities until the registration statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell these securities and it is not soliciting an offer to buy these securities in any jurisdiction where the offer or sale is not permitted.

Explanatory Note: In response to the Commission's letter of January 6, 2016 , this Registration Statement on Form S-1/A (Amendment No. 2) is being filed to make certain changes in response to the Comments contained in the Commission 's letter. In addition, the Company has included financial statements and an Auditor 's Report for the fiscal year ended December 31, 2015 , in lieu of the unaudited financial statements for the nine months ended September 30, 2015.

Dealer Prospectus Delivery Obligation

Until _____________, all dealers that effect transactions in these securities, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to the dealers' obligation to deliver a prospectus when acting as underwriters and with respect to their unsold allotments or subscriptions.

Subject to Completion

Dated ___________________, 2016

PROSPECTUS

ESCUE ENERGY, INC.

2,000,000 Shares of Common Stock

Escue Energy, Inc. a Nevada corporation proposes to sell a maximum of 2,000,000 shares of its Common Stock, $0.00001 par value per share , at a price of $2.50 per common share. There is no minimum number of shares which will be sold. Our common stock is presently traded on the OTC Markets – Pink Sheets with the trading symbol ESCU : PK. The offering price may not reflect the market price of our shares after the offering.

AN INVESTMENT IN OUR COMMON STOCK INVOLVES A HIGH DEGREE OF RISK.

Please refer to "Risk Factors" on page 3 of this prospectus for details regarding the risks related to our financial condition and business model as well as risks generally associated with the Wind Turbine Industry.

All offerings and sales will be conducted by officers, directors or employees of the Company who will act in compliance with the restrictions within the safe harbor provided under Rule 3a4-1 promulgated under the Securities Act of 1933. Accordingly, there will be no underwriters of this offering.

Neither the Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or passed upon the adequacy or accuracy of this prospectus. Any representation to the contrary is a criminal offense.

THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION DOES NOT PASS UPON THE MERITS OF OR GIVE ITS APPROVAL TO ANY SECURITIES OFFERED OR THE TERMS OF THE OFFERING, NOR DOES IT PASS UPON THE ACCURACY OR COMPLETENESS OF ANY OFFERING CIRCULAR OR OTHER SELLING LITERATURE.

The information in this prospectus is not complete and may be changed. We may not sell these securities until the registration statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell these securities and is not soliciting an offer to buy these securities in any state where the offer or sale is not permitted.

SHELL COMPANY STATUS

We are a development stage company with nominal operations and assets. As a result, we are considered a shell company under Rule 405 of the Securities Act and are subject to additional regulatory requirements as a result of this status, including limitations on our shareholders' ability to re-sell their shares in our company, as well as additional disclosure requirements. Accordingly, investors should consider our shares to be a high-risk and illiquid investment. See "Risk Factors" for the risks of investing in a shell company.

EMERGING GROWTH COMPANY STATUS

Escue Energy, Inc. qualifies as an "emerging growth company" as defined in the Jumpstart our Business Startups Act (the "JOBS Act"), and will therefore be subject to reduced public company reporting requirements.

An emerging growth company is a company with annual gross revenues of less than $1,000,000,000 during its most recently completed fiscal year. An emerging growth company retains its status and reduced regulatory and reporting requirements associated with it until the earliest of:

The Company is an emerging growth company for purposes of the Securities Act and the Securities Exchange Act as it meets the criteria of: An issuer whose initial public offering was or bill be completed after December 8, 2001, and it had total annual gross revenues of less than $1 billion during its most recent fiscal year. As such, the Company is exempt from certain regulatory and reporting requirements under the Securities Exchange Act of 1934, as amended (the "Exchange Act"). The JOBS Act facilitates the IPO process for emerging growth companies by exempting them from:

Under the JOBS Act, emerging growth companies are subject to scaled financial disclosure requirements. Pursuant to these scaled requirements, emerging growth companies may: (i) provide only two rather than three years of audited financial statements in their IPO Registration Statement; (ii) provide selected financial data only for periods no earlier than those included in the IPO Registration Statement in all SEC filings, rather than the five years of selected financial data normally required; (iii) delay compliance with new or revised accounting standards that have different effective dates for public and private companies until they are made applicable to private companies; and (iv) be exempted from compliance with Section 404(b) of the Sarbanes-Oxley Act, which requires companies to receive an outside auditor's attestation regarding the issuer's internal controls.

We have decided to take advantage of the exemptions provided to emerging growth companies as outlined above. As a result, some investors may find our common stock less attractive as a result. The result may be a less active trading market for our common stock and our stock price may be more volatile.

In addition, during the IPO offering process, emerging growth companies are exempt from: (i) restrictions on analyst research prior to and immediately after the IPO, even from an investment bank that is underwriting the IPO; (ii) certain restrictions on communications to institutional investors before filing the IPO registration statement; and (iii) the requirement initially to publicly file IPO Registration Statements. Emerging growth companies can confidentially file draft Registration Statements and any amendments with the SEC. Public filings of the draft documents must be made at least 21 days prior to commencement of the IPO "road show."

This Prospectus is dated ___________________, 2016

TABLE OF CONTENTS

GENERAL

As used in this Prospectus, references to "the Company," "Escue", EEI, "we", "our," "ours" and "us" refer to Escue Energy, Inc. unless otherwise indicated. In addition, any references to our "financial statements" are to our consolidated financial statements except as the context otherwise requires.

PROSPECTUS SUMMARY

This summary highlights selected information contained elsewhere in this prospectus. This summary does not contain all the information that you should consider before investing in the common stock. You should carefully read the entire Prospectus, including "Risk Factors", "Management's Discussion and Analysis of Financial Condition and Results of Operations" and the Financial Statements, before making an investment decision.

Company management has determined that it is in the best interests of the Company to become a reporting company under the Securities And Exchange Act of 1934, and endeavor to establish a public trading market for the Company common stock, because management believes: (i) it will increase the Company's profile as an active company in the Wind Turbine Market, giving it greater identity and recognition which will help in conducting its business: (ii) it will make it easier for the Company to obtain terms from vendors; and (iii) it will make it easier for the Company to attract additional equity capital, which the Company needs in order to further implement its business plan.

The Company is a development stage company and is in need of additional capital to pursue its business plan. The Company proposes to raise up to $5,000,000 to roll-out its business plan and there is no assurance that it will be successful in doing so. Being a fully-reporting public company entails significant additional expense which the Company will have to fund; at present the Company's common stock trades on the OTC Markets – Pink Sheets under the symbol ESCU:PK. The stock currently is traded as a penny stock. As a result, prospective investors are cautioned to carefully read the risk factors set forth herein prior to making an investment decision.

The Company presently has shares of three ( 3 ) different se ries of Preferred Stock issued and outstanding. The adverse effect of these shares of Preferred Stock upon the Company's Common Stock are as follows: (1) The 1,000 shares of our Series A Preferred Stock currently issued and outstanding , which are owned by our President and Chief Executive Officer , are "super voting" shares and , collectively, are entitled to that number of votes which shall equal Seventy-five percent (75%) of all eligible votes. These shares are not convertible into shares of Common Stock. (2) The 5 0,000 shares of our Series F Preferred Stock currently issued and outstanding are convertible into 10,000 shares of Common Stock. (3) The 47,696 shares of our Series G Preferred Stock currently issued and outstanding are convertible in 47,696 shares of Common Stock. (4) The 5, 9 63 shares of our Series H Preferred Stock issued and outstanding are convertible into 1,191 shares of our Common Stock.

Corporate Background and Our Business

The Company is a development stage company that is in the process of implementing its business plan, but has had no revenues to date. We are not a blank check company and have no plans or intention to engage in a merger or acquisition with an unidentified company, companies, entity or person, nor do we nor any of our affiliates intend for the Company, once it is publicly traded, to be used as a vehicle for some other private company to become a publicly traded company.

Escue Energy, Inc. was incorporated in the State of Delaware in February, 1988 under the name Technicraft Financial, Ltd. In October 1991, the Company changed its name to LBM-US, Inc. ("LBM"). Pursuant to an agreement effective August, 1994, LBM acquired all of the assets and liabilities of GK Intelligent Systems, Inc., a Texas corporation, in exchange for 6,758,920 shares of LBM common stock which were issued to Gary F. Kimmons and his family partnership. The remaining 963,275 shares of LBM common stock then outstanding were retained by the former shareholders of LBM in transaction treated for accounting purposes as a reverse merger. At that time the Company changed its names to GK Intelligent Systems, Inc. On April 3, 2002, the Company effectuated a 1-for-10 reverse split of its common stock. On May 18, 2005, the Company changed its name to M Power Entertainment, Inc. and effectuated a 1-for-200 reverse split of its common stock. On September 4, 2007, the Company changed its name to eDoorways Corporation and effectuated a 1-for-2,000 reverse split of its common stock. In May 2010, the Company changed its name to eDoorways International Corporation. On October 27, 2011, the Company effectuated a 1-for-1,000 reverse split of its common stock. On May 6, 2013, the Company converted from a Delaware corporation to a Nevada corporation. On June 23, 2015, a Certificate of Amendment to Articles of Incorporation of the Company, which was filed with the Nevada Secretary of State on June 1, 2015, was declared effective by FINRA – Corporate Actions, whereby the Company effectuated (i) A reduction in the number of authorized shares of common stock from 2,500,370,900 to 250,000,000; (ii) a Change of name from eDoorways International Corporation to Escue Energy, Inc.; and (iii) a 1-for-2,000 reverse split of the Company's common stock, $0.00001 par value per share.

The Company intends to manufacture, sell and deploy advanced, patented, H-type, Straight-Bladed Vertical Axis Wind Turbine (VAWT) technology in the market for utilization of renewable energy sources. EEI has the vision to make EEI vertical axis wind turbines a significant contributor to the Global Green Energy supply portfolio, with environmentally friendly and sustainable energy power systems for grid-connected facilities, and an affordable renewable energy option in utility power generation application. The following devices are illustrative of those we intend to manufacture.

Large Multi-Megawatt Wind Turbine:

As a new entrant in the market, EEI will offer little threat of competition and instead help accelerate the dramatic developments in the market for renewable energy sources. Proceeds of the offering will be used in part for the development of certified demonstration units. This will be the prime mover in the project, and in marketing and sales promotion. The 3 categories of revenue streams will be 1) Project Developers, 2) Wind Farm Owners, and 3) Technology Licenses.

As compared to the existing multi-megawatt horizontal axis wind turbines, we believe that typical concerns such as noise, safety in operation, birds and bats kill, damage to turbine blades due to lightning strikes, and high maintenance costs have been addressed by the EEI wind turbines patented design.

Small (<100 KW) Wind Turbine:

The Company believes that the Small Wind Turbines, which the Company intends to design, manufacture and market in the United States, Canada and in select international markets, will differ from existing designs of small wind turbines which have problems such as: Reliability, Acceptability of the small wind turbines by the public, and Affordability, due to reduced annual energy production, in areas with low wind conditions. For these reasons, the existing small wind turbine industry is [a] Unable to meet the existing demand, and [b] Powerless to capture the growing market, for small wind turbines,

What distinguish EEI wind turbines from other small wind turbines are their patented design and innovations that specifically address these market concerns. With our EEI vertical axis wind turbines, we believe that we will be well placed to compete with the local and international companies manufacturing small wind turbines.

Our current headquarters are located at 1755 Wittington Place, Suite 340, Dallas, TX 75244. Our website is located at www.escueenergy.com. Our telephone number is 972-863-1354.

THE OFFERING

SUMMARY FINANCIAL AND OPERATING INFORMATION

Selected Financial Data

We are a smaller reporting company and not required to provide this information.

Supplementary Financial Information

We are a smaller reporting company and not required to provide this information.

RISK FACTORS

Investing in our securities involves a high degree of risk. In addition to the other information contained in this registration statement, prospective purchasers of the securities offered hereby should consider carefully the following factors in evaluating the Company and its business.

The securities we are offering through this registration statement are speculative by nature and involve an extremely high degree of risk and should be purchased only by persons who can afford to lose their entire investment. We also caution prospective investors that the following risk factors could cause our actual future operating results to differ materially from those expressed in any forward looking statements, oral, written, made by or on behalf of us. In assessing these risks, we suggest that you also refer to other information contained in this registration statement, including our financial statements and related notes.

RISKS RELATED TO OUR COMPANY AND OUR INDUSTRY

EMERGING GROWTH COMPANY STATUS. We are an "emerging growth company," as defined in the Jumpstart Our Business Startups Act, or the JOBS Act. For as long as we continue to be an emerging growth company, we may take advantage of exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies, including not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, delay compliance with new or revised accounting standards that have different effective dates for public and private companies until they are made applicable to private companies, reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. We could be an emerging growth company for up to five years, although we could lose that status sooner if our revenues exceed $1 billion, if we issue more than $1 billion in non-convertible debt in a three year period, or if the market value of our common stock held by non-affiliates exceeds $700 million as of any June 30 before that time, in which case we would no longer be an emerging growth company as of the following December 31. We cannot predict if investors will find our common stock less attractive because we may rely on these exemptions. We have decided to take advantage of the exemptions provided to emerging growth companies and as a result our financial statements may not be comparable to companies that comply with public company effective dates. In addition, some investors might find our common stock less attractive as a result, there may be a less active trading market for our common stock and our stock price may be more volatile.

INVESTMENT IN OUR SHARES IS SPECULATIVE. The shares of our common stock being offered by the Company are highly speculative in nature, involve a high degree of risk and should be purchased only by persons who can afford to lose the entire amount invested in the common stock. Before purchasing any of the shares of common stock, you should carefully consider the following factors relating to our business and prospects. If any of the following risks actually occurs, our business, financial condition or operating results could be materially adversely affected. In such case, the trading price of our common stock could decline and you may lose all or part of your investment.

WE ARE DEPENDENT UPON EXTERNAL FINANCING TO FUND OUR ONGOING OPERATIONS AND IMPLEMENT OUR BUSINESS PLAN. Currently, we are dependent upon external financing to fund our operations. We project that the Company will need over the next 24 months approximately $5,000,000 in additional working capital to meet short term liquidity requirements and to begin implementation of our business plan. Of this sum, approximately $100,000 is estimated to be required to fund our public reporting requirements. It is imperative that we obtain this external financing to finance ongoing operations. We currently do not have commitments from third parties for additional capital. We cannot be certain that any such financing will be available, or available on commercially reasonable terms.

Failure to secure additional financing in a timely manner and on favorable terms would have a material adverse effect on our financial performance, results of operations and stock price and require us to curtail or cease operations, sell off our assets, and/or perhaps seek protection from our creditors through bankruptcy proceedings.

Furthermore, additional equity financing, if obtained, may be dilutive to the holders of our common stock, and debt financing, if available, may involve restrictive covenants, and strategic relationships, which may require that we relinquish valuable rights.

WE HAVE NOT PROVEN THAT WE CAN GENERATE A PROFIT. IF WE FAIL TO GENERATE INCOME AND ACHIEVE PROFITABILITY, AN INVESTMENT IN OUR SECURITIES MAY BE WORTHLESS. We have no operating history and have not proved we can operate successfully. We face all of the risks inherent in a new business. If we fail, your investment in our common stock will become worthless. From inception in February 1988 to the period ended December 31, 2015, we have incurred a net loss of $3 ,054,848 and did not earn any revenue. We do not currently have any revenue producing operations.

NO ASSURANCE WE WILL BE SUCCESSFUL AND ULTIMATELY OPERATE PROFITABLY. We are currently operating at a loss, and there is no assurance that our plans and strategies will be successful, or that we will be able to operate profitably. If we cannot operate profitably, you could lose your entire investment. We may not generate sufficient revenues in the next twelve months to become profitable and therefore will have to rely solely on the cash we raise from the private sale of debt or equity securities. Our ability to privately sell our securities is uncertain, as are the future terms upon which they might be sold.

OUR FINANCIAL RESULTS MAY BE ADVERSELY AFFECTED IF WE ARE UNABLE TO EXECUTE ON OUR MARKETING STRATEGY. We have and will continue to focus our marketing of the wind turbine products. If our assumptions regarding our marketing efforts and strategies prove incorrect, our ability to generate profits from may be less than we have assumed. In such case, we may need to increase expenses or otherwise alter our strategy and our results of operations could be negatively impacted.

WE MAY INCUR LOSSES IN THE FUTURE AS WE EXPAND OUR BUSINESS. We had an accumulated deficit of $3,054 ,848 as of December 31, 2015. We anticipate that our profitability will be impacted as we continue to invest in our growth, through increased spending in some areas. These efforts may prove more difficult than we currently anticipate, and we may not succeed in realizing the benefits of these efforts in a short time frame, or at all. Many of our efforts to generate revenue from our business are new and unproven, and any failure to increase our revenue could prevent us from attaining or increasing our profitability. We cannot be certain that we will be able to attain or increase profitability on a quarterly or annual basis. If we are unable to effectively manage these risks and difficulties as we encounter them, our business, financial condition and results of operations may suffer.

WE OPERATE IN A HIGHLY COMPETITVE INDUSTRY MUST COMPETE SUCCESSFULLY IN ORDER TO GROW OUR BUSINESS. We expect competition in the wind turbine industry to continue to increase. Many of our potential competitors have longer operating histories, significantly greater financial, marketing and other resources. These factors may allow our competitors to benefit from their existing customer base with lower customer acquisition costs or to respond more quickly than we can to new or emerging technologies. These competitors may engage in more extensive research and development efforts, undertake more far-reaching marketing campaigns and adopt more aggressive pricing policies, which may allow them to build larger customer bases or generate revenue from their customer bases more effectively than we will be able to do.

GOVERNMENT REGULATION OF THE WIND TURBINE INDUSTRY AND UNFAVORABLE CHANGES OR FAILURE BY US TO COMPLY WITH THESE REGULATIONS COULD SUBSTANTIALLY HARM OUR BUSINESS AND RESULTS OF OPERATIONS. We are subject to general business regulations and laws as well as regulations and laws specifically governing the use of wind turbines. Specifically, with respect to Federal agencies, projects involving wind turbines are subject to FAA lighting requirements, FAA and FCC regulations for signal interference, and Environmental Protection Agency regulations under the Endangered Species Act. In order to meet certain regulations are products are required to be tested and certified by the American Wind Energy Association, a non-governmental group. At the state and local level in the United States there are zoning and land use regulations for the installation of wind turbines. Existing and future regulations and laws could impede the growth of the wind turbine industry. Adverse legal or regulatory developments could substantially harm our business.

WE MAY NOT BE ABLE TO ADEQUATELY PROTECT OUR INTELLECTUAL PROPERTY RIGHTS OR MAY BE ACCUSED OF INFRINGING INTELLECTUAL PROPERTY RIGHTS OF THIRD PARTIES. We regard our patents, trade secrets, proprietary technology and similar intellectual property as critical to our success, and we rely on trademark, copyright and patent law, trade secret protection and confidentiality and/or license agreements with our employees and others to protect our proprietary rights. Effective intellectual property protection may not be available in every country in which our deals are made available. We also may not be able to acquire or maintain appropriate domain names or trademarks in all countries in which we do business. Furthermore, regulations governing domain names may not protect our trademarks and similar proprietary rights. We may be unable to prevent third parties from acquiring and using domain names that are similar to, infringe upon or diminish the value of our trademarks and other proprietary rights. We may be unable to prevent third parties from using and registering our trademarks, or trademarks that are similar to, or diminish the value of, our trademark in some countries.

The protection of our intellectual property may require the expenditure of significant financial and managerial resources. Moreover, the steps we take to protect our intellectual property may not adequately protect our rights or prevent third parties from infringing or misappropriating our proprietary rights. While, we are not currently subject to lawsuits and/or disputes related to our intellectual property and service offerings, we may in the future be subject to such litigation and disputes. The costs of engaging in such litigation and disputes are considerable, and there can be no assurances that favorable outcomes will be obtained.

We may be subject to third party claims that we infringe their proprietary rights or trademarks. Such claims, whether or not meritorious, may result in the expenditure of significant financial and managerial resources, injunctions against us or the payment of damages by us. We may need to obtain licenses from third parties who allege that we have infringed their rights, but such licenses may not be available on terms acceptable to us or at all. These risks have been amplified by the increase in third parties whose sole or primary business is to assert such claims.

OUR BUSINESS DEPENDS ON A STRONG BRAND AND IF WE ARE NOT ABLE TO BUILD, MAINTAIN AND ENHANCE OUR BRAND, OUR ABILITY TO EXPAND OUR MARKET WILL BE IMPAIRED AND OUR BUSINESS AND OPERATING RESULTS WILL BE HARMED. We believe that the brand identity that we intend to develop will significantly contribute to the success of our business. We also believe that maintaining and enhancing a brand is critical to expanding our market. Building, maintaining and enhancing our brand may require us to make substantial investments and these investments may not be successful. If we fail to promote and maintain our brand, or if we incur excessive expenses in this effort, our business, operating results and financial condition will be materially and adversely affected. We anticipate that, as our market becomes increasingly competitive, maintaining and enhancing our brand may become increasingly difficult and expensive. 

RISKS RELATED TO THIS OFFERING

OUR COMMON STOCK IS CURRENTLY TRADED ON THE OTC MARKETS, INC. – PINK SHEETS. Our common stock is currently traded on the OTC Markets, Inc. – Pink Sheets, which by many investors is not deemed a top tier market. To be quoted on the OTC Markets, Inc. higher level, the OTCQB, a market maker must file an application on our behalf in order to make a market for our common stock. To date, we have not engaged a market maker to apply for quotation on the OTCQB on our behalf. However we will seek to have the shares quoted by a market maker on the OTCQB immediately following the effectiveness of this registration statement.

Because of this limited liquidity, stockholders may be unable to sell their shares. Moreover, once and if our shares are registered on the OTCQB, sales or purchases of relatively small blocks of common stock could have a significant impact on the price at which our common stock is traded. The trading price of our common stock may be affected by a number of factors, including events described in the Risk Factors set forth in this Prospectus, as well as our operating results, financial condition, public announcements by us, general conditions in the Wind Turbine industry, and other events or factors. In a volatile market, we may experience wide fluctuations in the market price of our common stock. These fluctuations may have a negative effect on the market price of our common stock.

WE HAVE SHARES OF PREFERRED STOCK ISSUED AND OUTSTANDING WHICH AFFECT THE VOTING RIGHTS OF HOLDERS OF COMMON STOCK AND COULD, IF CONVERTED INTO COMMON STOCK, CAUSE A DILUT ION OF THE OTHER SHARES OF COMMON STOCK. The Series A Preferred Stock owned by our President and Chief Executive Officer has voting rights equivalent to 75% of all el igible voting rights including those rights held by owners of our common stock, thus reducing the voting rights of holders of common stock. In addition, the holders of shares of Series F. G and H Preferred Stock have the right to convert such shares into an aggregate of 58,887 shares of common stock . If converted this would cause a dilutive effect upon other shares of common stock issued and outstanding.

FUTURE SALES OF SHARES COULD NEGATIVELY AFFECT THE MARKET PRICE OF OUR COMMON STOCK. Increased sales of shares of common stock in the public market could adversely affect the market price of our common stock.

WE DO NOT EXPECT TO PAY DIVIDENDS IN THE FUTURE; ANY RETURN ON INVESTMENT MAY BE LIMITED TO THE VALUE OF OUR COMMON STOCK.

We do not currently anticipate paying cash dividends in the foreseeable future. The payment of dividends on our common stock will depend on earnings, financial condition and other business and economic factors affecting it at such time as the board of directors may consider relevant. Our current intention is to apply net earnings, if any, in the foreseeable future to increasing our capital base and development and marketing efforts. There can be no assurance that the Company will ever have sufficient earnings to declare and pay dividends to the holders of our common stock, and in any event, a decision to declare and pay dividends is at the sole discretion of our board of directors. If we do not pay dividends, our common stock may be less valuable because a return on your investment will only occur if its stock price appreciates.

OUR STOCK IS PENNY STOCK. TRADING OF OUR STOCK MAY BE RESTRICTED BY THE SEC'S PENNY STOCK REGULATIONS AND FINRA'S SALES PRACTICES REQUIREMENTS, WHICH MAY LIMIT A STOCKHOLDER'S ABILITY TO BUY AND SELL OUR STOCK.

Our shares of common stock may be deemed to be "penny stock" as that term is defined in Regulation Section "240.3a51-1" of the Securities and Exchange Commission (the "SEC"). Penny stocks are stocks: (a) with a price of less than U.S. $5.00 per share; (b) that are not traded on a "recognized" national exchange; (c) whose prices are not quoted on the NASDAQ automated quotation system (NASDAQ - where listed stocks must still meet requirement (a) above); or (d) in issuers with net tangible assets of less than U.S. $2,000,000 (if the issuer has been in continuous operation for at least three years) or U.S. $5,000,000 (if in continuous operation for less than three years), or with average revenues of less than U.S. $2,675,000 for the last three years. Section "15(g)" of the United States Securities Exchange Act of 1934, as amended, and Regulation Section "240.15g(c)2" of the SEC require broker dealers dealing in penny stocks to provide potential investors with a document disclosing the risks of penny stocks and to obtain a manually signed and dated written receipt of the document before effecting any transaction in a penny stock for the investor's account. Potential investors in our common shares are urged to obtain and read such disclosure carefully before purchasing any common shares that are deemed to be "penny stock". Moreover, Regulation Section "240.15g-9" of the SEC requires broker dealers in penny stocks to approve the account of any investor for transactions in such stocks before selling any penny stock to that investor. This procedure requires the broker dealer to: (a) obtain from the investor information concerning his or her financial situation, investment experience and investment objectives; (b) reasonably determine, based on that information, that transactions in penny stocks are suitable for the investor and that the investor has sufficient knowledge and experience as to be reasonably capable of evaluating the risks of penny stock transactions; (c) provide the investor with a written statement setting forth the basis on which the broker dealer made the determination in (ii) above; and (d) receive a signed and dated copy of such statement from the investor confirming that it accurately reflects the investor's financial situation, investment experience and investment objectives.

Compliance with these requirements may make it more difficult for our investors to resell their shares of common stock to third parties or to otherwise dispose of them. Stockholders should be aware that, according to Securities and Exchange Commission Release No. 34-29093, dated April 17, 1991, the market for penny stocks has suffered in recent years from patterns of fraud and abuse. Such patterns include: (i) control of the market for the security by one or a few broker-dealers that are often related to the promoter or issuer; (ii) manipulation of prices through prearranged matching of purchases and sales and false and misleading press releases; iii) boiler room practices involving high-pressure sales tactics and unrealistic price projections by inexperienced sales persons; (iv) excessive and undisclosed bid-ask differential and markups by selling broker-dealers; (v) the wholesale dumping of the same securities by promoters and broker-dealers after prices have been manipulated to a desired level, along with the resulting inevitable collapse of those prices and with consequent investor losses. Our management is aware of the abuses that have occurred historically in the penny stock market. Although we do not expect to be in a position to dictate the behavior of the market or of broker-dealers who participate in the market, management will strive within the confines of practical limitations to prevent the described patterns from being established with respect to our securities.

The low price of our common stock might have a negative effect on the amount and percentage of transaction costs paid by individual shareholders. The low price of our common stock also limits our ability to raise additional capital by issuing additional shares. There are several reasons for these effects. First, the internal policies of certain institutional investors prohibit the purchase of low-priced stocks. Second, many brokerage houses do not permit low-priced stocks to be used as collateral for margin accounts or to be purchased on margin. Third, some brokerage house policies and practices tend to discourage individual brokers from dealing in low-priced stocks. Finally, broker's commissions on low-priced stocks usually represent a higher percentage of the stock price than commissions on higher priced stocks. As a result, the Company's shareholders may pay transaction costs that are a higher percentage of their total share value than if our share price were substantially higher.

CURRENTLY, NONE OF OUR SECURITIES MAY BE RESOLD PURSUANT TO RULE 144.

We are a "shell company" within the meaning of Rule 405, promulgated pursuant to the Securities Act, because we have nominal assets and nominal operations. Accordingly, our issued securities can only be resold through registration under Section 5 of the Securities Act of 1933, Section 4(1), if available, for non-affiliates or by meeting the conditions of Rule 144(i). A holder of our securities may not rely on the safe harbor from being deemed a statutory underwriter under Section 2(11) of the Securities Act, as provided by Rule 144, to resell his or her securities. Only after we (i) are not a shell company , as defined by Rule 144(i)(1)(i), and (ii) have filed current "Form 10 information" with the SEC reflecting our status as an entity that is no longer a shell company and have filed all reports and other materials required to be filed by Section 13 or 15(d) of the Exchange Act, as applicable, during the preceding 12 months (or for such shorter period that we may be required to file such reports and materials, other than Form 8-K reports), does the Company's stock become Rule 144 eligible. "Form 10 information" is, generally speaking, the same type of information as we are required to disclose in this registration statement.

These circumstances regarding how Rule 144 applies to shell companies will hinder the resale of shares of the Company until the aforesaid conditions are met.

LIMITATIONS ON LIABILITY AND INDEMNIFICATION OF OFFICERS AND DIRECTORS REDUCES THE COST-EFFECTIVENESS OF SHAREHOLDER DERIVATIVE LAWSUITS AGAINST THE COMPANY, ITS OFFICERS AND DIRECTORS.

Our bylaws include a provision that eliminates the personal liability of our directors for monetary damages for breach of fiduciary duty as a director, to the fullest extent permitted by Nevada Revised Statutes, subject to certain exceptions. We intend to obtain directors' and officers' insurance for our directors, officers and some employees for specified liabilities.

The limitation of liability and indemnification provisions in our bylaws may discourage stockholders from bringing a lawsuit against directors for breach of their fiduciary duty. They may also have the effect of reducing the likelihood of derivative litigation against directors and officers, even though an action of this kind, if successful, might otherwise benefit us and our stockholders. Furthermore, a stockholder's investment may be adversely affected to the extent we pay the costs of settlement and damage awards against directors and officers pursuant to these indemnification provisions. However, we believe that these indemnification provisions are necessary to attract and retain qualified directors and officers.

AS A PUBLIC COMPANY, WE WILL BE REQUIRED TO MEET PERIODIC REPORTING REQUIREMENTS UNDER SEC RULES AND REGULATIONS. COMPLYING WITH FEDERAL SECURITIES LAWS AS A PUBLIC COMPANY IS EXPENSIVE AND WE WILL INCUR SIGNIFICANT TIME AND EXPENSE ENHANCING, DOCUMENTING, TESTING AND CERTIFYING OUR INTERNAL CONTROL OVER FINANCIAL REPORTING.

We intend to be publicly-traded company with our stock trading on OTC Markets, Inc. – QB level ("OTCQB") and, as a result, we will be subject to the periodic and current reporting requirements of Section 13(a) of the Exchange Act of 1934, as well as the beneficial ownership and short-swing rules under Sections 16 and 13(d) and the tender offer and proxy rules under Sections 13E and 14 of the Exchange Act of 1934.

We will be required to file periodic reports containing our financial statements within a specified time following the completion of each quarterly and annual period, which comply with SEC rules and regulations, including audited financial statements. We may experience difficulty in meeting these SEC reporting requirements. Any failure by us to file compliant periodic reports with the SEC in a timely manner could harm our reputation and reduce the trading price of our common stock, once and if it becomes publicly traded.

As a public company we will incur significant legal, accounting, insurance and other expenses. Compliance with the Sarbanes-Oxley Act of 2002 and with other SEC and rules, will increase our legal and financial compliance costs and make some activities more time-consuming and costly. We cannot predict or estimate with precision the amount of additional costs we may incur or the timing of such costs.

Furthermore, SEC rules require that our chief executive officer and chief financial officer periodically certify the existence and effectiveness of our internal controls over financial reporting. However, smaller reporting companies are not be required to obtain auditor attestation with respect to management's conclusion about the effectiveness of internal controls over financial reporting. It is our intention to avail ourselves of this exemption for as along we remain a smaller reporting company.

WE WILL BE EXEMPT FROM EVALUATING AND DISCLOSING THE EFFECTIVENESS OF OUR INTERNAL CONTROLS OVER FINANCIAL REPORTING FOR A PERIOD OF TIME.

We will not be required to evaluate the effectiveness of our internal controls over procedures for financial reporting nor will we be required to disclose the results of such evaluation, until the filing of our second annual report. The lack of such evaluations may lead to an extended period of inadequate internal controls which could jeopardize the accuracy of our financial reporting, the result of which would be that investors would not be aware of any inaccurate reporting of our financial affairs.

FORWARD LOOKING STATEMENTS

This prospectus and the documents incorporated by reference in this prospectus contain certain forward-looking statements and are based on the beliefs of our management as well as assumptions made by and information currently available to our management. Statements that are not based on historical facts, which can be identified by the use of such words as "likely," "will," "suggests," "target," "may," "would," "could," "anticipate," "believe," "estimate," "expect," "intend," "plan," "predict," and similar expressions and their variants, are forward-looking. Such statements reflect our judgment as of the date of this prospectus and they involve many risks and uncertainties, including those described under the captions "Risk Factors" and "Management's Discussion and Analysis of Financial Condition and Results of Operations", and elsewhere herein. These risks and uncertainties could cause actual results to differ materially from those predicted in any forward-looking statements. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. We undertake no obligation to update forward-looking statements.

USE OF PROCEEDS

We propose to sell up to 2,000,000 shares of our Common Stock at a price of $2.50 per share for a maximum gross proceeds of $5,000,000. The proceeds are to be used as follows over a period of 2 years:

In the event that less than the maximum offering is subscribed for, we will proceed with the development of the prototype Wind Turbines in th e following order depending upon the funding available: 2KW, 10KW, 20KW and 100KW.

DIVIDEND POLICY

We have never declared dividends or paid cash dividends on our common stock and our board of directors does not intend to distribute dividends in the near future. The declaration, payment and amount of any future dividends will be made at the discretion of the board of directors, and will depend upon, among other things, the results of our operations, cash flows and financial condition, operating and capital requirements, and other factors as the board of directors considers relevant. There is no assurance that future dividends will be paid, and, if dividends are paid, there is no assurance with respect to the amount of any such dividend.

DETERMINATION OF OFFERING PRICE

The fixed offering price of $2.50 may not reflect the market price of our shares after the offering. The offering price does not bear any relationship whatsoever to our assets, earnings, book value or any other objective standard of value. We selected the price for the common stock based upon the present bid/ask price of our common stock, the size of our market, our perception of our own uniqueness in the market and our beliefs about trends in our industry. Among the other factors we considered in determining the offering price that served to decrease it significantly were our lack of operating history, our succession of losses to date, or lack of liquid assets, and our continuing need for outside capital through the sale of equity or debt securities assumption in order to keep operating our business.

The following information has been obtained from OTC Markets, Inc.

The bid prices are rounded to the closest whole cent and reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions.

DILUTION

We currently have 41,135,059 shares of our Common Stock issued and outstanding. The shares that are currently being registered under this registration statement will have a dilutive effect on those shares presently issued and outstanding. Following is a table to reflect the dilutive effect of the shares being registered under this registration statement upon those shares currently issued and outstanding.

PLAN OF DISTRIBUTION

The shares will be sold at the fixed price of $2.50 throughout the duration of the offering.

All offerings and sales will be conducted   by officers, directors or employees of the Company who will act in compliance with the restrictions within the safe harbor provided under Rule 3a4- 1 promulgated under the Securities Act of 1933.

EXPENSES OF REGISTRATION

We are bearing all costs relating to the registration of the shares of common stock offered hereby. These expenses are estimated to be $35,000.00, including, but not limited to, legal, accounting, printing and mailing fees.

LEGAL PROCEEDINGS

In the ordinary course of our business, we may be subject to various claims, pending and potential legal actions for damages, investigations relating to governmental laws and regulations and other matters arising out of the normal conduct of our business. We are not aware of any material pending legal proceedings to which we are a party or of which any of our properties is the subject.

DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS

The following table sets forth the names and ages of our current directors and executive officers. Also the principal officers and positions with us held by each person and the date such person became our director, executive officer. Our executive officers are appointed by our Board of Directors. Our directors serve until the earlier occurrence of the election of his or her successor at the next meeting of stockholders, death, resignation or removal by the Board of Directors. The family relationships among our directors and executive officers is as follows: Saeed Quraeshi is the brother of Sohail Quraeshi who is the father of Shahmir Quraeshi.

BIOGRAPHIES

Saeed Quraeshi (82) – Chairman of the Board and Chief Technology Officer. Mr. Quraeshi is a graduate of Oklahoma State University with a Master's of Science in Mechanical Engineering, Power Option (specializing in power generation). Mr. Quraeshi has over 45 years of experience in consulting experience, of which 20 years have been in the energy field and 25 years have been in the design and engineering of electrical generation projects. Mr. Quraeshi has actively participated in the Canadian wind energy program since 1978. He is the designer of the 4-MV, project EOLE – the world's largest Vertical Axis Wind Turbine Generator power plant located in Cap Chat, Quebec. He is the developer of the innovative design for small vertical-axis wind turbines which are the basis of the Company's patents. Since 1988, he has provided independent consulting engineering services through his company, Eolet ech, Inc. based in Montreal, Canada, on power projects to clients (CANATOM, Hydro Quebec, Ontario Hydro, RSW and MONENCO).

Sohail Quraeshi (59) – Chief Executive Officer, President and director. Mr. Quraeshi is a graduate of Buckingham University in the United Kingdom (L.Sc. Economics). He has been actively involved in the financial and securities industry as a Security Analyst with various international banking institutions in the United States, Asia Europe and the Middle East. In 2004, he co-founded and was Chairman of Kosmo Systems, a digital media company and leading provider of content for Mobile Devices in the WiFi arena. Beginning in 201 2 until present , Mr. Quraeshi founded and served as CEO / Managing Director of Shama Capital Partners, LLC, a Royal Palm Beach, Florida - based provider of strategic consulting services to assist clients to identify, develop and participate in high-return business and financial opportunities, relying on an international network of leaders in business, government, non-governmental organiza t ions and academic institutions.

Madhu Sethi (53) – Chief Operating Officer and director. Mr. Sethi is a graduate of St. John's University (New York) with undergraduate (B. Commerce) and graduate (MBA – Business /International Marketing) degrees. Mr. Sethi has extensive executive management experience. In 1989 in founded and was the President and CEO of Innovation Computers in Miami. He served in this capacity until 1998. From 1999 to 2002, he was a founder and Executive Vice President of World Link Technologies in Miami. From 2002 until 2007, he was a founder and Executive Vice President of Workers Equity in Dubai (UAE). From 2007 until 2014, Mr. Sethi served as President of Jaipuria Group in New Delhi, India. Beginning in 201 2 until present , Mr. Sethi served as a Managing Director Shama Capital Partners, LLC, a Royal Palm Beach, Florida-based provider of strategic consulting services to assist clients to identify, develop and participate in high-return business and financial opportunities, relying on an international network of leaders in business, government, non-governmental organizations and academic institutions.

Shahmir Quraeshi (28) – Chief Financial Officer, Secretary and Treasurer. Mr. Quraeshi received his undergraduate education at American International University and a Master's degree in Leadership and Management from Palm Beach Atlantic University. In 2006 , Mr. Quraeshi started his career training as an analyst with Crossbow Ventures, a leading South Florida venture capital firm. He worked there from 2006 to 2007 . From 2007 to 2008, he was Office Manager of Qualities Imaging Center, a medical imaging company in Wellington Florida. From 2008 to present he has been President of Royal Palm Beach Medical Gro up, a medical group based in Royal Palm Beach, Florida. Beginning in 2012 until present, Mr. Quareshi has also been affiliated with Shama Capital Partners, LLC, a Royal Palm Beach, Florida-based provider of strategic consulting services to assist clients identify, develop and participate in high-return business and financial opportunities, relying on an international network of leaders in business, government, non-governmental organizations and academic institutions. He has an extensive knowledge of private equity and structured finance.

Murugan Ven katachalam ( 62) – Corporate Controller . Mr. Ven katachalam r eceived his Master 's degree and Ph.D. in Finan ce from the University of Madras, India. He is also a chartered accountant in India. From April 10, 20 06 to present he has served as Corporate Controller for Model Shipways, Inc., a Florida-based manufacturer of ship model kits .

INVOLVEMENT IN CERTAIN LEGAL PROCEEDINGS

None of our officer nor directors, promoters or control persons have been involved in the past ten years in any of the following:

COMMITTEES: AUDIT COMMITTEE FINANCIAL EXPERT

The Company does not currently have an Audit Committee.

CODE OF ETHICS

The Company has not adopted a Code of Ethics.

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

The following table sets forth certain information, as of  April 4, 2016 with respect to the beneficial ownership (1) of the Company's outstanding Common Stock and Preferred Stock by (i) any holder of more than five (5%) percent; (ii) the Company's executive officer and directors; and (iii) the Company's directors and executive officer as a group. Except as otherwise indicated, each of the stockholders listed below has sole voting and investment power over the shares beneficially owned. Unless otherwise indicated, the address of each stockholder listed in the table is correct. As of the date of this Prospectus, there are 41,135,059 shares of common stock, 1,000 shares of Series A preferred stock, 50,000 shares of Series F preferred stock, 47,696 shares of Series G preferred stock, and 5,953 shares of Series H preferred stock issued and outstanding.

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE

Related Party Transactions

On September 1, 2015, the Company entered into a Patent Sale Agreement with Escue Wind S.L, a Spanish corporation (the "Seller), whereby the Company acquired certain United States and Canadian Patents for a "Straight-Bladed Vertical Axis Wind Turbine". The consideration paid by the Company to the Seller was Cash in the amount of $10.00 and 40,000,000 shares of the Company's common stock, with the total value of the transaction being $40,000,010.00. The Chief Executive Officer of the Seller is Sohail Quraeshi, who is also the Chief Executive Officer, President and a Director of the Company, Sohail Quraeshi is the record owner of Escue Wind S.L. The value ascribed to the transaction was based upon a valuation report issued by Kerry Capital Advisors, Inc. Reference is made to Note 14 to the Audited Financial Statements of the Company for the period ended December 31, 2015 for more detailed information concerning the valuation report.

During the fiscal years ended December 31, 2015 and 2014, the Company issued shares of common stock in lieu of accrued but unpaid salaries to certain officers of the Company as follows:

__________ 

(*) Pre-split (reverse) of 1-for-2,000 effective June 23, 2015.

Director Independence

At this time we do not have a policy that our directors or a majority are independent of management. As of the date of this Prospectus, we have 3 directors. It is our intention to implement a policy in the future that a majority of the Board member be independent of our management as the members of the board of director's increases after implementation of our business plan. A director is considered independent if the Board affirmatively determines that the director (or an immediate family member) does not have any direct or indirect material relationship with us or our affiliates or any member of our senior management or his or her affiliates. The term "affiliate" means any corporation or other entity that controls, is controlled by, or under our common control, evidenced by the power to elect a majority of the Board of Directors or comparable governing body of such entity. The term "immediate family member" means spouse, parents, children, siblings, mothers- and fathers-in-law, sons- and daughters-in law, brothers- and sisters-in-laws and anyone (other than domestic employees) sharing the director's home.

Committees: Audit Committee Financial Expert.

The Company does not currently have an Audit Committee.

DESCRIPTION OF SECURITIES TO BE REGISTERED

General

The following description of our capital stock and the provisions of our Articles of Incorporation and By-Laws, each as amended, is only a summary.

Our Articles of Incorporation authorize the issuance of 250,000,000 shares of common stock, $0.00001 par value per share, and 141,001,000 shares of preferred stock, $0.001 par value per share, 1,000 shares of which are Series A, 50,000,000 shares of which are Series F, 60,000,000 shares of which are Series G and 10,000,000 shares of which are Series H. As of October 21, 2015, there were 41,135,059 outstanding shares of common stock, 1,000 outstanding shares of Series A Preferred Stock, 50,000 outstanding shares of Series F Preferred Stock, 47,696 outstanding shares of Series G Preferred Stock and 5,953 outstanding shares of Series H Preferred Stock. The Company has previously rescinded Series B, C, D and E. Set forth below is a description of certain provisions relating to our capital stock.

As provided for in Article II Section 8 of our By-laws, one-fourth (1/4) of the outstanding shares of the Company entitled to vote shall constitute a quorum at a meeting of shareholders.

Common Stock

Each outstanding share of common stock has one vote on all matters requiring a vote of the stockholders. There is no right to cumulative voting; thus, the holder of fifty percent or more of the shares outstanding can, if they choose to do so, elect all of the directors. In the event of a voluntary or involuntary liquidation, all stockholders are entitled to a pro rata distribution after payment of liabilities and after provision has been made for each class of stock, if any, having preference over the common stock. The holders of the common stock have no preemptive rights with respect to future offerings of shares of common stock. Holders of common stock are entitled to dividends if, as and when declared by the Board out of the funds legally available therefore. It is our present intention to retain earnings, if any, for use in its business. The payment of dividends on the common stock is, therefore, unlikely in the foreseeable future.

The shares of Common Stock are currently traded on the OTC Markets, Inc. under the symbol ESC U: Pink Sheets. There are currently 221 shareholders of record of the Company's common stock.

The following table sets forth the high and low bid range for the Company 's common stock by quarter from January 1, 2014 through December 31, 2015 and the interim period subsequent to December 31 2015. The information contained in the table is as reported by OTC Markets, Inc. and such over-the-counter market quotations refle c t inter-dealer prices , without retail mark-up, mark-down or commission and may not necessarily represent action transactions.

Preferred Stock

Series A – The Series A Preferred Stock is not entitled to dividends, has no liquidation preference and is not convertible into shares of common stock. With respect to voting rights, the shares, collectively, are entitled to that number of votes which shall equal Seventy-five percent (75%) of all eligible votes. There is currently 1 shareholder of record of the Company's common stock.

Series F – The Series F Preferred Stock is entitled to a quarterly dividend of 5% per annum. The accrued dividend, may, at the option of the holder, be converted into common stock of the Company at a conversion price equal to the closing price of the Company's common stock as of the date of declaration of the dividend (or the most recent trading day if there were no trades on the dividend declaration date). The shares are entitled to a liquidation preference of $0.10 per share, plus unpaid accrued dividends. The shares may be converted into shares of common stock at the option of the holder with a conversion rate of Five (5) shares of Series F Preferred Stock for each share of common stock with no fractional shares being issued. The holder of the Series F Preferred Stock has optional redemption rights as to the principal amount and accrued interest. The Series F Preferred Stock , if fully converted into shares of the Company's common stock would, in the aggregate, be equal to 10,000 shares of common stock. There is currently 1 shareholder of the Company 's Series F Preferred Stock. The principal amount of the Series F Preferred Stock is $50,000.

Series G – The Series G Preferred Stock is not entitled to dividends and has no liquidation preference or redemption rights. The shares may be converted at the option of the holder at a conversion rate of One (1) share of Series G Preferred Stock for each share of common stock with no fractional shares being issued. The shares shall be entitled to one vote for each share. The Series G Preferred Stock , if fully converted into shares of the Company's common stock would, in the aggregate, be equal to 47,696 shares of common stock. There are currently 2 shareholder s of the Company's Series G Preferred Stock .

Series H – The Series H Preferred Stock is not entitled to dividends and has no liquidation preference or redemption rights. The shares may be converted into shares of common stock at the option of the holder with a conversion rate of Five (5) shares of Series H Preferred Stock for each share of common stock with no fractional shares being issued.

The shares shall be entitled to one vote for each share. The Series H Preferred Stock, if fully converted into shares of the Company's common stock would, in the aggregate, be equal to 1,191 shares of common stock. There is currently 1 shareholder of the Company's Series H Preferred Stock.

Dividend Policy

We currently intend to retain any earnings for use in our business, and therefore do not anticipate paying cash dividends in the foreseeable future.

Anti-Takeover Effects Of Provisions of the Articles of Incorporation Authorized and Unissued Stock.

The authorized but unissued shares of our common stock are available for future issuance without our stockholders' approval. These additional shares may be utilized for a variety of corporate purposes including but not limited to future public or private offerings to raise additional capital, corporate acquisitions and employee incentive plans. The issuance of such shares may also be used to deter a potential takeover of the Company that may otherwise be beneficial to stockholders by diluting the shares held by a potential suitor or issuing shares to a stockholder that will vote in accordance with the Company's Board of Directors' desires. A takeover may be beneficial to stockholders because, among other reasons, a potential suitor may offer stockholders a premium for their shares of stock compared to the then-existing market price.

INTERESTS OF NAMED EXPERTS AND COUNSEL

No expert or counsel named in this prospectus as having prepared or certified any part of this prospectus or having given an opinion upon the validity of the securities being registered or upon other legal matters in connection with the registration or offering of the common stock was employed on a contingency basis or had, or is to receive, in connection with the offering, a material interest, in the registrant or any of its parents or subsidiaries.

DISCLOSURE OF SEC POSITION OF INDEMNIFICATION FOR SECURITIES ACT LIABILITIES

Our By-laws include an indemnification provision under which we have agreed to indemnify our directors and officers and hold them harmless from and against claims arising from or related to acts or omissions while a director or officer of the Company, including costs and legal expenses, to the fullest extent permitted by Nevada Law.

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

EXPERTS

The audited financial statements included in this prospectus and elsewhere in the registration statement for the fiscal years ended December 31, 2015, 2014, 2013 and 2012 have been audited by EastWest Accounting Services, LLC of Miami, Florida. The reports of EastWest Accounting Services, LLC are included in this prospectus in reliance upon the authority of this firm as experts in accounting and auditing.

VALIDITY OF SECURITIES

The opinion solely regarding validity of the shares offered herein has been provided by Robert J. Huston III and has been filed with the Registration Statement.

Escue Energy, Inc. is a Nevada corporation, which was initially formed in Delaware in February 1988 Technicraft Financial Ltd. After several name changes the name was subsequently changed to e-Doorways International, Inc. September 4, 2007. On May 6, 2013, the Company reincorporated in the State of Nevada. On June 23, 2015, the Company's name was changed to Escue Energy, Inc.

Business of the Company

Escue Energy, Inc. is a development stage company whose business plan is to manufacture and market Vertical – Axis Wind Turbines based upon the conceptual designs covered by the United State and Canadian patents which are held by the Company. The Company believes that wind power is a competitive renewable energy source. The demand for power generation by wind turbines is spurred for many reasons. These include:

EEI has the vision to emerge as an industry leader in environmentally friendly and sustainable energy power business with Small KW & Large MW wind turbines. EEI will bring about significant innovations in wind turbine technology that will make it possible to contribute significantly to the Global Green Energy supply portfolio and improve quality of life and economic opportunities in developing nations.

EEI VAWT TECHNOLOGY

EEI's Vertical Axis Wind Turbine (VAWT) technology has been developed from the result of the experiences of our Chief Technology Officer with 45 years of know-how captured from the work performed in the design, engineering, building, construction and operation of numerous electrical power generation systems consisting coal, oil, nuclear and wind. Design verification and validation for wind turbines were obtained with the development of a 4 MW VAWT in 1987 and a 1.5kW VAWT in 2003.

Design verification and validation for the 4 MW VAWT in 1987 was obtained by National Research Council of Canada and Hydro Quebec. The work to verify and validate the design was conducted by Sandia Laboratory, Department of Energy, U.S.A.

The work to verify and validate the design for the 1.5kW VAWT in 2003 was conducted by the owner at the factory. Shop tests and operating tests were carried out at the factory, on the prototype demonstration model, to obta in design verification and validation of operation and performance.

The four proposed prototype demonstration units (2, 10, 20 and 100 KW) are of new updated design, and therefore must be fully re- tested , and the design and performance of each of these new model s must be verified and validated.

EEI's VAWT incorporate patented innovations designed to meet all the specified criteria for the next generation of wind turbine solutions:

Market

In many regions of the world, such as India, China, and South Africa, rather than to purchase the wind turbines from foreign suppliers, there is a desire to acquire the latest state-of-the-art technology of wind turbines locally. Many major manufacturers of wind turbines are currently actively engaged in licensing their wind power technology to the nations interested in developing wind power industry for domestic and export purposes. We expect to also enter into such licensing agreements for our wind power technology.

Technology: EEI VAWT vs. HAWT (Horizontal – Axis Wind Turbines)

EEI estimates that the capital cost of the EEI VAWT technology would range from 10% to 20% less than competing HAWT wind turbines.

For purposes of the comparison of the capital cost of VAWT vs. HAWT, the analysis cost-compared each of the types of equipment using the same KW rating, size (same swept area), same equa torial height, and same site location.

For purposes of calculating the minimum of a 30 year life span for the VAWT equipment, we have used FMEA and FTA analysis techniques , as described hereinabove, to ensure reliability of the VAWT products.

Manufacturing

Manufacturing will be provided by sub-contracting fabrication work to selected contractors in various locations and potentially different continents. EEI has already identified selected contractors in Canada (MTN Metals, Inc.) and India who , when engaged, will be able to provide manufacturing, installation, and servicing wind energy systems worldwide.

Sales Channels

EEI wind turbines will be sold to consumers either directly or through authorized distributors. Sales and Marketing will be provided by EEI and through certified dealers, agents, distributors and subsidiaries. At present, we do not have any authorized distributors or certified dealers. We intend to engage such sales /service affiliates after proper funding is available. Selected contractors will provide complete "turnkey" installation and on-site service. Certified dealers will receive training in the installation and servicing of EEI wind turbines. Strategic alliances and licensing agreements will be made with manufacturers in the USA and in other countries to effectively supply local markets. International marketing would include licensing arrangements with various countries willing to acquire technology and manufacturing rights.

Incentives and programs

Governments are facing increasing pressures to relieve the dependence on fossil fuels and address environmental concerns. Various incentive programs are seeking to promote the development and installation of cleaner energy solutions, especially wind. These incentive programs are usually offered by a power utility/authority as a result of a government or regulatory authority decree or by a government directly.

Categories of incentive programs include:

Competition

The Wind Turbine industry participants, primarily in the Horizontal Axis Wind Turbine (HAWT) business include Vestas, GE, Gamesa, Enercon, Suzlon and Siemens. However, because of the size and experience the Company does not deem them to be as direct competitors.

Several smaller companies which have been successful over the past several years and are active in the Vertical Axis Wind Turbine sector would include Urban Green Energy, Eastern Wind Power, SpinPower Technologies, AIRunner, Helix Wind, Windation Energy Systems, Inc., Capline Systems, UrWind, Shanghai Aeolus Windpower Technologies Co., Ltd., Enargo, Yenny Industry Co., ANew Institute, State of the Art Wind Technologies (SAWT) and Inerjy.

All of these potential competitors have been in business longer and have much more financial support for their operations. There can be no assurance that we will be able to compete successfully against current and future competitors or that the competitive pressures that we face will not materially adversely affect our business, financial condition and results of operations.

Going Concern Qualification

Our financial statements have been prepared assuming we will continue as a going concern. The Company has experienced a loss from operations which were brought forward from previous unrelated operations. For the period from inception to December 31 , 2015, the Company incurred a net loss of $3,054,848.

The Company's financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern. This need for additional capital and the uncertainty of obtaining such capital, along with other factors, raise substantial doubt about our ability to continue as a going concern. Our financial statements do not include any adjustment that might result from the outcome of this uncertainty. Assurances cannot be given that adequate financing can be obtained to meet our capital needs.

Patents, Trademarks, Copyrights

Both the US and Canadian Patents are valid until May 26, 2020.

Our blade design, construction of the blades, and the blades pitch control system are paten ted and , therefore , are considered as proprietary , despite using off-the-shelf components for manufacturing purposes .

Design constraints and limitations such as size, weight and variability of parts are eliminated since these parts do not have to cater to proprietary nacelle architecture such as those for HAWT.

Benefits of EEI design philosophy will alleviate some of the delivery problems associated with the current designs on HAWT units, which require large size system components such as the blades, gearb ox, and the support towers, components that impose special constraints or to be locked into proprietary components, and cause longer delivery time.

The selection of off-the-shelf components for EEI VAWT units will ensure the continuous availability and rapid procurement of components, facility in managing the logistics of such components and enable local manufacturers and suppliers to participate in the wind-farm deployment.

From time to time, we may encounter disputes over rights and obligations concerning intellectual property. Also, the efforts we have taken to protect our proprietary rights may not be sufficient or effective. Any significant impairment of our intellectual property rights could harm our business, our brand and reputation, or our ability to complete. Also, protecting our intellectual property rights could be costly or time consuming.

Regulatory

The prototype Vertical-Axis Wind Turbines will be tested and certified in accordance with the guidelines and regulations established by the American Wind Energy Association (AWEA) in the United States and the Canadian Wind Energy Association (CANWEA) in Canada, both of which are non-governmental authorities. Based upon these certifications, EEI will obtain all necessary certificat ions as required b y r e lev a nt g ov e rnm e n t autho r i t ies in the ju r isd i c t i ons in whi c h we in t e nd to s e ll our product .

We are subject to general business regulations and laws as well as regulations and laws specifically governing the use of wind turbines. Speci fically, with respect to Federal agencies, projects involving wind turbines are subject to FAA lighting requirements, such as FAA and FCC regulations for signal interference, and Environmental Protection Agency Regulations, under the Endangered Species Act .

At the state and local level in the United States there are also zoning and land use regulations for the installation of wind turbines. Existing and future regulations and laws could impede the growth of the wind turbine industry. Adverse legal or regul atory developments could substantially harm our business.

Employees

The Company presently has no employees other than its officers and directors.

Properties

Our offices are located at 1755 Wittington Place, Suite 340, Dallas, TX 75244.

Reports to Security Holders

We have filed a registration statement on Form S-1 under the Securities Act with the SEC with respect to the securities offered by this prospectus. This prospectus does not include all of the information contained in the registration statement or the exhibits and schedules filed therewith. You should refer to the registration statement and its exhibits for additional information. Whenever we make reference in this prospectus to any of our contracts, agreements or other documents, the references are not necessarily complete and you should refer to the exhibits attached to the registration statement for copies of the actual contract, agreement or other document.

We will file annual, quarterly and special reports and other information with the Securities and Exchange Commission. You can read these SEC filings and reports, including the registration statement, over the Internet at the SEC's website at http://www.sec.gov. The public may also read and copy materials at the Public Reference Room of the SEC at 100 F Street, NE, Washington DC 20549, on official business days between the hours of 10:00 am and 3:00 pm. Please call the SEC at (800) SEC-0330 for further information on the operations of the public reference facilities. We will provide a copy of our annual report to security holders, including audited financial statements, at no charge upon receipt of your written request to us addressed to us at:

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND PLAN OF OPERATIONS

This section of the Registration Statement includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from our predictions. The following discussion should be read in conjunction with the consolidated financial statements and notes thereto included in this Registration Statement.

Plan of Operation

The Company plans to achieve the following milestones through December, 2017.

First Six Months Commencing January 2016

The first phase of our development efforts will be the preparation of blueprints to implement the design of the 4 Vertical-Axis Wind Turbine prototypes. The Company does not currently have engineering staff, but the Company plans to retain independent consulting engineers to develop the blueprints for the building of the prototypes. The Company anticipates that it will spend approximately $1,900,000 to conduct the above mentioned activities. During this time we expect to incur $100,000 in general administrative expense.

Eighteen Months Commencing July 2016

Following the engineering of the 4 prototypes, we will secure a third party to manufacture the 4 Vertical Axis Wind Turbine prototypes and thereafter install and conduct initial testing of the prototypes. We estimate expenditures of $2,300,000 related to these efforts. Finally we will conduct operational testing and certification process of the 4 Vertical Axis Wind Turbine prototypes. During this period the Company plans to employ individuals with experience in the testing phase as well as utilize the services of outside independent contractors. We expect to expend $500,000 for the testing and certification process. During this time we expect to expend $200,000 in general administrative expense.

We are a development stage business and have had no revenue since our formation. There can be no assurance that we will complete the development of the design and manufacture of the 4 VAWT prototypes as we will not be able to generate revenues until the prototypes have been fully tested and certified. Further, there can be no assurance that even if revenues are generated by the business, that those revenues will be sufficient to enable the Company to maintain its operations.

 Results of Operations

For the fiscal year ended December 31, 2014

Revenues

For the period from February 1988 (Inception) through December 31, 2014, we did not earn any revenues. We are still a development stage company and do not expect to begin generating revenues until we begin selling our products and services.

Operating Expenses

Total operating expenses for the 12 months ended December 31, 2014 and 2013 were $37,603 and $906,765, respectively. The majority of our operating expenses in 2013 were G & A including salaries and consulting fees. Our operating expenses decreased in 2014 due to the reduction in expenditures for salaries and consulting fees.

Net Gain

For the years ended December 31, 2014 and 2013, we realized net gains of $1,088,194 and $3,858,123, respectively. The gains incurred were primarily attributable to gains on settlement of obligations and gains on debt extinguishment.

 Capital Resources and Liquidity

Net cash used in operating activities was $19 and ($49,295) for the twelve months period ended December 31, 2014 and 2013, respectively.

Net cash used in investing activities was $0 and $0 the twelve months periods ended December 31, 2014 and 2013, respectively.

Net cash provided by financing activities was $19 and $595 for the twelve months periods ended December 31, 2014 and 2013, respectively.

We currently rely on cash flows from financing activities to fund our capital expenditures and to support our working capital requirements. We expect that future cash requirements will principally be for capital expenditures and working capital requirements.

We have generated no revenues since our inception and have incurred an accumulative deficit of $2,593,848 as of December 31, 2014. We anticipate that we will continue to incur net losses in the near term, and we may never be able to achieve profitability. We expect to continue to incur losses for the foreseeable future. In order to achieve profitable operations we need to generate significant revenues from fees earned from the business. We cannot be certain that our business strategies will be successful or that will we generate significant revenues and become profitable. Additionally, we will need to obtain additional public or private equity financings or debt financings in order to continue operations.

For the Nine months ended September 30, 2015

Revenues

For the nine months ended September 30, 2015, we did not earn any revenues. We are still a development stage company and do not expect to begin generating revenues until we begin selling our products.

Operating Expenses

Total operating expenses for the nine months ended September 30, 2015 were $356,750. The majority of our operating expenses in this period were G & A, including officers' compensation, travel, accounting and legal.

Net Loss

For the nine months ended September 30, 2015, we incurred a net loss of $356,750. The losses incurred were primarily due to operating expenses as described above.

Capital Resources and Liquidity

Net cash used in operating activities was $-0- for the nine months period ended September 30, 2015.

Net cash used in investing activities was $-0- for the nine months ended September 30, 2015.

Net cash provided by financing activities was $-0- for the nine months ended September 30, 2015.

In the future we will rely on cash flows from financing activities to fund our capital expenditures and to support our working capital requirements. We expect that future cash requirements will principally be for capital expenditures and working capital requirements.

We have generated no revenues since our inception and have incurred an accumulative deficit of $2,950,598 as of September 30, 2015. We anticipate that we will continue to incur net losses in the near term, and we may never be able to achieve profitability. We expect to continue to incur losses for the foreseeable future. In order to achieve profitable operations we need to generate significant revenues from fees earned from the business. We cannot be certain that our business strategies will be successful or that will we generate significant revenues and become profitable. Additionally, we will need to obtain additional public or private equity financings or debt financings in order to continue operations.

Off-Balance Sheet Arrangements

None.

Description of Property

The offices are located at 1755 Willington Place, Suite 340, Dallas, TX 75244. These offices are being provided free of any charges by a non-affiliate.

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

During the fiscal years, compensation to our officers and directors was paid in both cash and shares of the Company's Common Stock. Reference is made to the Summary Compensation Table for details of these transactions.

 EXECUTIVE COMPENSATION

Overview

The following is a discussion of our program for compensating our named executive officer and directors. Currently, we do not have a compensation committee, and as such, our board of directors, which comprised of our executive officers, are responsible for determining the compensation of our executive officers, and thus in effect sets their own compensation.

Compensation Program Objectives and Philosophy

The primary goals of our policy of executive compensation are to attract and retain the most talented and dedicated executive possible, to assure that our executive is compensated effectively in a manner consistent with our strategy and competitive practice and to align executive compensation with the achievement of our short- and long-term business objectives.

The board of directors considers a variety of factors in determining compensation of our named executive officer, including the particular background and circumstances, such as training and prior relevant work experience, success in attracting and retaining savvy and technically proficient managers and employees, increasing revenues, broadening product line offerings, and managing costs.

In the near future, we expect that our board of directors will form a compensation committee charged with the oversight of executive compensation plans, policies and programs of our Company and with the full authority to determine and approve the compensation of our Chief Executive Officer.

Elements of Compensation

Our compensation program for the named executive officer consists primarily of base salary. There is no retirement plan, long-term incentive plan or other such plans. We have not yet obtained a revenue stream with which to fund employee salaries and bonus plans. The base salary we provide is intended to equitably compensate the named executive officer based upon the level of responsibility, complexity and importance of role, leadership and growth potential, and experience.

Our Former CEO , Gary Kimmons , was employed under an Employment Agreement dated January 1, 2009 , a copy of which is attached hereto as Exhibit 10.5. Compensation due him under the Employment Agreement for the period January 1, 2009 through Janary 1, 2012 was accrued in the total amount of $728,351 and paid in the form of shares of Common Stock on or about March 25, 2014. C ertain of our current officers , including Sohail Quareshi, Madhu Sethi and Shahmir Quareshi are employed under Employment Agreements dated April 1, 2015, copies of which are attached hereto as Exhibits 10.1, 10.2 and 10.3, respectively. Reference is made to Exhibits 10.1, 10.2, 10.3 and 10.5 for a more detailed description of the terms of their employment.

The following summary compensation table sets forth all compensation awarded to, earned by, or paid to the named executive officer for the years ended December 31, 2015, 2014, and 2013 in all capacities for the accounts of our executive s , including the Chief Executive Officer (CEO), Chief Financial Officer (CFO), Director of Operations and Executive Vice President – Business Development:

SUMMARY COMPENSATION TABLE

Employment Agreements

On April 1, 2015, the Company entered into Employment Agreements with Sohail Quraeshi, our CEO and President, Madhu Sethi, our COO and Shahmir Quraeshi, our CFO, Secretary and Treasurer. Copies of the Employment Agreements are attached hereto as Exhibits 10.1, 10.2 and 10.3, respectively. On January 1, 2009, the Company entered into a three (3) year Employment Agreement with our then CEO, Gary Kimmons. Pursuant to the terms ther e of, the agreement expired as of January 1, 2012 ; however, compensation was accrued for the period January 1, 2009 through January 1, 2012 and paid in the form of Common Stock of the Company on or a b o ut March 25, 2014.

Retirement Benefits

Currently, we do not provide any company sponsored retirement benefits to the named executive officers.

Perquisites

Historically, we have not provided our named executive officer with any perquisites and other personal benefits. We do not view perquisites as a significant element of our compensation structure, but do believe that perquisites can be useful in attracting, motivating and retaining the executive talent for which we will compete. It is expected that our historical practices regarding perquisites will continue and will be subject to periodic review by our by our board of directors.

Compensation of Directors

Pursuant to the Employments Agreements attached as Exhibits 10.1, and 10.2, each of the named employee/officer/directors was entitled to compensation of $5,000 as a director of the Company. Each of the named individuals has elected to waive such compensation for the period beginning as of April 1, 2015 (the effective date of each Employment Agreement) and ended December 31, 2015 . Accordingly, Director Compensation for all periods was zero. Each of the directors retains the option to claim such director compensation in the future.

We did not have a compensation committee during the years ended December 31, 2015, 2014, 2013 and 2012.

INDEX TO FINANCIAL STATEMENTS

EAST WEST ACCOUNTING SERVICES, LLC

10030 SW 147 CT.

MIAMI, FL 33196

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of:

Escue Energy, Inc.

We have audited the accompanying balance sheets of  Escue Energy, Inc. as of December 31, 2015, and the related statements of operations, changes in stockholders' deficiency and cash flows for the year then ended. 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 audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits 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 audits provide 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 Escue Energy, Inc. as of December 31, 2015  and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. This Company reports a loss of $37,603 from operations in 2015, a negative cash flow of $954,167 from operations in 2015, and a stockholders' deficiency of $364,539 as of December 31, 2015. This company has earned no revenue in 2015 and until now. We have not come across any serious lapses in internal control. However, the management is informed the need to strengthen the internal controls for reconciling and updating the share registers. The financial statements do not include any adjustments that might result from this deficiency.

/s/ East West Accounting Services, LLC

Miami, Florida

March 3, 2016

EAST WEST ACCOUNTING SERVICES, LLC

10030 SW 147 CT.

MIAMI, FL 33196

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of:

Escue Energy, Inc.

We have audited the accompanying balance sheets of Escue Energy, Inc. as of December 31, 2014, and the related statements of operations, changes in stockholders' deficiency and cash flows for the year then ended. 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 audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits 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 audits provide 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 Escue Energy, Inc. as of December 31, 2014 and the results of its operations and its cash flows for the three years then ended in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. This Company reports a loss of $37,603 from operations in 2014, a negative cash flow of $954,167 from operations in 2014, and a stockholders' deficiency of $364,539 as of December 31, 2014. This company has earned no revenue in 2014 and until now. We have not come across any serious lapses in internal control. However, the management is informed the need to strengthen the internal controls for reconciling and updating the share registers. The financial statements do not include any adjustments that might result from this deficiency.

/s/ East West Accounting Services, LLC

Miami, Florida

September 27, 2015  

EAST WEST ACCOUNTING SERVICES, LLC

10030 SW 147 CT.

MIAMI, FL 33196

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of:

Escue Energy, Inc.

We have audited the accompanying balance sheets of Escue Energy, Inc. as of December 31, 2013, and the related statements of operations, changes in stockholders' deficiency and cash flows for the year then ended. 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 audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits 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 audits provide 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 Escue Energy, Inc. as of December 31, 2013 and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. This Company reports a loss of $906,765 from operations in 2013, a net cash flow of $595 in 2013, and a stockholders' deficiency of $2,406,881 as of December 31, 2013. This company has earned no revenue in 2013 and until now.

We have not come across any serious lapses in internal control. However, we are of the opinion that the reconciliations, when not completed, may impact the internal controls. During 2012, this company did not reconcile the entries for the share issuance and share transfers in the share registers with the general ledger account. This was informed to the management. Until the reconciliations are complete, we may not be able to assess the deficiencies, if any. As such, the financial statements do not include any adjustments that might result from any deficiency.

/s/ East West Accounting Services, LLC

Miami, Florida

March 3, 2016

EAST WEST ACCOUNTING SERVICES, LLC

10030 SW 147 CT.

MIAMI, FL 33196

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of:

Escue Energy, Inc.

We have audited the accompanying balance sheets of Escue Energy, Inc. as of December 31, 2012, and the related statements of operations, changes in stockholders' deficiency and cash flows for the year then ended. 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 audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits 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 audits provide 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 Escue Energy, Inc. as of December 31, 2012  and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. This Company reports a loss of $498,880 from operations in 2012, a net cash flow of $3,634 in 2012, and a stockholders' deficiency of $6,876,571 as of December 31, 2012. This company has earned no revenue in 2012 and until now.

We have not come across any serious lapses in internal control. However, we are of the opinion that the reconciliations, when not completed, may impact the internal controls. During 2012, this company did not reconcile the entries for the share issuance and share transfers in the share registers with the general ledger account. This was informed to the management. Until the reconciliations are complete, we may not be able to assess the deficiencies, if any. As such, the financial statements do not include any adjustments that might result from any deficiency.

/s/ East West Accounting Services, LLC

Miami, Florida

March 3, 2016

Escue Energy, Inc.

(formerly known as eDoorways International Corp.)

CONSOLIDATED BALANCE SHEETS