Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. o

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

Large accelerated filer o Accelerated filer o
   
Non-accelerated filer       
(Do not check if a smaller reporting company)
Smaller reporting company x
 
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).
Yes x No o

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently computed second fiscal quarter. $556,229

The number of shares of the issuer’s common stock issued and outstanding as of May 6, 2008 was 53,464,557 shares.

Documents Incorporated By Reference: None

 





TABLE OF CONTENTS

   
Page
PART I
   
Item 1
Business
Item 1A
Risk Factors
Item 1B
Unresolved Staff Comments
Item 2
Properties
Item 3
Legal Proceedings
Item 4
Submission of Matters to a Vote of Security Holders
     
PART II
   
Item 5
Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
Item 6
Selected Financial Data
Item 7
Management’s Discussion and Analysis of Financial Condition and Results of Operation
Item 7A
Quantitative and Qualitative Disclosures About Market Risk.
Item 8
Financial Statements.
Item 9
Changes in and Disagreements With Accountants on Accounting and Financial Disclosure
Item 9A(T)
Controls and Procedures
Item 9B
Other Information
     
PART III
   
Item 10
Directors, Executive Officers and Corporate Governance
Item 11
Executive Compensation
Item 12
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
Item 13
Certain Relationships and Related Transactions, and Director Independence
Item 14
Principal Accountant Fees and Services
     
PART IV
   
Item 15
Exhibits
 
SIGNATURES
   
 

PART I

Item 1. Business.

As used in this Annual Report on Form 10-K (this “Report”), references to the “Company,” the “Registrant,” “we,” “our” or “us” refer to DCI USA, Inc., unless the context otherwise indicates.

Forward-Looking Statements

This Report contains forward-looking statements. For this purpose, any statements contained in this Report that are not statements of historical fact may be deemed to be forward-looking statements. Forward-looking information includes statements relating to future actions, prospective products, future performance or results of current or anticipated products, sales and marketing efforts, costs and expenses, interest rates, outcome of contingencies, financial condition, results of operations, liquidity, business strategies, cost savings, objectives of management, and other matters. You can identify forward-looking statements by those that are not historical in nature, particularly those that use terminology such as “may,” “will,” “should,” “expects,” “anticipates,” “contemplates,” “estimates,” “believes,” “plans,” “projected,” “predicts,” “potential,” or “continue” or the negative of these similar terms. The Private Securities Litigation Reform Act of 1995 provides a “safe harbor” for forward-looking information to encourage companies to provide prospective information about themselves without fear of litigation so long as that information is identified as forward-looking and is accompanied by meaningful cautionary statements identifying important factors that could cause actual results to differ materially from those projected in the information.

These forward-looking statements are not guarantees of future performance and involve risks, uncertainties and assumptions that we cannot predict. In evaluating these forward-looking statements, you should consider various factors, including the following: (a) those risks and uncertainties related to general economic conditions, (b) whether we are able to manage our planned growth efficiently and operate profitable operations, (c) whether we are able to generate sufficient revenues or obtain financing to sustain and grow our operations, (d) whether we are able to successfully fulfill our primary requirements for cash, which are explained below under “Liquidity and Capital Resources”. We assume no obligation to update forward-looking statements, except as otherwise required under the applicable federal securities laws.

Corporate Background

We were incorporated on June 21, 2000, under the laws of the State of Delaware, as Gavella Corp. As Gavella Corp., we engaged in two lines of business: owning and operating income producing real estate, and making investments in and providing consulting services to other businesses. On November 9, 2004, Direct Capital Investments, Ltd. (sometimes referred to herein as “Direct Capital”), purchased 31,500,000 newly-issued shares of our common stock representing approximately 90% of our capital stock outstanding on a fully-diluted basis. Commencing November 9, 2004 the Company changed its focus and was engaged in lending to and investing in a real estate-related opportunity. On November 19, 2004, we changed our name to DCI USA, Inc.

On February 14, 2005, we filed with the Securities and Exchange Commission (the “SEC”) an election to operate as a regulated business development company (“BDC”) under the Investment Company Act of 1940 (the “1940 Act”). On December 5, 2005, Direct Capital voted by written consent to authorize the withdrawal of our election to be treated as a BDC. On February 22, 2006, we filed with the SEC a Notification of Withdrawal of Election to operate as a BDC. We had not achieved our goals of fully operating as a BDC and decided to cease operations as a BDC. We decided to become an operating company whose focus is to purchase or otherwise acquire real property, or other businesses, to be operated directly by us. In order to accomplish such change in business strategy, we will need significant additional financing which we may not be able to obtain.

 
In 2006, we expanded our business focus to include the field of alternative energy.

On May 1, 2007 we received notice from the NASD that we had not met the requirements of NASD Rule No. 6530 as it pertains to securities listed on the OTCBB due to omissions in our Annual Report on Form10-KSB for the year ended December 31, 2006. These deficiencies were cured in the Form 10-KSB/A we filed with the SEC on May 4, 2007.
On November 14, 2007, Russull Brothers, Inc., a Delaware corporation formerly known as TSSS, Inc., entered into a Purchase Agreement with Jonathan Ilan Ofir, a former officer, director and majority shareholder of the Company, and Jonathan Rigbi, the Company’s Chief Financial Officer to purchase all of the shares of the Company’s common stock owned by Mr. Ofir and Mr. Rigbi. Pursuant to the agreement, Russull Brothers paid $2,596,159.80 for the purchase of an aggregate of 37,087,997 shares of the Company’s common stock. On February 8, 2008, the Purchase Agreement was amended to reflect that Messrs. Ofir and Rigbi actually owned and sold 29,602,997 and 6,135,000 shares, respectively of the Company’s common stock to Russull Brothers, rather than the amount of shares reflected in the Purchase Agreement as having been acquired by Russull Brothers. The amendment also reduced the purchase price from $0.07 to $0.055 per share. Accordingly, Russull Brothers was refunded an aggregate of $740,569.96 from Messrs. Ofir and Rigbi representing the actual amount of shares purchased and the amended purchase price per share. As such, the total amount paid by Russull Brothers to acquire the shares of the Company’s common stock pursuant to the Purchase Agreement was $1,965,589.84. In addition to the shares of the Company’s common stock acquired by Russull Brothers pursuant to the Purchase Agreement, Mr. Ofir assigned to Russull Brothers an aggregate principal amount of $1,066,089.88 plus accrued interest of $19,868 relating to a series of loans Mr. Ofir made to the Company.

Pursuant to the Purchase Agreement, Mr. Ofir resigned as a director and Chairman of the Board of Directors of the Company. Following the Purchase Agreement, Russull Brothers became the majority shareholder of the Company. Ofer Arbib, the Company’s current President, Chief Executive Officer, director and Chairman, is the sole officer and director of Russull Brothers.

On February 27, 2008, Russull Brothers purchased all 3,150,000 shares of the Company’s common stock owned by Direct Capital Investments, Ltd., for an aggregate purchase price of $130,000. The transaction was effected pursuant to a verbal agreement between Direct Capital Investments, Ltd. and Russull Brothers. As of April 8, 2008, Russull Brothers owned an aggregate of 40,687,997 shares representing 76.10% of the Company’s issued and outstanding common stock, including shares Russull Brothers owned prior to the transactions reported in this section.

Business Overview

We are presently engaged in two lines of business: (i) the development of clean energy technologies; and (ii) the renovation and conversion of buildings to commercial condominiums.
 
Gunther Wind Energy, Ltd.

On August 1, 2006, we entered into a loan, pledge and option agreement with Gunther Wind Energy, Ltd. (“Gunther”) in Israel to invest in the upgrade of an existing wind farm at Tel Assaniya and in the development of a new site, Nimrod. On June 20, 2007, the Company exercised its option to purchase all the outstanding shares of Gunther pursuant to and in accordance with the loan, pledge and option agreement. The aggregate exercise price of the option was $1.5 million, $110,459 of which was paid in September 2007 and $23,883 of which was paid through the cancellation of outstanding loans previously made by the Company to Gunther (the Company’s Current Report on Form 8-K filed with the SEC on June 28, 2007 misstated the amount of loan cancellations as $1,468,000).
 
In December 2006 Gunther signed an agreement with Nimrod Wind Energy, Ltd (“Nimrod”) in which Gunther received an irrevocable option to purchase 25% of Nimrod’s issued and fully paid for share capital. The aggregate purchase price to be paid by Gunther to the Nimrod upon exercise of such option shall be an amount equal to $2,750,000. As of December 31, 2007 Gunther did not exercise its option.


Gunther owns 25% of the outstanding share capital of ARI, Ltd., an Israeli corporation formerly known as Green Wind Energy Ltd. (“ARI”) as a result of its acquisition, on March 5, 2006, of 334 shares of ARI’s preferred stock in consideration of $3,000,000. As of April 8, 2008, Gunther had paid an aggregate of $2,665,000 of the purchase price to ARI using funds previously loaned to Gunther by the Company and the proceeds from a $1.5 million bank loan obtained by Gunther. The remaining portion of the $3 million purchase price was paid by Gunther to ARI on or about April 28, 2008.

On September 13, 2006, ARI signed an agreement to purchase a wind farm known as Tel Assaniya Windfarm, which is located in Northern Israel. The completion of the purchase agreement is expected by December 31, 2007 upon payment of the outstanding balance. The Tel Assaniya Windfarm is planned to be upgraded from the current capacity of 6MW to seven wind turbines with a capacity of 2.3MW each. Until such upgrade is completed, Gunther will receive a minimum of a 10% preferred return on its investment on quarterly installments in anticipation of the payment of future dividend. After the upgrade is completed, Gunther will receive a minimum of a 12.5% preferred return. As of November 14, 2007, Gunther had appointed one director to ARI and has not yet exercised its right to appoint a second director. As of December 31, 2007 Gunther was paid $225,000 advance on account of dividend.

The investment in Gunther is recorded in our financial statements included herein at the aggregate purchase price and its results of operations from the date of acquisition are reflected in our statement of operations for the periods ended December 31, 2007.

On December 5, 2007, the Company entered into a share acquisition option agreement with World Group Shipping (“WGS”), a public company in Israel in which Jonathan Ilan Ofir is a director. Pursuant to this agreement, the Company granted WGS an irrevocable option to purchase 100% of the Company’s issued and fully paid for share capital in Gunther. The aggregate purchase price to be paid by WGS to the Company upon exercise of such option shall be an amount equal to $2,450,000. The option is exercisable by WGS, in its sole and absolute discretion, for a period ending February 28, 2008. WGS did not exercise its option prior to this time period, and the option automatically expired. According to an opinion received by the Company from Israeli counsel, as a matter of Israeli law the option was not enforceable when granted.

On April 3, 2008, the Company, Gunther and Tobias Jewelry Ltd., an Israeli corporation (“Tobias”), executed a share sale agreement, pursuant to which Tobias agreed to purchase all of the share capital of Gunther. The transactions contemplated by the agreement were consummated on April 28, 2008. Pursuant to the agreement, Tobias paid $777,549 to the Company and, on behalf of the Company, Tobias paid $472,801 to World Group Capital (58) Ltd., in full satisfaction of the Company’s pre-existing debt to World Group Capital; however, since the Company’s liability to World Group Shipping as of April 28, 2008 was $435,584, World Group Shipping committed to transfer $37,217 to the Company. Tobias also loaned $684,650 to Gunther, which funds were paid directly to the Company in partial satisfaction of Gunther’s pre-existing debts to the Company. Tobias also agreed to lend Gunther $672,000, the remaining outstanding balance of Gunther’s debts to the Company, on or before April 21, 2009, at which time Gunther is obligated, pursuant to the Agreement, to repay the entire remaining outstanding balance of its debt to the Company. Twenty-five percent of Gunther’s outstanding share capital will be held in escrow in order to secure repayment of the balance of Gunther’s debt to the Company. The remaining seventy-five percent of Gunther’s share capital was transferred to Tobias on or about April 28, 2008. Pursuant to the agreement, Tobias also loaned Gunther $355,000, an amount equal to the outstanding portion of Gunther’s pre-existing commitment to invest in Green Wind Energy Ltd., and $30,000, an amount equal to Gunther’s outstanding obligations to its suppliers.

Purchase and Strategic Relationship Agreement

In January 2007, the Company entered into a purchase and strategic relationship agreement with Senergy, Ltd. (“Senergy”), an Israeli limited liability company that operates in the areas of solar heating and cooling and solar-based energy generation. Pursuant to the agreement, the Company, through a subsidiary, agreed to lend $500,000 to Senergy and Senergy agreed to issue shares to the Company representing a 60% equity interest in Senergy. The loan bears interest at the rate of 6% and matures on July 28, 2008. As of June 30, 2007, the Company had loaned $100,000 of the agreed $500,000 in Senergy. The Company terminated the agreement on February 28, 2008. The principals of Senergy have personally guaranteed repayment of the $100,000 loan made by the Company to Senergy before the termination of the agreement.

 
231 Norman Avenue

The Company remains involved in the renovation and conversion of certain buildings, located at 231 Norman Avenue, Brooklyn, New York, to commercial condominiums. Construction has been completed and a Certificate of Occupancy was obtained on January 10, 2008. Approvals needed for the commercial condominium plan offering have been obtained and 68 commercial condos are currently on the market for sale. The Company is actively involved in managing the construction, financing, and sales of the 231 Norman Avenue project. As of the date of filing, 24 contracts to purchase condominium units have been signed and deposits received, 8 units of which were closed and were occupied.
 
The Company loaned $1.37 million dollars to 231 Norman Ave, LLC (“Norman LLC”) on November 28, 2007, in part pursuant to an agreement which provided the Company the option of acquire 100% of the membership interests in Norman LLC. The Company exercised this option as of November 2006 and now owns 100% interest in Norman LLC. As a result of the Company’s acquisition of Norman LLC, the Company controls 30% of the membership interests of 231 Norman Avenue Property Development, LLC (“231 NAPD”).

In November 2006, the Company purchased an option to acquire an additional 20% interest in 231 NAPD for $100,000. The option price was required to be paid by December 31, 2006. The option, if exercised prior to March 30, 2007, gives the Company the right to purchase the 20% interest in exchange for 18 million shares of the Company’s common stock and a promissory note in the amount of $1,400,000. The promissory note would bear interest at the rate of 8% and would mature in November 2011. The payment of the option price has been extended to June 30, 2007 and the exercise of the option has been extended to July 31, 2007. The Company did not exercise the option prior to its expiration on July 31, 2007.
  
In March 2005, 231 NAPD consummated a $10 million refinancing and construction loan with Washington Mutual with respect to the property at 231 Norman Avenue and received capital contributions from investors of $1.75 million.

On September 5, 2007, 231 NAPD entered into a Consolidated Mortgage Extension and Security Agreement with North Fork Bank pursuant to which 231 NAPD borrowed the principal sum of $2,426,497.29 from said bank and consolidated a previous loan of $11,411,002.71, for an aggregate consolidated principal loan amount of $13,837,500.

Simultaneous with the execution of the agreement, 231 NAPD issued a Restated Promissory Note to North Fork Bank in the aggregate principal amount of $13,837,500. Pursuant to the Note, principal plus all accrued and unpaid interest thereon shall be paid on March 5, 2009. Interest accrues on the principal amount at a daily rate of interest equal to 7.25% to be computed on 360-day basis, and is to be paid on a monthly basis. Under specified conditions, 231 NAPD may, at its option, extend the loan for an additional 6 months in which case the rate of interest shall be 2% above the one year Treasury Index as of the three days prior to the maturity date. Upon providing 10 days prior written notice, 231 NAPD has the right to prepay the North Form Bank loan, in multiples of $25,000 or more, at any time, without penalty. The obligations to North Fork Bank are secured by a lien on the property owned by 231 NAPD.  

In connection with the consolidation of the loan with North Fork Bank, the Company, Mr. Ofir, and several other parties executed a guaranty in favor of North Fork Bank. In accordance with the guaranty, the guarantors guaranteed full performance of 231 NAPD’s obligations to North Fork Bank. In the event 231 NAPD defaults under the terms and provisions of the agreement, upon written demand, the guarantors, jointly and severally, shall pay to North Fork Bank all amounts remaining unpaid under the agreement. As added security for the North Fork Bank loan, and in accordance with the guaranty, all property of the guarantors held by North Fork Bank shall be subject to a lien as security for the liabilities of the guarantors. In the event the guarantors fail to make payment to North Fork Bank when due, any such payment shall bear interest at the rate of 24% per annum.

 
On November 28, 2007, the Company and Norman LLC entered into a loan agreement with WGS. Pursuant to the agreement, WGS agreed to loan $1 million to the Company and Norman LLC. The aggregate principal amount, plus interest accruing at a rate of 1.5% per month, shall be due and payable six months from the closing of the agreement. As of April 8, 2008, WGS had transferred $399,970 of the $1 million loan to the Company. While the Company expected the balance of the loan to be transferred by December 31, 2007, no such transfer occurred, and no additional funds are expected.

In exchange for such loan, on December 12, 2007, Norman LLC gave WGS a promissory note evidencing the loan, as well as an option to purchase units in the Company’s 231 Norman Avenue project at a price equal to 20% less than the then current market price for such units. The promissory note may be repaid, in whole or in part, at any time or from time to time upon ten days prior written notice to WSG. This option expired on December 5, 2007, as a result of WGS’s failure to advance the full principal amount of the loan. In addition, and as further consideration for the loan, the Company has agreed to give WGS an option, at WGS’s discretion, to either purchase the 30% membership interests the Company owns, through Norman LLC, in 231 NAPD for the sum of $2 million, or to purchase the 100% ownership interest the Company has in Norman LLC, for the sum of $2 million. Each of these options expires on the later of either six months from November 28, 2007, or the date on which the loan and any accrued interest is repaid. In connection with the sale of Gunther on April 23, 2008, WGS forfeited this option without payment from the Company.

On April 20, 2008 the Company and Russull Brothers, Inc., a Delaware corporation formerly known as TSSS, Inc. and the holder of approximately 76.10% of our outstanding common stock as of April 8, 2008, executed a loan agreement. Pursuant to the loan agreement the Company’s debt to Russull Brothers, which amounted to $1,335,761 on December 31, 2007, is payable upon demand and will accrue interest at an annual rate of 6%. Interest may, at the Company’s option, be paid, no later than the tenth business day of January, or added to the principal outstanding amount of the Company’s debt to Russull Brothers.

Governmental Regulation

We are real estate developers due to our 30% ownership in 231 Norman Avenue Property Development, LLC. 231 NAPD has developed & constructed a building of 68 commercial condominiums in New York City; that means that 231 NAPD works in compliance with the City's building codes & regulations, in addition to the practices of the construction industry. A condominium project requires also the New York State Attorney General's office to approve such a plan. Our plan was approved & declared.

Competition

The real estate market in New York City is highly competitive. The Company faces significant competition in its efforts to acquire properties for development and successfully market developed properties. The Company’s current activities are focused on the development of commercial condominiums, a relatively new and specialized niche of the New York City real estate market. As a result of the relative lack of commercial condominium buildings in the New York metropolitan area, sale of commercial condominiums developed by the Company requires significant marketing efforts. Furthermore, many local real estate developers operate on a wider scale than the Company, developing several sites simultaneously. As a result, many of the Company’s competitors have significant administrative and funding capabilities that are not available to the Company. There can be no assurance that the Company will be able to obtain the funding and develop the administrative capabilities that will be required in order to compete successfully in the New York City real estate market.

 
Employees

At this time we have no full time employees and one part time employee, our chief financial officer, Jonathan Rigbi. Our other officers and the members of our board of directors provide various services, including strategic planning, negotiating and clerical support, on a voluntary basis.

Item 1A. Risk Factors.

The reader should carefully consider each of the risks described below. If any of the following risks develop into actual events, our business, financial condition or results of operations could be materially adversely affected and the trading price of the Common Stock could decline significantly.
 
1. Our Common Stock May Be Affected By Limited Trading Volume and May Fluctuate Significantly

Prior to this offering, there has been a limited public market for our common stock and there can be no assurance that an active trading market for our common stock will develop. As a result, this could adversely affect our stockholders' ability to sell our common stock in short time periods, or possibly at all. Our common stock has experienced, and is likely to experience in the future, significant price and volume fluctuations that could adversely affect the market price of our common stock without regard to our operating performance. In addition, we believe that factors such as quarterly fluctuations in our financial results and changes in the overall economy or the condition of the financial markets could cause the price of our common stock to fluctuate substantially. Substantial fluctuations in our stock price could significantly reduce the price of our stock.

2. Our Common Stock is quoted on the Pink Sheets Over-the-Counter Quotation System, Which May Make it More Difficult For Investors to Resell Their Shares Due to Suitability Requirements

Our common stock is currently quoted on the Pink Sheets OTC quotation system, where we expect it to remain for the foreseeable future. Broker-dealers often decline to trade in stocks that are quoted on the Pink Sheets given that the market for such securities is often limited, the stocks are more volatile and the risks to investors are greater. These factors may reduce the potential market for our common stock by reducing the number of potential investors. This may make it more difficult to sell our shares to third parties or to otherwise dispose of them. This could cause our stock price to decline.

4. Delaware Law and Certain Provisions of Our Charter May Inhibit a Takeover of Our Company That Stockholders May Consider Favorable

Provisions of Delaware law, such as its business combination statute, may have the effect of delaying, deferring or preventing a change in control of our company. As a result, these provisions could limit the price some investors might be willing to pay in the future for shares of our common stock.

5. Our Largest Stockholder Has the Ability to Exercise Significant Influence over Matters Submitted for Stockholder Approval and His Interests May Differ From Other Stockholders

Russull Brother, Inc. (formerly known as TSSS, Inc.), whose sole officer and director is Ofer Arbib, our President, Chief Executive Officer, Director and Chairman beneficially owns 40,687,997 shares of our common stock representing approximately 76.10% of our outstanding common stock as of April 8, 2008. Through Russull Brothers, Mr. Arbib, therefore, has the ability to appoint our Board of Directors. Accordingly, Mr. Arbib may have significant influence in determining the outcome of any corporate transaction or other matter submitted to our Board for approval, including issuing common and preferred stock, and appointing officers, which could have a material impact on mergers, acquisitions, consolidations and the sale of all or substantially all of our assets, and also the power to prevent or cause a change in control. The interests of Mr. Arbib may differ from the interests of the other stockholders.

 
6. Our Investments May Not Generate Sufficient Income to Cover Our Operations

Our only substantial asset is our 30% interest in 231 Norman Avenue Property Development, LLC. Although we anticipate receiving net proceeds from this and our other endeavors sufficient to satisfy our obligations, there is no assurance as to when or whether these proceeds will be received. Even if we receive proceeds sufficient to satisfy our obligations, upon the sale or the liquidation of Norman Property LLC we will have no ongoing business operations. We intend to use the net proceeds derived from our current holdings and such additional funds as we may raise through the issuance of debt or equity securities to acquire real estate or other businesses. There can be no assurance that we will be successful in our efforts to acquire any real estate or operating businesses or, if acquired, that any such business or project will prove to be profitable.

7. The Sale or Availability for Future Sale of Substantial Amounts of our common shares could Adversely Affect our Stock Price

As of April 8, 2008, there were 53,464,557shares of our Common Stock outstanding. We are authorized to issue up to a total of 100,000,000 shares of Common Stock and 1,000,000 shares of blank check preferred stock. Additional issuances, including the rights and preferences of the preferred shares, do not require stockholder approval. The sale or availability for sale of substantial amounts of our Common Stock, in the public market could adversely affect the market price of our Common Stock.

8. We may, in the future, issue additional common shares, which would reduce investors’ percent of ownership and may dilute our share value.

Our Articles of Incorporation authorize the issuance of 500,000,000 shares of common stock and 5,000,000 shares of preferred stock. The future issuance of common stock may result in substantial dilution in the percentage of our common stock held by our then existing shareholders. We may value any common stock issued in the future on an arbitrary basis. The issuance of common stock for future services or acquisitions or other corporate actions may have the effect of diluting the value of the shares held by our investors, and might have an adverse effect on any trading market for our common stock.
 
9. Our common shares are subject to the "Penny Stock" Rules of the SEC and the trading market in our securities is limited, which makes transactions in our stock cumbersome and may reduce the value of an investment in our stock.

The SEC has adopted Rule 15g-9 which establishes the definition of a "penny stock," for the purposes relevant to us, as any equity security that has a market price of less than $5.00 per share or with an exercise price of less than $5.00 per share, subject to certain exceptions. For any transaction involving a penny stock, unless exempt, the rules require:

 that a broker or dealer approve a person's account for transactions in penny stocks; and
 the broker or dealer receive from the investor a written agreement to the transaction, setting forth the identity  and quantity of the penny stock to be purchased.

In order to approve a person's account for transactions in penny stocks, the broker or dealer must:

 obtain financial information and investment experience objectives of the person; and
 make a reasonable determination that the transactions in penny stocks are suitable for that person and the person  has sufficient knowledge and experience in financial matters to be capable of evaluating the risks of transactions  in penny stocks.

The broker or dealer must also deliver, prior to any transaction in a penny stock, a disclosure schedule prescribed by the SEC relating to the penny stock market, which, in highlight form:

 sets forth the basis on which the broker or dealer made the suitability determination; and
 
 
 that the broker or dealer received a signed, written agreement from the investor prior to the transaction.

Generally, brokers may be less willing to execute transactions in securities subject to the "penny stock" rules. This may make it more difficult for investors to dispose of our Common shares and cause a decline in the market value of our stock.

Disclosure also has to be made about the risks of investing in penny stocks in both public offerings and in secondary trading and about the commissions payable to both the broker-dealer and the registered representative, current quotations for the securities and the rights and remedies available to an investor in cases of fraud in penny stock transactions. Finally, monthly statements have to be sent disclosing recent price information for the penny stock held in the account and information on the limited market in penny stocks.
 
10. There is no current active trading market for our securities and if an active trading market does not develop, purchasers of our securities may have difficulty selling their shares.

Our common stock was eligible to be traded on the Over-The-Counter Bulletin Board, under the ticker symbol DCIU, from September 2002. There has been no active trading in the Company’s securities and an active trading market in our securities may not develop or, if developed, may not be sustained. If for any reason an active public trading market for our shares does not develop, purchasers of the shares may have difficulty selling their common stock should they desire to do so.
 
11. Because we do not intend to pay any cash dividends on our common stock, our stockholders will not be able to receive a return on their shares unless they sell them.

We intend to retain any future earnings to finance the development and expansion of our business. We do not anticipate paying any cash dividends on our common stock in the foreseeable future. Unless we pay dividends, our stockholders will not be able to receive a return on their shares unless they sell them.

12. We may issue shares of preferred stock in the future that may adversely impact your rights as holders of our common stock.

Our Certificate of Incorporation authorizes us to issue up to 1,000,000 shares of “blank check” preferred stock. Accordingly, our board of directors will have the authority to fix and determine the relative rights and preferences of preferred shares, as well as the authority to issue such shares, without further stockholder approval. As a result, our board of directors could authorize the issuance of a series of preferred stock that would grant to holders preferred rights to our assets upon liquidation, the right to receive dividends before dividends are declared to holders of our common stock, and the right to the redemption of such preferred shares, together with a premium, prior to the redemption of the common stock. To the extent that we do issue such additional shares of preferred stock, your rights as holders of common stock could be impaired thereby, including, without limitation, dilution of your ownership interests in us. In addition, shares of preferred stock could be issued with terms calculated to delay or prevent a change in control or make removal of management more difficult, which may not be in your interest as holders of common stock

Item 1B.Unresolved Staff Comments.

Not applicable.

Item 2. Properties.

We currently maintain our corporate offices at 231 Norman Avenue, Brooklyn, New York 11222. We do not have a lease for this property and do not pay rent for this space as we have a 30% interest in the property at this address. We believe that this space will be sufficient until we start generating revenues and need to hire employees.

 
Item 3.  Legal Proceedings.

There are no pending legal proceedings to which the Company is a party or in which any director, officer or affiliate of the Company, or any owner of record or beneficially of more than 5% of any class of voting securities of the Company, is a party adverse to the Company or has a material interest adverse to the Company. The Company’s property is not the subject of any pending legal proceedings.

Item 4. Submission of Matters to a Vote of Security Holders.
 
During the period ending December 31, 2007, there has not been any matter which was submitted to a vote of the Company’s shareholders through the solicitation of proxies or otherwise.

PART II

Item 5.  Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

Market Information

Our common stock was eligible to be traded on the Over-The-Counter Bulletin Board, under the ticker symbol DCIU, from September 2002. The table below sets forth the range of quarterly high and low sale information for shares of our common stock. These quotations reflect inter-dealer prices, without retail markup, markdown or commission, and may not represent actual transactions.

 
2007 Quarter Ended
High Price
Low Price
12/31/2007
$0.05
$0.03
9/30/2007
0.07
0.05
6/30/2007
0.08
0.06
3/31/2007
0.09
0.03
 
 
2006 Quarter Ended
High Price
Low Price
12/31/2006
$0.04
$0.04
9/30/2006
0.02
0.01
6/30/2006
0.05
0.05
3/31/2006
0.05
0.05

Holders

As of April 8, 2008, there were 53,464,557 common shares issued and outstanding, which were held by 129 stockholders of record.

Dividends

We have never declared or paid any cash dividends on our common stock nor do we anticipate paying any in the foreseeable future. Furthermore, we expect to retain any future earnings to finance our operations and expansion. The payment of cash dividends in the future will be at the discretion of our Board of Directors and will depend upon our earnings levels, capital requirements, any restrictive loan covenants and other factors the Board considers relevant.

Equity Compensation Plans

We do not have any equity compensation plans.