Nevada
|
65-1000634
|
(State
or other jurisdiction of incorporation
or organization)
|
(I.R.S.
Employer Identification
No.)
|
370
Amapola Ave. # 202,
Torrance, California
|
90501
|
(Address
of principal executive office)
|
(Zip
Code)
|
PART
I - FINANCIAL
INFORMATION
|
|||
ITEM
1.
|
FINANCIAL
STATEMENTS
|
|
|
Report of Independent Registered Public Accounting Firm |
3
|
||
Consolidated
Balance Sheets for the periods ended
|
|||
September
30, 2006 and December 31, 2005
|
4
|
||
Consolidated
Statements of Operations for the Three Months and Nine
Months
|
|||
ended
September 30, 2006 and 2005, and from inception of
development
|
|||
stage
January 1, 2005 to September 30, 2006
|
5
|
||
Consolidated
Statement of Stockholders' Equity
|
6
|
||
Consolidated
Unaudited Statement of Cash Flows for the Nine Months
|
|||
ended
September 30, 2006 and 2005, and from inception of
development
|
|||
stage
January 1, 2005 to September 30, 2006
|
7
|
||
Notes
to Consolidated Financial Statements
|
8
|
||
ITEM
2.
|
MANAGEMENT'S
DISCUSSION & ANALYSIS OF FINANCIAL CONDITION AND
|
||
RESULTS
OF OPERATIONS
|
19
|
||
ITEM
3.
|
CONTROLS AND PROCEDURES |
22
|
|
PART
II - OTHER INFORMATION
|
|||
ITEM
6.
|
EXHIBITS
|
22
|
|
SIGNATURES
|
23
|
RHINO
OUTDOOR INTERNATIONAL, INC.
|
|||||||
(A
Development Stage Company)
|
|||||||
CONSOLIDATED
BALANCE SHEETS
|
|||||||
September
30,
|
December
31,
|
||||||
2006
|
2005
|
||||||
(unaudited)
|
|||||||
ASSETS
|
|||||||
CURRENT
ASSETS
|
|||||||
Cash
|
$
|
4,834
|
$
|
-
|
|||
Accounts
receivable
|
5,000
|
7,500
|
|||||
Loans
receivable
|
-
|
15,000
|
|||||
Investments
|
118,804
|
-
|
|||||
Inventory,
net
|
143,210
|
-
|
|||||
Other
current assets
|
9,792
|
-
|
|||||
TOTAL
CURRENT ASSETS
|
281,640
|
22,500
|
|||||
FIXED
ASSETS
|
|||||||
Plant,
property, and eqiupment
|
192,736
|
-
|
|||||
Less
accumulated depreciation
|
(75,050
|
)
|
-
|
||||
TOTAL
FIXED ASSETS
|
117,686
|
-
|
|||||
OTHER
ASSETS
|
|||||||
Goodwill
|
3,013,463
|
-
|
|||||
TOTAL
ASSETS
|
$
|
3,412,789
|
$
|
22,500
|
|||
LIABILITIES
AND STOCKHOLDERS' DEFICIT
|
|||||||
CURRENT
LIABILITIES
|
|||||||
Accounts
payable and accrued expenses
|
$
|
1,253,290
|
$
|
1,063,251
|
|||
Accrued
liabilities
|
1,201,909
|
971,762
|
|||||
Bank
overdraft
|
30,975
|
15,108
|
|||||
Lines
of credit
|
299,896
|
-
|
|||||
Notes
payable
|
294,192
|
294,192
|
|||||
Current
portion of long-term debt
|
45,105
|
-
|
|||||
Deferred
revenues and customer deposits
|
588,652
|
172,453
|
|||||
Related
party payable
|
703,045
|
1,226,161
|
|||||
TOTAL
CURRENT LIABILITIES
|
4,417,064
|
3,742,927
|
|||||
LONG-TERM
LIABILITIES
|
|||||||
Bank
indebtedness, net of current portion
|
42,106
|
-
|
|||||
Vehicle
loans, net current portion
|
24,635
|
-
|
|||||
TOTAL
LONG-TERM LIABILITIES
|
66,741
|
-
|
|||||
TOTAL
LIABILITIES
|
4,483,805
|
3,742,927
|
|||||
COMMITMENTS
AND CONTINGENCIES
|
-
|
-
|
|||||
STOCKHOLDERS'
DEFICIT
|
|||||||
Convertible
preferred stock, $0.001 par value; 5,000,000 shares
authorized
|
|||||||
Series
A - 835,660 shares issued and outstanding
|
836
|
836
|
|||||
Series
B - 1,000,000 shares issued and outstanding
|
1,000
|
1,000
|
|||||
Series
C - 2,250,000 and 0 shares issued and outstanding,
respectively
|
2,250
|
-
|
|||||
Common
stock, $0.001 par value; 500,000,000 shares authorized,
|
|||||||
49,453,479
and 1,233,518 shares issued and oustanding,
|
|||||||
respectively
|
49,453
|
1,233
|
|||||
Additional
paid-in capital
|
35,214,629
|
23,295,020
|
|||||
Accumulated
deficit prior to current development stage
|
(19,234,546
|
)
|
(19,234,546
|
)
|
|||
Accumulated
deficit in development stage
|
(16,693,067
|
)
|
(7,783,970
|
)
|
|||
Accumulated
comprehensive loss
|
(411,571
|
)
|
-
|
||||
Total
Stockholders' Deficit
|
(1,071,016
|
)
|
(3,720,427
|
)
|
|||
TOTAL
LIABILITIES AND STOCKHOLDERS' DEFICIT
|
$
|
3,412,789
|
$
|
22,500
|
RHINO
OUTDOOR INTERNATIONAL, INC.
|
||||||||||||||||
(A
Development Stage Company)
|
||||||||||||||||
CONSOLIDATED
STATEMENTS OF OPERATIONS
|
||||||||||||||||
From
|
||||||||||||||||
Inception
of
|
||||||||||||||||
Development
|
||||||||||||||||
Stage
|
||||||||||||||||
(January
1,
|
||||||||||||||||
2005)
|
||||||||||||||||
Three
Months Ended
|
Nine
Months Ended
|
to
|
||||||||||||||
September
30,
|
September
30,
|
September
30,
|
September
30,
|
September
30,
|
||||||||||||
2006
|
2005
|
2006
|
2005
|
2006
|
||||||||||||
(unaudited)
|
(unaudited)
|
(unaudited)
|
(unaudited)
|
(unaudited)
|
||||||||||||
REVENUES
|
$
|
23,398
|
$
|
-
|
$
|
53,148
|
$
|
-
|
$
|
53,148
|
||||||
COST
OF SALES
|
44,183
|
-
|
68,837
|
-
|
68,837
|
|||||||||||
Gross
Profit (Loss)
|
(20,785
|
)
|
-
|
(15,689
|
)
|
-
|
(15,689
|
)
|
||||||||
OPERATING
EXPENSES
|
||||||||||||||||
General
and administrative
|
114,301
|
246,974
|
255,652
|
737,222
|
937,383
|
|||||||||||
Depreciation
expense
|
8,552
|
-
|
9,403
|
-
|
9,403
|
|||||||||||
Management
fees
|
211,000
|
-
|
917,729
|
-
|
917,729
|
|||||||||||
Marketing
expenses
|
3,516,474
|
1,169,680
|
4,112,533
|
4,208,463
|
9,718,146
|
|||||||||||
Selling
expenses
|
3,547,474
|
220,028
|
3,712,330
|
1,236,613
|
5,124,583
|
|||||||||||
TOTAL
OPERATING EXPENSES
|
7,397,801
|
1,636,682
|
9,007,647
|
6,182,298
|
16,707,244
|
|||||||||||
LOSS
FROM OPERATIONS
|
(7,418,586
|
)
|
(1,636,682
|
)
|
(9,023,336
|
)
|
(6,182,298
|
)
|
(16,722,933
|
)
|
||||||
OTHER
INCOME (EXPENSES)
|
||||||||||||||||
Other
income
|
180,155
|
-
|
194,218
|
-
|
199,648
|
|||||||||||
Gain
on forgiveness of debt
|
-
|
-
|
-
|
-
|
2,500
|
|||||||||||
Interest
expense
|
(28,358
|
)
|
(5,502
|
)
|
(68,216
|
)
|
(5,502
|
)
|
(146,348
|
)
|
||||||
Loss
on investments
|
(11,763
|
)
|
-
|
(11,763
|
)
|
-
|
(11,763
|
)
|
||||||||
Loss
on abandonment of assets
|
-
|
-
|
-
|
-
|
(14,171
|
)
|
||||||||||
TOTAL
OTHER INCOME (EXPENSES)
|
140,034
|
(5,502
|
)
|
114,239
|
(5,502
|
)
|
29,866
|
|||||||||
LOSS
BEFORE TAXES
|
(7,278,552
|
)
|
(1,642,184
|
)
|
(8,909,097
|
)
|
(6,187,800
|
)
|
(16,693,067
|
)
|
||||||
INCOME
TAXES
|
-
|
-
|
-
|
-
|
-
|
|||||||||||
NET
LOSS
|
(7,278,552
|
)
|
(1,642,184
|
)
|
(8,909,097
|
)
|
(6,187,800
|
)
|
(16,693,067
|
)
|
||||||
OTHER
COMPREHENSIVE INCOME (LOSS)
|
||||||||||||||||
Unrealized
gain (loss) on investments
|
(920,731
|
)
|
-
|
(411,571
|
)
|
-
|
(411,571
|
)
|
||||||||
COMPREHENSIVE
LOSS
|
$
|
(8,199,283
|
)
|
$
|
(1,642,184
|
)
|
$
|
(9,320,668
|
)
|
$
|
(6,187,800
|
)
|
$
|
(17,104,638
|
)
|
|
NET
LOSS PER COMMON SHARE,
|
||||||||||||||||
BASIC
AND DILUTED
|
$
|
(0.96
|
)
|
$
|
(2.90
|
)
|
$
|
(1.24
|
)
|
$
|
(15.40
|
)
|
||||
WEIGHTED
AVERAGE NUMBER OF
|
||||||||||||||||
COMMON
STOCK SHARES
|
||||||||||||||||
OUTSTANDING,
BASIC AND DILUTED
|
7,564,217
|
566,270
|
7,185,378
|
401,805
|
RHINO
OUTDOOR INTERNATIONAL, INC.
|
|||||||||||||||||||||||||
(A
Development Stage Company)
|
|||||||||||||||||||||||||
CONSOLIDATED
STATEMENT OF STOCKHOLDERS' DEFICIT
|
|||||||||||||||||||||||||
Accumulated
|
|||||||||||||||||||||||||
Additional
|
Other
|
||||||||||||||||||||||||
Preferred
Stock
|
Common
Stock
|
Paid-in
|
Deficit
|
Comprehensive
|
|||||||||||||||||||||
Shares
|
Amount
|
Shares
|
Amount
|
Capital
|
Accumulated
|
Income
|
Totals
|
||||||||||||||||||
Balance,
January 1, 2005
|
835,660
|
$
|
836
|
232,258
|
$
|
232
|
$
|
16,193,129
|
$
|
(19,234,546
|
)
|
$
|
-
|
$
|
(3,040,349
|
)
|
|||||||||
Shares
issued for consulting expense
|
-
|
-
|
996,260
|
996
|
6,945,396
|
-
|
-
|
6,946,392
|
|||||||||||||||||
Shares
issued for debt
|
-
|
-
|
5,000
|
5
|
57,495
|
-
|
-
|
57,500
|
|||||||||||||||||
Shares
issued in exchange for compensation
|
1,000,000
|
1,000
|
-
|
-
|
99,000
|
-
|
-
|
100,000
|
|||||||||||||||||
Net
loss for year ending December 31, 2005
|
-
|
-
|
-
|
-
|
-
|
(7,783,970
|
)
|
-
|
(7,783,970
|
)
|
|||||||||||||||
Balance,
December 31, 2005
|
1,835,660
|
1,836
|
1,233,518
|
1,233
|
23,295,020
|
(27,018,516
|
)
|
-
|
(3,720,427
|
)
|
|||||||||||||||
Shares
issued for management and consulting fees
|
-
|
-
|
513,951
|
514
|
1,207,116
|
-
|
-
|
1,207,630
|
|||||||||||||||||
Shares
issued for accrued liabilities
|
-
|
-
|
225,000
|
225
|
449,775
|
-
|
-
|
450,000
|
|||||||||||||||||
Shares
issued for acquisition of subsidiary
|
1,650,000
|
1,650
|
-
|
-
|
1,648,350
|
-
|
-
|
1,650,000
|
|||||||||||||||||
Shares
issued for accrued management fees
|
600,000
|
600
|
-
|
-
|
599,400
|
-
|
-
|
600,000
|
|||||||||||||||||
Shares
issued for marketing and selling expenses
|
-
|
-
|
43,481,010
|
43,481
|
7,018,968
|
-
|
-
|
7,062,449
|
|||||||||||||||||
Shares
issued for debt
|
-
|
-
|
4,000,000
|
4,000
|
996,000
|
-
|
-
|
1,000,000
|
|||||||||||||||||
Net
loss for period ending September 30, 2006
|
-
|
-
|
-
|
-
|
-
|
(8,909,097
|
)
|
-
|
(8,909,097
|
)
|
|||||||||||||||
Unrealized
loss on investments
|
-
|
-
|
-
|
-
|
-
|
-
|
(411,571
|
)
|
(411,571
|
)
|
|||||||||||||||
Balance,
September 30, 2006 (unaudited)
|
4,085,660
|
$
|
4,086
|
49,453,479
|
$
|
49,453
|
$
|
35,214,629
|
$
|
(35,927,613
|
)
|
$
|
(411,571
|
)
|
$
|
(1,071,016
|
)
|
RHINO
OUTDOOR INTERNATIONAL, INC.
|
||||||||||
(A
Development Stage Company)
|
||||||||||
CONSOLIDATED
STATEMENTS OF CASH FLOWS
|
||||||||||
From
|
||||||||||
Inception
of
|
||||||||||
Development
|
||||||||||
Stage
|
||||||||||
(January
1,
|
||||||||||
2005)
|
||||||||||
Nine
Months Ended
|
to
|
|||||||||
September
30,
|
September
30,
|
September
30,
|
||||||||
2006
|
2005
|
2006
|
||||||||
(unaudited)
|
(unaudited)
|
(unaudited)
|
||||||||
CASH
FLOWS FROM OPERATING ACTIVITIES:
|
||||||||||
Net
loss
|
$
|
(8,909,097
|
)
|
$
|
(6,187,800
|
)
|
$
|
(16,693,067
|
)
|
|
Adjustments
to reconcile net loss to net cash
|
||||||||||
used
by operating activities:
|
||||||||||
Depreciation
and amortization
|
9,403
|
-
|
9,403
|
|||||||
Stock
issued for accrued wages
|
450,000
|
-
|
550,000
|
|||||||
Common
stock issued for compensation and services
|
1,207,630
|
5,878,119
|
8,154,022
|
|||||||
Preferred
shares issued for accrued management fees
|
600,000
|
-
|
600,000
|
|||||||
Loss
on sale of investment
|
11,763
|
-
|
11,763
|
|||||||
Shares
issued for marketing and selling expenses
|
7,062,449
|
-
|
7,062,449
|
|||||||
Shares
issued for debt
|
1,000,000
|
-
|
1,000,000
|
|||||||
Forgiveness
of debt
|
-
|
-
|
(2,500
|
)
|
||||||
Loss
on abandonment of assets
|
-
|
-
|
14,171
|
|||||||
(Increase)
decrease in:
|
||||||||||
Accounts
receivable
|
7,500
|
-
|
7,500
|
|||||||
Inventories
|
40,000
|
-
|
40,000
|
|||||||
Other
current assets
|
(7,740
|
)
|
-
|
(7,740
|
)
|
|||||
Increase
(decrease) in:
|
||||||||||
Accounts
payable and accrued expenses
|
76,443
|
(25,002
|
)
|
270,472
|
||||||
Accrued
liabilities
|
(526,958
|
)
|
800
|
(208,332
|
)
|
|||||
Deferred
revenues and customer deposits
|
(109,165
|
)
|
142,472
|
63,288
|
||||||
Net
cash provided (used) by operating activities
|
912,228
|
(191,411
|
)
|
871,429
|
||||||
CASH
FLOWS FROM INVESTING ACTIVITIES:
|
||||||||||
Increase
in loans receivable
|
15,000
|
-
|
7,500
|
|||||||
Cash
acquired in acquisition
|
18,578
|
-
|
18,578
|
|||||||
Cash
received from sale of investment
|
20,362
|
-
|
20,362
|
|||||||
Net
cash provided (used) by investing activities
|
53,940
|
-
|
46,440
|
|||||||
CASH
FLOWS FROM FINANCING ACTIVITIES:
|
||||||||||
Advances
from related parties
|
(969,380
|
)
|
191,609
|
(929,774
|
)
|
|||||
Increase
in bank overdrafts
|
15,867
|
-
|
9,452
|
|||||||
Decrease
in lines of credit
|
(54
|
)
|
-
|
(54
|
)
|
|||||
Increase
(decrease) in bank indebtness
|
(4,081
|
)
|
-
|
11,027
|
||||||
Decrease
in vehicle loans
|
(3,686
|
)
|
-
|
(3,686
|
)
|
|||||
Net
cash provided (used) by financing activities
|
(961,334
|
)
|
191,609
|
(913,035
|
)
|
|||||
Change
in cash
|
4,834
|
198
|
4,834
|
|||||||
Cash,
beginning of period
|
-
|
-
|
-
|
|||||||
Cash,
end of period
|
$
|
4,834
|
$
|
198
|
$
|
4,834
|
||||
SUPPLEMENTAL
CASH FLOW INFORMATION:
|
||||||||||
Interest
paid
|
$
|
4,618
|
$
|
-
|
$
|
10,120
|
||||
Income
taxes paid
|
$
|
-
|
$
|
-
|
$
|
-
|
||||
NON-CASH
INVESTING AND FINANCING ACTIVITIES:
|
||||||||||
Common
stock issued for debt
|
$
|
-
|
$
|
-
|
$
|
57,500
|
||||
Preferred
shares issued for subsidiary
|
$
|
1,650,000
|
$
|
-
|
$
|
1,650,000
|
September
30,
|
December
31,
|
||||||
2006
|
2005
|
||||||
Raw
materials and work-in-process
|
$
|
112,107
|
$
|
-
|
|||
Finished
goods
|
81,103
|
-
|
|||||
Reserve
for obsolescence
|
(50,000
|
)
|
-
|
||||
Total
Inventory
|
$
|
143,210
|
$
|
-
|
Cash
|
$
|
18,578
|
||
Accounts
receivable
|
5,000
|
|||
Investments
|
562,500
|
|||
Inventories
|
183,210
|
|||
Plant,
property & equipment, net
|
126,238
|
|||
Other
assets
|
2,052
|
|||
Total
Assets Acquired
|
897,578
|
|||
Current
liabilities
|
(2,186,533
|
)
|
||
Other
liabilities
|
(74,508
|
)
|
||
Total
Liabilities Assumed
|
(2,261,041
|
)
|
||
Net
liabilities acquired in excess of assets
|
$
|
(1,363,463
|
)
|
September
30,
|
December
31,
|
||||||
2006
|
2005
|
||||||
Plant
assets
|
$
|
183,687
|
$
|
-
|
|||
Office
furniture
|
7,445
|
-
|
|||||
Leasehold
improvements
|
1,604
|
-
|
|||||
192,736
|
-
|
||||||
Less
accumulated depreciation
|
(75,050
|
)
|
-
|
||||
Net,
property and equipment
|
$
|
117,686
|
$
|
-
|
September
30, 2006
|
December
31, 2005
|
|||||||||||||||
Net
operating loss carryforward:
|
$
|
35,900,000
|
$
|
27,018,000
|
||||||||||||
Deferred
tax asset
|
$ | 12,200,000 | $ | 9,148,000 | ||||||||||||
Deferred
tax asset valuation allowance
|
(12,200,000
|
)
|
(9,148,000
|
)
|
||||||||||||
Net
deferred tax asset
|
$
|
-
|
$
|
-
|
2006
|
2005
|
||||||
The
Company has a $100,000 operating line of credit with Nevada First
Bank
that bears interest at a rate of 8.5% per annum, and was completely
drawn
down at September 30, 2006. This line of credit has no security
directly
associated with it. The Company has a second operating line of
$199,896
with Nevada First Bank that bears interest at 8.5% per annum, and
was
completely drawn down at September 30, 2006. This line of credit
is 100%
secured with a CD owned by related parties.
|
$
|
299,896
|
$
|
-
|
|||
The
Company has a 5-year term loan with Nevada First Bank which had
an initial
value of $125,000. With 3 years left on the term, it bears interest
at an
annual rate of 7.5%, and is secured by all physical assets of the
business. This loan is secured by a personal guarantee by related
parties.
|
72,242
|
-
|
|||||
The
Company has two vehicles 5-year loans with lending companies and
pays
approximately $1,250 in payments at an average interest rate of
approximately 2.5% on these vehicles. The loans mature in
2009.
|
39,604
|
-
|
|||||
Note
payable was due in installments of $5,000 on January 15, 2004 and
February
15, 2004 with final payment due March 15, 2004, plus interest at
10% per
annum; secured by all of the Company's accounts receivable, inventories,
and computer hardware and software and is personally guaranteed
by two
former officers of the Company. In default.
|
109,000
|
109,000
|
Note
payable to cellular phone service provider; due in installments
of $92,596
payable on January 2, 2005 and August 2, 2005, plus interest at
Libor
index. In default.
|
185,192
|
185,192
|
|||||
Total
Lines of Credit and Loans Payable
|
$
|
705,934
|
$
|
294,192
|
September
30,
|
||||
2006
|
||||
Fair
value:
|
||||
Luvoo,
Inc
|
$
|
118,804
|
||
Total
fair value
|
118,804
|
|||
Gross
unrealized (loss)
|
(411,571
|
)
|
||
Cost
|
$
|
562,500
|
||
|
|
Three
months ended September 30,
|
|
Increase
|
|
||||
|
|
2006
|
|
2005
|
|
Amount
|
|
%
|
|
Revenue
|
|
$ 23,398
|
|
$ -
|
|
$ 23,398
|
|
100%
|
|
|
|
Three
months ended September 30,
|
|
Decrease
|
|
||||
|
|
2006
|
|
2005
|
|
Amount
|
|
%
|
|
General
& administrative
|
|
$ 114,301
|
|
$
246,174
|
|
(131,873)
|
|
53%
|
|
|
|
Three
months ended September 30,
|
|
Increase
|
|
||||
|
|
2006
|
|
2005
|
|
Amount
|
|
%
|
|
Selling
& Mrktg. Expense
|
|
$
7,063,948
|
|
$
1,389,708
|
|
$
5,674,240
|
|
408%
|
|
|
|
Three
months ended September 30,
|
|
Increase
|
|
||||
|
|
2006
|
|
2005
|
|
Amount
|
|
%
|
|
Other
Income
|
|
$
180,155
|
|
$
-
|
|
$
180,155
|
|
100%
|
|
|
|
Three
months ended September 30,
|
|
Increase
|
|
||||
|
|
2006
|
|
2005
|
|
Amount
|
|
%
|
|
Interest
Expense
|
|
$
28,358
|
|
$
5,502
|
|
$
22,856
|
|
415%
|
|
|
|
Nine
months ended September 30,
|
|
Increase
|
|
||||
|
|
2006
|
|
2005
|
|
Amount
|
|
%
|
|
Revenue
|
|
$ 53,148
|
|
$ -
|
|
$ 53,148
|
|
100%
|
|
|
|
Nine
months ended September 30,
|
|
Decrease
|
|
||||
|
|
2006
|
|
2005
|
|
Amount
|
|
%
|
|
General
& administrative
|
|
$
255,652
|
|
$
737,222
|
|
($481,570)
|
|
65%
|
|
|
|
Nine
months ended September 30,
|
|
Increase
|
|
||||
|
|
2006
|
|
2005
|
|
Amount
|
|
%
|
|
Selling
& Mrktg. Expense
|
|
$
7,824,863
|
|
$
5,445,076
|
|
$2,379,787
|
|
44%
|
|
|
|
Nine
months ended September 30,
|
|
Increase
|
|
||||
|
|
2006
|
|
2005
|
|
Amount
|
|
%
|
|
Other
Income
|
|
$
194,218
|
|
$
-
|
|
$
194,218
|
|
100%
|
|
|
|
Nine
months ended September 30,
|
|
Increase
|
|
||||
|
|
2006
|
|
2005
|
|
Amount
|
|
%
|
|
Interest
Expense
|
|
$
68,216
|
|
$
5,502
|
|
$
62,714
|
|
1,139%
|
|
|
|
Nine
months ended September 30,
|
|
Decrease
|
|
||||
|
|
2006
|
|
2005
|
|
Amount
|
|
%
|
|
Cash
|
|
$
4,834
|
|
$
0
|
|
$
0
|
|
na
|
|
Exhibit
Number
|
Description
of Document
|
31.1
|
|
31.2
|
Rule 13a-14(a)/15d-14(a) Certification |
32.1
|
|
32.2
|
Section 1350 Certification |
Date:
December 21, 2006
|
RHINO
OUTDOOR INTERNATIONAL, INC.
|
By:
/s/ JEFF
CRISWELL
Jeff Criswell, President
|