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<DESCRIPTION>CYTATION CORPORATION FORM 8-K/A JANUARY 18, 2006
<TEXT>

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C.  20549

                                   FORM 8-K/A

                                 CURRENT REPORT

                       PURSUANT TO SECTION 13 OR 15(D) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

                              CYTATION CORPORATION
             (Exact Name of Registrant as Specified in its Charter)

        DELAWARE                    00114800                    16-0961436
(State  of Incorporation)    (Commission File Number)        (IRS Employer
                                                         Identification  Number)

                4902 EISENHOWER BLVD., SUITE 185, TAMPA, FL 33634
               (Address of Principal Executive Offices) (Zip Code)

                                 (813) 885-5998
              (Registrant's Telephone Number, Including Area Code)


                     251 THAMES STREET, NO. 8, BRISTOL, RI 02809
          (Former name or former address, if changed since last report)


Check  the  appropriate  box  below of the Form 8-K if the filing is intended to
simultaneously  satisfy the filing obligation of the registrant under any of the
following  provisions  (see  General  instruction  A.2.  below):

[ ] Written  communications pursuant to Rule 425 under the Securities Act (17
     CFR  230.425)

[ ] Soliciting  material  pursuant  to Rule 14a-12 under the Exchange Act (17
     CFR  240.14a-12)

[ ] Pre-commencement  communications  pursuant  to  Rule  14d-2(b)  under the
     Exchange  Act  (17  CFR  240.14d-2)(b)

[ ] Pre-commencement  communications  pursuant  to  Rule  13e-4(c)  under the
     Exchange  Act  (17  CFR  240.13e-4(c)).

<PAGE>

                                     ======
                AMENDMENT NO. 3 TO THE CURRENT REPORT ON FORM 8-K
                            FILED ON JANUARY 25, 2006

                                EXPLANATORY NOTE

Cytation  Corp.  ("Cytation"  or  the "Company") is filing this amendment to the
Form  8-K (the "Amendment") as filed with the Securities and Exchange Commission
on  January 25, 2006, as amended on February 15, 2006 and February 21, 2006 (the
"Original  Filing").  The  purpose of filing this Amendment is to bring the Form
8-K  into conformity with the corresponding sections of the Company's Definitive
Information  Statement  on  Schedule 14C, filed with the Securities and Exchange
Commission  on June 27, 2006.  This Amendment does not update any disclosures to
reflect  developments  since  the  date  of  the  Original  Filing.

In  accordance  with  Rule 12b-15 of the Securities Exchange Act of 1934, we are
required  to  include  in this Amendment each Item, as amended, in its entirety.

Pursuant  to  Rule 12b-15 of the Securities Exchange Act of 1934, as a result of
this  Amendment,  we have filed revised financial statements, which are included
as  Exhibits  99.1,  99.2,  99.3,  and  99.4.

As  such,  we  have  filed  the  following  exhibits  herewith:

99.1 Financial Statements of Cytation Corporation: audited statements of income,
     cash  flows  and  changes  in stockholders' equity for the one year periods
     ending  December  31,  2005  and  December  31,  2004.

99.2 Financial  Statements  of  Deer  Valley Acquisitions Corp.: audited balance
     sheet as of December 31, 2005, and audited statements of income, cash flows
     and  changes  in  stockholders'  equity  for  the  six  month period ending
     December  31,  2005.

99.3 Financial  Statements  of  Deer  Valley Homebuilders, Inc.: audited balance
     sheet as of December 31, 2005, and audited statements of income, cash flows
     and  changes  in stockholders' equity for the years ended December 31, 2005
     and  December  31,  2004.

99.4 Pro Forma  Financial  Statements  as  of  December 31, 2005 (unaudited) for
     Cytation  Corporation,  Deer  Valley  Acquisitions  Corp.  and  Deer Valley
     Homebuilders,  Inc.

Except  as  described  above,  no  other  changes have been made to the Original
Filing  and  this Form 8-K/A does not amend, update or change any other items or
disclosures  in  the  Original  Filing.

                                        2
<PAGE>

     Unless  otherwise  indicated  or  the  context  otherwise  requires,  all
references  below in this Report on Form 8-K to "we," "us" and the "Company" are
to  Cytation Corporation, a Delaware corporation, together with its wholly-owned
subsidiaries,  DeerValley  Acquisitions  Corp.,  a Florida corporation, and Deer
Valley  Homebuilders,  Inc.,  an  Alabama  corporation.  Specific discussions or
comments  relating  to  Cytation Corporation will reference the "Company," those
relating  to  DeerValley  Acquisitions  Corp.  will  reference "DVA", and  those
relating to Deer Valley Homebuilders, Inc. will be referred to as "Deer Valley."

ITEM  1.01  ENTRY  INTO  A  MATERIAL  DEFINITIVE  AGREEMENT

     On  January  18, 2006, the Company entered into the Securities Purchase and
Share  Exchange  Agreement,  (the  "Securities  Purchase  and  Share  Exchange
Agreement")  by  and  among  the  Company, Richard A. Fisher, an individual, and
Kevin  J.  High,  certain  purchasers  of  the  Company's  Series  A Convertible
Preferred  Stock  (as  defined  below),  DVA, the shareholders of DVA, and Vicis
Capital Master Fund (the "Lender"). See Item 3.02 below for a description of the
securities  issued  and  acquired  pursuant to the Securities Purchase and Share
Exchange  Agreement.   See  also  Item  3.02 below for a description of the loan
obtained  pursuant  to  the  Securities  Purchase  and Share Exchange Agreement.

     On January 18, 2006, the Company entered into the Investor Rights Agreement
(the  "Investor  Rights  Agreement"),  by  and  among  the  Company, each of the
purchasers  of  the Company's Series A Preferred Stock, each of the shareholders
of  DVA,  and the Lender. Pursuant to the Investor Rights Agreement, the Company
(a)  has  agreed  to  register  certain  securities  for  resale,  including the
Company's shares related to the Series A Preferred Stock, the Series B Preferred
Stock,  the  Series  C  Preferred  Stock,  the  Series  A  Common Stock Purchase
Warrants,  and  the  Series  B  Common  Stock Purchase Warrants, and (b) granted
pre-emptive  rights  to  the  holders of the Company's Series A Preferred Stock.

     On  January  18,  2006,  the  Company's wholly-owned subsidiary, DeerValley
Acquisitions Corp., entered into an Earnout Agreement (the "Earnout Agreement"),
between  Deer  Valley Homebuilders, Inc., DeerValley Acquisitions Corp., and the
former  owners  of  Deer  Valley  Homebuilders,  Inc.  See Item 2.03 below for a
description  of  the  Earnout  Agreement.

     On  January  18, 2006, the Company accepted assignment of a Placement Agent
Agreement  between  DVA  and  Midtown  Partners  &  Co.,  LLC,  an  SEC and NASD
registered  broker  dealer.

     DVA,  a  wholly-owned  subsidiary  of the Company, had entered into an oral
agreement  with  Apogee  Business Consultants, Inc. to provide due diligence and
consulting  services.  Pursuant  to  such  consulting agreement, the Company has
accrued  a  fee  of  $100,000  payable  to  Apogee Business Consultants, LLC, as
payment  in  full  for  services  rendered.

     DVA,  a  wholly-owned  subsidiary  of the Company, had entered into an oral
agreement  with  Ranger Industries, Inc. to provide due diligence and consulting
services.  Pursuant  to such consulting agreement, the Company has accrued a fee
of  $100,000  fee  payable  to  Ranger  Industries, Inc., as payment in full for
services  rendered.

     See  Item  2.01,  Employment  Agreements with Named Executive Officers, for
discussion  of  employment  Agreements  entered  into  on  January  18,  2006.

                                        3
<PAGE>

ITEM  2.01  COMPLETION  OF  ACQUISITION  OR  DISPOSITION  OF  ASSETS

     GENERAL;  PRINCIPAL  TERMS  OF  THE  ACQUISITION

     Pursuant to the Capital Stock Purchase Agreement dated November 1, 2005, as
amended  (the  "Capital  Stock  Purchase  Agreement"),  DeerValley  Acquisitions
Corp.,  a  wholly  owned  subsidiary of the Company, acquired, immediately after
completion of the Series A Financing and the Share Exchange, one hundred percent
(100%)  of the issued and outstanding capital stock of Deer Valley Homebuilders,
Inc.  Upon  completion  of  the  acquisition of the capital stock of Deer Valley
Homebuilders,  Inc.,  Deer  Valley  Homebuilders, Inc. became an indirect wholly
owned  subsidiary of the Company. See discussion below for a description of Deer
Valley  Homebuilders,  Inc.'s  business,  operations,  assets,  and  financial
information.

     Pursuant  to  the  terms  of  the  Capital  Stock  Purchase  Agreement, DVA
purchased one hundred percent (100%) of the issued and outstanding capital stock
of Deer Valley Homebuilders, Inc. for $6,000,000 cash.  An additional portion of
the purchase price is calculated and paid as an earnout, pursuant to the Earnout
Agreement,  based  upon the net income before taxes of Deer Valley Homebuilders,
Inc. during the next five (5) years up to a maximum of an additional $6,000,000.
There  is no material relationship between the Company or its affiliates, or any
director  or  officer  of  the Company, and any other party to the Capital Stock
Purchase  Agreement other than with respect to the transactions contemplated  in
the  Capital  Stock Purchase Agreement.  Upon completion of the acquisition, the
former  owners  of  Deer  Valley  Homebuilders,  Inc.  acquired less than a five
percent  (5%)  ownership  interest  in  Cytation  Corporation.

DESCRIPTION OF BUSINESS

     GENERAL

     Deer  Valley  was  launched  in  January,  2004,  and  has quickly become a
manufacturer  of  factory  built  homes  in  the  southeastern and south central
housing  markets  in  the  United  States.  As  of  the  date of this Report, we
manufacture  all of our factory built homes from a single manufacturing facility
located  in  Guin, Alabama.  We rely upon a team of regional sales directors and
approximately  110  independent dealers to market our manufactured homes in over
80  retail  locations.  As  of  the  date  of  this  Report,  we are selling our
manufactured  homes  in 14 states through our network of independent dealers and
retail  centers.

     Deer  Valley is an Alabama corporation with its business offices located at
205  Carriage  Street,  P.O.  Box 310, Guin, Alabama 33563 and is engaged in the
production,  sale  and  marketing  of manufactured homes in the southeastern and
south  central  U.S.  housing  market.

     Each  home  that we manufacture is built and constructed in accordance with
the  federal  Manufactured Home Construction and Safety Standards promulgated by
the  U.S.  Department of Housing and Urban Development, better known as the "HUD
Code."  According to the Manufactured Housing Institute, new HUD Code homes that
were  shipped  in  November,  2005,  represented an increase of 46.7 percent, as
compared  to  shipments  made in November, 2004.  Comparing 2005 to the previous
year,  shipments  of single-section homes were up 221 percent while shipments of
multi-section  homes  were  down  16.6 percent.   (The terms "multi-section" and
"multi-floor"  are used interchangeably in this document.  Both terms refer to a
house which is constructed by attaching two or more factory produced "floors" or
"sections"  together  to  form  a complete structure.)  The Manufactured Housing
Institute  estimates  that  hurricane-related demand for single-section homes by
the  Federal  Emergency  Management  Agency  ("FEMA")  accounted  for roughly 40
percent of all manufactured homes that were shipped in November.  Our production

                                        4
<PAGE>

and  marketing  efforts  have concentrated on multi-section homes and, as of the
date  of  this  Report,  we  have  not  delivered  any  FEMA-related  orders.

     In  recent  years, the manufactured housing industry suffered a downturn in
sales  as  a result of a tightening of credit standards, restricted availability
of retail and wholesale financing, and excessive inventory levels.  Despite this
industry  decline  that  commenced  in  calendar year 1999, we have been able to
successfully  launch  our  business  through  an  efficient  manufacturing  and
production  facility, flexible product designs, an experienced and capable sales
team,  stringent  cost  controls,  and  attention  to dealer relations, customer
satisfaction and service efforts.  Our manufactured homes are often sold as part
of  a  land-home  package  and  may  be  financed  by  a  conventional mortgage.
Multi-section homes often have an appearance that is similar to more traditional
site-built  homes  that  are  built  according  to  local building codes but are
competitively  priced  when  compared  to  a  site-built  home.

MANUFACTURING  OPERATIONS

     We  currently  produce  all  of  our  manufactured  homes  at  a  single
manufacturing  facility  consisting  of  an  approximately  118,000  square foot
facility  located  on  25.5  acres  in  Guin,  Alabama.  This  facility normally
functions on a single-shift, five-day work week basis with a capacity to produce
35  floors  per  week  or  approximately  1,750  floors on an annual basis.  Our
manufactured  homes  are constructed in accordance with the Federal Manufactured
Home  Construction  and  Safety  Standards  ("HUD  Standards").  In  2005,
approximately  100%  of  the  homes  we  produced  were  built to HUD Standards.

     We  plan to continue operating on a single shift, five day work week basis.
During  the fiscal year ended December 31, 2005, the Company produced an average
of  28  floor  sections  per  week.  This represented an 11.5% increase in floor
section  production  from  the  661 floor sections that were manufactured in the
fiscal  year  ended  December  31,  2004.

     Because  all  of  our manufactured homes are constructed in accordance with
HUD  Standards,  our  manufacturing  facility is subject to strict oversight and
monitoring  by  the  U.S.  Department  of  Housing  and Urban Development, using
independent  third-party inspection agencies for enforcement.  Each home that we
manufacture  complies  with  the  HUD  Standards and is built in our Deer Valley
facility,  under  controlled  conditions, and has a special label affixed to the
exterior  of  the  home indicating that the home has been designed, constructed,
tested  and  inspected  to  comply with stringent federal standards set forth in
these HUD Standards.  As required by the National Manufactured Home Construction
and  Safety  Standards  Act  of  1974,  each home that we manufacture may not be
shipped  from  our  factory unless it complies with HUD Standards and receives a
certification  label  from  an  independent  third-party  inspector.  Our
manufacturing  facility  must  meet performance standards for heating, plumbing,
air conditioning, thermal and electrical systems, structural design, fire safety
and  energy  efficiency.  While our manufactured homes are constructed with many
of the same components and building materials that are used in site-built homes,
we  utilize a cost-efficient assembly line manufacturing process that enables us
to  produce  a  quality  home  at  a  much  lower  cost  per  square foot than a
traditional  site-built  home.

     In  addition  to our own in-plant inspection and quality assurance program,
HUD  Standards  require  that independent inspections take place at our factory,
during  each  phase of construction by an independent monitoring contractor that
has  been  appointed  by the U.S. Department of Housing and Urban Development to
enforce  the  national  manufacturing code that has been required under U.S. law
for  manufactured  homes.

     We  manufacture  homes  that  are  designed as primary residences ready for
immediate  occupancy.  The homes, many of which are customized at our factory to
the  home  buyer's  specifications,  are constructed in one or more sections and

                                        5
<PAGE>

transported  by  independent  trucking  companies  to  dealer  locations or to a
customer's  site.

     Our  homes  are  manufactured in an indoor facility which has approximately
107,516  square  feet  of  floor  space, a frame shop with 10,800 square feet, a
material shed with 23,172 square feet of space and an office facility consisting
of  11,250  square  feet  of  space.   We employ an average of 250 employees who
generally work one shift per day, five days per week.  Construction of our homes
is  based  upon an assembly line system, commencing by moving a unit through the
plant,  stopping  at  a  number  of  work  stations where various components and
sub-assemblies  are  attached.  Each  section is permanently attached to a steel
support  chassis  and  various  components  are  later  added  including floors,
interior  and  exterior  walls,  roof, cabinets, ceilings and windows.  It takes
approximately  2  days  to  complete construction of a home at our manufacturing
facility.  We  currently  have  the  capacity  to  produce  an  aggregate  of
approximately  7  floors  per day.  Once the home has been assembled and quality
review  testing  completed,  the  home  is  ready  to be transported to a dealer
location  or  for  installation  and  hookup  to  a homebuyer's utility systems.

     A  Deer  Valley home is built with residential features, including 1/2 inch
drywall,  thermopane windows, enhanced insulation, oak cabinets, cultured marble
vanities,  and  two  feet  by  six  feet  exterior  wall construction standards.

     The  extent of customization of the home performed by Deer Valley varies to
a  significant  degree  with the price of the home. In the higher price range of
the market, the home buyer is often less sensitive to the price increase that is
associated  with  significant  design  modifications  that might be desired. Our
experience  in producing a customized home on a cost-effective basis has allowed
us  to offer customized homes and provide factory provided trim-out services and
walk-through  inspections  of  the  home.

     Because  the  cost  of  transporting  a  manufactured  home is significant,
substantially  all  of  the Deer Valley's homes are sold to dealers within a 500
mile radius of our manufacturing facility. Deer Valley arranges, at the dealer's
expense,  for  the  transportation  of  finished homes to dealer locations using
independent  trucking  companies. Customary sales terms are cash--on-delivery or
guaranteed  payment  from  a  floor  plan  financing  source.  Dealers  or other
independent  installers  are responsible for placing the home on site and making
utility  hook-ups.

BACKLOG  OF  ORDERS;  SALES  POLICIES

     Substantially  all  production  is initiated against specific orders. As of
December  31,  2005, our backlog of orders was 11.77 weeks of orders.  In fiscal
year  2005, our backlog of orders generally averaged 14 weeks of orders.  Dealer
orders  are  subject to cancellation prior to commencement of production, and we
do not consider our backlog to be firm orders. Because we operate in an industry
where order lead times are extremely short, Deer Valley does not view backlog at
any  point  in  time  to  be  indicative  of  the  level of Deer Valley's future
revenues.

     Our  sales  are  made  to  dealers  either  through  floor  plan  financing
arrangements  with  a  financial  institution  or  on  a  cash  basis.  When  a
manufactured  home  is  purchased,  we  receive payment either directly from the
dealer  or  by  a  financial  institution  which  has  agreed  to finance dealer
purchases  of  our  manufactured  homes.  As  customary  in  our  industry, many
financial  institutions which finance dealer purchases require that we execute a
repurchase  agreement which provides that in the event that a dealer defaults on
its  repayment  of  the  financing  arrangement,  we  agree  to  repurchase  the
manufactured  home from the financing institution in accordance with a declining
repurchase price schedule that is mutually agreed upon.  Because we do not build
significant  inventories  of either finished goods or raw materials and initiate

                                        6
<PAGE>

production  against  a  specific  product  order,  we  do  not  have significant
inventories  and  backlog  of  product  orders.

COMPONENTS

     The  principal  raw  materials  that  are  used  in  the  production  of  a
manufactured  home  include wood, wood products, panels, steel, sheetrock, vinyl
siding,  gypsum wallboard, fiberglass insulation, carpet, appliances, electrical
items,  windows,  roofing  materials,  electrical  supplies,  roof  trusses, and
plumbing  fixtures.  We believe that the raw materials used in the production of
our  manufactured  homes  are readily available from a wide variety of suppliers
and  that  the  loss  of  any  single supplier would not have a material adverse
effect  on  our  business.  Although  we  rely  upon  Odyssey Group (sheet rock,
plumbing and other assembly items), WoodPerfect (lumber suppliers), Morris Sales
Company  (lumber  and  siding,  panels), General Electric (appliances) and Owens
Corning  (insulation)  in purchasing materials to assemble our homes, we are not
dependent  on  a  single  source  of  supplier  for  component  purchases.

TRADEMARKS,  PATENTS  AND  INTELLECTUAL  PROPERTY  RIGHTS

     We  do  not rely upon any significant patent rights, licenses or franchises
under  the trademarks or patents of any other person or entity in conducting our
business.  While  Deer  Valley  utilizes the mark "Deer Valley" and "Deer Valley
Homebuilders"  as  Company trademarks in marketing its manufactured homes, we do
not  own  any  trademarks  or  patents that have been registered with the United
States  Patent and Trademark Office.  We do offer several models and brand names
for our products to our dealers and customers but have not relied upon trademark
protection  in  marketing  these  products.

PRODUCTS

     We  currently  offer  22  different  models  of  manufactured homes, with a
variety  of  decors  that  are  marketed  under  our Deer Valley brand name.  We
currently manufacture and sell multi-section manufactured homes with 100% of the
manufactured  homes  we  produced in 2005 consisting of multi-section units.  We
offer  over  16  different floor plans, ranging in size from approximately 1,560
to  2,580  square  feet  and  offer 19 different trim-out options to customize a
customer's  home.  Many  of  our  homes  are  customized  to  the  homebuyer's
specifications.  We  believe  that  our  willingness  to  offer factory trim-out
services  and  customize  floor  plans  and  design  features to match homebuyer
preferences  is a principal factor which differentiates us from our competitors.

     Each  home  typically  includes  three  to five bedrooms, a great room that
functions  as  both  a living room, family room and dining room, kitchen, two or
three bathrooms and features central air conditioning and heating, water heater,
dishwasher,  refrigerator,  microwave  and  cook top/range and oven.  We offer a
wide  range  of colors, moldings and finishes and provide optional features that
include fireplace, wood floors, and modern kitchen counter-tops.  We continue to
modify and improve the design of our manufactured homes in consultation with our
sales  representatives  and  independent  dealer  network.  We  also  utilize
computer-aided and other design methods in an effort to continuously improve the
design  of  our  manufactured homes that permit our customers to customize their
purchase.

     Deer  Valley has traditionally focused on designing manufactured homes with
features that make them comparable to site-built homes.  In addition to offering
the  consumer  optional  features  such as finished sheet rock, dishwashers, oak
cabinets  and furniture packages as well as a wide range of colors, moldings and
finishes,  Deer  Valley  generally  offers extensive customization of floor plan
designs  and  exterior  elevations  to  meet  specific  customer  preferences.

                                        7
<PAGE>

     Once  a manufactured home has been completed at our manufacturing facility,
we  utilize  an  independent  trucking company to transport the home to either a
retail sales center or a customer's site.  All transportation costs are borne by
the  independent  retailer  and  the  retailer or other independent installer is
responsible  for  placing  the manufactured home on the customer's site, joining
the  interior  and  exterior  seams  and  providing  any  utility  hookups.

     The  following  table  sets  forth  the total factory homes built and sold,
square  footage,  and  retail  price  range  in  2005:

Number  of  Homes  Sold:
-----------------------

     Multi-section  Homes          1,685  floors  or  842  units
     Total  Homes                  1,685  floors  or  842  units

      Type of Homes      Square Feet     Retail Price Range (excluding land)
      -------------      -----------     -----------------------------------
    Multi-floor Homes  1,560 - 2,580

INDEPENDENT  DEALER  NETWORK

     As  of  the  date  of  this  Report, we had approximately 110 participating
independent  dealers that are marketing our manufactured homes.  Our independent
dealers are not required to sell only homes that are manufactured by Deer Valley
and  will  typically  choose  to  offer  the  products of other manufacturers in
addition  to  those of Deer Valley.  We do not have written exclusive agreements
with our independent dealers and do not have any control over the operations of,
or  financial  interest  in, any of our independent dealers.  Deer Valley is not
dependent  on  any  single  dealer,  and  in  2005, Deer Valley's largest dealer
location  accounted  for  approximately  10%  of  our  sales.

     We  believe  that  our  independent  dealer network enables us to avoid the
substantial  investment  in  management,  capital  and  overhead associated with
company-owned  sales  centers.  Although  we  do  not rely upon exclusive dealer
arrangements, we typically rely upon a single dealer within a given geographical
market  to  distribute  our  products.  We  believe  our strategy of selling our
manufactured  homes  through  independent  dealers  helps  us to ensure that our
manufactured  homes  are  competitive  with those of other companies in terms of
quality,  consumer  acceptability,  product  design  and  price.

MARKETS  SERVED

     During  the  fiscal  year  ended  December  31,  2005, we estimate that the
percentage  of  our  revenues  by  region  was  as  follows:

 Regions                Primary States           Percentage of Revenue by Region
 -------                --------------           -------------------------------
Southeast          Alabama,  Florida, Georgia,
                   Kentucky, Mississippi, North
                   Carolina, South Carolina
                   and Tennessee                                85%

South Central      Louisiana, Oklahoma,
                   Texas, Illinois and Arkansas                 15%

     Our  manufacturing facility currently serves approximately 80 retailers and
our  sales  staff maintains and monitors our relationships with each independent
retailer  in  an  effort to maintain excellent relationships with our network of
independent  dealers.

                                        8
<PAGE>

OUR  SALES  FORCE

     At  December  31,  2005,  Deer  Valley  sold  manufactured  homes  through
approximately 110 independent dealers at approximately 80 retail locations in 14
states,  principally  in  the  southeastern  and  south-central  United  States.

     Deer  Valley  markets  its  homes  through  product  promotions tailored to
specific  dealer  needs.  In addition, Deer Valley advertises in local media and
participates  in  regional  manufactured  housing  shows.

CONTINUING  OPERATIONS

     MANUFACTURED  AND  HOMES  -  INDUSTRY  OVERVIEW

     Our  manufactured  homes  are  built entirely in our factory, in accordance
with  national  HUD  Standards  specified  by the U.S. Department of Housing and
Urban  Development  (HUD) through its Federal Manufactured Home Construction and
Safety  Standards.

     Manufactured  homes  are  constructed  in  a factory environment, utilizing
assembly  line  techniques,  which  allows for volume purchases of materials and
components  and  more  efficient use of labor. The quality of manufactured homes
has  increased  significantly,  as  producers  generally  build  with  the  same
materials  as  site-built  homes. Many features associated with site-built homes
are  included  in  manufactured  homes,  such  as  central  heating,  name-brand
appliances,  carpeting,  cabinets, walk-in closets, wall coverings, and porches.
Also,  many of our independent dealers offer optional features including central
air  conditioning,  carports,  garages,  and  furniture  packages.

     With  respect  to  the  retail  financing of manufactured housing, interest
rates  are  generally  higher and the terms of loans shorter than for site-built
homes.  In  recent  years,  some  lenders stopped extending loans to finance the
purchase of manufactured homes.  This has had the effect of making financing for
manufactured  homes even more expensive and more difficult to obtain relative to
financing  for  site-built  homes.

     Due  to  the  difficult  financing  environment  for  chattel  financing
nationwide,  the  industry  has  been trending toward more conventional mortgage
financing  for land and homes.  Chattel financing is personal property financing
secured  only  by  the  home and not by the underlying land on which the home is
sited. In contrast, "land and home" financing is real property financing secured
by  the  home  and  by  the  underlying  land  on  which  the  home  is  placed.

     The  manufactured housing market entered into a steep decline that began in
1999 before stabilizing at or near a historical lows in 2003 and 2004.  Although
industry  wide  shipments overall increased in 2005, such overall  increase was,
in  large  part,  a  result  of  homes  made to FEMA specifications and sold for
disaster  relief.  In  addition,  because  the  FEMA  specifications  are  for
single-wide  homes, the percentage of multisection homes being produced relative
to  the  total  number  of  manufactured  homes  being produced also has dipped.
Management  believes  that the dip in the percentage of multisection homes being
produced  relative to the total manufactured home industry is likely a temporary
trend,  and  will  reverse  as FEMA sales slow-down.  Management continues to be
encouraged  by  its continued back-log, now at over 300 homes, and the excellent
reviews  for  its regionally designed homes received from dealers and consumers.

                                        9
<PAGE>

     WARRANTY,  QUALITY  CONTROL  AND  SERVICE

     Deer  Valley  endeavors  to  adhere  to  strict  quality  standards  and
continuously  refines its production procedures. In addition, in accordance with
the  construction  codes  promulgated  by  HUD,  an  independent  HUD-approved,
third-party  inspector  inspects  each  manufactured  home for compliance during
construction  at  our  manufacturing  facility.

     Deer  Valley  provides initial home buyers with a one-year limited warranty
against manufacturing defects in the home's construction. In addition, there are
often direct warranties that are provided by the manufacturers of components and
appliances.

     Deer  Valley  has  experienced  quality  assurance personnel at each of its
manufacturing  facilities to provide on-site service to dealers and home buyers.
Deer Valley continuously works to enhance its quality assurance systems, placing
high  emphasis  on  improving  the  value  and appeal of Deer Valley's homes and
reducing  consumer  warranty  claims.

     INDEPENDENT  DEALER  FINANCING

     Substantially  all  of  Deer  Valley's  independent  dealers  finance their
purchases  through "floor plan" arrangements under which a financial institution
provides the dealer with a loan for the purchase price of the home and maintains
a  security  interest in the home as collateral. In connection with a floor plan
arrangement,  the  financial  institution  which provides the independent dealer
financing  customarily  requires Deer Valley to enter into a separate repurchase
agreement  with the financial institution, under which Deer Valley is obligated,
upon  default by the independent dealer, to repurchase the home at Deer Valley's
original  invoice  price  less  cost  of all damaged/missing items, plus certain
administrative  and  shipping  expenses.  At  October  1,  2005,  Deer  Valley's
contingent  repurchase liability under floor plan financing arrangements through
independent  dealers  was  approximately $8,043,773.  While homes that have been
repurchased  by  Deer Valley under floor-plan financing arrangements are usually
sold  to  other dealers, no assurance can be given that Deer Valley will be able
to  sell  to  other  dealers homes that it may be obligated to repurchase in the
future under such floor-plan financing arrangements or that Deer Valley will not
suffer  more losses with respect to, and as a consequence of, those arrangements
than  we  have  accrued  in  our  financial  statements.

     COMPETITION

     The  manufactured  housing  industry  is  highly  competitive  at  both the
manufacturing  and  retail levels, with competition based upon numerous factors,
including  total  price to the dealer, customization to homeowners' preferences,
product  features,  quality, warranty repair service and the terms of dealer and
retail  customer  financing. Deer Valley has many competitors, ranging from very
large,  experienced  and  well  financed  companies  to  small  and  specialized
manufacturers. There are numerous firms producing manufactured and modular homes
in the southeastern and south central United States, many of which are in direct
competition  with  us. In addition, certain of Deer Valley's competitors provide
retail  customers  with  financing  from  captive  finance  subsidiaries.

     Manufactured  homes  also  compete  with  other forms of housing, including
site-built and prefabricated homes. Historically, manufactured housing has had a
price  advantage  over  these  other  forms  of  housing.  That  advantage  has
deteriorated, however, as the credit market in the manufactured housing industry
has,  at  both  the  retail  and  wholesale  levels, continued to tighten, while
interest rates for site-built houses in recent years have been at historic lows,
thus  increasing  the  competitive  pressures  on  manufactured  housing.

                                       10
<PAGE>

     The  capital  requirements  for  entry  as  a  producer in the manufactured
housing  industry  are  relatively small. However, Deer Valley believes that the
qualifications  for  obtaining  inventory  financing,  which  are based upon the
financial  strength  of  the manufacturer and each of its dealers, have recently
become  more  difficult  to  meet due to the departure of financial institutions
from  the  market  and  efforts of our competitors to add dealers to their sales
network.

     Deer  Valley  believes  that  its  willingness to customize floor plans and
design features to match customer preferences, provide factory provided trim-out
and  installation  services,  and  efficient  customer  service is the principal
factor  which differentiates it from most of its competitors in the manufactured
housing  industry.

     COMPETITIVE  NICHE

     We  believe  that  we  have certain competitive advantages in our market as
described  below:

     WE  CONCENTRATE  OUR EFFORTS ON MANUFACTURING AND MARKETING TOP QUALITY HUD
CODE  HOMES

     By  focusing  our  manufacturing efforts exclusively on HUD Code homes on a
cost-effective basis and relying upon our strong network of regional independent
dealers  within  our  geographical  market,  we  have  been able to minimize our
administrative  and  marketing  expenses  while  providing  our customers with a
competitively  priced  product  that maximizes value for the purchase price paid
for  the  home.

     WE  FOCUS UPON PRODUCING A SUPERIOR QUALITY HOME, WITH ATTENTION TO DETAIL,
QUALITY  MATERIALS,  AND  SERVICE  TO  OUR  CUSTOMERS.

     By  focusing our manufacturing efforts on the fastest growing sector of the
manufactured housing industry, and by paying attention to manufacturing details,
procuring  quality  components and raw materials, and providing factory-provided
trim-out options and service capabilities to our customers, we have focused upon
servicing our customers that purchase a manufactured home from us.  By providing
factory  trim-out services and walk-through services to a customer, we have been
able  to  respond  quickly  to  customer  inquiries  to  ensure  that our retail
customers  are  satisfied  with  the  quality  of  our  home  products.

     WE PRODUCE A QUALITY MANUFACTURED HOME PRODUCT THAT IS COMPETITIVELY PRICED

     By focusing our efforts on controlling costs and maintaining a high quality
manufacturing  facility, we have been able to provide a home product that offers
a high quality product at an attractive value.  Our multi-section homes sold for
an  average retail price that ranges from $59,000 to $119,000 in 2005, excluding
land  costs.

     WE HAVE AN EXPERIENCED MANAGEMENT TEAM THAT HAS EXTENSIVE EXPERIENCE IN THE
MANUFACTURED  HOUSING  BUSINESS

     Our  management  team  is  made  up  of  seasoned  industry veterans in key
leadership  positions  whose  interests  are  closely  aligned with those of our
shareholders.  Some  of  our  senior  management  team  members  will  receive
substantial  additional payments that result from the acquisition of Deer Valley
by  the  Company,  depending  upon  the future success and profitability of Deer
Valley.

                                       11
<PAGE>

     WE  HAVE  A  STRONG  NETWORK  OF  INDEPENDENT  DEALERS

     We  have  a  strong network of independent dealers that operate in a highly
fragmented  industry  that consists of approximately 8,000 dealers in the United
States.  We  do  not own any company retail stores and do not have any financial
or  insurance-related  services  that  we  provide to our customers that can add
significant  administrative  expense  to  Deer  Valley.  We  maintain  close
relationships  with  each  of  our independent dealers and carefully monitor our
service responsibilities to the customers that purchase a manufactured home from
us.  We also provide significant volume discounts to our dealers in an effort to
maintain  a  strong  network  of  independent  dealers.

     REGULATION

     Deer  Valley's manufactured homes are subject to a number of federal, state
and local laws. Construction of manufactured housing is governed by the National
Manufactured Housing Construction and Safety Standards Act of 1974 ("1974 Act").
In  1976,  HUD  issued regulations under the 1974 Act establishing comprehensive
national  construction  standards.  The  HUD  regulations  cover  all aspects of
manufactured  home  construction,  including  structural integrity, fire safety,
wind  loads,  thermal  protection,  plumbing  and  electrical.  Such regulations
preempt  conflicting  state  and  local regulations. Deer Valley's manufacturing
facilities  and the plans and specifications of its manufactured homes have been
approved  by  a  HUD-designated  inspection agency. An independent, HUD-approved
third-party  inspector  checks  each  of  Deer  Valley's  manufactured homes for
compliance  during  at  least  one  phase  of construction. In 1994, HUD amended
manufactured  home  construction  safety  standards  to  improve  the wind force
resistance  of  manufactured  homes sold for occupancy in coastal areas prone to
hurricanes.  Failure to comply with the HUD regulations could expose Deer Valley
to  a  wide  variety  of sanctions, including closing Deer Valley's plants. Deer
Valley  believes  its  manufactured  homes  meet  or  surpass  all  present  HUD
requirements.

     Manufactured,  modular  and  site-built  homes  are  all  built  with
particleboard,  paneling  and  other  products that contain formaldehyde resins.
Since  February  1985,  HUD  has  regulated  the  allowable  concentration  of
formaldehyde  in  certain  products  used  in  manufactured  homes  and requires
manufacturers  to warn purchasers concerning formaldehyde associated risks. Deer
Valley  currently  uses  materials  in  its  manufactured  homes  that  meet HUD
standards  for  formaldehyde  emissions  and  that  otherwise  comply  with  HUD
regulations  in  this  regard.  In  addition, certain components of manufactured
homes  are  subject  to  regulation  by  the  Consumer Product Safety Commission
("CPSC") which is empowered to ban the use of component materials believed to be
hazardous  to  health  and  to  require  the  manufacturer  to repair defects in
components of its homes. The CPSC, the Environmental Protection Agency and other
governmental  agencies  are  evaluating the effects of formaldehyde. In February
1983,  the  Federal Trade Commission adopted regulations requiring disclosure of
manufactured  home's  insulation  specifications.

     Deer  Valley's  manufactured  and  modular  homes are also subject to local
zoning  and  housing  regulations.  A  number of states require manufactured and
modular  home  producers  to  post  bonds to ensure the satisfaction of consumer
warranty  claims.  A  number  of  states  have  adopted procedures governing the
installation  of manufactured and modular homes. Utility connections are subject
to  state and local regulation, and must be complied with by the dealer or other
person  installing  the  home.

     RISK  FACTORS

     The  ownership  of  our  common  stock  involves  a  number  of  risks  and
uncertainties.  You should carefully consider the following risks, together with
the information provided elsewhere in this Report. The risks described below are
not  the  only ones facing us. Additional risks that are currently unknown to us
or  that  we currently consider to be immaterial may also impair our business or
adversely  affect  our  financial  condition  or  results  of  operations.

                                       12
<PAGE>

     RISKS  RELATED  TO  THE  ACQUISITION  OF  DEER  VALLEY

     WE  HAVE  A  LIMITED OPERATING HISTORY WHICH MAKES IT DIFFICULT TO EVALUATE
OUR  FUTURE  PROSPECTS  AND  RESULTS  OF  OPERATIONS.

     In  2005,  we  discontinued all business operations in order to concentrate
upon finding an appropriate acquisition transaction.  Prior to that time, we had
engaged  in  providing consulting and related services to private companies that
sought  to become reporting companies under the Securities Exchange Act of 1934,
and  we were registered as a "Business Development Company" under the Investment
Company  Act  of 1940.  Prior to the acquisition by our wholly-owned subsidiary,
DVA,  we  terminated  our  status  as  a  Business Development Company under the
Investment  Company  Act.  Because  Deer  Valley's  business  will  be  our only
operating business, we will need to consolidate our operations and integrate the
management  of  our  operations.  No assurances can be given that the results of
operations  of  Deer Valley after the acquisition will not be adversely affected
or  that  our  new  management  team will be able to successfully integrate Deer
Valley's  operations.  The past results of the operations of Deer Valley are not
necessarily  indicative  of the future results of operations of Deer Valley.  We
may also experience difficulties in assimilating the operations and personnel of
Deer  Valley's  operations  as  part  of  our  combined  business.

     DEER  VALLEY  HAS BEEN OPERATED AS A PRIVATE COMPANY THAT IS NOT SUBJECT TO
SARBANES-OXLEY  REGULATIONS  AND, THEREFORE, MAY LACK THE FINANCIAL CONTROLS AND
PROCEDURES  OF  PUBLIC  COMPANIES

     The  management  of  Deer  Valley  has  not  been required to establish and
maintain  an  internal  or financial control infrastructure that is necessary to
meet  the  standards  of  a  public  company that is required to comply with the
provisions  of  the  Securities  Exchange  Act.  There  can  be  no guarantee or
assurances  given  that  there  are  no  significant  deficiencies  or  material
weaknesses  in  the quality of Deer Valley's financial controls.  As a result of
the  acquisition  of  Deer  Valley,  we  will  be  required  to  comply with the
provisions  of  Sarbanes-Oxley,  including  standards for internal and financial
controls,  in connection with Deer Valley's operations.  The cost to Deer Valley
of such compliance could be substantial and could have a material adverse effect
on  our  results  of  operations.

     RISKS  RELATED  TO  OUR  BUSINESS

     WE  OPERATE IN AN INDUSTRY THAT HAS EXPERIENCED A PROLONGED AND SIGNIFICANT
DOWNTURN

     In  recent years, the manufactured housing industry experienced a prolonged
and  significant  downturn  as  consumer  lenders  began to tighten underwriting
standards and curtail credit availability in response to higher than anticipated
rates  of  loan defaults and significant losses upon the repossession and resale
of  homes  securing  defaulted  loans.  According  to  the  Manufactured Housing
Institute, domestic shipments of manufactured homes peaked in calendar year 1998
with  the  shipment  of  372,843  homes,  before declining to a total of 130,802
manufactured  homes  in calendar year 2004.  The manufactured housing industry's
share of new single-family housing starts also increased to 24% in calendar year
1997  before  declining  to  7.5%  of  all  new  single-family housing starts in
calendar  year  2004.  Other  causes of the downturn include a reduced number of
consumer  lenders  in  the  traditional  chattel  (home-only) lending sector and

                                       13
<PAGE>

higher  interest  rates  on  home-only  loans.  These  factors  have resulted in
declining  wholesale  shipments,  excess  manufacturing and retail locations and
surplus  inventory.

     THE  CYCLICAL  NATURE  OF THE MANUFACTURED HOUSING INDUSTRY COULD CAUSE OUR
REVENUES  AND  OPERATING RESULTS TO FLUCTUATE, AND WE EXPECT THIS CYCLICALITY TO
CONTINUE  IN  THE  FUTURE

     The  manufactured  housing industry is highly cyclical and is influenced by
many  national  and  regional  economic  and  demographic  factors,  including:

     -     the  availability  of  consumer  financing  for  homebuyers;

     -     the  availability  of  wholesale  financing  for  retailers;

     -     consumer  confidence;

     -     interest  rates;

     -     demographic  and  employment  trends;

     -     income  levels;

     -     housing  demand;

     -     general  economic conditions, including inflation and recessions; and

     -     the  availability  of  suitable  home  sites.

     According to the Manufactured Housing Institute, calendar year 2004 was the
sixth  consecutive  year  of  declining  HUD-Code  shipments of new manufactured
homes.  For  much  of  the 1990's, there was an increase in the number of retail
dealers and manufacturing capacity and liberalization of credit standards.  As a
result  of higher than anticipated rates of loan defaults and significant losses
incurred through the repossession and resale of manufactured homes, many lenders
raised  their interest rates and tightened their credit standards.  In addition,
a  number  of lenders discontinued their loan activities in the industry.  While
there  has  been  a  recent significant increase in the number of single-section
manufactured  homes  that have been purchased due to Hurricane Katrina and other
hurricanes,  the  manufactured  housing  industry is clearly a cyclical industry
that  depends  upon general economic conditions, consumer confidence, employment
and income levels and continuing competitive advantages.  We cannot predict what
competitive  and  industry  conditions that will impact our business, or to what
extent  their  impact  will  be  on  our  future  results  of  operations.

     As  a  result of the foregoing economic, demographic and other factors, our
revenues  and  operating results could fluctuate, and we expect them to continue
to  fluctuate  in  the  future.

     OUR  LIQUIDITY  AND  ABILITY  TO  RAISE  CAPITAL  MAY  BE  LIMITED

     We  may  need  to obtain additional debt or equity financing in the future.
The type, timing and terms of the financing selected by us will depend on, among
other  things,  our  cash needs, the availability of other financing sources and
prevailing  conditions  in the financial markets. There can be no assurance that
any  of  these  sources will be available to us at any time or that they will be
available  on  satisfactory  terms.

                                       14
<PAGE>

     WE ARE DEPENDENT UPON THE AVAILABILITY OF CONSUMER FINANCING FOR OUR RETAIL
CUSTOMERS

     Financing  for  our  retail  customers could be limited by more restrictive
credit standards and reduced financing by lenders, which could affect our sales.
Our  retail  customers  generally secure financing from third-party lenders, the
availability  of  which,  terms  and  costs  depend  on the lending practices of
financial  institutions,  government policies and economic and other conditions.
Quasi-  government  sponsored agencies such as Fannie Mae and Freddie Mac, which
serve  as  purchasers  of  loans  in  secondary financial markets, have recently
tightened  standards  for  manufactured housing loans that each institution will
purchase.  Lenders  have  also  tightened  credit  underwriting  standards  and
increased  interest rates for loans made to purchase manufactured homes, thereby
reducing  the availability of consumer financing options.  A consumer seeking to
finance  the  purchase  of a manufactured home without land will generally pay a
higher interest rate and have a shorter loan maturity than a consumer seeking to
finance  a  site-built  home.  Most states also classified manufactured homes as
personal  property  rather  than real property for purposes of taxation and lien
perfection  and  financing  for the purchase of manufactured homes is often more
difficult  than  conventional  mortgage financing.  If third-party financing for
manufactured  homes  were to be further restricted or curtailed, we could expect
to  experience  a  material  adverse  effect  on  our  results  of  operations.

     REDUCED  AVAILABILITY  OF  WHOLESALE FINANCING FOR INDUSTRY RETAILERS COULD
JEOPARDIZE  SALES  TO  OUR  DEALERS  AND  RETAILERS

     Manufactured  housing retailers generally finance their inventory purchases
with  wholesale  floor  plan financing provided by lending institutions. We rely
upon  our  independent  dealers  and retailers to finance their purchases of our
manufactured  homes  through  wholesale  floor plan financing arrangements.  Any
reduction  in  the  number  of floor plan lenders or tightening of the standards
affecting  their  purchases  of manufactured homes could have a material adverse
effect  upon  our  sales.  Reduced availability of floor plan lending may affect
the  inventory  levels  of our independent retailers, the number of retail sales
centers and related wholesale demand, and may also have an adverse effect on our
access  to  capital  on  an  ongoing  basis.

     TO  FINANCE  OUR  SALES,  WE  ROUTINELY ENTER INTO REPURCHASE AND GUARANTEE
OBLIGATIONS  WITH  THIRD-PARTY  LENDERS

     In  accordance with customary business practice in the manufactured housing
industry,  we  have  entered  into  repurchase agreements with various financial
institutions  and  other  credit  sources  who  provide  floor plan financing to
industry  retailers,  which  provide  that  in  the  event  of  a  default by an
independent  retailer  in  its  obligation  to  these credit sources, we will be
obligated to repurchase homes sold to retailers. Under these agreements, we have
agreed  to  repurchase  homes at declining prices over the term of the agreement
(which  in  most cases can be as long as 24 months).  The difference between the
gross  repurchase price and the price at which the repurchased manufactured home
can then be resold, which is typically discounted from the original sales price,
will  be  an  expense  to  us.  If  we are obligated to repurchase a significant
number of manufactured homes in the future, this would increase our costs, which
could  have  a negative effect on our earnings.  While we incurred no repurchase
obligations  in  2005,  we  estimate  that  our  potential obligation under such
repurchase  agreements  is  approximately  $8,043,773  as  of  October  1, 2005.

     We  believe  that  our  risk  of  loss under these repurchase agreements is
lessened  by  the  fact  that (1) our experience has shown that we have incurred
only  isolated  instances  of any repurchase liability; (2) our sales are spread
over a large number of independent dealers, thereby minimizing our risk; (3) the
price  that  we are obligated to pay under these repurchase agreements generally

                                       15
<PAGE>

declines over the period of the agreement and at a predetermined amount; and (4)
in  the event of a default by a dealer we believe that we will be able to resell
any  home  that  has  been  repurchased from a lender, thereby reducing our loss
contingency.  While  we  have  established  a  reserve  for  possible repurchase
losses, we cannot assure our investors that we will not incur material losses in
excess  of  these  reserves  in  the  future.

     THE  MANUFACTURED  HOUSING  INDUSTRY IS HIGHLY COMPETITIVE, AND COMPETITION
MAY  INCREASE  THE  ADVERSE  EFFECTS  OF  INDUSTRY  CONDITIONS

     The  manufactured housing industry is highly competitive.  We estimate that
there  are  approximately  100  manufacturers  in  the  U.S. in our industry and
approximately  8,000  retail  sales  centers  that  sell manufactured homes.  We
estimate  that the 10 largest manufacturers account for approximately 80 percent
of  the  sales  in  the  manufactured  housing  market.  Competition at both the
manufacturing  and retail levels is based upon several factors, including price,
product  features,  reputation  for  service  and  quality, retailer promotional
programs  and  the  terms  of  retail customer financing. In addition, our homes
compete  with  repossessed  homes  that  are  offered for sale in our markets. A
number  of our manufacturing competitors also have their own retail distribution
systems  and  consumer  finance  and  insurance operations. The ability to offer
consumer  finance  and  insurance  products may provide some competitors with an
advantage.  In  addition,  we compete against larger competitors that own retail
locations.  Our  products  compete  with  other  forms  of  low to moderate-cost
housing, including new and existing site-built homes, apartments, townhouses and
condominiums.  If  we are unable to compete effectively in this environment, our
sales and wholesale shipments could be reduced. As a result, our growth could be
limited.

     OUR  RESULTS  OF OPERATIONS CAN BE AFFECTED BY THE PRICING AND AVAILABILITY
OF  RAW  MATERIALS

     Increased  prices  and  the  unavailability  of  raw materials could have a
material  adverse  affect  on  us.  Recently the cost of wood and wood products,
gypsum  wall  board,  steel and insulation have increased.  Although we have not
experienced any severe or prolonged shortage of such building materials to date,
there  can  be  no assurance that sufficient supplies of wood and wood products,
gypsum  wallboard,  steel  and  insulation, as well as other raw materials, will
continue  to  be  available  to  us  on  satisfactory  terms.

     WE  ARE  CONCENTRATED  GEOGRAPHICALLY,  WHICH  COULD  HARM  OUR  BUSINESS

     In  2005,  100%  of  our  revenues were generated from the southeastern and
south  central regions of the U.S.  A decline in the demand for the manufactured
housing  in  these states and regions and/or a decline in the economies of these
regions  could  have  a  material  adverse  affect  on  our sales and results of
operations.

     IF  THE MANUFACTURED HOUSING INDUSTRY IS NOT ABLE TO SECURE FAVORABLE LOCAL
ZONING  ORDINANCES,  OUR SALES COULD DECLINE AND OUR BUSINESS COULD BE ADVERSELY
AFFECTED

     Manufactured housing communities and individual home placements are subject
to  local  zoning  ordinances  and  other  local regulations relating to utility
service  and  construction  of roadways. In the past, property owners often have
resisted  the  adoption  of  zoning  ordinances  permitting  the  location  of
manufactured  homes  in  residential  areas, which we believe has restricted the
growth of the industry. Manufactured homes may not achieve widespread acceptance
and  localities  may  not  adopt zoning ordinances permitting the development of
manufactured home communities. If the manufactured housing industry is unable to
secure  favorable  local  zoning  ordinances,  our  sales  could decline and our
business,  results  of  operations  and  financial  condition could be adversely
affected.

                                       16
<PAGE>

     OUR BUSINESS DEPENDS ON MAINTAINING GOOD RELATIONSHIPS WITH OUR INDEPENDENT
DEALERS

     We  currently  depend entirely on our independent dealers for substantially
all  retail  sales of our manufactured homes.  We do not have written agreements
with  these dealers, and these arrangements can be terminated by either party at
any  time.  We  have  carefully  evaluated  our  dealer  relationships  in  each
geographic  market.  Our  competitors  also  are  seeking to maintain and expand
their  relationships with quality independent dealers.  While we believe that we
have  excellent relationships with our independent dealers, we cannot assure our
investors  that  we  will be able to maintain these dealer relations, that these
dealers  will  continue  to  market  and sell our manufactured homes, that these
dealers  will  be successful, or that we will be able to attract new dealers and
retain  those  independent  dealers  that  have  successfully  sold  many of our
manufactured  homes.

     WE  COULD  INCUR  UNANTICIPATED COSTS ARISING FROM OUR WARRANTY OBLIGATIONS

     We  are  subject  to  routine warranty claims in our business.  Although we
maintain  reserves  for such claims, which to date have been adequate, we cannot
grant  any  assurances  that  our warranty expense levels will remain at current
levels  or that such reserves will continue to be adequate.  If we incur a large
number  of  warranty  claims that exceed our current warranty expense levels, we
could  have  a  material  adverse  affect  on  results  of  operations.

     IF  OUR DEALERS HAVE EXCESS INVENTORIES AND UNANTICIPATED REPOSSESSIONS, WE
COULD  BE  NEGATIVELY  AFFECTED  IN  OUR  SALES  AND  PROFIT  MARGINS

     When  manufactured  housing  inventories  and  repossessed  homes  increase
significantly,  manufacturers  in  our  industry  are immediately impacted.  The
consolidation  of  lenders and deterioration in availability of retail financing
of manufactured homes has negatively affected the manufactured housing industry.
Like  our  competitors,  we  could  be  impacted  by increases in inventories of
manufactured homes and an increase in the number of available repossessed homes.
In  order to increase our manufacturing capacity and increase our sales, we will
need  to  expand  our  manufacturing capabilities and obtain financing for these
efforts.  We  cannot  be assured that we will be able to obtain future financing
on  acceptable terms.  If we are unable to obtain additional financing, or if we
cannot  obtain  financing on acceptable terms, we may not be able to execute our
business  strategy  and  expand  our  sales.  In addition, the terms of any such
additional  financing  may  restrict  our  financial flexibility, including debt
obligations  that  we  may  incur  in the future, or may restrict our ability to
manage  our  business  as  we  had  intended.

     WE  OPERATE  IN  A  HIGHLY COMPETITIVE BUSINESS AND MANY OF OUR COMPETITORS
HAVE  STRONGER  BALANCE  SHEETS  AND  CASH  FLOWS,  AS WELL AS GREATER ACCESS TO
CAPITAL

     We compete in a highly competitive manufacturing industry.  Although retail
operations  and dealers that sell manufactured housing are varied and diverse, a
small  group of manufacturers account for most of the manufactured housing units
in  the  industry.  We  also  compete  with  site-built  homes,  apartments  and
townhouses.  To  successfully compete in this industry, we will need to continue
to  manufacture  a  quality product and provide superior service in the regional
markets  in  which  we  operate.

     THE  LOSS  OF  ANY  OF  OUR  EXECUTIVE OFFICERS COULD REDUCE OUR ABILITY TO
EXECUTE  OUR  BUSINESS  STRATEGY AND COULD HAVE A MATERIAL ADVERSE EFFECT ON OUR
BUSINESS  AND  RESULTS  OF  OPERATIONS

          We  are  dependent  to  a  significant  extent upon the efforts of our
management  team, particularly Joel Logan, President and General Manager of Deer
Valley,  Charles L. Murphree, Jr., Vice President and Regional Sales Director of

                                       17
<PAGE>

Deer  Valley  and  John  Steven Lawler, Director of Finance of Deer Valley.  The
loss  of  the services of one or more of our executive officers could impair our
ability to execute our business strategy and have a material adverse effect upon
our  business,  financial condition and results of operations. We currently have
no  key  man  life  insurance  for  any  of  our  executive  officers.

     RISKS RELATED TO AN INVESTMENT IN OUR SECURITIES

     WE  HAVE  NO  OPERATING  HISTORY  AS  A  PUBLIC  REPORTING  COMPANY

     Prior  to  the  Company's  acquisition  of  Deer  Valley,  we operated as a
Business  Development  Company  under  the  Investment  Company  Act of 1940 and
assisted  companies  that desired to become a publicly reporting company but had
minimal operations.  Accordingly, our management team has no prior experience in
operating  Deer  Valley  as  an  independent  public  company.  In addition, our
management  team  will  need  to  comply  with the numerous regulatory and other
requirements  applicable to independent public companies, including requirements
relating  to corporate governance, listing standards and securities and investor
relations  issues.

     THE  APPLICATION  OF  "PENNY STOCK" RULES COULD ADVERSELY EFFECT THE MARKET
PRICE  OF  OUR  STOCK

     U.S.  securities  laws  require  that  if  the price of our publicly traded
securities  is less than $5 per share, the open-market trading of our securities
will be subject to the "penny stock" rules.  These rules impose additional sales
restrictions on brokers/dealers who sell securities to persons that may not have
an  established  relationship  with  a  broker/dealer  or  may not qualify as an
accredited investor under U.S. securities laws.  If the penny stock rules apply,
a  broker/dealer  must  make  a  special  suitability  determination and receive
written  consent  from the purchaser prior to the transaction being consummated.
The  broker/dealer  must  also disclose the commissions that will be paid to the
broker/dealer and provide current quotations for the price of the security being
purchased.  The  broker/dealer  must  also  furnish  monthly statements to these
investors  disclosing  recent  price  information on the market in penny stocks.
These  additional  burdens imposed on brokers/dealers could restrict the ability
or  decrease the willingness of brokers/dealers to sell our common stock and may
result  in decreased liquidity for our shares and increase the transaction costs
for  engaging  in  securities  transactions  of  our  stock.

     OUR COMMON STOCK IS THINLY TRADED AND YOU MAY BE UNABLE TO SELL YOUR SHARES
OR  OTHERWISE  LIQUIDATE  YOUR  INVESTMENT

     We  cannot predict the extent to which an act of public market will develop
for  our  common  stock.  While  we  intent  to seek to apply for listing of our
securities  on  the  Nasdaq National Market or other securities exchanges in the
future, no assurances can be given that we will be able to successfully list our
shares  on  one  of  these  exchanges.

     WE  DO  NOT  EXPECT  TO  PAY  DIVIDENDS  ON  OUR  COMMON  STOCK

     We  do  not  expect  to  pay  any  dividends  on  our  common  stock in the
foreseeable  future.  The payment of dividends to our stockholders is subject to
the  discretion  of  our  board of directors, and various factors may prevent us
from  paying dividends. Such factors include our cash requirements and liquidity
and  the  requirements  of  state  corporate  and  other  laws.

                                       18
<PAGE>

     VOLATILITY  OF  STOCK  PRICE

     The price of our common stock may fluctuate widely, depending upon a number
of  factors,  many  of  which  are beyond our control. These factors include the
perceived  prospects  of our business and the manufactured housing industry as a
whole;  differences between our actual financial and operating results and those
expected  by  investors  and  analysts;  changes in analysts' recommendations or
projections;  changes  affecting  the availability of financing in the wholesale
and  consumer  lending markets; actions or announcements by competitors; changes
in  the  regulatory  environment  in  which  we  operate; and changes in general
economic  or  market conditions. In addition, stock markets generally experience
significant  price  and  volume volatility from time to time which may adversely
affect  the  market  price  of  our  common  stock  for reasons unrelated to our
performance.

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

     CAUTIONARY  NOTICE  REGARDING  FORWARD  LOOKING  STATEMENTS

     We  desire to take advantage of the "safe harbor" provisions of the Private
Securities  Litigation  Reform  Act  of 1995. This Report on Form 8-K contains a
number of forward-looking statements that reflect management's current views and
expectations  with respect to our business, strategies, products, future results
and  events  and financial performance. All statements made in this Report other
than  statements of historical fact, including statements that address operating
performance,  events or developments that management expects or anticipates will
or  may  occur  in  the  future,  including  statements  related  to distributor
channels,  volume  growth,  revenues,  profitability,  new products, adequacy of
funds  from  operations,  statements  expressing  general  optimism about future
operating  results  and  non-historical  information,  are  forward  looking
statements.  In  particular,  the  words  "believe,"  "expect,"  "intend,"
"anticipate,"  "estimate,"  "may,"  variations  of  such  words,  and  similar
expressions identify forward-looking statements, but are not the exclusive means
of  identifying  such  statements  and  their  absence  does  not  mean that the
statement  is  not forward-looking. These forward-looking statements are subject
to  certain risks and uncertainties, including those discussed below. Our actual
results,  performance  or  achievements  could differ materially from historical
results  as  well  as  those  expressed  in,  anticipated  or  implied  by these
forward-looking  statements.  We do not undertake any obligation to revise these
forward-looking  statements  to  reflect  any  future  events  or circumstances.

     Readers  should  not  place  undue  reliance  on  these  forward-looking
statements, which are based on management's current expectations and projections
about  future  events,  are not guarantees of future performance, are subject to
risks, uncertainties and assumptions (including those described below) and apply
only  as  of  the  date  of  this  Report.  Our  actual  results, performance or
achievements  could  differ materially from the results expressed in, or implied
by, these forward-looking statements.  Factors that could cause or contribute to
such differences include, but are not limited to, those discussed below in "Risk
Factors"  as  well as those discussed elsewhere in this Report, and the risks to
be  discussed in our next Annual Report on form 10-KSB and in the press releases
and  other  communications  to shareholders issued by us from time to time which
attempt  to  advise  interested parties of the risks and factors that may affect
our  business.  We  undertake  no  obligation  to  publicly update or revise any
forward-looking  statements,  whether  as  a  result  of new information, future
events  or  otherwise.

OVERVIEW

     At  the  end  of  2005,  Cytation  had nominal operations.  The Company had
revenues  of  $59,114  in  fiscal  year  2005, as compared to $240,368 in fiscal
year  2004.  The  Company  had  a  net  loss of $173,605 in fiscal year 2005, as
compared  to a net loss of $696,689 in fiscal year 2004.  The differences in the
foregoing  figures are the result of Cytation's discontinuation of operations in
contemplation  of  a reverse merger, which did not occur, and of the purchase of
Deer  Valley.  Because  Cytation  discontinued its prior operations in the first

                                       19
<PAGE>

quarter  of  2005  and  was  a  shell  company  (as defined in Rule 12b-2 of the
Exchange  Act)  from the first quarter of 2005 through January 18, 2006, because
Deer  Valley constitutes all of the Company's operations, and because management
does  not  believe  that  it  is informative or useful to compare the results of
operations  for  the  year  ended  December  31,  2005 on an unaudited pro forma
condensed  combined consolidated basis, giving effect to the acquisition of Deer
Valley,  as  compared  to  fiscal  year  2004,  the remainder of this discussion
relates  to  the  operations  of Cytation's newly acquired operating subsidiary,
Deer  Valley.  In  conjunction  with  this  discussion  it  is  imperative  that
investors  read  the  footnotes  to  the  financial  statements attached to this
filing.

     After  the  acquisition  of  Deer  Valley was completed by DVA, Deer Valley
constitutes  all of our operations.  Deer Valley is a wholly-owned subsidiary of
DVA,  which  is  a  wholly-owned  subsidiary of the Company.     Deer Valley was
formed  in January, 2004, and its offices and manufacturing plant are located in
Guin,  Alabama.  Deer  Valley  manufactures and designs manufactured homes which
are  sold to a network of independent dealers which are located primarily in the
southeastern  and  south  central  regions  of  the  United States.  Deer Valley
operates  its  manufacturing  facility  and  business  offices in Guin, Alabama.

     When  evaluating  the  Company's  financial  condition  and  operating
performance,  the  most  important matters on which the company's executives are
currently  focusing are raising additional capital and establishing a new credit
line  with  a  larger  bank, in order to facilitate growth.  The key performance
indicators  management  examines  are  (1)  the  Company's  production  rate, in
"floors"  produced  per  day,  (2)  the  cost  of sales, and (3) the size of the
Company's  sales backlog.  For more information on these performance indicators,
please  see the attached financial statements and notes thereto and  the section
of  this  document  entitled  "Description  of  Business."


RESULTS  OF  OPERATIONS

     The  following  discussion  of  our  financial  condition  and  results  of
operations should be read in conjunction with our financial statements, included
herewith.  This  discussion  should  not  be construed to imply that the results
discussed  herein  will  necessarily  continue  into  the  future,  or  that any
conclusion  reached  herein  will  necessarily be indicative of actual operating
results  in  the  future.  Such  discussion  represents  only  the  best present
assessment  by  our  management.  Historical financial information presented for
the  year  ended December 31, 2005 and the year ended December 31, 2004, is that
of  the  Company  on  a  consolidated  versus  combined  basis  with Deer Valley
Homebuilders,  Inc.,  which  reflects  the  Company's acquisition of Deer Valley
Homebuilders,  Inc. on January 18, 2006, pursuant to the terms of the Securities
Purchase  and  Share  Exchange  Agreement.

HISTORICAL  RESULTS  - FISCAL YEAR ENDED DECEMBER 31, 2005; COMPARISON OF FISCAL
YEAR  ENDED  DECEMBER  31,  2004.

REVENUES.  Overall  net  revenues  for  the  year  ended  December 31, 2005 were
$35,717,073.  In  addition, overall net revenues for the year ended December 31,
2004  were  $15,394,215.  The  increase  of  $20,322,858  is  a direct result of
increased  sales and production of homes which increased from 655 floors in 2004
to  1,385  floors  in  2005.

SELLING,  GENERAL,  AND  ADMINISTRATIVE  EXPENSES.  General  and  administrative
expenses  consisted  of  payroll and related expenses for executive, accounting,
and  administrative  personnel,  professional  fees, and other general corporate
expenses.  Selling,  general,  and  administrative  expenses  for the year ended
December  31,  2005  were  $2,996,023.  In  addition, general and administrative
expenses  for  the  year ended December 31, 2004 were $1,559,333.  These general
and  administrative  costs have increased primarily due to increased production,

                                       20
<PAGE>

sales,  and  operating  expenses.  The  production  direct  cost  of  goods  was
generally  in  the  same ratio to sales for both periods with increased quantity
discounts  being  offset  by  a  rise  in  material  cost.  The remainder of the
increase  was  due  to salary expenses, which increased from $894,722 in 2004 to
$1,423,298  in  2005.

NET  INCOME  (LOSS).  The  net  income  for the year ended December 31, 2005 was
$3,366,658.  The net income for the year ended December 31, 2004 was $1,010,506.
The increase in net income is primarily due to increased production and sales of
Deer  Valley's  operations.  Because  of  this  and  because fixed expenses were
spread over a significantly larger number of units produced with no reduction in
price  per  unit, the gross profit margin was greater in 2005 than in 2004.  The
increase  in  production  can  be  seen  in a comparison of daily output.  As of
December 31, 2004, Deer Valley produced 4 floors per day, whereas as of December
31,  2005,  Deer  Valley  produced  7  floors  per  day.

LIQUIDITY  AND  CAPITAL  RESOURCES

     Management  believes  that  the  Company  has  sufficient  cash  flow  from
operations,  available  bank  borrowings, cash, and cash equivalents to meet its
short-term  working  capital requirements for the next 12 months.  The Company's
sales  of manufactured homes generate an average positive cash flow in excess of
$281,000  per  month.  Should  our  costs  and expenses prove to be greater than
we  currently  anticipate,  or  should  we change our current business plan in a
manner  which  will  increase  or accelerate our anticipated costs and expenses,
such  as  through  the acquisition of new products, the depletion of our working
capital  would  be  accelerated.  Management  believes that the Company may need
additional  working  capital  to  sustain its present rate of growth in the long
term.  Accordingly,  the  Company  may  seek  additional  equity financing in an
amount  up  to  $3,000,000.

     The  company  spends  its  cash  to  pay  expenses and to fund increases in
production  capacity.  To  the  extent  that  it  becomes  necessary  to  raise
additional  cash in the future as our current cash and working capital resources
are  depleted,  we  will  seek to raise it through the public or private sale of
debt or equity securities, the procurement of advances on contracts or licenses,
funding  from  joint-venture or strategic partners, debt financing or short-term
loans,  or  a  combination  of  the  foregoing.  We  also  may  seek  to satisfy
indebtedness  without  any  cash  outlay through the private issuance of debt or
equity  securities.

     The Company is contingently liable under the terms of repurchase agreements
with  financial  institutions providing inventory financing for retailers of the
Company's  products.  These  arrangements,  which are customary in the industry,
provide for the repurchase of products sold to retailers in the event of default
by  the  retailer.  The  risk  of  loss  under  these  agreements is spread over
numerous  retailers.  The  price  the  Company  is  obligated  to  pay generally
declines  over  the  period of the agreement (typically 18 to 24 months) and the
risk  of  loss  is  further reduced by the sale value of repurchased homes.  The
maximum  amount  for  which  the  Company  is  contingently  liable  under  such
agreements  amounted to $9,600,519 and $4,516,365 at December 31, 2005 and 2004,
respectively.  The remaining outstanding contingent liability arising from sales
to  dealers  prior to December 31, 2004 amounted to $525,000 on the date of this
filing.  As  of  December  31,  2005  and  December  31, 2004, the company had a
reserve of $35,000 and $3,500, respectively, for future repurchase losses, based
on  prior  experience  and  an evaluation of dealers' financial conditions.  The
Company  to  date has not experienced significant losses under these agreements,
and  management  does  not expect any future losses to have a material effect on
the  accompanying  financial  statements.  The  risk of loss which we face under
these  repurchase agreements is also lessened by additional factors listed below
under  "Reserve  for  Repurchase  Commitments."

                                       21
<PAGE>

FINANCING

     The  Company  has a fixed rate revolving line of credit with State Bank and
Trust  of  Guin,  Alabama.  Under  this  line of credit entered into on March 3,
2004,  the  Company  can  make  loan draws for business purposes up to a maximum
amount of $500,528 in the aggregate.  Amounts drawn on the line of credit accrue
interest  at  the fixed interest rate of 5.5%.  The line of credit matures March
25, 2005 and is secured by inventory and accounts receivable of the Company.  As
of  December  31,  2005, no amounts were drawn and outstanding under the line of
credit  arrangement.

     In  addition  to  the  revolving  line of credit described in the preceding
paragraph,  the  Company,  during  its normal course of business, is required to
issue  irrevocable  standby  letters of credit in the favor of independent third
party  beneficiaries.  As  of  December 31, 2005 the following letters of credit
were  issued  and  in  force:

     Letter  of  Credit  No.  98  issued  through  State  Bank  &  Trust  in the
     amount  of  $400,000  to the favor of beneficiary Bombardier Capital, Inc.,
     issued  January  27,  2005  and expiring January 27, 2006, pending renewal.
     Personally  guaranteed by Joel Logan, President and General Manager of Deer
     Valley.

     Letter  of  Credit  No.  93  issued  through  State  Bank  &  Trust  in the
     amount  of  $100,000 to the favor of beneficiary 21st Mortgage Corporation,
     issued  May  3,  2005 and expiring May 3, 2006, pending renewal. Personally
     guaranteed  by  the  three  largest  former  shareholders  of  Deer Valley.

     Letter  of  Credit  No.  97  issued  through  State  Bank  &  Trust  in the
     amount  of  $150,000  to the favor of Textron Financial Corporation, issued
     September  21,  2005  and  expiring  September  21,  2006, pending renewal.

     All  of  the  Letters  of  Credit above are required under the terms of the
Repurchase  Agreements  described  below  in  the  section entitled "Reserve for
Repurchase  Commitments."  As of December 31, 2005, no amounts had been drawn on
the  above  irrevocable  letters  of  credit  by  the  beneficiaries.

     The Company is also obligated under a Promissory Note payable to State Bank
&  Trust  of Guin, Alabama (the "B&T Note").  The B&T Note is payable in monthly
installments  of  $10,000  (which  includes  interest  at  5.00%) and matures on
November  11, 2008.  The B&T Note is secured by all assets of the Company and is
personally  guaranteed  by  two  major  stockholders  of  the  Company.

     Management  does  not  believe  that  current debt commitments will make it
difficult  to  secure additional debt or equity financing, since the company has
no  significant  debt  other  than  long-term mortgages, trade payables, and the
earnout  agreement  referenced  in  "Off-Balance  Sheet  Arrangements"  below.

CRITICAL  ACCOUNTING  POLICIES

     Our  discussion  and  analysis  of  our  financial condition and results of
operations  are based upon our financial statements, which have been prepared in
accordance with accounting principles generally accepted in the United States of
America.  The preparation of these consolidated financial statements requires us
to  make  estimates  and  judgments  that affect the reported amounts of assets,
liabilities, revenues and expenses, and related disclosures of contingent assets
and  liabilities.  For  a  description of those estimates, see Note 1, Nature of
Business  ,  Basis  of  Presentation,  and  Summary  of  Significant  Accounting
Policies, contained in the explanatory notes to Deer Valley Homebuilders, Inc.'s

                                       22
<PAGE>

financial  statements  for the fiscal year ended December 31, 2005, contained in
this  filing.  On  an ongoing  basis, we evaluate our estimates, including those
related  to reserves, deferred  tax  assets  and valuation allowance, impairment
of  long-lived  assets,  fair  value  of  equity  instruments  issued  to
consultants  for  services,  and estimates  of  costs to complete contracts.  We
base our estimates on historical experience  and  on  various  other assumptions
which  we  believe to be reasonable under  the  circumstances,  the  results  of
which  form  the  basis  for  making  judgments  about  the  carrying  value  of
assets  and  liabilities  which are not readily  apparent  from  other  sources.
Actual  results  may  differ from these estimates  under  different  assumptions
or  conditions.  However,  we believe that our  estimates,  including  those for
the  above-described  items,  are  reasonable.

CRITICAL  ACCOUNTING  ESTIMATES

     Management  is  aware that certain changes in accounting estimates employed
in  generating  financial  statements  can have the effect of making the Company
look  more  or less profitable than it actually is.  Management does not believe
that either the Company or its auditors have made any such changes in accounting
estimates.  A  summary of the most critical accounting estimates employed by the
Company  in  generating  financial  statements  follows  below.

WARRANTIES

     We  provide  our  retail  buyers  with a one-year limited warranty covering
defects  in  material or workmanship, including plumbing and electrical systems.
We  record  a  liability  for  estimated future warranty costs relating to homes
sold,  based  upon  our assessment of historical experience and industry trends.
In  making  this  estimate, we evaluate historical sales amounts, warranty costs
related  to  homes  sold  and timing in which any work orders are completed.  We
have  a  reserve  for  estimated warranties of $750,000 as of December 31, 2005,
compared to $550,000 as of December 31, 2004.  Although we maintain reserves for
such  claims, there can be no assurance that warranty expense levels will remain
at  current  levels or that the reserves that we have set aside will continue to
be  adequate.  A  large  number  of  warranty  claims  which  exceed our current
warranty expense levels could have a material adverse affect upon our results of
operations.

VOLUME  INCENTIVES  PAYABLE

     We  have  relied  upon volume incentive payments to our independent dealers
who retail our products.  These volume incentive payments are accounted for as a
reduction  to  gross  sales,  and  are  estimated  and accrued when sales of our
manufactured  homes  are  made  to  our  independent  dealers.  Volume incentive
reserves  are  recorded  based  upon the annualized purchases of our independent
dealers  who purchase a qualifying amount of home products from us.  We accrue a
liability  to  our  dealers, based upon estimates derived from historical payout
rates.  Volume  incentive  costs  represent a significant expense to us, and any
significant  changes  in  actual  payouts  could  have  an adverse affect on our
financial  performance.

RESERVE  FOR  REPURCHASE  COMMITMENTS

     Most  of  our independent dealers finance their purchases under a wholesale
floor  plan  financing  arrangement under which a financial institution provides
the  dealer  with  a  loan  for  the  purchase price of the home and maintains a
security  interest  in  the home as collateral.  When entering into a floor plan
arrangement,  the  financial institution routinely requires that we enter into a
separate  repurchase  agreement  with  the lender, under which we are obligated,
upon  default  by the independent dealer, to repurchase the manufactured home at
our  original  invoice  price  less  the  cost  of  administrative  and shipping
expenses.  Our  potential  loss  under  a repurchase obligation depends upon the
estimated net resale value of the home, as compared to the repurchase price that

                                       23
<PAGE>

we  are  obligated  to  pay.  This  amount generally declines on a predetermined
schedule  over  a  period  that  usually  does  not  exceed  24  months.

     The risk of loss that we face under these repurchase agreements is lessened
by  several  factors,  including  the  following:

      (i) the  sales  of  our  products  are spread over a number of independent
          dealers,
     (ii) we have  had  only  isolated  instances  where  we  have  incurred  a
          repurchase  obligation,
    (iii) the price  we  are  obligated  to  pay  under  such  repurchase
          agreements declines  based  upon a predetermined amount over a period
          which  usually  does  not  exceed  24  months,  and
     (iv) we have  been  able  to  resell  homes  repurchased  from  lenders at
          current  market  prices,  although there is no guarantee that we will
          continue  to  be  able  to  do  so.

     The  maximum amount for which the Company is contingently liable under such
agreements amounted to $9,600,519 at December 31, 2005.  As of December 31, 2005
and  December  31,  2004  we  had a reserve of $35,000 and $3,500, respectively,
established  for  future repurchase commitments, based upon our prior experience
and  evaluation  of our independent dealers' financial conditions.  Because Deer
Valley  to  date  has  not  experienced  any  significant  losses  under  these
agreements,  management  does  not  expect  any future losses to have a material
effect  on  our  accompanying  financial  statements.

REVENUE  RECOGNITION

     Revenue for our products that are sold to independent dealers are generally
recorded  when  all of the following conditions have been met:  (i) an order for
the  home  has  been received from the dealer; (ii) an agreement with respect to
payment terms has been received; and (iii) the home has been shipped and risk of
loss  has  passed  to  the  dealer.

RECENT  ACCOUNTING  PRONOUNCEMENTS

     In  December  2004,  the FASB issued SFAS No.153, "Exchanges of Nonmonetary
Assets,  an  amendment  of  APB  Opinion  No.  29,  Accounting  for  Nonmonetary
Transactions."  The  amendments made by Statement 153 are based on the principle
that  exchanges of nonmonetary assets should be measured based on the fair value
of the assets exchanged.  Further, the amendments eliminate the narrow exception
for  nonmonetary  exchanges  of  similar productive assets and replace it with a
broader  exception  for  exchanges  of  nonmonetary  assets  that  do  not  have
commercial  substance.  Previously,  Opinion 29 required that the accounting for
an  exchange  of  a  productive  asset  for  a  similar  productive  asset or an
equivalent  interest  in the same or similar productive asset should be based on
the recorded amount of the asset relinquished.  Opinion 29 provided an exception
to  its  basic  measurement  principle  (fair  value)  for  exchanges of similar
productive  assets.  The  FASB  believes  that  exception  required  that  some
nonmonetary  exchanges,  although  commercially  substantive,  be  recorded on a
carryover  basis.  By  focusing  the  exception  on  exchanges  which  lack
commercial  substance,  the  FASB  believes  this  statement  produces financial
reporting  which  more  faithfully  represents  the  economics  of  the
transactions.  SFAS  153 is effective  for nonmonetary asset exchanges occurring
in  fiscal  periods  beginning  after  June  15,  2005.  Earlier  application is
permitted  for nonmonetary asset exchanges occurring in fiscal periods beginning
after  the  date  of issuance.  The provisions  of  SFAS  153  shall  be applied
prospectively.  The  Company  has  evaluated  the  impact  of  the  adoption  of
SFAS  153,  and  does  not  believe  the  impact  will  be  significant  to  the
company's  overall  results  of  operations  or  financial  position.

     In  December 2004, the FASB issued SFAS No.123 (revised 2004), "Share-Based
Payment".  SFAS  123(R)  will  provide  investors  and  other users of financial
statements  with  more  complete  and neutral financial information by requiring

                                       24
<PAGE>

that  the  compensation  cost  relating  to  share-based payment transactions be
recognized in financial statements. That cost will be measured based on the fair
value  of  the equity or liability instruments issued. SFAS 123(R) covers a wide
range  of  share-based  compensation  arrangements  including  share  options,
restricted share plans, performance-based awards, share appreciation rights, and
employee  share  purchase  plans.  SFAS  123(R) replaces FASB Statement No. 123,
"Accounting  for  Stock-Based  Compensation", and supersedes APB Opinion No. 25,
"Accounting  for  Stock  Issued  to  Employees."  SFAS 123, as originally issued
in  1995,  established  as  preferable  a  fair-value-based method of accounting
for  share-based  payment  transactions  with  employees.  However,  that
statement  permitted  entities the option of continuing to apply the guidance in
Opinion  25, as long as the footnotes to financial statements disclosed what net
income  would  have  been  had the preferable fair-value-based method been used.
Public  entities  (other  than  those  filing as small business issuers) will be
required to apply SFAS 123(R) as of the first interim or annual reporting period
which  begins  after  June  15,  2005.  For  public  entities  filing  as  small
business  issuers,  SFAS 123(R)  is  applicable  as  of  the  beginning  of  the
first  interim  or  annual  reporting  period beginning after December 15, 2005.
Once  the  standard  is  adopted, we currently expect full-year 2006 diluted net
earnings  per  share  to  be  reduced  by  approximately  $.01 for stock option.
Application  of  this  pronouncement requires significant judgment regarding the
inputs to an option pricing model, including stock price volatility and employee
exercise  behavior.  Most  of  these  inputs  are either highly dependent on the
current  economic  environment  at the date of grant or forward-looking over the
expected  term  of  the  award.  As  a  result, the actual impact of adoption on
earnings  for 2006 could differ significantly from our current estimate.  We are
currently considering the modified prospective method of transition, which would
be  first  effective  for  our  2006  fiscal  first  quarter.

     In  December  2004,  the  Financial  Accounting  Standards Board issued two
FASB  Staff  Positions-FSP  FAS  109-1,  Application  of  FASB  Statement  109
"Accounting  for  Income  Taxes"  to  the  Tax Deduction on Qualified Production
Activities  Provided by  the  American  Jobs  Creation  Act of 2004, and FSP FAS
109-2 Accounting and Disclosure  Guidance  for the Foreign Earnings Repatriation
Provision  within  the  American  Jobs  Creation  Act  of 2004. Neither of these
affected the Company as it does  not  participate  in  the  related  activities.

PROPERTY

     The  Company's  executive  and  operating  offices  are  located  at  4902
Eisenhower  Blvd.,  Suite  185,  Tampa,  FL  33634.  The telephone number at the
Company's  executive  offices  is  (813)  885-5998.  Deer Valley's manufacturing
plant  and  offices are located at 205 Carriage Street, Guin, Alabama 35563, and
its  telephone  number is (205) 468-8400.  Deer Valley's manufacturing plant and
company  offices  consists  of a manufacturing plant with 107,511 square feet, a
frame  shop  with  10,800  square  feet, material shed of 23,172 square feet and
offices  with  11,250  square feet of space.  Deer Valley owns the buildings and
25.5  acres  underlying  these facilities.  We believe that the general physical
condition  of  our  manufacturing  facility and executive offices is adequate to
satisfy  our current production needs.  If we continue to increase our sales, we
believe  that  we will need to obtain a small satellite production facility that
is  near  to  our  facility  in  Guin, Alabama, in 2006.  As of the date of this
Report,  we  have not procured a site for this satellite manufacturing facility.

     Deer  Valley  maintains a website at www.deervalleyhb.com.  The information
contained  on  Deer  Valley's  website  is  not a part of this Report, nor is it
incorporated  by  reference  into  this  Report.

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

     The  table  below  sets  forth  information  with respect to the beneficial
ownership  of our capital stock as of January 20, 2006 for (i) any person who we
know  is  the  beneficial owner of more than 5% of our outstanding common stock;

                                       25
<PAGE>

(ii)  each  of  our  directors or those nominated to be directors, and executive
officers;  and  (iii)  all  of  our directors and executive officers as a group.

<TABLE>
<CAPTION>
                     SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

                                                                 AMOUNT AND NATURE
   TITLE OF CLASS             NAME AND ADDRESS OF                        OF
                              BENEFICIAL OWNERSHIP                BENEFICIAL OWNER       PERCENTAGE OF CLASS(1)
<S>                                 <C>                                  <C>                      <C>
Common Stock issuable
upon conversion of Series     Charles G. Masters, Director of
B Preferred Stock             Cytation Corp., Chief Executive        1,430,000
                              Officer & President of Cytation      Direct Ownership             9.1%
                              Corp.(2)


Common Stock                  Christopher Portner, Director of          38,332
                              Cytation Corporation(2)              Direct Ownership              *

Common Stock issuable         Joel Stephen Logan, II, Member
upon conversion of Series     of the Board of Directors of
A Preferred Stock             Deer Valley Homebuilders, Inc.,
                              President and General Manager             200,000
                              of Deer Valley Homebuilders,         Direct Ownership             1.3%
                              Inc.(3)


Common Stock issuable         Charles L. Murphree, Jr.,                 133,334
upon conversion of Series     Member of the Board of Directors     Direct Ownership              *
A Preferred Stock             of Deer Valley Homebuilders, Inc.,
                              Vice President and Regional Sales
                              Director of Deer Valley Homebuilders,
                              Inc.(3)


Common Stock issuable         John Steven Lawler, Member of
upon conversion of Series     the Board of Directors of Deer
A Preferred Stock             Valley Homebuilders, Inc.,                66,666
                              Director of Finance, Deer Valley     Direct Ownership              *
                              Homebuilders, Inc.(3)

Common Stock issuable
upon conversion of Series
B Preferred Stock             Deecembra Diamond(2)                     865,100(4)               5.5%

Common Stock issuable
upon conversion of Series     Christopher Phillips(2)                 5,167,600(5)             29.4%
B Preferred Stock or
Series C Preferred Stock,
as referenced below

                                       26
<PAGE>

Common Stock issuable
upon conversion of Series                                              4,000,000
A Preferred Stock             Vicis Capital Master Fund(2)        Direct Ownership(6)          26.0%

All Officers and Directors
 as a group (5 persons)                                                1,868,332               12.0%
</TABLE>

*Less than 1%.
(1)  Applicable  percentage  of  ownership  is  based on (i) 1,000,000 shares of
     common  stock  being issued and outstanding, (ii) an aggregate of 6,936,980
     shares  of  common  stock which are issuable upon the conversion of 520,274
     shares  of  the  Company's  Series  A Convertible Preferred Stock currently
     issued  and  outstanding,  (iii) an aggregate of 4,945,100 shares of common
     stock  which  are  issuable  upon  the  conversion  of 49,451 shares of the
     Company's  Series  B  Convertible  Preferred  Stock  currently  issued  and
     outstanding,  and  (iv)  an  aggregate  of 2,675,000 shares of common stock
     which  are  issuable  upon the conversion of 26,750 shares of the Company's
     Series  C  Convertible  Preferred  Stock  currently issued and outstanding.
     Calculations  do not include outstanding warrants, options, or other rights
     issued  by the Company, unless the reporting person is the beneficial owner
     of  the warrant, option, or other right. Beneficial ownership is determined
     in  accordance  with  the  rules  of  the Commission and generally includes
     voting  of  investment  power  with respect to securities. Shares of common
     stock  subject  to  securities  exercisable  or  convertible into shares of
     common  stock  that are currently exercisable or exercisable within 60 days
     of  January  20,  2006  are  deemed  to be beneficially owned by the person
     holding  such  options  for  the  purpose  of  computing  the percentage of
     ownership  of  such  persons,  but  are  not treated as outstanding for the
     purpose  of  computing the percentage ownership of any other person. Unless
     otherwise noted, we believe that all shares are beneficially owned and that
     all  persons  named in the table have sole voting and investment power with
     respect  to  all  shares  of  common  stock  owned  by  them.

(2)  Unless  otherwise indicated, the mailing address of the shareholder is 4902
     Eisenhower  Blvd.,  Suite  185,  Tampa,  FL  33634.

(3)  Unless  otherwise  indicated, the mailing address of the shareholder is 205
     Carriage  St.,  Guinn,  Alabama  35563.

(4)  Includes  (a)  675,000 common shares issuable upon conversion of 675 shares
     of  the  Company's  Series  B  Preferred  Stock directly owned by Deecembra
     Diamond,  and  (b)  190,100  common  shares issuable upon conversion of 190
     shares of the Company's Series B Preferred Stock indirectly owned by nature
     of  Deecembra  Diamond's  ownership  of  Apogee  Financial,  Inc. Deecembra
     Diamond  disclaims  beneficial  ownership  of  securities  owned  by Apogee
     Financial,  Inc.,  except  to the extent of her pecuniary interest therein,
     and  the  inclusion  of  these shares in this report shall not be deemed an
     admission  of  beneficial  ownership  of  all  of  the  reported shares for
     purposes  of  Section  16  or  for  any  other  purpose.

(5)  Includes  (a)  302,500 common shares issuable upon conversion of 303 shares
     of  the Company's Series B Preferred Stock owned by Famalom, LLC, an entity
     for  which  Mr. Phillips serves as the managing member (b) 2,675,000 common
     shares  issuable  upon conversion of 2,675 shares of the Company's Series C
     Preferred  Stock  owned by Total CFO, LLC, an entity for which Mr. Phillips
     serves  as  the  managing  member, and (c) 2,000,000 shares of common stock
     which  are  issuable  upon exercise of a warrant held by Total CFO, LLC, an
     entity for which Mr. Phillips serves as the managing member. The conversion
     rights  of each holder of outstanding shares of Series C Preferred Stock is
     limited  in the certificate of designations, preferences and rights of such
     stock, and the exercise rights in the warrants issued to Total CFO, LLC are
     limited,  so,  in  each instance, the holder is not entitled to convert any
     Series  C  Preferred  Stock,  or exercise any warrants, to the extent that,

                                       27
<PAGE>

     after  such  conversion,  the  sum  of the number of shares of common stock
     beneficially  owned  by  such  holder  and  its  affiliates, will result in
     beneficial ownership of more than 4.99% of the outstanding shares of common
     stock.  As  a  result,  the  inclusion  of Series C Preferred Stock in this
     report  shall  not be deemed an admission of beneficial ownership of all of
     registered  securities  under  Section  16  or  for  any  other purpose. In
     addition, Christopher Phillips disclaims beneficial ownership of securities
     owned  by  Famalom, LLC, Total CFO, LLC, and Apogee Financial, Inc., except
     to the extent of his pecuniary interest therein, and the inclusion of these
     shares  in  this  report  shall  not  be  deemed an admission of beneficial
     ownership  of  all  of  the  reported  shares  or  for  any  other purpose.

(6)  Based on 4,000,000 common shares issuable upon conversion of 300,000 shares
     of  the  Company's  Series A Preferred Stock. The conversion rights of each
     holder  of outstanding shares of Series A Preferred Stock is limited in the
     certificate  of designations, preferences and rights of such stock, so that
     the  holder is not entitled to convert, any Series A Preferred Stock to the
     extent  that,  after  such  conversion,  the sum of the number of shares of
     common  stock  beneficially  owned  by such holder and its affiliates, will
     result in beneficial ownership of more than 4.99% of the outstanding shares
     of  common stock. As a result, the inclusion of Series A Preferred Stock in
     this  report  shall  not be deemed an admission of beneficial ownership for
     purposes  of  determining if the holder is a beneficial owner of registered
     securities  under  Section  16  or  for  any  other  purpose.

CHANGE IN CONTROL

There are no existing agreements which may provide for a change in control of
the Company.

DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS

OFFICERS AND DIRECTORS

     As of January 20, 2006, the directors and executive officers of Cytation
Corporation, Inc., their age, positions, the dates of their initial election or
appointment as directors or executive officers, and the expiration of their
terms are as follows:

<TABLE>
<CAPTION>

NAME OF
DIRECTOR/EXECUTIVE
OFFICER
                         AGE            POSITION                                  PERIOD SERVED
<S>                      <C>              <C>                                          <C>
                                President, Chief Executive Officer,        January 18, 2006 to Present; term
                                President; Class II Director               as Class II Director expires in
Charles G. Masters        66                                               2007

                                Class I Director                           July 2001 to Present; term as
Christopher Portner       39                                               Class I Director expires in 2006

                                Member of the Board of Directors
                                of Deer Valley Homebuilders, Inc.,         January 2004 to Present; term as
                                President and General Manager of           Director expires in 2006
 Joel Stephen Logan, II   37    Deer Valley Homebuilders, Inc.

                                Member of the Board of Directors
                                of Deer Valley Homebuilders, Inc.,         April 2004 to Present; term as
                                Vice President and Regional Sales          Director expires in 2006
Charles L. Murphree, Jr   44    Director of Deer Valley Homebuilders,
                                Inc.

                                Member of the Board of Directors of
                                Deer Valley Homebuilders, Inc.,
                                Director of Finance, Deer Valley           January 2004 to Present; term as
John Steven Lawler        37    Homebuilders, Inc.                         Director expires in 2006
</TABLE>

                                       28
<PAGE>

DUTIES, RESPONSIBILITIES AND EXPERIENCE

     CHARLES  G.  MASTERS,  Chief  Executive  Officer, President and Director of
Cytation  Corporation.  Mr.  Masters was the founder of Deer Valley Acquisitions
Corporation  and,  since  its  inception  in  July 2005, has served as its Chief
Executive  Officer.  In  March 1998, Mr. Masters founded and has since served as
CEO  and  CFO  of  Bumgarner Enterprises, Inc., an oil and gas development and a
business  consulting firm.  Since 2001, Mr. Masters has also served as Director,
CEO,  and  CFO  of  Ranger Industries, Inc., a public company, which is the sole
shareholder  of  Bumgarner  Enterprises.  Ranger  Industries engages in business
consulting, due diligence research, and oil and gas exploration and development.
Mr.  Masters  has  founded  and  served  as  the  CEO and CFO of several private
companies  involved in the development of military electronic communications and
test  equipment,  pioneering  the  introduction of microprocessors into point of
sale  equipment,  medical  equipment,  artificial  intelligence devices, and the
development  of laser scanners. Mr. Masters received a B.S.E.E. (1961) from Duke
University,  a  M.S.E.E. (1964) from the University of Pittsburgh and a M.S.M.S.
(1966)  from  Johns  Hopkins  University.

     CHRISTOPHER  PORTNER,  Director  of Cytation Corporation. Since March 1998,
Mr.  Portner  has  been  a  certified financial planner and a general securities
principal  with PSA Equities and a portfolio manager with PSA Capital Management
of  Lutherville,  Maryland.  From  1995 through February 1998, Mr. Portner was a
financial  consultant with Peremel & Company of Baltimore, Maryland. Mr. Portner
is  a  graduate  of  the  College of Financial Planning's professional education
program,  holds  a  Bachelor of Science degree in both Business and English from
Towson  State  University.  Mr. Portner plans to resign as director at a special
meeting  to  be  held  as soon as is practicable.

          JOEL  STEPHEN  LOGAN,  II, Director, President, and General Manager of
Deer  Valley  Homebuilders,  Inc.  Mr.  Logan  has  extensive  experience in the
manufactured home industry.  Since 2004, Mr. Logan has served as General Manager
and  President  for  Deer  Valley  Homebuilders, Inc.  From 1996 until 2003, Mr.
Logan  worked  as President of Pinnacle Homes of Alabama, a manufactured housing
company.  Mr. Logan is a graduate of Mississippi State University, from which he
holds  a  degree  in  Business Administration.  Mr. Logan is included here as an
executive officer because he is an executive officer of the Company's subsidiary
who  performs  a  policy-making  function,  as  determined  by  Rule  3b-7.

     CHARLES  L.  MURPHREE,  JR.,  Director,  Vice President, and Regional Sales
Director  of Deer Valley Homebuilders, Inc.   Since April of 2004, He has worked
as  Regional Sales Director and Vice President of Deer Valley Homebuilders, Inc.
From  2003  until  2004, Mr. Murphree served as Plant Manager for Clayton Homes,
Inc.  From  2000  through  2003,  Mr.  Murphree worked as General Manager of the
Energy  and  LifeStyle  Divisions of Southern Energy Homes, Inc.  Clayton Homes,
Inc. and Southern Energy Homes, Inc. are producers of manufactured housing.  Mr.
Murphree  graduated from the University of Alabama with a Bachelor of Science in
Business  Administration.  Mr. Murphree is included here as an executive officer
because  he  is  an executive officer of the Company's subsidiary who performs a
policy-making  function,  as  determined  by  Rule  3b-7.

     JOHN  STEVEN  LAWLER,  Director  and  Director  of  Finance  of Deer Valley
Homebuilders, Inc.  Since April 2004, Mr. Lawler, a certified public accountant,
has  worked as Director of Finance for Deer Valley Homebuilders, Inc.  From 2001

                                       29
<PAGE>

until  2004,  he  served  as ERP and IT Project Manager for Cavalier Homes, Inc.
From  1999  until  2001,  Mr. Lawler worked as the ERP Team Leader for Financial
Accounting  for  Cavalier  Homes,  Inc.  Cavalier  Homes,  Inc. is a producer of
manufactured  housing.  Mr.  Lawler  holds  a  Bachelor  of  Science in Business
Administration  from  the University of Alabama.  Mr. Lawler is included here as
an  executive  officer  because  he  is  an  executive  officer of the Company's
subsidiary  who  performs  a policy-making function, as determined by Rule 3b-7.

SIGNIFICANT EMPLOYEES

     Other  than  the  executive officers named above, the Company does not have
any  "significant  employees."

FAMILY  RELATIONSHIPS

     There  are no family relationships among any of our directors and executive
officers.

INVOLVEMENT IN LEGAL PROCEEDINGS

     To  the  best  of  our  knowledge,  during the past five years, none of our
directors  or  executive officers were involved in any of the following: (1) any
bankruptcy  petition filed by or against any business of which such person was a
general  partner  or  executive  officer either at the time of the bankruptcy or
within two years prior to that time; (2) any conviction in a criminal proceeding
or  being subject to a pending criminal proceeding (excluding traffic violations
and  other minor offenses); (3) being subject to any order, judgment, or decree,
not  subsequently  reversed,  suspended  or  vacated,  of any court of competent
jurisdiction,  permanently  or  temporarily  enjoining,  barring,  suspending or
otherwise  limiting  his  involvement  in  any  type  of business, securities or
banking activities; and (4) being found by a court of competent jurisdiction (in
a  civil  action), the SEC or the Commodities Futures Trading Commission to have
violated  a federal or state securities or commodities law, and the judgment has
not  been  reversed,  suspended  or  vacated.

AUDIT COMMITTEE

      With  Messrs.  Richard A. Fisher, Kevin J. High, Richard Parke, and John J
Gilece,  Jr.  resignations from the Board of Directors, we do not currently have
an  audit  committee  but  one will be appointed as the current year progresses.
The  board  members  that is currently performing the equivalent functions of an
audit  committee  is  Charles  G. Masters, whom has not been determined to be an
"audit  committee  financial  expert."

AUDIT COMMITTEE FINANCIAL EXPERT

     We  do  not currently have an "audit committee financial expert" as defined
under  Item  401(e)  of  Regulation  S-B.  As  discussed  above,  our  Board  of
Directors  plans  to form an Audit Committee and is actively  seeking to appoint
an  individual  to  the  Board of Directors and the Audit Committee who would be
deemed an audit committee  financial expert and who would be independent as that
term  is  used  in  Item  7(d)(3)(iv)  of  Schedule  14A.

AUDIT  COMMITTEE  CHARTER

     The  Board  of Directors has not adopted a written audit committee charter.

                                       30
<PAGE>

NOMINATING  COMMITTEE

     The  Company  does not currently have a standing Nominating Committee.  The
Company feels that it is appropriate not to have a standing Nominating Committee
due  to  the size of the Company. Currently, the Board of Directors, as a whole,
recommends  candidates  who will be nominated as management's slate of directors
at  each  annual  or  special  meeting  of the shareholders.  In connection with
selecting  candidates  for  nomination  to the Board of Directors, including any
nominees  recommended  by  security  holders, the Board of Directors (1) reviews
compliance  by  security  holders  with  the  Company's  nominating  procedures
contained  in  the  Bylaws; (2) reviews information assembled for the purpose of
selecting  candidates  for  nomination  to membership on the Board of Directors,
taking into account the skills and characteristics reflected in the then-current
Board members, and identifies any particular qualifications necessary to augment
the  skills,  expertise,  and  experience  represented  on  the  Board;  and (3)
following  appropriate  investigation,  ascertains  the  willingness of selected
candidates  to  serve  and  extends  invitations  to  become  candidates.

     In  identifying  candidates  for  membership on the Board of Directors, the
Board takes into consideration all of the factors that it considers appropriate,
which  may  include  diversity,  knowledge  of  the Company's business and other
related  industries, skills, and experience of the nominee in the context of the
needs  of  the  Board  as  a  whole.  Nominees are selected who have the highest
personal and professional integrity, as well as demonstrated abilities, and whom
the  Board believes will best serve the long-term interests of the stockholders.
The  Board considers recommendations from stockholders, directors, and officers,
in  light  of  upcoming  elections  and actual or expected Board vacancies.  All
candidates, including those recommended by shareholders, are evaluated using the
same  criteria.  The  Board of Directors has not adopted a written charter for a
Nominating  Committee.  Due  to  the size of the Company, the Board of Directors
does not currently have a formal procedure to be followed by security holders in
submitting  recommendations  or  nominations  for  candidates  for  the Board of
Directors.  Security  holders  may  submit  such  recommendations or nominations
directly  to  the  Board  of  Directors at the Company's address, listed on this
Information  Statement.

     The  Board  has determined that none of the current members of the Board of
Directors are independent within the meaning of the listing standards of NASDAQ.

COMPENSATION  COMMITTEE

     The  Company  does  not have a formal Compensation Committee.  The Board of
Directors,  acting  as a Compensation Committee, meets to discuss and deliberate
on  issues  surrounding  the  terms  and  conditions  of  executive  officer
compensation,  including  base  salaries,  bonuses, awards of stock options, and
reimbursement  of  certain  business-related  costs  and  expenses.

BOARD  MEETINGS

     Directors  are  expected  to attend the Company's Annual Board Meeting, and
all  or  substantially all Board meetings and meeting of the committees, if any,
on  which  they  serve.  Occasionally,  unforeseen  circumstances  may prevent a
director  from  attending.  All  Board  members  attended the most recent annual
meeting.

     There  were two telephonic board meetings of the Board of Directors in 2005
with  all  five  directors  in attendance. The board acted nine times in 2005 by
unanimous  consent.  No  incumbent  directors  attended  fewer than seventy-five

                                       31
<PAGE>

percent  of  the  aggregate  of  the  total  number  of meetings of the board of
directors  (held  during  the period for which they have been directors) and the
total  number  of  meetings  held  by  all committees of the board on which they
served  (during  the  periods  which  they  served).

SHAREHOLDER  COMMUNICATION  WITH  THE  BOARD

     At  such  time  as  the  Company  shall  appoint  a  Corporate  Secretary,
shareholders and other parties interested in communicating with any director may
do  so  in  care  of  the  Company's  Corporate  Secretary  by  phone or written
correspondence pursuant to the contact information contained in this Information
Statement.  The  Corporate  Secretary  shall review all correspondence and shall
regularly  forward  all correspondence to the designated board member or, in the
case  of correspondence directed to the Board as a group, to the Chairman of the
Board  (except  that  the  Corporate  Secretary  will  not  forward  commercial
correspondence  or  duplicative  correspondence,  except  that  copies  will  be
maintained  of  all  such  correspondence).  A written log of all correspondence
will  be  maintained  by  the  Corporate Secretary.  All correspondence from the
shareholders relating to accounting, internal controls, or auditing matters will
be  forwarded  to appropriate parties in accordance with procedures developed by
the  Board with respect to such matters.  Until the Company appoints a Corporate
Secretary,  shareholders  or  other parties interested in communicating with any
director  may do so in care of Charles G. Masters, the Company's Chief Executive
Officer,  President,  and  Director,  who  shall  record  and  forward  all
correspondence  in  the  manner  described  above.

EXECUTIVE COMPENSATION

     The  following  table  sets  forth  information  regarding the compensation
earned  by  our  Chief Executive Officer and each of our most highly compensated
executive officers whose aggregate annual salary and bonus exceeded $100,000 for
each  of  the years indicated with respect to services rendered by such persons.

                                       32
<PAGE>

<TABLE>
<CAPTION>
                                      SUMMARY COMPENSATION TABLE

                                            ANNUAL
                                         COMPENSATION                              LONG-TERM COMPENSATION
                                         ------------                              ----------------------
                                                                           RESTRICTED
                                                                             STOCK
                                                                             AWARDS/
                                                                           SECURITIES   PAYOUTS
                                                                           UNDERLYING
NAME AND                                                     OTHER ANNUAL    OPTIONS    LTIP      ALL OTHER
PRINCIPAL                                            BONUS   COMPENSATION    SARS(2)   PAYOUTS   COMPENSATION
POSITION                           YEAR   SALARY      ($)        ($)          (#)        ($)          ($)
<S>                                <C>     <C>        <C>        <C>          <C>        <C>          <C>
                                   2005     -          -           -           -          -            -
                                   2004     -          -           -           -          -            -
Charles G. Masters (1)             2003     -          -           -           -          -            -

                                   2005  $ 52,000  $ 245,161  $143,617(7)      -          -            -
                                   2004  $ 49,000  $  62,121  $162,120(8)      -          -            -
Joel Stephen Logan, II(2)          2003     -          -           -           -          -            -

                                   2005  $ 52,000  $ 124,353    86,710(7)      -          -            -
Charles L. Murphree,               2004  $ 48,000  $  34,389  $ 97,516(8)      -          -            -
Jr.(3)                             2003     -          -           -           -          -            -

                                   2005  $ 52,000  $ 118,291  $ 67,021(7)      -          -            -
                                   2004  $ 47,000  $  31,494  $ 75,846(8)      -          -            -
John Steven Lawler (4)             2003     -          -           -           -          -            -

                                   2005  $      0      -      $        0   $       0      -            -
                                   2004  $      0      -      $  352,982   $       0      -            -
Richard A. Fisher(5)               2003  $      0      -      $  140,000      25,000      -            -

                                   2005  $      0      -      $        0   $       0      -            -
                                   2004  $      0      -      $   95,284   $       0      -            -
Kevin J. High (6)                  2003  $      0      -      $  375,000   $       0      -            -
</TABLE>

1)   On January  18, 2006, Mr. Masters was elected to serve as a Director, Chief
     Executive  Officer  and  President  of  the  Cytation  Corporation.

2)   Mr. Logan  is  President  and  General Manager of Deer Valley Homebuilders,
     Inc., a material operating subsidiary of the Cytation Corporation, acquired
     on  January  18,  2006.  Mr. Logan has been included under Rule 3b-7 of the
     Exchange  Act,  as  amended,  as  an executive officer of a subsidiary whom
     performs  certain  policy  making  functions  identified  in Rule 3b-7. Mr.

                                       33
<PAGE>

     Logan's  executive compensation above includes historical compensation paid
     by  Deer  Valley  Homebuilders,  Inc.  prior to the acquisition by Cytation
     Corporation.

3)   Mr. Murphree  is  Vice President and Regional Sales Director of Deer Valley
     Homebuilders, Inc, a material operating subsidiary of Cytation Corporation,
     acquired  on  January  18,  2006. Mr. Murphree has been included under Rule
     3b-7  of  the  Exchange  Act,  as  amended,  as  an  executive officer of a
     subsidiary whom performs certain policy making functions identified in Rule
     3b-7.  Mr.  Murphree's  executive  compensation  above  includes historical
     compensation  paid  by  Deer  Valley  Homebuilders,  Inc.  prior  to  the
     acquisition  by  Cytation  Corporation.

4)   Mr. Lawler  is  Director  of  Finance  of  Deer Valley Homebuilders, Inc, a
     material  operating subsidiary of Cytation Corporation, acquired on January
     18, 2006. Mr. Lawler has been included under Rule 3b-7 of the Exchange Act,
     as  amended,  as an executive officer of a subsidiary whom performs certain
     policy  making  functions  identified  in Rule 3b-7. Mr. Lawler's executive
     compensation  above  includes  historical  compensation paid by Deer Valley
     Homebuilders,  Inc.  prior  to  the  acquisition  by  Cytation Corporation.

5)   Mr. Fisher  resigned  as  Chairman  and  General  Counsel,  effective as of
     January  18, 2006. Mr. Fisher's compensation for 2004 includes (a) $275,000
     paid  in  2001  but not earned as compensation until 2004, (b) $30,000 book
     value of restricted shares of common stock of Cytation Corporation, and (c)
     $15,000  book value of 25,000 shares of common stock acquired upon exercise
     of  stock option. Mr. Fisher's compensation for 2003 includes $100,000 paid
     in  2001  but  not  earned  as  compensation  until  2003.

6)   Mr. High  resigned  as  President,  effective  as  of January 18, 2006. Mr.
     High's  compensation for 2004 includes (a) $30,000 book value of restricted
     shares  of  common  stock of Cytation Corporation, and (b) $45,285 from the
     cancellation  of  indebtedness of an affiliate. Mr. High's compensation for
     2003  includes  $225,000  paid in 2001 but not earned as compensation until
     2003.

7)   Amount  relates  to  partial  reimbursement for payment of taxes accrued in
     2005  and  payable  by  shareholder  due  to  status  as  a  Subchapter  S
     corporation.

8)   Amount  relates  to  partial  reimbursement for payment of taxes accrued in
     2005  and  payable  by  shareholder  due  to  status  as  a  Subchapter  S
     corporation.

STOCK  OPTIONS  AND  STOCK  APPRECIATION  RIGHTS  GRANT  TABLE

     Neither  the  Company  nor Deer Valley Homebuilders, Inc. issued any common
share  purchase options or stock appreciation rights during the 2005 fiscal year
to  its  named  executive  officers.

STOCK  OPTIONS  AND  STOCK  APPRECIATION  RIGHTS  EXERCISE  AND  VALUATION TABLE

     With  respect  to each of our named executive officers, there have not been
any  common  share  purchase  options  or stock appreciation rights exercised in
fiscal  year  2005,  and  there  are  not  any unexercised common share purchase
options  or  stock  appreciation  rights  as  of  December  31,  2005.

                                       34
<PAGE>

EMPLOYMENT  AGREEMENTS  WITH  NAMED  EXECUTIVE  OFFICERS
     On  January  18,  2006, Deer Valley Homebuilders, Inc. entered into a seven
year  employment agreement with Joel Stephen Logan, II.   Under the terms of Mr.
Logan's  Employment  Agreement,  Mr.  Logan  is  (a) entitled to receive a fixed
annual salary of $52,000, (b) entitled to receive a monthly "hitch bonus" of $60
per  "floor"  produced  by  the  Company, and (c) is eligible to participate and
receive  4.6% of the net income before taxes of the Company, and (d) entitled to
receive  health  benefits  and  coverage,  as  provided  by  the  Company.

     On  January  18,  2006, Deer Valley Homebuilders, Inc. entered into a seven
year employment agreement with Charles L. Murphree, Jr.   Under the terms of Mr.
Murphree's Employment Agreement, Mr. Murphree is (a) entitled to receive a fixed
annual  salary  of  $52,000,  (b) entitled to receive a monthly "hitch bonus" of
$33.33  per  "floor" produced by the Company, (c) is eligible to participate and
receive  2.2% of the net income before taxes of the Company, and (d) entitled to
receive  health  benefits  and  coverage,  as  provided  by  the  Company.

     On  January  18,  2006, Deer Valley Homebuilders, Inc. entered into a seven
year  employment  agreement  with  John  Steven Lawler.   Under the terms of Mr.
Lawler's  Employment  Agreement,  Mr.  Lawler is (a) entitled to receive a fixed
annual salary of $52,000, (b) entitled to receive a monthly "hitch bonus" of $35
per  "floor"  produced  by  the  Company, and (c) is eligible to participate and
receive  2%  of  the net income before taxes of the Company, and (d) entitled to
receive  health  benefits  and  coverage,  as  provided  by  the  Company.

STOCK OPTION PLANS

     The Company currently does not maintain any stock option plans.

COMPENSATION  OF  DIRECTORS

     Except  for  reimbursement for his or her reasonable expenses for attending
Board  and  Board committee meetings, the Company currently does not provide for
compensation  to  be  paid  to  members  of  the  Board  of  Directors.

DESCRIPTION OF SECURITIES

     GENERAL

     Our  authorized  capital  consists of 2,000,000 shares of common stock, par
value $.001 per share (these shares are referred to herein as "common shares" or
"common  stock"),  and  1,1400,000 shares of preferred stock, par value $.01 per
share  (these  shares are referred to in this prospectus as "preferred shares or
"preferred stock"), having such rights, preferences, privileges and restrictions
as  may  be  designated from time-to-time by our board of directors.  On January
18,  2006, our board of directors designated (a) 750,000 of the preferred shares
as  Series A Convertible Preferred Stock (these shares are referred to herein as
"Series  A  Preferred  Stock"),  with  the  rights,  preferences, privileges and
restrictions  described  below,  (b)  49,451 of the preferred shares as Series B
Convertible  Preferred  Stock  (these shares are referred to herein as "Series B
Preferred  Stock"),  with  the  rights, preferences, privileges and restrictions
described  below, and (c) 26,750 of the preferred shares as Series C Convertible
Preferred  Stock  (these  shares  are  referred to herein as "Series C Preferred
Stock"),  with  the  rights,  preferences, privileges and restrictions described
below.  As  of  January  20,  2006,  there were issued and outstanding 1,000,000
shares  of  Common  Stock,  520,274  shares  of Series A Preferred Stock, 49,451
shares  of  Series  B  Preferred  Stock, and 26,750 shares of Series C Preferred
Stock.  Our  shares  of Common Stock were held by approximately 210 stockholders
of  record  as  of  that  date.

     We  currently  do not have enough common stock to issue upon the conversion
of  all  or  a material portion of our issued and outstanding Series A Preferred

                                       35
<PAGE>

Stock,  Series  B  Preferred Stock, Series C Preferred Stock, and the issued and
outstanding  Series A Warrants, Series B Warrants, Series C Warrants, the Series
D  Warrant,  and  Series  BD Warrants described below.  The Company will file an
Information  Statement  or  Proxy  Statement  announcing  a  special  meeting to
increase  our  authorized  common  stock  from  2,000,000  shares to 100,000,000
shares.  Upon  the occurrence of such proposed increase, we will have sufficient
common  stock to issue upon conversion or exercise, as applicable, of all issued
Series  A  Preferred  Stock, Series B Preferred Stock, Series C Preferred Stock,
Series  A  Warrants, Series B Warrants, Series C Warrants, the Series D Warrant,
and  Series  BD  Warrants.  Until  such  increase  occurs, no Series A Preferred
Stock,  Series  B  Preferred  Stock,  or Series C Preferred Stock is convertible
before  the  earlier of (a) the effective date of our registration statement, or
(b)  one (1) year from the date of issuance.  In addition, no Series A Warrants,
Series  B  Warrants,  Series C Warrants, Series D Warrant, or Series BD Warrants
are  exercisable  before  the  effective  date  of  our  registration statement.

     Upon conversion of each Series of Preferred Stock, or upon exercise of each
Series  of  Warrants, by the holder, the Company can settle its obligations upon
such  conversion  or  exercise,  as  applicable,  by  delivering  registered  or
unregistered  common  stock.  Pursuant  to  the  Investor Rights Agreement dated
January  18,  2006,  if  the  Company  does not file a registration statement by
certain  target dates, registering the common shares issuable upon conversion of
the  Series  A  Convertible  Preferred  Stock, and issuable upon exercise of the
Series  A Warrants and Series B Warrants, and such registration statement is not
declared  effective  by  certain  additional  target  dates, then the Company is
required  to  issue,  as  a  penalty,  its unregistered Series A Warrants to the
holders  of  the Series A Convertible Preferred Stock. Under the Investor Rights
Agreement,  the maximum aggregate penalty incurred by the Company for failure to
timely  have  the  registration statement declared effective, is the issuance of
Series  A Warrants exercisable for the number of common shares equal to nine ( 9
%)  percent  of  the sum of (a) the number of shares issuable upon conversion of
the  Series A Convertible Preferred Stock, and (b) the number of shares issuable
upon  conversion of the Series A Warrants (the "Penalty Warrants").  The Penalty
Warrants may be unregistered securities, and, as liquidated damages, is the sole
penalty  available  upon  failure  to   have the registration statement declared
effective.

     COMMON SHARES

     Our  common  shareholders are entitled to one vote per share on all matters
to  be  voted  upon  by  those shareholders, and are also entitled to cumulative
voting  for  the  election  of  directors. Subject to the rights of our Series A
Preferred  Stock  to receive preferential dividends, our common shareholders are
entitled  to  receive  ratably, with the holders of Series B Preferred Stock and
Series  C  Preferred Stock, in dividends as they may be declared by our board of
directors  out  of funds legally available for that purpose.  Subject to (a) the
rights  of our Series A Preferred Stock to receive a preferential payment, in an
amount  equal  to  stated  value  plus  accrued  dividends,  upon  liquidation,
dissolution,  or  winding  up  of  the  Company,  (b) the rights of our Series B
Preferred  Stock  to  receive  a preferential payment, in an aggregate amount of
$100,000,  upon  liquidation, dissolution, or winding up of the Company, and (c)
the rights of our Series C Preferred Stock to receive a preferential payment, in
an aggregate amount of $100,000, upon liquidation, dissolution, or winding up of
the Company, our common shareholders will be entitled to share ratably, with the
holders  of  Series  B  Preferred  Stock  and  Series  C  Preferred  Stock on an
as-converted  basis,  in  all  of  the  assets  which  are legally available for
distribution,  after  payment  of  all  debts and other liabilities.  Our common
shareholders  have no preemptive, subscription, redemption or conversion rights.
All of our currently outstanding common shares are, and all of our common shares
offered  for  sale under this prospectus will be, validly issued, fully paid and
non-assessable.

                                       36
<PAGE>

     PREFERRED SHARES

     We  may  issue our preferred shares from time to time in one or more series
as  determined by our board of directors. The voting powers and preferences, the
relative  rights  of  each  series,  and  the  qualifications,  limitations  and
restrictions  thereof  may  be established by our board of directors without any
further  vote  or action by our shareholders.  Our preferred stock has no stated
redemption  date.

     SERIES A PREFERRED STOCK

     Our Series A Preferred Stock has the following rights, preferences,
privileges and restrictions:

-    RANK-Our  Series A Preferred Stock ranks senior to our Common Stock, Series
     B  Preferred  Stock,  Series C Preferred Stock, and any other securities we
     may  issue.

-    STATED  VALUE  -  $10.00  per  shares  of  Series  A  Preferred  Stock.

-    CONVERSION-Each  share  of Series A Preferred Stock, at its stated value of
     $10  per  share,  together  with  any  accrued  and  unpaid  dividends,  is
     convertible  at  the  option of the holder at any time after the Conversion
     Date  (as defined below) into Common Stock at a price of Seventy Five Cents
     ($.75)  per  share of Common Stock. "Conversion Date" shall mean either (1)
     the  date  on  which  the  United States Securities and Exchange Commission
     declares  effective  the  Company's  registration statement registering the
     Series A Preferred Stock for resale, or (2) the date that the holder of the
     Series A Convertible Preferred Stock has satisfied the minimum one (1) year
     holding  requirements  set  forth  in Rule 144(d) promulgated by the United
     States  Securities  and  Exchange  Commission  under the Securities Act, as
     amended.

-    LIMITATION ON CONVERSION - The conversion rights of each holder of Series A
     Preferred  Stock is limited in the certificate of designations, preferences
     and rights of such stock, so that the holder is not entitled to convert any
     Series A Preferred Stock to the extent that, after such conversion, the sum
     of  the  number of shares of common stock beneficially owned by such holder
     and  its affiliates, will result in beneficial ownership of more than 4.99%
     of  the  outstanding  shares  of  common  stock.

-    DIVIDENDS-A  holder  of  Series A Preferred Stock are entitled to receive a
     dividend  at  a  rate  per  annum  equal  to  seven  percent  (7%), payable
     semi-annually,  at  the  option  of the company, (i) in cash, to the extent
     funds  are  legally  available  therefor,  or  (ii) in shares of registered
     Common Stock at a ten percent (10%) discount to the "Market Price" (as such
     term  is  defined in the designations for the Series A Preferred Stock. The
     Series  A  Preferred  Stock  ceases  to accrue the seven percent (7%) fixed
     dividend  on  the earliest of (a) the payment of the liquidation preference
     on each share of Series A Preferred Stock upon the liquidation, dissolution
     or  winding-up  of  the  Corporation,  (b)  the  conversion of the Series A
     Preferred  Stock  in  common  stock, or [C] the date two (2) years from the
     date  of  issuance of the share of Series A Preferred Stock. After the date
     two  (2)  years  from the date of issuance of a share of Series A Preferred
     Stock,  the  holders of such Series A Preferred Stock participates ratably,
     on  an  as-converted  basis,  with  our  common  stock as to the payment of
     dividends.

-    LIQUIDATION  RIGHTS-In the event of any liquidation, dissolution or winding
     up  of  the  Company,  either  voluntary  or  involuntary,  our  series 'A'
     preferred shareholders are entitled to receive an amount per share equal to
     the  greater  of  $10  for  each  outstanding share plus accrued and unpaid
     dividends,  as  adjusted  for stock dividends, stock distributions, splits,
     combinations or recapitalizations, or the amount such shareholders would be
     entitled  to  receive  had they converted their series 'A' preferred shares
     into  common  shares.  These  rights  are  prior  and  in preference to any

                                       37
<PAGE>

     distribution  of  any  of our assets to our common shareholders, holders of
     Series  B  Preferred Stock, holders of Series C Preferred Stock, or holders
     of  any  other  series  or  class  of  preferred  shares.

-    VOTING  RIGHTS-The  holders  of  Series A Preferred stock have the right to
     vote  on an as-converted basis, with our common shareholders on all matters
     submitted  to  a  vote of our shareholders. In addition, we cannot, without
     the prior approval of the holders of at least two-thirds of our then issued
     and  Series  A  Preferred  Stock  voting  as  a  separate  class:

     o    liquidate,  dissolve,  or  wind-up  the  business  and  affairs of the
          company,  or  consent  to  any  of  the  foregoing;

     o    effectuate  any  merger,  reorganization,  or  recapitalization of the
          company,  or  enter  into  any  agreement  to do any of the foregoing;

     o    purchase  or  redeem  or  pay  or  declare  any  dividend  or make any
          distribution on, any shares of stock other than the Series A Preferred
          Stock  so  long as an accrued dividend on the Series A Preferred Stock
          is  unpaid,  or  permit any subsidiary of the Company to take any such
          action,  except  for  certain  securities  repurchased  from  former
          employees,  officers,  directors,  consultants;

     o    increase  the  authorized  number  of  shares  of  Preferred  Stock or
          Series  A  Preferred  Stock;

     o    alter or  change  the  voting  or  other powers, preferences, or other
          rights,  privileges,  or  restrictions of the Series A Preferred Stock
          contained  herein  (by  merger,  consolidation,  or  otherwise);  and

     o    issue any  securities  senior  to  the  Series  A  Preferred  Stock,
          except  certain  Qualified Financings (as defined below), or incur any
          new debt, except certain Permitted Debt (as defined below). "Qualified
          Financing"  means  an  equity  offering  that  (a) the gross aggregate
          proceeds  raised  and  liquidation  preferences  is  no  more  than
          $3,000,000;  (b)  the dividend rate does not exceed ten percent (10%);
          and  (c)  the  holders of the new securities do not have voting rights
          more  favorable  than  voting rights granted to the Series A Preferred
          Stock. "Permitted Debt" means (w) trade payables, inventory financing,
          and  the  accounts  receivable factoring, all incurred in the ordinary
          course  of  business; (x) surety bonds and letters of credit issued or
          obtained  in  the ordinary course of business; (y) refinancings of the
          Company's  existing  debt  facilities  (including  a  $1,500,000  loan
          incurred  on  January  18,  2006);  and  (z)  up  to $3,000,000 of new
          indebtedness.

-    LIMITATION  ON  VOTING-  The  voting  rights  of  each  holder  of Series A
     Preferred  Stock is limited in the certificate of designations, preferences
     and  rights  of  such stock, so that the holder is not entitled to vote any
     Series  A  Preferred  Stock  to the extent that such voting will allow such
     holder  to vote more than 4.99% of the outstanding voting securities of the
     Company.

     SERIES B PREFERRED STOCK

     Our Series B Preferred Stock has the following rights, preferences,
privileges and restrictions:

-    RANK- Our  Series  B Preferred Stock ranks junior to our Series A Preferred
     Stock,  ranks pari passu with our Series C Preferred Stock as to an initial
     aggregate  liquidation  preference of $100,000, and ranks pari passu, on an
     as  converted  basis,  with  our  common  stock,  as  to all other matters,

                                       38
<PAGE>

     including  voting  rights,  payment  of  dividends,  and liquidation, after
     payment  of  the  initial  liquidation  preference  of  $100,000.

-    CONVERSION-Each  share  of  Series B Preferred Stock automatically converts
     into  one  hundred  (100)  shares  of  Common  Stock  upon the shareholders
     approval  of  an  increase  in the authorized shares of common stock of the
     Company.

-    DIVIDENDS-Holders  of  Series  B Preferred Stock participate ratably, on an
     as-converted  basis,  with our Common Stock as to the payment of dividends.

-    LIQUIDATION  RIGHTS-In  the  event  of  any  liquidation,  dissolution  or
     winding-up  of  the Company, either voluntary or involuntary, after payment
     of  any  liquidation preference to the holders of Series A Preferred Stock,
     the  holders of Series B Preferred Stock are entitled to receive an initial
     aggregate  liquidation  preference  of  $100,000,  and  then the holders of
     Series  B  Preferred  Stock  are  entitled  to  participate  ratably, on an
     as-converted basis, with our common stock as to any distribution of assets.

-    VOTING  RIGHTS-The  holders  of  Series B Preferred stock have the right to
     vote  on an as-converted basis, with our common shareholders on all matters
     submitted  to  a  vote  of  our  shareholders.

     SERIES C PREFERRED STOCK

     Our Series C Preferred Stock has the following rights, preferences,
privileges and restrictions:

-    RANK- Our  Series  C Preferred Stock ranks junior to our Series A Preferred
     Stock,  ranks pari passu with our Series B Preferred Stock as to an initial
     aggregate  liquidation  preference of $100,000, and ranks pari passu, on an
     as  converted  basis,  with  our  common  stock,  as  to all other matters,
     including  voting  rights,  payment  of  dividends,  and liquidation, after
     payment  of  the  initial  liquidation  preference  of  $100,000.

-    CONVERSION-Each share of Series C Preferred Stock converts into one hundred
     (100)  shares  of  Common  Stock,  at  the  option  of  the  holder.

-    LIMITATION ON CONVERSION - The conversion rights of each holder of Series C
     Preferred  Stock is limited in the certificate of designations, preferences
     and rights of such stock, so that the holder is not entitled to convert any
     Series C Preferred Stock to the extent that, after such conversion, the sum
     of  the  number of shares of common stock beneficially owned by such holder
     and  its affiliates, will result in beneficial ownership of more than 4.99%
     of  the  outstanding  shares  of  common  stock.

-    DIVIDENDS-Holders  of  Series  C Preferred Stock participate ratably, on an
     as-converted  basis,  with our Common Stock as to the payment of dividends.

-    LIQUIDATION  RIGHTS-In  the  event  of  any  liquidation,  dissolution  or
     winding-up  of  the Company, either voluntary or involuntary, after payment
     of  any  liquidation preference to the holders of Series A Preferred Stock,
     the  holders of Series C Preferred Stock are entitled to receive an initial
     aggregate  liquidation  preference  of  $100,000,  and  then the holders of

                                       39
<PAGE>

     Series  C  Preferred  Stock  are  entitled  to  participate  ratably, on an
     as-converted basis, with our common stock as to any distribution of assets.

-    VOTING  RIGHTS-The  holders  of  Series B Preferred stock have the right to
     vote  on an as-converted basis, with our common shareholders on all matters
     submitted  to  a  vote  of  our  shareholders.

-    LIMITATION  ON  VOTING-  The  voting  rights  of  each  holder  of Series C
     Preferred  Stock is limited in the certificate of designations, preferences
     and  rights  of  such stock, so that the holder is not entitled to vote any
     Series  C  Preferred  Stock  to the extent that such voting will allow such
     holder  to vote more than 4.99% of the outstanding voting securities of the
     Company.

OPTIONS AND WARRANTS CONVERTIBLE INTO COMMON SHARES

     As  of  January  20,  2006,  there  were  outstanding Series A Common Stock
Purchase  Warrants  entitling  the  holders  to  purchase  up to an aggregate of
6,936,980  shares  of  Common Stock at an exercise price of one dollar and fifty
cents  ($1.50)  per  share.  A  Series  A warrant is exercisable, in whole or in
part,  at  any  time  after the earlier of (a) the date a registration statement
covering  such  Series  A  warrants  and  underlying  warrant shares is declared
effective, or (b) twelve (12) months from the date of grant and before the close
of  business  on  the  date  five  (5)  years  from  the  initial exercise date.

     As  of  January  20,  2006,  there  were  outstanding Series B Common Stock
Purchase  Warrants  entitling  the  holders  to  purchase  up to an aggregate of
3,468,490  shares of Common Stock at an exercise price of two dollars and twenty
five cents ($2.25) per share.  A Series B warrant is exercisable, in whole or in
part,  at  any  time  after the earlier of (a) the date a registration statement
covering  such  Series  B  warrants  and  underlying  warrant shares is declared
effective, or (b) twelve (12) months from the date of grant and before the close
of  business  on  the  date  seven  (7)  years  from  the initial exercise date.

     As  of  January  20,  2006,  there  were  outstanding Series C Common Stock
Purchase  Warrants  entitling  the  holders  to  purchase  up to an aggregate of
2,000,000  shares  of  Common  Stock  at an exercise price of seventy five cents
($.75)  per share.  The Series C warrant is exercisable, in whole or in part, at
any  time  after  the  earlier of (a) the date a registration statement covering
such  Series  C warrants and underlying warrant shares is declared effective, or
(b)  twelve  (12) months from the date of grant and before the close of business
on  the  date  five  (5)  years  from  the  initial  exercise  date.

     As  of  January  20,  2006,  there  were  outstanding Series D Common Stock
Purchase  Warrants  entitling  the  holders  to  purchase  up to an aggregate of
2,000,000  shares  of  Common  Stock  at an exercise price of seventy five cents
($.75)  per share.  The Series D warrant is exercisable, in whole or in part, at
any  time  after  the  earlier of (a) the date a registration statement covering
such  Series  D warrants and underlying warrant shares is declared effective, or
(b)  twelve  (12) months from the date of grant and before the close of business
on  the  date  seven  (7)  years  from  the  initial  exercise  date.

     As  of  January  20,  2006, there were outstanding Series BD-1 Common Stock
Purchase  Warrants  entitling  the  holders  to  purchase  up to an aggregate of
693,980 shares of Common Stock at an exercise price of seventy five cents ($.75)
per  share.  A  Series  BD-1 warrant is exercisable, in whole or in part, at any
time  after  the  earlier of (a) the date a registration statement covering such
Series BD-1 warrants and underlying warrant shares is declared effective, or (b)
twelve  (12)  months  from the date of grant and before the close of business on
the  date  five  (5)  years  from  the  initial  exercise  date.

     As  of  January  20,  2006, there were outstanding Series BD-2 Common Stock
Purchase  Warrants  entitling  the  holders  to  purchase  up to an aggregate of
693,980  shares  of  Common  Stock  at an exercise price of one dollar and fifty
cents  ($1.50)  per share.  A Series BD-2 warrant is exercisable, in whole or in

                                       40
<PAGE>

part,  at  any  time  after the earlier of (a) the date a registration statement
covering  such  Series  BD-2  warrants and underlying warrant shares is declared
effective, or (b) twelve (12) months from the date of grant and before the close
of  business  on  the  date  five  (5)  years  from  the  initial exercise date.

     As  of  January  20,  2006, there were outstanding Series BD-3 Common Stock
Purchase  Warrants  entitling  the  holders  to  purchase  up to an aggregate of
346,840  shares  of  Common Stock at an exercise price of two dollars and twenty
five cents ($2.25) per share.  A Series BD-3 warrant is exercisable, in whole or
in  part, at any time after the earlier of (a) the date a registration statement
covering  such  Series  BD-2  warrants and underlying warrant shares is declared
effective, or (b) twelve (12) months from the date of grant and before the close
of  business  on  the  date  seven  (7)  years  from  the initial exercise date.

     LIMITATION  ON  EXERCISE  OF  WARRANTS

     The  exercise  rights of the Series A, B, C, D, and BD Warrants are limited
so  that the holder is not entitled to exercise such warrant to the extent that,
after  such  exercise,  the  sum  of  the  number  of  shares  of  common  stock
beneficially  owned by such holder and its affiliates, will result in beneficial
ownership  of  more  than  4.99%  of  the  outstanding  shares  of common stock.

     The  Company  issued  the  warrants  described above in connection with the
issuance  of  the  Company's  Series  A  Preferred  Stock.  We  have  valued our
warrants,  according  to  the  Black-Scholes  Option  Pricing Model, as follows:

<TABLE>
<CAPTION>
                                                                         RISK   FAIR VALUE     TOTAL
                                                                         FREE       PER      FAIR VALUE
WARRANTS              NUMBER    YEARS  VOLATILITY   STRIKE $   STOCK $   RATE     WARRANT         $
                     ---------  -----  -----------  ---------  --------  -----  -----------  -----------
<S>                    <C>       <C>      <C>         <C>        <C>      <C>       <C>          <C>
                                 5
Class A Warrants     9,941,639  years       32%     $    1.50  $   2.48  4.82%  $      1.39   13,818,878
-------------------  ---------  -----  -----------  ---------  --------  -----  -----------  -----------
                                 7
Class B Warrants     4,970,824  years       32%     $    2.25  $   2.48  4.84%  $      1.19    5,915,281
-------------------  ---------  -----  -----------  ---------  --------  -----  -----------  -----------
                                 5
Class C Warrants     2,000,000  years       32%     $    0.75  $   2.48  4.82%  $      1.90    3,800,000
-------------------  ---------  -----  -----------  ---------  --------  -----  -----------  -----------
                                 7
Class D Warrants     2,000,000  years       32%     $    0.75  $   2.48  4.82%  $      1.96    3,920,000
-------------------  ---------  -----  -----------  ---------  --------  -----  -----------  -----------
                                 5
Class BD-1 Warrants    919,162  years       32%     $    0.75  $   2.48  4.82%  $      1.90    1,746,408
-------------------  ---------  -----  -----------  ---------  --------  -----  -----------  -----------
                                 5
Class BD-2 Warrants    919,162  years       32%     $    1.50  $   2.48  4.82%  $      1.39    1,277,635
-------------------  ---------  -----  -----------  ---------  --------  -----  -----------  -----------
                                 7
Class BD-3 Warrants    459,581  years       32%     $    2.25  $   2.48  4.84%  $      1.19      546,901
-------------------  ---------  -----  -----------  ---------  --------  -----  -----------  -----------
Total Fair Value
 of Warrants                                                                                  30,900,273
-------------------  ---------  -----  -----------  ---------  --------  -----  -----------  -----------
</TABLE>

MARKET  PRICE  OF  AND  DIVIDENDS  ON  THE  REGISTRANT'S COMMON EQUITY AND OTHER
SHAREHOLDER  MATTERS

     Our  common stock trades on the OTC Bulletin Board under the trading symbol
"CYON."  The  prices  set  forth  below  reflect  the quarterly high and low bid
information  for shares of our common stock during the last two fiscal years, as
reported  by  the  OTC Bulletin Board.  These prices reflect inter-dealer prices
without  retail  markup,  markdown,  or commission, and may not represent actual

                                       41
<PAGE>

transactions.  Please  note  that  the board of directors approved a two-for-one
stock  dividend  on  November  4,  2005,  which  doubled  the  numbers of shares
outstanding.  This  stock  dividend  did  not  include our preferred stock.  The
prices  listed  for  the  quarter  which  ended  on  December  31, 2005, reflect
post-dividend  sales. The remaining prices, for quarters preceding the dividend,
have  been  adjusted  to  retroactively  reflect  post-dividend  sales.

<TABLE>
<CAPTION>

2005 QUARTER ENDED   HIGH    LOW
------------------  ------  ------
<S>                  <C>     <C>
December 31, 2005   $ 4.25  $  .60
------------------  ------  ------
September 30, 2005  $ 0.75  $ 0.25
------------------  ------  ------
June 30, 2005       $0.875  $0.175
------------------  ------  ------
March 31, 2005      $ 0.50  $0.125
------------------  ------  ------

2004 QUARTER ENDED
------------------
December 31, 2004   $ 1.50  $0.895
------------------  ------  ------
September 30, 2004  $ 2.50  $ 1.15
------------------  ------  ------
June 30, 2004       $5.125  $ 0.30
------------------  ------  ------
March 31, 2004      $  .30  $  .30
------------------  ------  ------
</TABLE>

     Our  common  stock  is  covered  by  an  SEC rule imposing additional sales
practice  requirements  on  broker-dealers  who  sell such securities to persons
other  than  established customers and accredited investors, which are generally
institutions  with assets in excess of $5,000,000, or individuals with net worth
in excess of $1,000,000 or annual income exceeding $200,000, or $300,000 jointly
with  a  spouse.  For  transactions  covered by the rule, the broker-dealer must
make a special suitability determination for the purchaser and transaction prior
to the sale.  Consequently, the rule may affect the ability of broker-dealers to
sell  our securities, and also may affect the ability of purchasers of our stock
to  sell  their  shares  in the secondary market.  The rule may also cause fewer
broker-dealers  to  be  willing to make a market in our common stock, and it may
affect  the  level  of  news  coverage  we  receive.

     We  have  not declared or paid any cash dividends on our common stock since
our  inception,  and  our  Board  of  Directors  currently intends to retain all
earnings for use in the business for the foreseeable future.  Any future payment
of  dividends  will  depend upon our results of operations, financial condition,
cash  requirements, and other factors deemed relevant by our Board of Directors.

LEGAL PROCEEDINGS

     Although  DeerValley  in the normal course of business is subject to claims
and  litigation,  neither the Company nor DeerValley are a party to any material
legal  proceeding  nor  is  the  Company  aware  of  any  circumstance  that may
reasonably  lead  a third party to initiate legal proceeding against the Company
or  DeerValley.

DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION FOR SECURITIES ACT
LIABILITIES

     Our  Articles of Incorporation provide that we will indemnify an officer or
director  to  the  full extent permitted by law.  Insofar as indemnification for
liabilities  arising  under  the  Securities  Act  of  1933  (the  "Act") may be
permitted  to  directors, officers and controlling persons of the small business
issuer  pursuant  to  the  foregoing provision, or otherwise, the small business
issuer  has  been  advised  that,  in the opinion of the Securities and Exchange
Commission,  such  indemnification  is against public policy as expressed in the
Act  and  is,  therefore,  unenforceable.  In  the  event  that  a  claim  for

                                       42
<PAGE>

indemnification  against  such  liabilities is asserted by one of our directors,
officers,  or  controlling  persons  in  connection  with  the  securities being
registered, we will, unless, in the opinion of our legal counsel, the matter has
been  settled  by  controlling  precedent,  submit  the question of whether such
indemnification is against public policy to a court of appropriate jurisdiction.
We  will  then  be  governed  by  the  court's  decision.

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

     Except  as  set forth below, there were no transactions during the last two
fiscal  years,  and there are no proposed transactions, to which the Company was
or  is  to  become  a  party  in which any director, executive officer, director
nominee,  beneficial  owner  of  more than five percent (5%) of any class of our
stock,  or  members  of their immediate families had, or is to have, a direct or
indirect  material  interest.

     In connection with the Securities Purchase and Share Exchange Agreement, on
January  18,  2006,  the  Company  issued  to  the  Lender  an  Interest Bearing
Non-Convertible Installment Promissory Note, in the original principal amount of
One Million Five Hundred Thousand and No/100 Dollars ($1,500,000), together with
interest  accruing  thereon at an annual rate of twelve percent (12%) per annum.
The  Lender  also  owns Series A Preferred Stock, Series A Common Stock Purchase
Warrants,  and  Series  B  Common  Stock  Purchase  Warrants.

     In  connection with the Capital Stock Purchase Agreement, DVA entered in to
the Earnout Agreement, pursuant to which, additional payments may be paid to the
former  owners  of  Deer
Valley Homebuilders, Inc., as an earnout, based upon the net income before taxes
of  Deer  Valley  Homebuilders, Inc.   Joel Stephen Logan, II, the President and
General Manager of Deer Valley Homebuilders, Inc., Charles L. Murphree, Jr., the
Vice  President  and  Regional Sales Director of Deer Valley Homebuilders, Inc.,
and  John  Steven  Lawler,  Deer Valley Homebuilders, Inc., Director of Finance,
Deer  Valley  Homebuilders,  Inc.,  are  each  a party to the Earnout Agreement.

     DVA,  a  wholly-owned  subsidiary  of the Company, had entered into an oral
agreement  with  Ranger Industries, Inc. to provide due diligence and consulting
services.  Pursuant  to such consulting agreement, the Company has accrued a fee
of  $100,000  fee  payable  to  Ranger  Industries, Inc., as payment in full for
services rendered.  Ranger Industries, Inc. is controlled by Charles G. Masters,
a  Director  and  the  Chief  Executive  Officer  &  President of Cytation Corp.

ITEM  9.01     FINANCIAL  STATEMENTS  AND  EXHIBITS

     The  following  exhibits  are  filed  with  this  Form  8-K:

     (a)     Financial  Statements  for  Business  Acquired.

     See  Exhibit  99.3  below.

     (b)     Pro-forma  Financial  Information

     See  Exhibit  99.4  below.

                                       43
<PAGE>

     (c)     Exhibits.

99.1 Financial Statements of Cytation Corporation: audited statements of income,
     cash  flows  and  changes  in stockholders' equity for the one year periods
     ending  December  31,  2005  and  December  31,  2004.

99.2 Financial  Statements  of  Deer  Valley Acquisitions Corp.: audited balance
     sheet as of December 31, 2005, and audited statements of income, cash flows
     and  changes  in  stockholders'  equity  for  the  six  month period ending
     December  31,  2005.

99.3 Financial  Statements  of  Deer  Valley Homebuilders, Inc.: audited balance
     sheet as of December 31, 2005, and audited statements of income, cash flows
     and  changes  in stockholders' equity for the years ended December 31, 2005
     and  December  31,  2004.

99.4 Pro Forma  Financial  Statements  as  of  December 31, 2005 (unaudited) for
     Cytation  Corporation,  Deer  Valley  Acquisitions  Corp.  and  Deer Valley
     Homebuilders,  Inc.

                                   SIGNATURES

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act of 1934, the
Registrant has duly caused this amended report to be signed on its behalf by the
undersigned  hereunto  duly  authorized.


                                   CYTATION CORPORATION



                                   By:  /s/ Charles G. Masters
                                        ----------------------
                                   Name:  Charles G. Masters
                                        --------------------
                                   Title:  President, Chief Executive Officer
                                         ------------------------------------
                                   Dated:  July 26, 2006

                                       44
<PAGE>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ex99-1.txt
<DESCRIPTION>FINANCIAL STATEMENTS OF CYTATION CORPORATION
<TEXT>
EXHIBIT 99.1


                              CYTATION CORPORATION
                              FINANCIAL STATEMENTS
                        AS OF DECEMBER 31, 2005 AND 2004
                                    (AUDITED)


TABLE OF CONTENTS:

AUDIT REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM - WHEELER, HERMAN, HOPKINS & LAGOR, PA                                  F-1

AUDIT REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM -
RADIN, GLASS & CO., LLP                                                      F-2

FINANCIAL STATEMENTS:

BALANCE SHEET AS OF DECEMBER 31, 2005 AND 2004                               F-3

STATEMENT OF OPERATIONS FOR THE YEARS ENDED DECEMBER 31, 2005
AND 2004                                                                     F-4

STATEMENT OF STOCKHOLDERS' EQUITY FOR THE YEARS ENDED DECEMBER 31,
2005 AND 2004                                                                F-5

STATEMENT OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2005
AND 2004                                                                     F-6

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS                          F-7-F-12


<PAGE>

                              CYTATION CORPORATION
                              FINANCIAL STATEMENTS
                        AS OF DECEMBER 31, 2005 AND 2004
                                    (AUDITED)


          AUDIT REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The  Board  of  Directors  and  Stockholders
Cytation  Corporation
Tampa,  Florida

We  have  audited  the accompanying balance sheets of Cytation Corporation as of
December  31,  2005  and  the  related  statements  of  operations,  changes  in
stockholders'  deficit,  and cash flow 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  audit.

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

In  our  opinion,  the financial statements referred to above present fairly, in
all  material  respects,  the  financial  position  of  Cytation  Corporation at
December  31, 2005, 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.


/s/ Wheeler, Herman, Hopkins & Lagor, PA

Wheeler, Herman, Hopkins & Lagor, PA
Certified Public Accountants
Tampa, Florida
March 24, 2006

                                     F-1
<PAGE>

             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     February 25, 2005

The Board of Directors and Stockholders
Cytation Corporation
Bristol, RI

We  have  audited  the accompanying balance sheets of Cytation Corporation as of
December  31, 2004 and 2003 and the related statements of operations, changes in
stockholders'  equity  (deficit), and cash flow for the years 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 standards of the Public Company
Accounting  Oversight  Board  (United  States).  Those standards require that we
plan  and  perform  the  audit  to obtain reasonable assurance about whether the
financial  statements  are  free  of  material  misstatement.  An audit includes
examining,  on  a test basis, evidence supporting the amounts and disclosures in
the  financial  statements.  An  audit  also  includes  assessing the accounting
principles  used  and  significant  estimates  made  by  management,  as well as
evaluating  the  overall  financial statement presentation.  We believe that our
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  Cytation  Corporation at
December 31, 2004 and 2003, and the results of its operations and its cash flows
for  the  years  then  ended, in conformity with accounting principles generally
accepted  in  the  United  States.

The  accompanying financial statements for the year ended December 31, 2004 have
been  prepared  assuming  that the Company will continue as a going concern.  As
discussed  in  Note  1  to  the  financial  statements, the Company has suffered
operating  losses  and has a net capital deficiency that raise substantial doubt
about its ability to continue as going concern.  Management's plans in regard to
these  matters  are  also  described in Note 1.  The financial statements do not
include  any adjustments that might result form the outcome of this uncertainty.


/s/  Radin  Glass  &  Co.,  LLP
Certified  Public  Accountants
New  York,  NY

                                     F-2
<PAGE>

<TABLE>
<CAPTION>
                                 CYTATION CORP
                              Cytation Corporation
                                 Balance Sheet
                        As of December 31, 2005 and 2004


                                     ASSETS
                                                               2005         2004
<S>                                                            <C>           <C>
CURRENT ASSETS:
   Cash                                                   $       220   $    65,644
   Notes receivable, stockholder                                    -        10,113
   Notes receivable, other                                          -         5,000
   Prepaid expenses and other current assets                        -         8,706

      Total Current Assets                                        220        89,463

 PROPERTY AND EQUIPMENT, Net                              $         -   $     4,496

 OTHER ASSETS:
   Security deposit                                       $         -   $     1,800
   Investment                                                       -        59,718
      Total Other Assets                                            -        61,518

      TOTAL ASSETS                                        $       220   $   155,477
                                                           ==========   ===========

                     LIABILITIES AND STOCKHOLDERS' DEFICIT

 CURRENT LIABILITIES:
   Accounts payable and accrued expenses                  $    48,416   $    92,306
   Notes payable and accrued interest                          90,500       120,228

      Total Current Liabilities                               138,916       212,534

 STOCKHOLDERS' EQUITY(DEFICIT):
   Common stock, $0.001 par value, 2,000,000 shares
   authorized, 982,662 and 872,330 shares issued and
   outstanding respectively                                       982           872
   Additional paid-in capital                              32,723,371    32,608,015
   Shares Subscribed (not issued)                             (23,500)            -
   Accumulated deficit                                    (32,839,549)   (32,665,944)

      Total Stockholders' Deficit                            (138,696)       (57,057)

      TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT         $       220   $    155,477
                                                          ===========   ============

</TABLE>

     See  Reports  of Independent Registered Public Accounting Firm and Notes to
Financial  Statements.

                                     F-3
<PAGE>

<TABLE>
<CAPTION>

CYTATION CORP
                                 Cytation Corporation
                                Statements of Operations


                                                                   For the Years Ended December
                                                                               31,
                                                                      2005            2004
<S>                                                                    <C>              <C>
REVENUE
 Consulting revenue - cash                                          $  59,114         $  86,900
 Consulting revenue - non cash                                              -           153,468
TOTAL REVENUE                                                          59,114           240,368

COST OF REVENUE                                                         1,738           746,896

GROSS PROFIT                                                           57,376          (506,528)

OPERATING EXPENSES:
   Depreciation                                                         1,037             3,857
   Selling, general and administrative                                246,533           367,007

     TOTAL OPERATING EXPENSES                                         247,570           370,864

     OPERATING INCOME/(LOSS)                                         (190,194)         (877,392)

OTHER INCOME (EXPENSES)
   Gain on sale and distribution of investment                         31,902           187,976
   Loss on sale of property and equipment                              (4,270)                -
   Loss on termination of ARE agreement                                (5,000)                -
   Interest income (expenses), net                                     (6,043)           (5,298)
   Other Income                                                             -                 -

     TOTAL OTHER INCOME                                                16,589           182,678

     INCOME/(LOSS) BEFORE INCOME TAXES                               (173,605)         (694,714)

INCOME TAX EXPENSE                                                          -             1,975

     NET LOSS                                                        (173,605)        $(696,689)
                                                                    =========         =========
Net (Loss) Income Per Share (Basic)                                 $   (0.18)        $   (0.87)
Net (Loss) Income Per Share (Fully Diluted)                         $   (0.18)        $   (0.87)
                                                                    =========         =========
Weighted Average Common Shares Outstanding                            944,303           799,830
Weighted Average Common and Common Equivalent Shares Outstanding      944,303           799,830
                                                                    =========         =========
</TABLE>

See  Reports  of  Independent  Registered  Public  Accounting  Firm and Notes to
Financial  Statements

                                     F-4
<PAGE>

<TABLE>
<CAPTION>

CYTATION CORP
                                                              Cytation  Corporation
                                                    Statements of Changes in Stockholders' Deficit
                                                    For The Years Ended December 31, 2005 and 2004

                                              Common Stock            Additional        Shares        Accumulated
                                          Shares        Amount         Paid-in        Subscribed        Deficit
                                                                       Capital           For                              Total
 <S>                                       <C>            <C>            <C>             <C>              <C>              <C>
 Balance - December 31, 2003             582,330         $582         $33,118,610                     $(31,969,255)    $1,149,937

 Exercise of options                      50,000           50                 (25)                               -             25
 Issuance of common stock for services   240,000          240              71,760                                -         72,000
 Distributions - non cash                                   -            (582,330)                               -       (582,330)
 Net loss                                                   -                   -                         (696,689)      (696,689)

 Balance - December 31, 2004            872,330          $872         $32,608,015                     $(32,665,944)      $(57,057)

 Exercise of options                          -             -                   -                                -              -
 Issuance of common stock               110,332           110             115,356                                -        115,466
 Shares subscribed (not issued)               -             -                   -       (23,500)                 -        (23,500)
 Net loss                                                   -                   -                         (173,605)      (173,605)

 Balance - December 31, 2005            982,662          $982         $32,723,371      $(23,500)      $(32,839,549)     $(138,696)

   See Reports of Independent Registered Public Accounting Firm and Notes to
                              Financial Statements
</TABLE>

                                     F-5
<PAGE>

<TABLE>
<CAPTION>
                              Cytation Corporation
                            Statements of Cash Flows

                                                                 For the Years Ended December 31,
                                                                      2005              2004
<S>                                                                   <C>                <C>
 CASH FLOWS FROM OPERATING ACTIVITIES:
   Net income (loss)                                              $  (173,605)     $  (696,689)
   Adjustments to reconcile net income (loss) to net cash used
   in operating activities:
      Depreciation                                                      1,036            3,856
      Non-cash consulting income                                       64,830         (153,468)
      Non cash compensation                                            49,601          884,750
      Gain on sales of marketable securities                          (31,902)        (187,976)
      Gain on disposal of equipment                                     4,270                -
      Accrued interest on note payable                                  9,155            5,544
      Write-off of note receivable-other                                5,000           55,169
      Changes in operating assets and liabilities:
      Prepaid expenses and others                                      10,506           (8,706)
      Accounts payable and accrued expenses                           (38,390)         (41,794)
          CASH FLOW USED IN OPERATING ACTIVITIES                      (99,499)        (139,314)

 CASH FLOWS FROM INVESTING ACTIVITIES:
   Purchases of equipment                                                (812)          (5,127)
   Proceeds from sales of marketable securities                             -          212,824
   Proceeds from disposal of equipment                                      2                -
   (Issuance) collection of notes receivable                                -           (5,000)
          CASH FLOW PROVIDED BY INVESTING ACTIVITIES                     (810)         202,697

 CASH FLOWS FROM FINANCING ACTIVITIES:
--------------------------------------
   Proceeds from issuance of common stock                              74,267               25
   Collections (issuance) of note receivable                          (39,382)               -
          CASH FLOW PROVIDED BY FINANCING ACTIVITIES                   34,885               25

          NET INCREASE (DECREASE) IN CASH                             (65,424)          63,408


   CASH, Beginning of Year                                             65,644            2,236
   CASH, End of Year                                              $       220      $    65,644

 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
   Cash paid during the years for:
     Interest                                                     $    14,345      $         -
     Taxes                                                        $         -      $     1,975

 Non-cash investing and financing activities:
     Distributions of Solomon shares                              $         -      $   582,330
</TABLE>

   SEE REPORTS OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM AND NOTES TO
                              FINANCIAL STATEMENTS

                                     F-6
<PAGE>

                              CYTATION CORPORATION
                          NOTES TO FINANCIAL STATEMENTS
                        AS OF DECEMBER 31, 2005 AND 2004
                                    (AUDITED)

NOTES  TO  FINANCIAL  STATEMENTS

1.  BUSINESS.

Cytation  Corporation was incorporated under the laws of Delaware on November 1,
1999.  Until June 20, 2001, the Company provided an extensive range of in-school
and  online  services  directed  at high school students and their parents, high
school  counselors,  college  admissions  officers and corporations which target
with the teen marketplace.  On June 20, 2001, the Company sold all of its assets
associated  with  these  activities to TMP Worldwide Inc.  for approximately $72
million  in  cash  and  debt  assumed.

During  the  period  commencing  with  the  fourth quarter of 2002 and ending in
December  2004,  the Company engaged in the business of providing consulting and
related  services  to  private companies that wish to become reporting companies
under  the  Securities  Exchange Act of 1934.  In the first quarter of 2005, the
Company  discontinued  all  business  operations  except  finding an appropriate
private  entity  with which it could acquire or enter into a similar transaction
with.  On January 18, 2006, the Company entered into the Securities Purchase and
Share  Exchange  Agreement, which resulted in a change of control of the Company
followed  simultaneously  with  an  acquisition  of  a  private  company.  See
"Subsequent  Events".

2.  SUMMARY  OF  SIGNIFICANT  ACCOUNTING  POLICIES.

USE  OF ESTIMATES- The Company's financial statements are prepared in conformity
with  accounting  principles  generally accepted in the United States of America
which  require  management  to  make  estimates  and assumptions that affect the
reported  amounts  of assets and liabilities and disclosure of contingent assets
and liabilities at the date of the financial statements and the reported amounts
of  revenues  and  expenses  during  the reporting period.  Actual results could
differ  from  those  estimates.

PROPERTY  AND  EQUIPMENT  -  Property  and  equipment  are  stated  at  cost and
depreciated  using  the  straight-line method over the estimated useful lives of
the  assets  ranging from three to seven years for equipment, auto and furniture
Leasehold improvements are amortized over the term of the lease or the estimated
life  of  the  improvement,  whichever  is shorter.  Whenever assets are sold or
retired,  their  cost  and related accumulated depreciation are removed from the
appropriate  accounts.  Any  gains  and  losses  on dispositions are recorded in
current  operations.

FAIR  VALUE  OF  FINANCIAL  INSTRUMENTS  -  The carrying amounts reported in the
balance  sheet  for cash, short-term loan, accounts payable and accrued expenses
approximate  fair  value  based on the short-term maturity of these instruments.

INCOME  TAXES  -  The  Company  utilizes  the liability method of accounting for
income  taxes  as set forth in SFAS 109, "Accounting for Income Taxes" Under the
liability  method, deferred taxes are determined based on the difference between
the  financial  statement  and tax bases of assets and liabilities using enacted
tax  rates  in  effect  in  the  years  in which the differences are expected to
reverse.

REVENUE  RECOGNITION  - Revenues were recognized when services are performed and
the  earnings  process  is  completed.

EMPLOYEE STOCK OPTIONS AND SHARES ISSUED FOR SERVICES - The Company accounts for
employee  stock  transactions in accordance with APB Opinion No. 25, "Accounting
for Stock Issued to Employees." The Company has adopted the pro forma disclosure
requirements  of  SFAS  123,  "Accounting  for  Stock-Based  Compensation."
Accordingly,  any  excess of fair market value of stock issued to employees over
exercise prices has been recorded as compensation expense and additional paid in
capital.

EARNING  (LOSS)  PER  SHARE - The Company adopted the provision of SFAS No. 128,
"Earnings  per  Share".  SFAS No. 128 eliminates the presentation of primary and
fully dilutive earnings per share ("EPS") and requires presentation of basic and
diluted EPS. Basic EPS is computed by dividing income (loss) available to common
stockholders by the weighted-average number of common shares outstanding for the
period.  Diluted EPS is based on the weighted-average number of shares of common
stock  and  common  stock  equivalents  outstanding for the period.

REPORTING OF SEGMENTS - The Company adopted No. 131, "Disclosures about Segments
of an Enterprise and Related Information". SFAS No. 131 establishes the criteria
for determining an operating segment and establishes the disclosure requirements
for  reporting  information about operating segments. The Company had determined
that  under  SFAS  No.  131,  it  operated  in  one  segment  of  service.

NEW  ACCOUNTING  PRONOUNCEMENTS

In December 2004, the FASB issued SFAS No.153, "Exchanges of Nonmonetary Assets,
an  amendment  of  APB Opinion No. 29, Accounting for Nonmonetary Transactions."
The  amendments  made by Statement 153 are based on the principle that exchanges
of  nonmonetary  assets should be measured based on the fair value of the assets
exchanged.  Further,  the  amendments  eliminate  the  narrow  exception  for
nonmonetary exchanges of similar productive assets and replace it with a broader
exception  for  exchanges  of  nonmonetary  assets  that  do not have commercial
substance.  Previously,  Opinion 29 required that the accounting for an exchange
of  a  productive asset for a similar productive asset or an equivalent interest
in  the  same  or  similar  productive  asset  should  be  based  on

                                     F-7
<PAGE>

                              CYTATION CORPORATION
                          NOTES TO FINANCIAL STATEMENTS
                        AS OF DECEMBER 31, 2005 AND 2004
                                    (AUDITED)

the  recorded amount of the asset relinquished. Opinion 29 provided an exception
to  its  basic  measurement  principle  (fair  value)  for  exchanges of similar
productive  assets.  The  FASB  believes  that  exception  required  that  some
nonmonetary  exchanges,  although  commercially  substantive,  be  recorded on a
carryover  basis.  By  focusing  the exception on exchanges that lack commercial
substance,  the  FASB  believes this statement produces financial reporting that
more  faithfully  represents  the  economics  of  the  transactions. SFAS 153 is
effective  for nonmonetary asset exchanges occurring in fiscal periods beginning
after  June  15,  2005.  Earlier  application is permitted for nonmonetary asset
exchanges  occurring in fiscal periods beginning after the date of issuance. The
provisions of SFAS 153 shall be applied prospectively. The Company has evaluated
the  impact of the adoption of SFAS 153, and does not believe the impact will be
significant  to  the  company's  overall  results  of  operations  or  financial
position.

In  December  2004,  the  FASB  issued  SFAS No.123 (revised 2004), "Share-Based
Payment".  SFAS  123(R)  will  provide  investors  and  other users of financial
statements  with  more  complete  and neutral financial information by requiring
that  the  compensation  cost  relating  to  share-based payment transactions be
recognized in financial statements. That cost will be measured based on the fair
value  of  the equity or liability instruments issued. SFAS 123(R) covers a wide
range  of  share-based  compensation  arrangements  including  share  options,
restricted share plans, performance-based awards, share appreciation rights, and
employee  share  purchase  plans.  SFAS  123(R) replaces FASB Statement No. 123,
"Accounting  for  Stock-Based  Compensation", and supersedes APB Opinion No. 25,
"Accounting  for  Stock  Issued to Employees". SFAS 123, as originally issued in
1995,  established  as  preferable  a  fair-value-based method of accounting for
share-based  payment  transactions  with  employees.  However,  that  statement
permitted entities the option of continuing to apply the guidance in Opinion 25,
as long as the footnotes to financial statements disclosed what net income would
have  been had the preferable fair-value-based method been used. Public entities
(other  than  those  filing as small business issuers) will be required to apply
SFAS 123(R) as of the first interim or annual reporting period that begins after
June  15,  2005.  For  public  entities that file as small business issuers SFAS
123(R)  is  applicable  as  of  the  beginning  of  the  first interim or annual
reporting  period that begins after December 15, 2005. The Company evaluated the
impact  of  the  adoption  of  SFAS 123(R), and believes that the impact will be
insignificant  to  the  company's  overall  results  of operations and financial
position.

In  December 2004 the Financial Accounting Standards Board issued two FASB Staff
Positions-FSP  FAS  109-1,  Application  of  FASB  Statement 109 "Accounting for
Income  Taxes"  to the Tax Deduction on Qualified Production Activities Provided
by  the  American  Jobs  Creation  Act of 2004, and FSP FAS 109-2 Accounting and
Disclosure  Guidance  for the Foreign Earnings Repatriation Provision within the
American  Jobs Creation Act of 2004. Neither of these affected the Company as it
does  not  participate  in  the  related  activities.

3. NOTES RECEIVABLE, STOCKHOLDERS AND OTHERS

                                                                  2005    2004
                                                                 ------  -------

Note receivable from stockholders,
non-interest bearing and due on demand.                          $   --  $10,113

Note receivable from an unrelated entity, due on                     --    5,000
 demand without interest.                                        ------  -------
Total                                                            $   --  $15,113
                                                                 ======  =======

4. PROPERTY AND EQUIPMENT

Property  and  equipment at December 31, 2005 and 2004 consist of the following:

                                                  Estimated
                                2005    2004    Useful Lives
                                -----  -------  ------------

Computer and equipment          $  --  $47,945       3 years
Leasehold Improvements             --   10,414       7 years
                                -----  -------
Sub-total                          --   58,359
Less: accumulated depreciation     --   53,863
                                -----  -------
Property and Equipment, Net     $  --  $ 4,496
                                =====  =======

Depreciation  expense  for the years ended December 31, 2005 and 2004 was $1,037
and  $3,857,  respectively.

                                     F-8
<PAGE>
                              CYTATION CORPORATION
                          NOTES TO FINANCIAL STATEMENTS
                        AS OF DECEMBER 31, 2005 AND 2004
                                    (AUDITED)

5.  STOCKHOLDERS'  EQUITY

AUTHORIZED SHARES-The Company's authorized shares consisted of 3,140,000 shares,
divided  into  2,000,000  shares  of common stock, par value $.001 per share and
1,140,000  shares  of  preferred stock, par value $.01 per share. As of December
31,  2005 the Company had 982,662 shares of common stock issued and outstanding.

ISSUANCE  OF  COMMON  STOCK  -  On  February  14,  2005,  the Company authorized
theissuance  for no consideration of 3,332 shares to Bost & Co., an unaffiliated
third  party,  in  settlement  of  a  prior  investment.

Also  on  February  14,  2005,  the  Company authorized the issuance for nominal
consideration  of  30,000 restricted shares of its common stock to Richard Parke
in  consideration  of  his  agreement to serve as a director of the Company. The
Company  recorded an expense of $20,333 in connection with the issuance of these
shares.

On  March 4, 2005, the Company agreed to issue 47,000 of its common shares to an
unaffiliated  third  party  for $23,500 in cash and a warrant to purchase 20,000
shares of the common stock of Solomon Technologies, Inc ("Solomon Warrant"). All
of  these  shares  were  issued  on  June  30, 2005 when the market price of the
Company's  common  stock  was $1.22 per share. On September 1, 2005, the Solomon
Warrant  was  issued  and  $2,634 was recorded as a reduction of paid-in capital
based  on  the  Black-Scholes  option  valuation  model.

On  November 14, 2005, the Company issued 20,000 restricted shares of its common
stock  for  $1.00  a  share  to  an  unaffiliated  third party and issued 10,000
restricted  shares  of  its  common  stock  to  Foley  Hoag  LLP in reduction of
approximately  $45,000  of  indebtedness.  Foley  Hoag agreed to reduce its then
outstanding  liability to $85,000 with scheduled payments of $14,167 on February
1,  February  15,  March 15, April 15, May 15, and June 15, 2006.  The agreement
was  verbally  agreed  to in November 2005 and subsequently signed on January 4,
2006.

The  Board  of  Directors  of  the Company declared a 2-for-1 stock dividend for
stockholders  of  record  on  November  14,  2005.  The  "payment" date for this
dividend  is  November  23,  2005.  All  shares  and per share amounts have been
retroactively  restated  to  reflect  this  stock  dividend.

In  November  2005,  the  Company  entered into a letter of intent to acquire an
unrelated  private  company.  The Company will be the surviving corporation, but
the business, ownership and management of the Company will change. In connection
with  the  proposed acquisition, the Company will authorize additional shares of
common  stock  and  preferred  stock  expected  to be issued in the transaction,
declare  a  2-or-1stock  dividend, and issue to third party's stockholders newly
issued  shares  of its preferred stock. The third party paid the Company $10,000
upon  completion  of due diligence and agreed to assume and to pay approximately
$120,000  of  the Company's liabilities at the closing of the transaction. After
the  transaction,  stockholders of the third party will own approximately 94% of
the  total  issued  and  outstanding  securities  of  the  Company.

WARRANTS-The  following table summarizes the changes in warrants outstanding and
related  price  ranges  are  as  follows:

                                           Weighted Average
                                  Shares    Exercise Price
                                  -------  ---------------

Outstanding at December 31, 2004    2,932       495.00
Granted                                --
Exercised                              --
Expired or cancelled               (2,932)     (495.00)
                                  -------
Outstanding at December 31, 2005       --
                                  =======

No  options  have  been  granted to employees during the year ended December 31,
2005  and  2004.  Therefore, if the Company had recognized compensation cost for
the  employee  stock  options in accordance with SFAS No. 123, the Company's pro
forma net income (loss) and earning (loss) per share would have been the same as
the  net  income  (loss)  and  earning  (loss)  per  share  as  reported  on the
accompanying  statements  of  operations.

6.  COMMITMENTS  AND  CONTINGENCIES

The  Company  rented  its  office  on  a  month-to-month basis. Rent expense was
approximately  $11,592  and  $11,000  for  the years ended December 31, 2005 and
2004,  respectively.

During  the  first  quarter of 2005, the Company reviewed business opportunities
resulting from its status as a Business Development Company under the Investment
Company Act of 1940 and evaluated other courses of action. On April 8, 2005, the
Company entered into a letter of intent with Evolve Oncology, Inc. ("Evolve") to
effect  a  reverse  merger  with  Evolve.  The Company terminated this letter of
intent  on  August  4,  2004.

                                     F-9
<PAGE>

                              CYTATION CORPORATION
                          NOTES TO FINANCIAL STATEMENTS
                        AS OF DECEMBER 31, 2005 AND 2004
                                    (AUDITED)

7.  INCOME  TAXES

At  December 31, 2005 and 2004, the Company had net operating loss carryforwards
of  approximately  $19,700,000 and $19,500,000, expiring 2011 through 2025. SFAS
No.  109  additionally  requires  the  establishment of a valuation allowance to
reflect  the  likelihood  of realization of deferred tax assets. At December 31,
2005  and  2004,  a  valuation allowance for the full amount of the deferred tax
asset was recorded because of operating losses incurred and the uncertainties as
to  the amount of taxable income that would be generated in the future years. In
addition,  the  utilization  of  such net operating losses is subject to certain
limitations  under  Federal  income  tax  laws.

The  components  of  the  net  deferred  tax  asset  consist of the following at
December  31,  2005  and  2004:

                                         2005             2004
                                  ------------------  ------------

Net operating loss carryforwards  $        6,895,000  $  6,825,000
Valuation allowance                       (6,895,000)   (6,825,000)
                                  ------------------  ------------
                                  $               --  $         --
                                  ==================  ============

The  provision  for  income  taxes differs from the amount computed applying the
statutory federal income tax rate to income before income taxes as follows as of
December  31,  2005  and  2004:

                                                          2005          2004
                                                         -------       -------

Income tax (benefit) computed at statutory rate at 35%   $(70,000)   $ (240,000)
Utilization of NOL                                              -
Tax benefit not recognized                                 70,000       240,000
                                                        ---------    ----------
Provision for income taxes                              $       -    $        -
                                                        =========    ==========

8.  INVESTMENT/NON-CASH INCOME:

By  agreement  of  the  majority  board  of directors, on September 1, 2005, the
Company  entered  into a settlement agreement with HTA whereby HTA issued to the
Company  an  additional  196,456  shares  of  its common stock and an additional
49,114  warrants.  The  HTA  common  stock  was  valued  at $0.25 per share, and
accordingly  the  Company  recorded  non-cash  income  in the amount of $49,114.

Based  on  the  Black-Scholes option valuation model, the HTA warrants have zero
value  with  volatility  of  0.01%.  Therefore, the Company recorded no non-cash
income  with  respect  to  these  warrants.

On  September 1, 2005 the Company distributed 196,456 shares of HTA common stock
and  197,582 HTA warrants to its two officers. The Company recorded compensation
expense  on  the  distribution  of  the HTA shares in the amount of $49,114 and,
based  the  zero  value  of  the  HTA warrants under the Black-Scholes valuation
model,  no  compensation  expense  for  the  HTA  warrants  was  recorded.

9.  SUBSEQUENT  EVENTS

On  January 18, 2006, the Company entered into the Securities Purchase and Share
Exchange  Agreement, (the "Securities Purchase and Share Exchange Agreement") by
and  among  the  Company,  Richard  A. Fisher, an individual, and Kevin J. High,
certain  purchasers  of  the  Company's Series A Convertible Preferred Stock (as
defined below), DVA, the shareholders of DVA, and Vicis Capital Master Fund (the
"Lender").

On January 18, 2006, the Company entered into the Investor Rights Agreement (the
"Investor  Rights  Agreement"), by and among the Company, each of the purchasers
of  the Company's Series A Preferred Stock, each of the shareholders of DVA, and
the  Lender.  Pursuant  to  the  Investor  Rights Agreement, the Company (a) has

                                      F-10
<PAGE>

agreed to register certain securities for resale, including the Company's shares
related  to  the  Series  A  Preferred  Stock, the Series B Preferred Stock, the
Series  C  Preferred Stock, the Series A Common Stock Purchase Warrants, and the
Series  B  Common Stock Purchase Warrants, and (b) granted pre-emptive rights to
the  holders  of  the  Company's  Series  A  Preferred  Stock.

On  January  18,  2006,  the  Company's  wholly-owned  subsidiary,  DeerValley
Acquisitions Corp., entered into an Earnout Agreement (the "Earnout Agreement"),
between  Deer Valley Homebuilders, Inc., Deer Valley Acquisitions Corp., and the
former  owners  of Deer Valley Homebuilders, Inc. In connection with the Capital
Stock  Purchase  Agreement,  the  Company  entered  into  the Earnout Agreement,
pursuant  to  which,  additional  payments  may  be  paid  to

                              CYTATION CORPORATION
                          NOTES TO FINANCIAL STATEMENTS
                        AS OF DECEMBER 31, 2005 AND 2004
                                    (AUDITED)

the  former  owners of Deer Valley Homebuilders, Inc., as an earnout, based upon
the  Net  Income  Before Taxes of Deer Valley Homebuilders, Inc. during the next
five  (5) years up to a maximum of $6,000,000. The business purpose of executing
the Earnout Agreement was to set the purchase price of Deer Valley Homebuilders,
Inc.  by  an  objective  standard,  given that the owners of DVH and the Company
could  not  agree  on an outright purchase price. Such agreement is described in
more  detail  herein  under  Common  Stock  Purchase  Agreement.

Pursuant  to  the  Capital  Stock  Purchase Agreement dated November 1, 2005, as
amended (the "Capital Stock Purchase Agreement"), DeerValley Acquisitions Corp.,
a wholly owned subsidiary of the Company, acquired, immediately after completion
of  the Series A Financing and the Share Exchange, one hundred percent (100%) of
the  issued and outstanding capital stock of Deer Valley Homebuilders, Inc. Upon
completion  of the acquisition of the capital stock of Deer Valley Homebuilders,
Inc.,  Deer Valley Homebuilders, Inc. became an indirect wholly owned subsidiary
of  the  Company.  See  discussion  below  for  description  of  Deer  Valley
Homebuilders,  Inc.'s  business,  operations, assets, and financial information.

In  order  to  effectuate  the  Capital  Stock  Purchase  Agreement,  Cytation
Corporation  completed  a  series  of  tranactions  exempt from the registration
requirements of the Securities Act of 1933, as amended, pursuant to Section 4(2)
of  the  Act  for  transactions  not  involving  a  public offering and Rule 506
promulgated  by  the  United States Securities and Exchange Commission under the
Securities  Act  of  1933,  as  amended. As of the date of these financials, the
Company  has  closed  on  a private placement of approximately 745,622 shares of
Series A Preferred Stock. Pursuant to the Securities Purchase and Share Exchange
Agreement,  dated as of January 18, 2006, the Company (a) issued and sold to the
Purchasers,  and  the  Purchasers  purchased  from  the  Company,  (a)  Series A
Preferred  Stock,  (b) Series A Common Stock Purchase Warrants, and (c) Series B
Common  Stock Purchase Warrants. Also on January 18, 2006, the Company completed
a  share  exchange  pursuant  to  which  the  Company
acquired  100%  of  the  issued  and  outstanding  capital  stock of Deer Valley
Acquisitions,  Corp.  Pursuant  to the Share Exchange Agreement, in exchange for
100%  of  the  issued  and outstanding common stock of Deer Valley Acquisitions,
Corp.,  the  Company issued the following securities to the shareholders of Deer
Valley Acquisitions, Corp.: (a) Series B Preferred Stock, (b) Series C Preferred
Stock,  and  (c)  Series  C  Common  Stock  Purchase  Warrants.

In  connection  with  the  Securities  Purchase and Share Exchange Agreement, on
January  18,  2006,  the  Company  issued  to  the  Lender  an  Interest Bearing
Non-Convertible  Installment  Promissory  Note  ("the  Note"),  in  the original
principal  amount  of  One  Million  Five  Hundred  Thousand  and No/100 Dollars
($1,500,000),  together  with  interest  accruing  thereon  at an annual rate of
twelve  percent  (12%) per annum. The business purpose of executing the Note was
to  fund the acquisition of Deer Valley Homebuilders, Inc. On March 17, 2006 the
Lender  decided  to  convert  its  $1,500,000 promissory note that was issued in
January  2006.

Pursuant  to  the  terms  of the Debt Exchange Agreement, the Company issued the
Lender its Series A Convertible Preferred Stock, Series A Warrants, and Series B
Warrants  to  the investor, in exchange for the retirement of its obligations to
repay  such  promissory  note.

The  company  no  longer  has  any  office lease obligations on a month by month
basis.

In  January 2006, the Company issued 17,338 to Sequence Advisors Corporation, an
affiliate  of  two  former  directors.

On  November 14, 2005, the Company issued 5,000 (pre-split) restricted shares of
its  common  stock  to  Foley  Hoag LLP in reduction of approximately $45,000 of
indebtedness.  As  a  result of the 2-for-1 stock dividend of November 14, 2005,
Foley  Hoag  now  holds  10,000  shares.  Foley  Hoag  agreed to reduce its then
outstanding  liability to $85,000 with scheduled payments of $14,167 on February
1, February 15, March 15, April 15, May 15, and June 15, 2006. The agreement was
verbally  agreed to in November 2005 and subsequently signed on January 4, 2006.
As  of  the date of these statements all required payments under such obligation
have  been  made.

On  January  18, 2006, DeerValley Acquisitions, Corp., a wholly-owned subsidiary
of  Cytation  Corporation,  acquired  100% of the issued and outstanding capital
stock of Deer Valley Homebuilders, Inc. The results of Deer Valley Homebuilders,
Inc.  will  be  included  in consolidated financial statements for periods after
January  18, 2006. Deer Valley Homebuilders, Inc. is an Alabama corporation with
its business offices located at 205 Carriage Street, P.O. Box 310, Guin, Alabama
35563 and is engaged in the production, sale and marketing of manufactured homes
in  the southeastern and south central U.S. housing market. Cytation Corporation
purchased  Deer  Valley  Homebuilders,  Inc.  to  serve as its primary operating
company  and  to  gain  entry  into  the  manufactured  home market. Deer Valley
Homebuilders,  Inc.  comprises  substantially  all  of  Cytation  Corporation's
operations.

The  aggregate purchase price for Deer Valley Homebuilders, Inc. was $6,000,000,
including  $5,500,000  cash  and  $500,000  of  Cytation  Corporation's Series A
Convertible Preferred Stock, Series A Common Stock Purchase Warrants, and Series
B  Common Stock Purchase Warrants. In addition, an Earnout Agreement was entered
into,  pursuant to which additional payments may be paid to the former owners of
Deer  Valley Homebuilders, Inc., as an earnout, based upon the Net Income Before
Taxes  of Deer Valley Homebuilders, Inc. during the next five (5) years, up to a
maximum  of  $6,000,000. The Company is accounting for the $6,000,000 earnout as
contingent  consideration  in  accordance  with paragraphs 25 through 28 of SFAS
141.  Because  the  amount,  if  any,  of  contingent  consideration  was  not
determinable  at  the  acquisition  date,  no amount for the contingency will be
recorded  in  the  Company's  financial  statements  until  the  contingency  is
resolved,  or  the  consideration  is  issued  or  becomes issuable. The Company
expects  that,  should  any amount of contingent consideration be issuable, such
amount  would  result  in  an  additional  element of the cost of acquiring Deer
Valley  Homebuilders,  Inc.

                                      F-11
<PAGE>

                              CYTATION CORPORATION
                          NOTES TO FINANCIAL STATEMENTS
                        AS OF DECEMBER 31, 2005 AND 2004
                                    (AUDITED)

The  Company  considered  the  effect of EITF 95-8 and based on its analysis the
contingent consideration of a minimum of $0 and a maximum of $6,000,000 over the
next  five years is nothing more than a way for the Company to defer payments of
purchase  price  so  the  Company  did  not have to pay Deer Valley Homebuilders
Inc.'s shareholders all money up front. Since Deer Valley Homebuilders, Inc. had
pre-tax  profit  in  2005 in excess of $3,000,000 it was easy for the Company to
conclude  that  Deer  Valley  Homebuilder's  business  was  worth  in  excess of
$6,000,000  or  approximately  two  times  pre-tax  profits.  The  sellers  were
interested  in  receiving  all  $12  million  upfront  however,  the Company was
unwilling  to  give  it  to  them  up  front  due  to  the fact that Deer Valley
Homebuilder's Inc. had only been in business less than two years and it would be
too dilutive to the shareholders to raise all monies upfront, so the Company and
previous  shareholders  of  Deer  Valley  Homebuilders, Inc. agreed to the price
adjustment  target  account  ("PATA").  So  long  as  Deer  Valley Homebuilder's
continues to have pre-tax profits in excess of one million dollars over the next
five  years  the  shareholder's  pursuant to their interest sold will be given a
pro-rata  portion  of  the  maximum  $6,000,000  PATA.  Therefore, based on this
analysis the Company will account for all of the PATA, when earned, by recording
it  as additional consideration for the acquisition of Deer Valley Homebuilders,
Inc.  and  will not record it as a period expense related to compensation. It is
also  noted  that the Company will account for this on an ongoing basis and book
any  accrued  liability  in  connection  with  the  PATA  as  incurred.

The  value  of  the  Series A Convertible Preferred Stock, Series A Common Stock
Purchase  Warrants,  and Series B Common Stock Purchase Warrants were determined
in  a  private  offering  also  completed  on  January  18,  2006.

The  following table summarizes the estimated fair values of the assets acquired
and  liabilities  assumed  at  the  date  of  acquisition.

                                AT DECEMBER 31, 2005
Current assets                       $  6,398,562
Property, plant, and equipment          1,611,531
Goodwill                                3,611,994
                                     ------------
 Total assets acquired                $11,622,087
                                     ------------
Current liabilities                    (3,879,939)
Long-term debt                         (1,367,148)
                                     ------------
 Total liabilities assumed            ($5,247,087)
                                     ------------
 Net assets acquired                 $  6,375,000
                                     ============

                                      F-12
<PAGE>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>ex99-2.txt
<DESCRIPTION>FINANCIAL STATEMENTS OF DEER VALLEY ACQUISITIONS CORP.
<TEXT>
EXHIBIT 99.2


                          DEERVALLEY ACQUISITIONS CORP.
                              FINANCIAL STATEMENTS
                             AS OF DECEMBER 31, 2005
                                    (AUDITED)


TABLE OF CONTENTS:

AUDIT REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM           F-1

FINANCIAL STATEMENTS:

BALANCE SHEET AS OF DECEMBER 31, 2005                                   F-2

STATEMENT OF OPERATIONS FOR THE PERIOD FROM DATE OF INCEPTION
(JUNE 22, 2005) THROUGH DECEMBER 31, 2005                               F-3

STATEMENT OF STOCKHOLDERS' DEFICIT FROM DATE OF INCEPTION
(JUNE 22, 2005) THROUGH DECEMBER 31, 2005                               F-4

STATEMENT OF CASH FLOWS FROM DATE OF INCEPTION (JUNE 22, 2005)
THROUGH DECEMBER 31, 2005                                               F-5

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS                     F-6-F-10


<PAGE>

                          DEERVALLEY ACQUISITIONS CORP.
                              FINANCIAL STATEMENTS
                             AS OF DECEMBER 31, 2005
                                    (AUDITED)


             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


Stockholders and Board of Directors
DeerValley Acquisitions Corp.

We have audited the accompanying balance sheet of DeerValley Acquisitions Corp.
as of December 31, 2005, and the related statements of operations, stockholders'
deficit and cash flows for the period from the date of inception (June 22, 2005)
through December 31, 2005. These financial statements are the responsibility of
the Company's management. Our responsibility is to express an opinion on these
financial statements based on our audit.

We conducted our audit in accordance with the standards of the Public Company
Accounting Oversight Board (United States). Those standards require that we plan
and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. The company is not required to
have, nor were we engaged to perform, an audit of its internal control over
financial reporting. Our audit includes consideration of internal control over
financial reporting as a basis for designing audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the company's internal control over financial
reporting. Accordingly, we express no such opinion. An audit also includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements, assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audit 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 DeerValley Acquisitions Corp.
as of December 31, 2005 and results of its operations and its cash flows for the
period from the date of inception (June 22, 2005) through December 31, 2005, in
conformity with accounting principles generally accepted in the United States of
America.


/s/ Wheeler, Herman, Hopkins & Lagor, PA

Wheeler, Herman, Hopkins & Lagor, PA
Certified Public Accountants

Tampa, Florida
March 24, 2006

                                     F-1

<PAGE>

<TABLE>
<CAPTION>
                         DEERVALLEY ACQUISITIONS CORP.
                                  Balance Sheet
                             As of December 31, 2005


                                     ASSETS
                                                                 2005
                                                               ---------
<S>                                                               <C>
CURRENT ASSETS:
      Cash                                                     $      36
                                                               ---------

           Total Current Assets                                       36

           TOTAL ASSETS                                        $      36
                                                               =========

 LIABILITIES AND STOCKHOLDERS'DEFICIT

 CURRENT LIABILITIES:
      Accounts payable and accrued expenses                    $   6,446
      Loan from stockholder                                          195
                                                               ---------

           Total Current Liabilities                               6,641

 STOCKHOLDERS' EQUITY(DEFICIT):
      Common stock, no par value, 30,000,000
      shares authorized, 7,620,100                                     -
      Additional paid-in capital                                  44,010
      Accumulated deficit                                        (50,615)
                                                               ---------

           TOTAL STOCKHOLDERS'DEFICIT                             (6,605)

           TOTAL LIABILITIES AND STOCKHOLDERS'DEFICIT          $      36
                                                               =========
</TABLE>

     SEE REPORTS OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM AND NOTES TO
                              FINANCIAL STATEMENTS

                                     F-2

<PAGE>

<TABLE>
<CAPTION>
                         DEERVALLEY ACQUISITIONS CORP.
                             Statement of Operations
     For The Period From Inception (June 22, 2005) Through December 31, 2005

OPERATING EXPENSES:
<S>                                                                     <C>
     Selling, general and administrative                           $    50,615
                                                                   -----------

          TOTAL OPERATING EXPENSES                                     (50,615)
                                                                   -----------

          LOSS BEFORE INCOME TAXES                                     (50,615)

INCOME TAX EXPENSE                                                           -

          NET LOSS                                                 $   (50,615)
                                                                   ===========

Net (Loss) Income Per Share (Basic)                                $     (0.01)
Net (Loss) Income Per Share (Fully Diluted)                        $     (0.01)
                                                                   ===========

Weighted Average Common Shares Outstanding                           7,620,100
Weighted Average Common and Common Equivalent Shares Outstanding     7,620,100
                                                                   ===========
</TABLE>

     SEE REPORTS OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM AND NOTES TO
                              FINANCIAL STATEMENTS

                                     F-3

<PAGE>

<TABLE>
<CAPTION>
                          DEERVALLEY ACQUISITIONS CORP
                 Statements of Change in Stockholders' Deficit
    For The Period From Inception (June 22, 2005) Through December 31, 2005

                                      Common Stock          Additional       Accumulated
                                 Shares       Amount      Paid-in Capital      Deficit      Total
                               -----------------------    ---------------    -----------   --------
<S>                              <C>           <C>              <C>              <C>          <C>
Balance - June 22, 2005               -       $      -    $        -         $        -    $     -

Issuance of common stock      7,620,100              -        44,010                  -     44,010
 Net loss                                            -             -            (50,615)    (50,615)

                              ---------------------------------------------------------------------

Balance - December 31, 2005   7,620,100       $      -      $ 44,010           $(50,615)    $(6,605)

                              =====================================================================
</TABLE>

     SEE REPORTS OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM AND NOTES TO
                              FINANCIAL STATEMENTS

                                     F-4

<PAGE>

<TABLE>
<CAPTION>
                         DEERVALLEY ACQUISITIONS CORP.
                             Statement of Cash Flows
     For The Period From Inception (June 22, 2005) Through December 31, 2005


CASH FLOWS FROM OPERATING ACTIVITIES:
<S>                                                                        <C>
Net loss                                                                $(50,615)
Adjustments to reconcile net loss to net cash used in
operating activities:
    Increase in accounts payable and accrued expenses                      6,446
                                                                        --------
       CASH FLOW USED IN OPERATING ACTIVITIES                            (44,169)
                                                                        --------

CASH FLOWS FROM FINANCING ACTIVITIES:
 Loan from stockholder                                                       195
 Proceeds from issuance of common stock                                   44,010
                                                                        --------
       CASH FLOW PROVIDED BY FINANCING ACTIVITIES                         44,205
                                                                        --------

       NET INCREASE IN CASH                                                   36

CASH, Beginning of Year                                                        -
                                                                        --------
CASH, End of Year                                                       $     36
                                                                        ========

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
 Cash paid during the years for:
    Interest                                                            $      -
                                                                        ========
    Taxes                                                               $      -
                                                                        ========
</TABLE>

     SEE REPORTS OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM AND NOTES TO
                              FINANCIAL STATEMENTS

                                     F-5

<PAGE>

                         DeerValley Acquisitions Corp.
                          Notes to Financial Statements
                                December 31, 2005

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization and Operations

DeerValley Acquisitions Corp. (the "Company") was incorporated in Florida on
June 22, 2005.

The Company was formed for the sole purpose of acquiring the rights to purchase
Deer Valley Homebuilders, Inc.

On January 18, 2006, the Company was party to a share purchase agreement with
Deer Valley Homebuilders, Inc., a Alabama corporation and a share exchange
agreement with Cytation Corp., a Delaware corporation with executive offices in
Rhode Island. (See Note 6.)

Revenue Recognition

The Company recognizes revenue when services are provided. The Company currently
has no revenue and anticipates no revenue in the near future.

Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of
three months or less to be cash equivalents.

Accounts Receivable

Accounts receivable are stated at estimated net realizable value. Accounts
receivable are comprised of balances due from customers net of estimated
allowances for uncollectible accounts. In determining collectibility, historical
trends are evaluated and specific customer issues are reviewed to arrive at
appropriate allowances.

Financial Instruments

Fair value estimates discussed herein are based upon certain market assumptions
and pertinent information available to management as of December 31, 2005. The
respective carrying value of certain on-balance-sheet financial instruments
approximated their fair values. These financial instruments include cash,
accounts receivable, accounts payable and notes payable. Fair values were
assumed to approximate carrying values for these financial instruments because
they are short term in nature and their carrying amounts approximate fair
values.

Long Lived Assets

The carrying value of long-lived assets is reviewed on a regular basis for the
existence of facts and circumstances that suggest impairment. The Company will
measure the amount of any impairment based on the amount that the carrying value
of the impaired assets exceed the undiscounted cash flows expected to result
from the use and eventual disposal of the impaired assets. At December 31, 2005,
no impairment of long-lived assets was deemed appropriate.

Use of Estimates

The Company's financial statements are prepared in conformity with accounting
principles generally accepted in the United States of America which require
management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at
the date of the financial statements and the reported amounts of revenues and
expenses during the reporting period. Actual results could differ from those
estimates.

                                     F-6

<PAGE>

                          DeerValley Acquisitions Corp.
                          Notes to Financial Statements
                                December 31, 2005


NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Advertising Costs

Advertising costs are charged to expense as incurred. Advertising costs are
included in selling, general and administrative expenses were $0 during 2005.

Segment Information

The Company follows SFAS 131, "Disclosures about Segments of an Enterprise and
Related Information". Certain information is disclosed, per SFAS 131, based on
the way management organizes financial information for making operating
decisions and assessing performance. The Company currently operates in a single
segment and will evaluate additional segment disclosure requirements as it
expands its operations.

Income Taxes

The Company follows SFAS 109 "Accounting for Income Taxes" for recording the
provision for income taxes. Deferred tax assets and liabilities are computed
based upon the difference between the financial statement and income tax basis
of assets and liabilities using the enacted marginal tax rate applicable when
the related asset or liability is expected to be realized or settled. Deferred
income tax expenses or benefits are based on the changes in the asset or
liability each period. If available evidence suggests that it is more likely
than not that some portion or all of the deferred tax assets will not be
realized, a valuation allowance is required to reduce the deferred tax assets to
the amount that is more likely than not to be realized. Future changes in such
valuation allowance are included in the provision for deferred income taxes in
the period of change.

Recent Accounting Pronouncements

In December 2004, the FASB issued SFAS 123(R), "Share-Based Payment." SFAS
123(R) amends SFAS 123, "Accounting for Stock-Based Compensation," and APB
Opinion 25, "Accounting for Stock Issued to Employees." SFAS 123(R) requires
that the cost of share-based payment transactions (including those with
employees and non-employees) be recognized in the financial statements. SFAS
123(R) applies to all share-based payment transactions in which an entity
acquires goods or services by issuing (or offering to issue) its shares, share
options, or other equity instruments (except for those held by an ESOP) or by
incurring liabilities (1) in amounts based (even in part) on the price of the
entity's shares or other equity instruments, or (2) that require (or may
require) settlement by the issuance of an entity's shares or other equity
instruments. This statement is effective (1) for public companies qualifying as
SEC small business issuers, as of the first fiscal year beginning after December
15, 2005, or (2) for all other public companies, as of the first fiscal year or
interim period beginning after June 15, 2005, or (3) for all nonpublic entities,
as of the first fiscal year beginning after December 15, 2005. Management does
not expect adoption of SFAS 123(R) to have a material impact on the Company's
financial statements.

In December 2004, the FASB issued SFAS 153, "Exchanges of Nonmonetary Assets,"
an amendment to Opinion No. 29, "Accounting for Nonmonetary Transactions."
Statement 153 eliminates certain differences in the guidance in Opinion No. 29
as compared to the guidance contained in standards issued by the International
Accounting Standards Board. The amendment to Opinion No. 29 eliminates the fair
value exception for nonmonetary exchanges of similar productive assets and
replaces it with a general exception for exchanges of nonmonetary assets that do
not have commercial substance. Such an exchange has commercial substance if the
future cash flows of the entity are expected to change significantly as a result
of the exchange. SFAS 153 is effective for nonmonetary asset exchanges occurring
in periods beginning after June 15, 2005. Earlier application is permitted for
nonmonetary asset exchanges occurring in periods beginning after December 16,
2004. Management does not expect adoption of SFAS 153 to have a material

                                     F-7

<PAGE>

                          DeerValley Acquisitions Corp.
                          Notes to Financial Statements
                                December 31, 2005

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

impact on the Company's financial statements.

In  December  2004 the Financial Accounting Standards Board issued two FASB
Staff Positions-FSP FAS109-1, Application of FASB Statement 109 "Accounting for
Income  Taxes"  to the Tax Deduction on Qualified Production Activities Provided
by  the  American  Jobs  Creation  Act of 2004, and FSP FAS 109-2 Accounting and
Disclosure  Guidance  for the Foreign Earnings Repatriation Provision within the
American  Jobs Creation Act of 2004. Neither of these affected the Company as it
does not participate in the related activities

NOTE 2. BASIS OF REPORTING

The Company's financial statements are presented on a going concern basis, which
contemplates the realization of assets and satisfaction of liabilities in the
normal course of business.

The Company has had limited operating experienced. Significant losses from
operations are not expected as a result of continued operations. For the year
ended December 31, 2005, the Company incurred a net loss of $50,615 and has a
stockholders' deficit of $6,605 at December 31, 2005.

The 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.

NOTE  3.  LOANS  FROM  STOCKHOLDERS

Loans from stockholders reflect the net balance due to its affiliates at
December 31, 2005, which amounted to $ 195.

NOTE 4. INCOME TAXES

The Company accounts for income taxes under SFAS 109, which requires use of the
liability method. SFAS 109 provides that deferred tax assets and liabilities are
recorded based on the differences between the tax bases of assets and
liabilities and their carrying amounts for financial reporting purposes,
referred to as temporary differences. Deferred tax assets and liabilities at the
end of each period are determined using the currently enacted tax rates applied
to taxable income in the periods in which the deferred tax assets and
liabilities are expected to be settled or realized.

The provision for income taxes differs from the amount computed by applying the
statutory federal income tax rate to income before provision for income taxes.
The sources and tax effects of the differences are as follows:

Income tax provision at the federal statutory rate               34%
--------------------------------------------------------------------
Effect of operating losses                                      (34)%
--------------------------------------------------------------------
                                                                   -
--------------------------------------------------------------------

No benefit from the Company's operating losses has been allocated to the Company
from the consolidated group. No recognition of the future benefit of the
accumulated operating losses has made in connection with the change in ownership
of the Company's assets as described in Note 6.

                                     F-8

<PAGE>

                          DeerValley Acquisitions Corp.
                          Notes to Financial Statements
                                December 31, 2005

NOTE 5. COMMITMENTS AND CONTINGENCIES

Operating and Capital Leases:

The Company has never had and currently has no operating or capital leases as of
December 31, 2005.

Litigation:

During the periods covered by these financial statements the Company has not
been involved in litigation resulting from its normal business operations. The
Company does not believe that there is any pending or potential litigation that
could have a material impact on its financial condition or results of operation.

NOTE 6. SUBSEQUENT EVENTS

On  January  18, 2006, Cytation Corporation entered into the Securities Purchase
and Share  Exchange  Agreement,  (the  "Securities  Purchase  and  Share
Exchange Agreement")  by  and  among  Cytation Corporation, Richard A. Fisher,
an individual, and Kevin  J.  High,  certain  purchasers  of  Cytation
Corporation's  Series  A Convertible Preferred  Stock  (as  defined  below),
DVA, the shareholders of DVA, and Vicis Capital Master Fund (the "Lender").

On January 18, 2006, Cytation Corporation entered into the Investor Rights
Agreement (the  "Investor  Rights  Agreement"),  by  and  among Cytation
Corporation, each of the purchasers  of  Cytation Corporation's Series A
Preferred Stock, each of the shareholders of  DVA,  and the Lender. Pursuant to
the Investor Rights Agreement, Cytation Corporation (a)  has  agreed  to
register  certain  securities  for  resale,  including Cytation Corporation's
shares related to the Series A Preferred Stock, the Series B Preferred Stock,
the  Series  C  Preferred  Stock,  the  Series  A  Common Stock Purchase
Warrants,  and  the  Series  B  Common  Stock Purchase Warrants, and (b) granted
pre-emptive  rights  to  the  holders of Cytation Corporation's Series A
Preferred Stock.

On  January  18,  2006,  Cytation Corporation's wholly-owned subsidiary,
DeerValley Acquisitions Corp., entered into an Earnout Agreement (the "Earnout
Agreement"), between  Deer  Valley Homebuilders, Inc., Deer Valley Acquisitions
Corp., and the former  owners  of  Deer  Valley  Homebuilders,  Inc.  In
connection with the Capital Stock Purchase Agreement, Cytation Corporation
entered into the Earnout Agreement, pursuant to which, additional payments may
be paid to the former owners of Deer Valley Homebuilders, Inc., as an earnout,
based upon the Net Income Before Taxes of Deer Valley Homebuilders, Inc. during
the next five (5) years up to a maximum of $6,000,000.  The business purpose of
executing the Earnout Agreement was to set the purchase price of Deer Valley
Homebuilders, Inc. by an objective standard, given that the owners of DVH and
Cytation Corporation could not agree on an outright purchase price. Such
agreement is described in more detail herein under Capital Stock Purchase
Agreement.

Pursuant to the Capital Stock Purchase Agreement dated November 1, 2005, as
amended  (the  "Capital  Stock  Purchase  Agreement"),  DeerValley  Acquisitions
Corp.,  a  wholly  owned  subsidiary of Cytation Corporation, acquired,
immediately after completion of the Series A Financing and the Share Exchange,
one hundred percent (100%)  of the issued and outstanding capital stock of Deer
Valley Homebuilders, Inc.  Upon completion of the acquisition of the capital
stock of Deer Valley Homebuilders, Inc., Deer Valley Homebuilders, Inc. became
an indirect wholly owned subsidiary of Cytation Corporation.

In order to effectuate the Capital Stock Purchase Agreement, Cytation
Corporation completed a series of transactions exempt from the registration
requirements of the Securities Act of 1933, as amended, pursuant to Section 4(2)
of the Act for transactions not involving a public offering and Rule 506
promulgated by the United States Securities and Exchange Commission under the
Securities Act of 1933, as amended.  As of the date of these financials,
Cytation Corporation has closed on a private placement of approximately
745,622 shares of Series A Preferred Stock.  Pursuant to the Securities

                                     F-9

<PAGE>

                          DeerValley Acquisitions Corp.
                          Notes to Financial Statements
                                December 31, 2005

NOTE 6. SUBSEQUENT EVENTS (CONTINUED)

Purchase and Share Exchange Agreement, dated as of January 18, 2006, Cytation
Corporation (a) issued and sold to the Purchasers, and the Purchasers purchased
from Cytation Corporation, (a) Series A Preferred Stock, (b) Series A Common
Stock Purchase Warrants, and (c) Series B Common Stock Purchase Warrants. Also
on January 18, 2006, Cytation Corporation completed a share exchange pursuant to
which Cytation Corporation acquired 100% of the issued and outstanding capital
stock of Deer Valley Acquisitions, Corp. Pursuant to the Share Exchange
Agreement, in exchange for 100% of the issued and outstanding common stock of
Deer Valley Acquisitions, Corp., Cytation Corporation issued the following
securities to the shareholders of Deer Valley Acquisitions, Corp.: (a) Series B
Preferred Stock, (b) Series C Preferred Stock, and (c) Series C Common Stock
Purchase Warrants.

In connection with the Securities Purchase and Share Exchange Agreement, on
January 18, 2006, Cytation Corporation issued to the Lender an Interest Bearing
Non-Convertible Installment Promissory Note ("the Note"), in the original
principal amount of One Million Five Hundred Thousand and No/100 Dollars
($1,500,000), together with interest accruing thereon at an annual rate of
twelve percent (12%) per annum.  The business purpose of executing the Note was
to fund the acquisition of Deer Valley Homebuilders, Inc.  On March 17, 2006 the
Lender decided to convert its $1,500,000 promissory note that was issued in
January 2006. Pursuant to the terms of the Debt Exchange Agreement, Cytation
Corporation issued the Lender its Series A Convertible Preferred Stock, Series A
Warrants, and Series B Warrants to the investor, in exchange for the retirement
of its obligations to repay such promissory note.

On January 18, 2006, DeerValley Acquisitions, Corp., a wholly-owned subsidiary
of Cytation Corporation, acquired 100% of the issued and outstanding capital
stock of Deer Valley Homebuilders, Inc. The results of Deer Valley Homebuilders,
Inc. will be included in consolidated financial statements for periods after
January 18, 2006. Deer Valley Homebuilders, Inc. is an Alabama corporation with
its business offices located at 205 Carriage Street, P.O. Box 310, Guin, Alabama
35563 and is engaged in the production, sale and marketing of manufactured homes
in the southeastern and south central U.S. housing market. Cytation Corporation
purchased Deer Valley Homebuilders, Inc. to serve as its primary operating
company and to gain entry into the manufactured home market. Deer Valley
Homebuilders, Inc. comprises substantially all of Cytation Corporation's
operations.

The aggregate purchase price for Deer Valley Homebuilders, Inc. was $6,000,000,
including $5,500,000 cash and $500,000 of Cytation Corporation's Series A
Convertible Preferred Stock, Series A Common Stock Purchase Warrants, and Series
B Common Stock Purchase Warrants. In addition, an Earnout Agreement was entered
into, pursuant to which additional payments may be paid to the former owners of
Deer Valley Homebuilders, Inc., as an earnout, based upon the Net Income Before
Taxes of Deer Valley Homebuilders, Inc. during the next five (5) years, up to a
maximum of $6,000,000. The value of the Series A Convertible Preferred Stock,
Series A Common Stock Purchase Warrants, and Series B Common Stock Purchase
Warrants were determined in a private offering also completed on January 18,
2006.

The following table summarizes the estimated fair values of the assets acquired
and liabilities assumed at the date of acquisition.

The following table summarizes the estimated fair values of the assets acquired
and liabilities assumed at the date of acquisition.

AT DECEMBER 31, 2005

Current assets                           $        6,398,562
Property, plant, and equipment                    1,611,531
Goodwill                                          3,611,994

  Total assets acquired                  $       11,622,087
                                         ------------------
Current liabilities                              (3,879,939)
Long-term debt                                   (1,367,148)
  Total liabilities assumed                      (5,247,087)
                                         ------------------
  Net assets acquired                    $        6,375,000

                                      F-10

<PAGE>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>4
<FILENAME>ex99-3.txt
<DESCRIPTION>FINANCIAL STATEMENTS OF DEER VALLEY HOMEBUILDERS, INC.
<TEXT>
EXHIBIT 99.3


                         DEER VALLEY HOMEBUILDERS, INC.

                              FINANCIAL STATEMENTS

                 FOR THE YEARS ENDED DECEMBER 31, 2005 AND 2004


<PAGE>

                         DEER VALLEY HOMEBUILDERS, INC.
                              FINANCIAL STATEMENTS
                 FOR THE YEARS ENDED DECEMBER 31, 2005 AND 2004


                                TABLE OF CONTENTS

                                                                            Page

Audit  Report  of  Independent  Registered  Public  Accounting  Firm           2

Balance  Sheets  at  December  31,  2005  and  2004                            3

Statements  of  Operations  for the Years Ended December 31, 2005 and 2004     4

Statement  of  Stockholders'  Equity for the Years Ended December 31, 2004     5

Statements of Cash Flows for the Years Ended December 31, 2005 and 2004        6

Notes  to  Financial  Statements                                            7-16

<PAGE>

          AUDIT REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors and
Stockholders of Deer Valley Homebuilders, Inc.


We  have  audited  the  accompanying balance sheets of Deer Valley Homebuilders,
Inc. as of December 31, 2005 and 2004, and the related statements of operations,
stockholders'  equity  and cash flows for the years 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.  The Company is not
required  to  have,  nor  were  we  engaged to perform, an audit of its internal
control over financial reporting.  Our audits included consideration of internal
control  over financial reporting as a basis for designing audit procedures that
are  appropriate  in the circumstances, but not for the purpose of expressing an
opinion  on  the  effectiveness of the Company's internal control over financial
reporting.  Accordingly,  we  express  no  such opinion.  An audit also includes
examining,  on  a test basis, evidence supporting the amounts and disclosures in
the  financial  statements,  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 Deer Valley Homebuilders, Inc.
as of December 31, 2005 and 2004, and the results of its operations and its cash
flows  for  years  then ended in conformity with accounting principles generally
accepted  in  the  United  States  of  America.

/s/ Wheeler, Herman, Hopkins & Lagor, PA

Wheeler,  Herman,  Hopkins  &  Lagor, PA
Tampa,  Florida
February 8,  2006

                                        2
<PAGE>

<TABLE>
<CAPTION>
                                      DEER VALLEY HOMEBUILDERS, INC.
                                               BALANCE SHEETS
                                                                                    DECEMBER  31,    DECEMBER  31,
                                                                                        2005            2004
                                                                                    -------------  --------------
<S>                                                                                      <C>            <C>
ASSETS

CURRENT ASSETS:
Cash and Cash Equivalents                                                           $  2,931,263   $    1,563,818
Certificate of Deposit                                                                   151,418
Accounts Receivable                                                                    2,140,404        1,064,518
Other Receivable                                                                           7,500            1,000
Inventories                                                                            1,115,558          687,110
Prepayments and Other Current Assets                                                      52,419           48,916
                                                                                    -------------  --------------
     Total Current Assets                                                              6,398,562        3,365,362
                                                                                    -------------  --------------

Property, Plant and Equipment
   Property, Plant and Equipment at Cost                                               1,814,683        1,705,470
   Less:  Accumulated Depreciation                                                      (203,152)         (84,211)
                                                                                    -------------  --------------
      Net Property, Plant and Equipment                                                1,611,531        1,621,259
                                                                                    -------------  --------------

     TOTAL ASSETS                                                                   $  8,010,093   $    4,986,621
                                                                                    =============  ==============

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES:
Current Maturities of Long-Term Debt                                                $     55,716   $       58,190
Accounts Payable                                                                       1,166,020          496,821
Accounts Payable under Dealer Incentive Programs                                         340,432          108,056
Estimated Warranties                                                                     750,000          550,000
Compensation and Related Accruals                                                        413,939          271,121
Accrued Stockholder Distributions                                                        925,000          545,540
Other Accrued Expenses                                                                   228,832           67,967
                                                                                    -------------  --------------
     Total Current Liabilities                                                         3,879,939        2,097,695
                                                                                    -------------  --------------

Long-Term Debt, Net of Current Maturities                                              1,367,148        1,442,578
                                                                                    -------------  --------------
     Total Long-Term Debt                                                              1,367,148        1,442,578
                                                                                    -------------  --------------

Commitments and Contingencies (Note 9)
Stockholders' Equity
Common Stock, $1.00 Par Value, 1,000 shares authorized,
   940 shares issued and 940 shares outstanding for 2005 and 1,000 shares issued,
and 940 shares outstanding for 2004                                                          940            1,000
Paid-In Capital                                                                        2,762,066        1,099,000
Treasury Stock, at Cost; 60 Shares                                                             0          (66,000)
Retained Earnings                                                                              0          412,348
                                                                                    -------------  --------------
     Total Stockholders' Equity                                                        2,763,006        1,446,348
                                                                                    -------------  --------------

     TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                                     $  8,010,093   $    4,986,621
                                                                                    =============  ==============\
</TABLE>

     See Reports of Independent Registered Public Accounting Firm and Notes to
                              Financial Statements

                                        3
<PAGE>

<TABLE>
<CAPTION>
                     DEER VALLEY HOMEBUILDERS, INC.
                        STATEMENT OF OPERATIONS

                                             FOR YEARS ENDED DECEMBER  31,
                                               2005              2004
                                         -----------------  ---------------
<S>                                             <C>                <C>
Net Revenue                              $     35,717,073   $   15,394,215

Cost of Sales                                  29,292,051       12,769,267
                                         -----------------  ---------------

Gross Profit                                    6,425,022        2,624,948
                                         -----------------  ---------------

Selling, General and Administrative             2,996,023        1,559,333
                                         -----------------  ---------------

Operating Income                                3,428,999        1,065,615
                                         -----------------  ---------------

Other Income (Expense)
   Interest Expense                       (        74,904)   (      55,109)
   Interest Income                                 12,563               --
                                         -----------------  ---------------
                                          (        62,341)   (      55,109)

Net Income                               $      3,366,658   $    1,010,506
                                         =================  ===============

Basic and Diluted Net Income Per Share   $          3,574   $        1,011
                                         =================  ===============

Weighted Average Shares Outstanding                   942            1,000
                                         =================  ===============
</TABLE>

     See Reports of Independent Registered Public Accounting Firm and Notes to
                              Financial Statements

                                        4
<PAGE>

<TABLE>
<CAPTION>
                                        DEER VALLEY HOMEBUILDERS, INC.
                                      STATEMENT OF STOCKHOLDERS' EQUITY

                            COMMON  STOCK     ADDITIONAL    Treasury
                         -------------------   PAID-IN        Stock       TREASURY    RETAINED
                          SHARES    AMOUNT     CAPITAL     (In Shares)     STOCK      EARNINGS        TOTAL
                          -------  --------  -----------   ----------    ---------   ------------   ------------
<S>                         <C>      <C>        <C>           <C>          <C>          <C>           <C>
As of January 7, 2004      1,000   $  1,000  $ 1,099,000                 $     --    $         --   $  1,100,000

Purchase of Treasury
  Stock                                                       (60)         (66,000)                      (66,000)

Cash Distributions                                                                        (52,618)       (52,618)

Accrual of Distributions                                                                 (545,540)      (545,540)


Net Income                                                                              1,010,506      1,010,506
                         -------   --------  -----------                 ---------   ------------   ------------

As of December 31,
  2004                     1,000      1,000    1,099,000      (60)         (66,000)       412,348      1,446,348

Purchase of Treasury
  Stock                      (60)       (60)     (65,940)      60           66,000             --             --

Cash Distributions                                                                     (1,125,000)    (1,125,000)

Accrual of Distributions                                                                 (925,000)      (925,000)

Net Income                                                                              3,366,658      3,366,658
                         -------   --------  -----------   ----------    ---------  -------------   ------------

Adjustment of Undistributed
Retained Earnings to APIC                      1,729,006                               (1,729,006)

As of December 31,
  2005                       940   $    940  $ 2,762,066        0         $     --   $          -    $ 2,763,006
                         =======   ========  ===========   ==========     =========  ============    ===========
</TABLE>

     See Reports of Independent Registered Public Accounting Firm and Notes to
                              Financial Statements

                                        5
<PAGE>

<TABLE>
<CAPTION>
                                    DEER VALLEY HOMEBUILDERS, INC.
                                       STATEMENTS OF CASH FLOWS

                           INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

                                                                  FOR  THE  YEARS ENDED DECEMBER 31,
                                                                --------------------------------------
                                                                       2005                2004
                                                                ------------------  ------------------
<S>                                                                    <C>                 <C>
CASH FLOWS FROM OPERATING ACTIVITIES:

Net Income                                                      $       3,366,658   $       1,010,506
Adjustments to reconcile net income to net cash provided
by operating activities:
   Depreciation on property, plant and equipment                          118,941              84,211
   Changes in assets and liabilities:
      (Decrease) in receivables                                        (1,075,886)         (1,064,518)
      (Decrease) in other receivables                                  (    6,500)         (    1,000)
      (Decrease) in inventories                                        (  428,448)         (  687,110)
      (Decrease) in prepayments and other assets                       (    3,503)         (   48,916)
      Increase in accounts payable                                        669,199             496,821
      Increase in accounts payable under dealer incentives                232,376             108,056
      Increase in estimated warranties                                    200,000             550,000
      Increase in compensation and related accruals                       142,818             271,121
      Increase in accrued expenses                                        160,865              67,967
                                                                ------------------  ------------------
         Net cash provided by operating activities                      3,376,520             787,139
                                                                ------------------  ------------------

Cash Flows from Investing Activities:
   Purchase of capital assets                                          (  109,213)         (1,705,470)
   Purchase of certificate deposit                                     (  151,418)                 --
                                                                ------------------  ------------------
      Net cash used in investing activities                            (  260,631)         (1,705,470)
                                                                ------------------  ------------------

Cash Flows from Financing Activities:
   Proceeds from notes payable                                                 --           1,543,314
   Repayments of notes payable                                         (   77,904)         (   42,546)
   Purchase of treasury stock                                                  --          (   66,000)
   Issuance of common stock                                                    --           1,100,000
   Payment of cash distributions                                       (1,670,540)         (   52,618)
                                                                ------------------  ------------------
      Net cash (used in) provided by financing activities              (1,748,444)          2,482,150
                                                                ------------------  ------------------

Net Increase in Cash and Cash Equivalents                               1,367,445           1,563,818

Cash and Cash Equivalents at Beginning of Year                          1,563,818                  --
                                                                ------------------  ------------------
Cash and Cash Equivalents at End of Year                        $       2,931,263   $       1,563,818
                                                                ==================  ==================

Supplemental Cash Flows Information:

Cash Paid for Interest                                          $          94,904   $          50,099
                                                                ==================  ==================

Cash Paid for Income Taxes                                      $              --   $              --
                                                                ==================  ==================

Non-cash investing and financing activities:

Accrued distributions to stockholders                           $         925,000   $         545,540
                                                                ==================  ==================
</TABLE>

     See Reports of Independent Registered Public Accounting Firm and Notes to
                              Financial Statements

                                        6
<PAGE>

                         DEER VALLEY HOMEBUILDERS, INC.
                          NOTES TO FINANCIAL STATEMENTS
                 FOR THE YEARS ENDED DECEMBER 31, 2005 AND 2004


1.     NATURE  OF  BUSINESS,  BASIS  OF PRESENTATION, AND SUMMARY OF SIGNIFICANT
       ACCOUNTING  POLICIES

THE  COMPANY  -  Deer  Valley Homebuilders, Inc. (the Company) was organized and
incorporated  as  an Alabama corporation on January 7, 2004 and is headquartered
in  Guin,  Alabama.  The  Company  operates  on  a  52-53  week  year  end.

NATURE OF OPERATIONS - The Company designs and produces manufactured homes which
are  sold  to  a  network  of  dealers located primarily in the southeastern and
south-central  regions  of  the  United States.  The Company operates out of one
manufacturing  facility  located  in  Guin,  Alabama (the northwestern region of
Alabama).  Business  is seasonal and cyclical with the potential for significant
fluctuations  in quarterly earnings as a result of factors impacting the broader
housing  market,  including  but  not limited to changes in the availability and
cost  of  customer financing, changes in the cost of construction materials, and
changes  in  the  economic  conditions  within  the market regions served by the
Company.

SUMMARY  OF  SIGNIFICANT  ACCOUNTING  POLICIES:

ACCOUNTING  ESTIMATES  -  The  Company's  financial  statements  are prepared in
conformity with accounting principles generally accepted in the United States of
America  which  require management to make estimates and assumptions that affect
the  reported  amounts  of  assets  and liabilities and disclosure of contingent
assets  and liabilities at the date of the financial statements and the reported
amounts  of  revenues  and expenses during the reporting period.  Actual results
could  differ  from  those  estimates.

FAIR  VALUE  OF FINANCIAL INSTRUMENTS - The carrying value of the Company's cash
equivalents,  accounts  receivable,  accounts  payable  and  accrued  expenses
approximates  fair  value because of the short-term nature of these instruments.

CASH  EQUIVALENTS  -  The  Company  considers all highly liquid investments with
original  maturities  of  three  months  or  less  to  be  cash  equivalents.

ACCOUNTS  RECEIVABLE  - Accounts receivable represent balances due from dealers.
Credit risk associated with balances due from dealers is evaluated by management
relative  to  financial  condition  and past payment experience.  As a result of
management's reviews no reserves for uncollectible amounts have been recorded in
the  accompanying  financial  statements.

INVENTORIES  -  Inventories are stated at the lower of cost (first-in, first-out
method)  or  market.  Work-in-process  and finished goods inventories include an
allocation  for  labor  and  overhead  costs.

PROPERTY,  PLANT AND EQUIPMENT - Property, plant and equipment is stated at cost
and  depreciated  over  the estimated useful lives of the related assets ranging
from  5  to  40 years primarily using the straight-line method.  Maintenance and
repairs are expensed as incurred.  Depreciation expense amounted to $118,941 and
$84,211  for  the  years  ended  December  31,  2005  and  2004,  respectively.

     CATEGORY                                 USEFUL  LIFE
     --------                                 ------------
     Land  and  Improvements                   10  years
     Buildings                                 40  years
     Machinery  and  Equipment                5-10  years
     Furniture  and Fixtures                  5-10  years

                                        7
<PAGE>

IMPAIRMENT  OF  LONG-LIVED  ASSETS - In accordance with SFAS No. 144, Accounting
for  the  Impairment or Disposal of Long-Lived Assets, the Company evaluates the
carrying  value  of  long-lived  assets  to  be  held  and  used when events and
circumstances warrant such a review.  The carrying value of long-lived assets is
considered impaired when the anticipated undiscounted cash flow from such assets
is  less  than its carrying value.  In that event, a loss is recognized based on
the  amount  by  which  the  carrying value exceeds the fair market value of the
long-lived  assets.  Fair  market  value  is  determined  primarily  using  the
anticipated cash flows discounted at a rate commensurate with the risk involved.
Losses  on  long-lived  assets  to  be  disposed  of are determined in a similar
manner,  except  that  the fair market values are primarily based on independent
appraisals  and preliminary or definitive contractual arrangements less costs to
dispose.

REVENUE RECOGNITION - Revenue for manufactured homes sold to independent dealers
generally is recorded when all of the following conditions have been met; (a) an
order  for  the  home  has  been received from the dealer, (b) an agreement with
respect  to  payment  terms (usually in the form of a written or verbal approval
for  payment  has been received from the dealer's flooring institution), and (c)
the  home  has  been  shipped  and  risk  of  loss  has  passed  to  the dealer.

PRODUCT  WARRANTIES  -  The  Company  provides  the retail home buyer a one-year
limited  warranty covering defects in material or workmanship in home structure,
plumbing  and  electrical  systems.  The  Company  estimated  warranty costs are
accrued  at  the time of the sale to the dealer following industry standards and
historical  warranty  cost  incurred.  Periodic  adjustments  to  the  estimated
warranty  accrual are made as events occur which indicate changes are necessary.
As  of  December  31,  2005  and  2004,  the Company has provided a liability of
$750,000  and  $550,000,  respectively  for estimated warranty costs relating to
homes  sold, based upon management's assessment of historical experience factors
and  current  industry  trends.

Management  reviews  its  warranty  requirements  at the close of each reporting
period and adjusts the reserves accordingly.  The following tabular presentation
reflects  activity  in  warranty  reserves  during  the  periods  presented:

<TABLE>
<CAPTION>
                                   FOR THE YEARS ENDED DECEMBER 31,
                                   --------------------------------
                                          2005         2004
                                      ------------  ----------
<S>                                      <C>           <C>
Balance at Beginning of Period        $   550,000   $      --
   Warranty Charges                     1,758,473     798,164
   Warranty Payments                   (1,558,473)   (248,164)
                                      ------------  ----------
Balance at End of Period              $   750,000   $ 550,000
                                      ============  ==========
</TABLE>

DEALER INCENTIVE PROGRAMS - The Company provides rebates to dealers based upon a
predetermined  formula  applied to the volume of homes sold to the dealer during
the  year.  These  rebates  are  recorded  at  the  time  the  dealer  sales are
consummated.

NET  INCOME  PER  SHARE  -  Basic  income per share represents the Company's net
income divided by the weighted average shares of common stock outstanding during
the  period.  The  Company  has  no  common  stock  equivalents,  convertible
instruments  or  other  arrangements  that  would result in a dilutive effect on
basic  income  per  common  share.

INCOME  TAXES  -  The  Company  has  elected  to be taxed under the provision of
Subchapter  S of the Internal Revenue Code.  Under those provisions, the Company
does  not  pay  federal  or  state corporate income taxes on its taxable income.
Instead,  the  stockholders  are  liable for individual federal and state income
taxes  on  their  respective  share  of  the  Company's  taxable income in their
individual  income  tax  returns.  Accordingly,  the  accompanying  financial
statements  do  not  include  income taxes. See Note 6 for information about pro
forma  income  taxes.

                                        8
<PAGE>

NEW  ACCOUNTING  PRONOUNCEMENTS - In December 2004, the FASB issued SFAS No.153,
"Exchanges  of  Nonmonetary  Assets,  an  amendment  of  APB  Opinion  No.  29,
Accounting  for  NonmonetaryTransactions."  The amendments made by Statement 153
are  based  on  the  principle  that  exchanges  of nonmonetary assets should be
measured  based  on  the  fair  value  of  the  assets  exchanged.  Further, the
amendments  eliminate  the  narrow  exception  for  nonmonetary  exchanges  of
similar  productive  assets  and  replace  it  with  a  broader  exception  for
exchanges  of  nonmonetary  assets  that  do  not  have  commercial  substance.
Previously,  Opinion  29  required  that  the accounting for an  exchange  of  a
productive  asset  for  a  similar  productive  asset or an equivalent  interest
in  the  same or similar productive asset should be based on the recorded amount
of  the  asset  relinquished.  Opinion  29  provided  an exception to its  basic
measurement  principle  (fair  value)  for  exchanges  of  similar  productive
assets.  The  FASB  believes  that  exception  required  that  some  nonmonetary
exchanges,  although  commercially  substantive,  be  recorded  on  a  carryover
basis.  By  focusing  the exception on exchanges that lack commercial substance,
the  FASB  believes  this  statement  produces  financial  reporting  that  more
faithfully  represents  the  economics  of  the  transactions.  SFAS  153  is
effective  for nonmonetary asset exchanges occurring in fiscal periods beginning
after  June  15,  2005.  Earlier  application is permitted for nonmonetary asset
exchanges occurring in fiscal periods beginning after the date of issuance.  The
provisions  of  SFAS  153  shall  be  applied  prospectively.  The  Company  has
evaluated  the  impact  of  the  adoption  of SFAS 153, and does not believe the
impact  will  be  significant  to the company's overall results of operations or
financial  position.

In  December  2004,  the  FASB  issued  SFAS No.123 (revised 2004), "Share-Based
Payment".  SFAS  123(R)  will  provide  investors  and  other users of financial
statements  with  more  complete  and neutral financial information by requiring
that  the  compensation  cost  relating  to  share-based payment transactions be
recognized in financial statements. That cost will be measured based on the fair
value  of  the equity or liability instruments issued. SFAS 123(R) covers a wide
range  of  share-based  compensation  arrangements  including  share  options,
restricted share plans, performance-based awards, share appreciation rights, and
employee  share  purchase  plans.  SFAS  123(R) replaces FASB Statement No. 123,
"Accounting  for  Stock-Based  Compensation", and supersedes APB Opinion No. 25,
"Accounting  for  Stock  Issued to Employees". SFAS 123, as originally issued in
1995,  established  as  preferable  a  fair-value-based method of accounting for
share-based  payment  transactions  with  employees.  However,  that  statement
permitted entities the option of continuing to apply the guidance in Opinion 25,
as long as the footnotes to financial statements disclosed what net income would
have  been had the preferable fair-value-based method been used. Public entities
(other  than  those  filing as small business issuers) will be required to apply
SFAS 123(R) as of the first interim or annual reporting period that begins after
June  15,  2005.  For  public  entities that file as small business issuers SFAS
123(R)  is  applicable  as  of  the  beginning  of  the  first interim or annual
reporting  period  that  begins  after December 15, 2005.  The Company evaluated
the  impact of the adoption of SFAS 123(R), and believes that the impact will be
insignificant  to  the  company's  overall  results  of operations and financial
position.

In  December  2004  the  Financial  Accounting  Standards  Board issued two FASB
Staff Positions-FSP FAS 109-1, Application of FASB Statement 109 "Accounting for
Income  Taxes"  to the Tax Deduction on Qualified Production Activities Provided
by  the  American  Jobs  Creation  Act of 2004, and FSP FAS 109-2 Accounting and
Disclosure  Guidance  for the Foreign Earnings Repatriation Provision within the
American  Jobs Creation Act of 2004. Neither of these affected the Company as it
does  not  participate  in  the  related  activities.

2.     CASH  AND  CASH  EQUIVALENTS

Cash  and  cash  equivalents  at  December  31,  2005  and 2004, are held in one
financial  institution  in  Guin,  Alabama,  and  exceed  the  FDIC  limits  of
insurability.

                                        9
<PAGE>

3.     INVENTORIES

Inventories  consisted  of  the  following  components:

<TABLE>
<CAPTION>
                          DECEMBER 31,
                         --------------
                         2005       2004
                      ----------  --------
<S>                      <C>         <C>
Raw Materials         $  881,563  $408,821
Work-in-Process          184,599   156,718
Finished Goods            49,396   121,571
                      ----------  --------
Total Inventory       $1,115,558  $687,110
                      ==========  ========
</TABLE>

4.     PROPERTY,  PLANT  AND  EQUIPMENT

Property,  Plant  and  Equipment  consisted  of  the  following:

<TABLE>
<CAPTION>
                          DECEMBER 31,
                         --------------
                         2005       2004
                      ----------  ----------
<S>                      <C>         <C>
Land and Improvements $  296,915  $  277,500
Buildings                822,500     822,500
Machinery and Equipment  559,107     495,145
Furniture and Fixtures   136,161     110,325
                      ----------  ----------
Total Property,
Plant and Equipment   $1,814,683  $1,705,470
                      ==========  ==========
</TABLE>

5.     CREDIT  ARRANGEMENTS

REVOLVING LINE OF CREDIT - The Company had a fixed rate revolving line of credit
with  State  Bank and Trust of Guin, Alabama.  Under this line of credit entered
into  on  March 3, 2004, the Company could make loan draws for business purposes
up  to a maximum amount of $500,528 in the aggregate.  Amounts drawn on the line
of  credit  accrue  interest  at  the  fixed interest rate of 5.5%.  The line of
credit  matured  on  March 25, 2005 and was not renewed.  The line of credit was
secured  by  inventory  and  accounts  receivable  of  the  Company.

IRREVOCABLE  STANDBY LETTERS OF CREDIT - The Company during its normal course of
business is required to issue irrevocable standby letters of credit in the favor
of  independent  third  party  beneficiaries.  As  of  December  31,  2005,  the
following  letters  of  credit  were  issued  and  in  force:

     Letter  of  Credit  No.  98  issued  through  State  Bank  &  Trust  in the
     amount  of  $400,000 to the favor of beneficiary GE Commercial Distribution
     Finance  Corporation,  issued  January  27,  2005, and expiring January 27,
     2006. Personally guaranteed by the largest stockholder of the Company. (See
     Note 9.)

     Letter  of  Credit  No.  93  issued  through  State  Bank  &  Trust  in the
     amount  of  $100,000 to the favor of beneficiary 21st Mortgage Corporation,
     issued  May 3, 2005, and expiring May 3, 2006. Personally guaranteed by the
     three largest stockholders of the Company. (See Note 9.)

                                       10
<PAGE>

     Letter  of  Credit  No.  97  issued  through  State  Bank  &  Trust  in the
     amount  of  $150,000  to the favor of Textron Financial Corporation, issued
     August 29, 2005, and expiring August 29, 2006. Personally guaranteed by the
     three largest stockholders of the Company. (See Note 9.)

As  of  December  31,  2005,  no amounts had been drawn on the above irrevocable
letters  of  credit  by  the  beneficiaries.

6.     PRO  FORMA  INCOME  TAXES  (UNAUDITED)

The following unaudited pro forma income tax information gives effect to Federal
and State income taxes as if the Company was subject to State and Federal income
taxes.

The  pro  forma  provision  for  income  taxes  consists  of  the  following:

<TABLE>
<CAPTION>
                                      FOR THE YEARS ENDED DECEMBER  31,
                                      ---------------------------------
                                            2005         2004
                                         -----------  ----------
<S>                                         <C>            <C>
Current:
   United States Federal                 $1,275,242   $ 523,698
   States                                    77,775      60,630
Deferred Income Taxes                      (134,473)   (266,828)
                                         -----------  ----------
  Pro Forma Income Tax Provision         $1,218,544   $ 317,500
                                         ===========  ==========
</TABLE>

The  above pro forma provision for income taxes was computed using the asset and
liability  method.  Under  this  method, deferred tax assets and liabilities are
recognized  for  the future tax consequences attributable to differences between
the  financial statement carrying amounts of existing assets and liabilities and
their  respective  tax  bases.  Deferred tax assets and liabilities are measured
using  enacted  tax  rates  expected  to apply to taxable income in the years in
which  those  temporary differences are expected to be recovered or settled. The
effect  on  deferred  tax  assets  and  liabilities  of a change in tax rates is
recognized  in  income  in  the  period  that  includes  the  enactment  date.

The  pro  forma  provision  for  income  taxes  are based upon management's best
estimate  of  the  expected  pro  forma  effective  tax  rate for the year ended
December 31, 2005 and the actual pro forma effective tax rate for the year ended
December  31,  2004,  respectively.

Pro  forma  deferred  income  tax  assets  and  liabilities  are  as  follows:

<TABLE>
<CAPTION>
                                      FOR THE YEARS ENDED DECEMBER  31,
                                      ---------------------------------
                                            2005         2004
                                         -----------  ----------
<S>                                         <C>            <C>
Warranty and Other Reserves                $416,642   $266,351
Depreciation Methods                        (78,823)    40,477
                                           ---------  --------
Deferred Tax Assets, Net                   $337,819   $306,828
                                           =========  ========

Current Deferred Assets                    $337,819   $306,828
Net Non-current Deferred Tax Assets               -          -
                                           ---------  --------
Deferred Tax Assets, Net                   $337,819   $306,828
                                           =========  ========
</TABLE>

The  Company's pro forma provision for income taxes is lower than the income tax
expense  that  would  result  from using the Federal Statutory Rate of 34%.  The
State  of Alabama has issued a capital investment credit for a 20-year period in
the  amount  of  $85,000  per year.  The following table reflects reconciliation
between  the statutory rate and the pro forma effective tax rate for each of the
periods  presented:

                                       11
<PAGE>

6.     PRO  FORMA  INCOME  TAXES  (CONTINUED)  (UNAUDITED)

<TABLE>
<CAPTION>
                                      FOR THE YEARS ENDED DECEMBER  31,
                                      ---------------------------------
                                            2005         2004
                                         -----------  ----------
<S>                                         <C>            <C>
United States Federal Statutory Rate       34.00%         35.0%
State Income Tax Rate, Net of
Federal Benefit                             4.29%          1.9%
Non-deductible and Other Items             -2.10%         -5.5%
                                         -----------  ----------
   Pro Forma Effective Income Tax Rate     36.19%         31.4%
                                         ===========  ==========
</TABLE>

As  noted  in Subsequent Events, on January 18, 2006 the Company's S-corporation
election  was  terminated  and  on  a  go  forward  basis will be treated as a C
Corporation.  The Company has reserved approximately $925,000 for a distribution
to  the  prior  S-corporation  shareholders  to  pay  their  tax associated with
earnings  for  the  2005  year  end.

7.     LONG-TERM  DEBT

Long-term  debt  of  the  Company  was  as  follows:

<TABLE>
<CAPTION>
                                                                DECEMBER  31,
                                                               ---------------
                                                               2005           2004
                                                          --------------  --------------
<S>                                                           <C>             <C>
Note payable to State Bank & Trust, payable in
monthly installments of $10,000 including interest
at 5.00%, maturing November 11, 2008, secured
by all assets of the Company and personally
guaranteed by two major stockholders of the
Company                                                   $   1,416,499   $   1,462,992

Note payable to GMAC, payable in monthly
installments of $618 including interest at 8.00%,
maturing March 29, 2009, secured by 2003
Chevrolet truck                                                      --          26,641

Note payable to Great American, payable in
monthly installments of $251 including interest
at 11.11%, maturing February 1, 2007, secured
by copier equipment                                               3,282           5,777

Note payable to Great American, payable in
monthly installments of $240 including interest
at 13.96%, maturing February 28, 2007, secured
by copier equipment                                               3,083           5,358
                                                          --------------  --------------

Total                                                         1,422,864       1,500,768
Less:  Current portion of long-term debt                   (     55,716)   (     58,190)
                                                          --------------  --------------
Total Long-Term Debt, net of current portion              $   1,367,148   $   1,442,578
                                                          ==============  ==============
</TABLE>

Total interest costs for the years ended December 31, 2005 and 2004, amounted to
$74,903  and $55,109, respectively, as reflected on the face of the accompanying
statement  of  income.

                                       12
<PAGE>

7.     LONG-TERM  DEBT  (CONTINUED)

At December 31, 2005, principal repayment requirements on long-term debt were as
follows:

     YEAR  ENDING  DECEMBER  31       AMOUNT
     --------------------------       ------
          2006                        55,717
          2007                        53,859
          2008                     1,313,288
                                   ---------
          Total                    1,422,864
          Less: Current portion
          of long-term debt          (55,716)
                                   ---------
          Total Long-Term Debt,
          net of current portion  $1,367,148
                                   =========

8.     STOCKHOLDERS'  EQUITY

Effective  end  of  business  day  on  December  31, 2004, the Company purchased
approximately sixty shares of common stock from one of its minority stockholders
for a total cost of $66,000 and recorded the purchased shares as treasury stock.
These  shares  were  retired  on  December  16,  2005.

During  the  years  ended  December  31,  2005  and 2004, the Company's board of
directors  authorized  stockholder  distributions  payable  to  stockholders' of
record  in the amount of $2,050,000 and $598,158, respectively.  At December 31,
2005  and  2004,  $925,000  and  $545,540,  respectively,  of  these  authorized
distributions to stockholders had not been paid and has been recorded as accrued
stockholder  distributions, as reflected on the face of the accompanying balance
sheet  as  a  current  liability  of  the  Company.

9.     COMMITMENTS  AND  CONTINGENCIES

REPURCHASE  AGREEMENTS - The Company is contingently liable, for periods ranging
from  18  to  24 months, under the terms of repurchase agreements with financial
institutions  who  provide  inventory  financing  for retailers of the Company's
products.  These  arrangements, which are customary in the industry, provide for
the  repurchase  of  products  sold  to retailers in the event of default by the
retailer on its lending agreement. The contingent obligation terminates when the
retailer sells the homes. The risk of loss under these agreements is spread over
numerous  retailers  and,  generally, the company has the right to repossess the
home  in  the  event  of  the dealers default.  The maximum amount for which the
Company  is contingently liable under such agreements amounted to $9,600,519 and
$4,516,365  at  December  31,  2005  and  2004,  respectively.

The  remaining  outstanding  contingent  liability arising from sales to dealers
prior  to December 31, 2004 amounted to $525,000 on the date of this filing. The
Company evaluates its liability under these arrangements in accordance with FASB
Interpretation  No.  45  Guarantor's  Accounting and Disclosure Requirements for
Guarantees, Including Indirect Guarantees of Indebtedness of Others. The Company
to  date  has  not  experienced  significant  losses  under these agreements and
periodically evaluates the dealers' financial condition. As a result, management
does  not expect any future losses that may arise under these agreements to have
a  material  effect on the accompanying financial statements. As of December 31,
2005  and 2004 the Company had a reserve of $35,000 and 3,500, respectively, for
future repurchase losses.

LITIGATION  -  The Company in the normal course of business is subject to claims
and  litigation.  Management  of  the  Company  is  of the opinion that based on
information  available,  such  legal matters will not ultimately have a material
adverse effect on the financial position or results of operation of the Company.

IRREVOCABLE  STANDBY  LETTERS  OF  CREDIT  -  See  Note  5  Credit Arrangements.

EMPLOYMENT  CONTRACTS  -  See  Note  12  Subsequent  Events.

                                          13
<PAGE>

10.     RELATED PARTY TRANSACTIONS

During  the  year  ended  December  31,  2004,  the Company purchased its single
manufacturing  facility,  underlying  land, and certain equipment content of the
facility  from  the  father of the Company's president/majority stockholder at a
cost  of  $1,500,000.  In  addition,  the Company pays this same related party a
consulting  fee  of  $5,000  per  month.  Total consulting fees paid amounted to
$60,000  and $75,000 during 2005 and 2004, respectively.  This agreement expires
in  2008.  Management  asserts  that  these  transactions  are  arms  length
transactions  between  the  Company  and  the  related  party.

Stockholder  distributions  approximating  $2,050,000 and $598,158 were declared
payable  to  the stockholders of the Company during 2005 and 2004, respectively,
pro  rata  to their common stock ownership interest, as reflected on the face of
the accompanying statement of retained earnings.  Each of these stockholders was
also  employed  by  the  Company  during  2005  and  2004  and was paid employee
compensation  based  on  negotiated  arm's  length  employment  agreements.

11.     COMMON STOCK PURCHASE AGREEMENT

On  November  1,  2005,  Deer  Valley  Acquisitions Corp., a Florida corporation
("DVA"),  entered  into  a  Common  Stock  Purchase  Agreement  with  the
stockholders/employees  of the Company to sell all of the issued and outstanding
common  stock of Deer Valley Homebuilders, Inc. for a price of $6,000,000.  As a
condition  of  closing,  each  stockholder/employee  will enter into a five year
employment  agreement  and will be entitled to participate in a price adjustment
target  account  ("PATA").  The  PATA  shall  be  a  liability  accruing for any
calendar  year  in  which  the Company's pretax earnings exceed $1,000,000.  The
PATA  calculations  will  begin  on  October  2,  2005;  however, the $1,000,000
calculation  for the fourth quarter of 2005 will be $250,000.  At the end of any
such  year,  the  PATA will be increased by an amount equal to 50% of the pretax
earnings  of the Company that is over the $1,000,000 threshold for such calendar
year.  Partial  cash  distributions of up to 50% of any stockholder's/employee's
pro  rata  accrued  value  of the PATA will be made by DVA at the request of the
stockholder/employee  at any time after January 1, 2007.  All funds remaining in
the  PATA  will  be  distributed to the stockholders/employees on the earlier of
January 1, 2014 or the date that the PATA has accumulated a total of $6,000,000,
assuming  the  employment  agreement  has  been  completed.  If  the
stockholder/employee fails to complete his employment term either by voluntarily
leaving  the  Company,  is  terminated  for  cause;  or  violates  the Company's
non-compete  agreement  shall  forfeit  their  portion  of  the  PATA.  That
stockholder's/employee's share of the PATA will be redistributed 50% back to the
Company  and  50% assigned to the remaining stockholders/employees on a pro-rata
basis.

12.     SUBSEQUENT EVENTS

On  January  18, 2006, Cytation Corporation entered into the Securities Purchase
and  Share  Exchange  Agreement,  (the  "Securities  Purchase and Share Exchange
Agreement") by and among Cytation Corporation, Richard A. Fisher, an individual,
and  Kevin  J.  High,  certain  purchasers  of  Cytation  Corporation's Series A
Convertible  Preferred  Stock  (as defined below), DVA, the shareholders of DVA,
and Vicis Capital Master Fund (the "Lender").

On  January  18,  2006,  Cytation  Corporation  entered into the Investor Rights
Agreement  (the "Investor Rights Agreement"), by and among Cytation Corporation,
each  of the purchasers of Cytation Corporation's Series A Preferred Stock, each
of  the  shareholders  of  DVA,  and the Lender. Pursuant to the Investor Rights
Agreement,  Cytation  Corporation  (a) has agreed to register certain securities
for  resale,  including  Cytation  Corporation's  shares related to the Series A
Preferred Stock, the Series B Preferred Stock, the Series C Preferred Stock, the
Series  A Common Stock Purchase Warrants, and the Series B Common Stock Purchase
Warrants,  and  (b)  granted  pre-emptive  rights  to  the  holders  of Cytation
Corporation's Series A Preferred Stock.

On  January 18, 2006, Cytation Corporation's wholly-owned subsidiary, DeerValley
Acquisitions Corp., entered into an Earnout Agreement (the "Earnout Agreement"),
between  Deer Valley Homebuilders, Inc., Deer Valley Acquisitions Corp., and the
former owners of Deer Valley Homebuilders, Inc. In connection with the Capital

                                       14
<PAGE>

12.  SUBSEQUENT  EVENTS  (CONTINUED)

Stock  Purchase  Agreement,  Cytation  Corporation  entered  into  the  Earnout
Agreement,  pursuant  to  which,  additional  payments may be paid to the former
owners  of  Deer  Valley  Homebuilders,  Inc., as an earnout, based upon the Net
Income  Before  Taxes of Deer Valley Homebuilders, Inc. during the next five (5)
years  up  to  a  maximum  of  $6,000,000. The business purpose of executing the
Earnout  Agreement  was  to  set the purchase price of Deer Valley Homebuilders,
Inc.  by  an  objective  standard,  given  that  the  owners of DVH and Cytation
Corporation  could  not  agree  on an outright purchase price. Such agreement is
described in more detail herein under Capital Stock Purchase Agreement.

Pursuant  to  the  Capital  Stock  Purchase Agreement dated November 1, 2005, as
amended  (the  "Capital  Stock  Purchase  Agreement"),  DeerValley  Acquisitions
Corp.,  a  wholly  owned  subsidiary  of  Cytation  Corporation,  acquired,
immediately  after  completion of the Series A Financing and the Share Exchange,
one  hundred percent (100%)  of the issued and outstanding capital stock of Deer
Valley  Homebuilders,  Inc.  Upon  completion  of the acquisition of the capital
stock  of  Deer Valley Homebuilders, Inc., Deer Valley Homebuilders, Inc. became
an  indirect  wholly  owned  subsidiary  of  Cytation  Corporation.

In  order  to  effectuate  the  Capital  Stock  Purchase  Agreement,  Cytation
Corporation  completed  a  series  of  transactions exempt from the registration
requirements of the Securities Act of 1933, as amended, pursuant to Section 4(2)
of  the  Act  for  transactions  not  involving  a  public offering and Rule 506
promulgated  by  the  United States Securities and Exchange Commission under the
Securities  Act  of  1933,  as  amended.  As  of  the  date of these financials,
Cytation  Corporation  has  closed  on  a  private  placement  of  approximately
745,622  shares  of  Series  A  Preferred  Stock.  Pursuant  to the Securities
Purchase  and  Share  Exchange Agreement, dated as of January 18, 2006, Cytation
Corporation  (a) issued and sold to the Purchasers, and the Purchasers purchased
from  Cytation  Corporation,  (a)  Series A Preferred Stock, (b) Series A Common
Stock  Purchase Warrants, and (c) Series B Common Stock Purchase Warrants.  Also
on January 18, 2006, Cytation Corporation completed a share exchange pursuant to
which  Cytation  Corporation acquired 100% of the issued and outstanding capital
stock  of  Deer  Valley  Acquisitions,  Corp.  Pursuant  to  the  Share Exchange
Agreement,  in  exchange  for 100% of the issued and outstanding common stock of
Deer  Valley  Acquisitions,  Corp.,  Cytation  Corporation  issued the following
securities  to the shareholders of Deer Valley Acquisitions, Corp.: (a) Series B
Preferred  Stock,  (b)  Series  C Preferred Stock, and (c) Series C Common Stock
Purchase  Warrants.

In  connection  with  the  Securities  Purchase and Share Exchange Agreement, on
January  18, 2006, Cytation Corporation issued to the Lender an Interest Bearing
Non-Convertible  Installment  Promissory  Note  ("the  Note"),  in  the original
principal  amount  of  One  Million  Five  Hundred  Thousand  and No/100 Dollars
($1,500,000),  together  with  interest  accruing  thereon  at an annual rate of
twelve  percent (12%) per annum.  The business purpose of executing the Note was
to fund the acquisition of Deer Valley Homebuilders, Inc.  On March 17, 2006 the
Lender  decided  to  convert  its  $1,500,000 promissory note that was issued in
January  2006.  Pursuant  to  the terms of the Debt Exchange Agreement, Cytation
Corporation issued the Lender its Series A Convertible Preferred Stock, Series A
Warrants,  and Series B Warrants to the investor, in exchange for the retirement
of  its  obligations  to  repay  such  promissory  note.

In connection with the transaction described herein, the Company's S-corporation
election  was  terminated  and  on  a  go  forward  basis will be treated as a C
Corporation.  The  Company has reserved $925,000 for a distribution to the prior
S-corporation  shareholders  to  pay  their tax associated with earnings for the
2005  year  end.

On January 25 2006, Deer Valley Homebuilders, Inc. entered into a Sales Contract
with  the father of the Company's President to purchase real property located at
7668  Highway  278  in Sulligent, Alabama.  The purchase price for the Sulligent
Property  is  $725,000  cash,  and the closing is scheduled to occur on or about
April  30,  2006.  We  intend  on obtaining a loan, secured by a mortgage on the
Sulligent  Property,  to  finance the purchase price for the Sulligent Property.
Currently,  Deer  Valley is occupying the Sulligent Property pursuant to a short
term  lease.  Deer  Valley's  plant on the Sulligent Property opened on February
20,  2006  and,  as  of  the  date of this filing, is producing approximately 12
floors  per  week.

                                       15
<PAGE>

12.  SUBSEQUENT  EVENTS  (CONTINUED)

No  employment  agreements were in effect during 2005.  On January 18, 2006, the
Company  entered  into  the  following  employment agreements with the following
executive  officers.

On  January  18,  2006, Deer Valley Homebuilders, Inc. entered into a seven year
employment  agreement  with  Joel  Stephen  Logan,  II.   Under the terms of Mr.
Logan's  Employment  Agreement,  Mr.  Logan  is  (a) entitled to receive a fixed
annual salary of $52,000, (b) entitled to receive a monthly "hitch bonus" of $60
per  "floor"  produced  by  the  Company, and (c) is eligible to participate and
receive  4.6% of the net income before taxes of the Company, and (d) entitled to
receive  health  benefits  and  coverage,  as  provided  by  the  Company.

On  January  18,  2006, Deer Valley Homebuilders, Inc. entered into a seven year
employment  agreement  with  Charles  L.  Murphree, Jr.   Under the terms of Mr.
Murphree's Employment Agreement, Mr. Murphree is (a) entitled to receive a fixed
annual  salary  of  $52,000,  (b) entitled to receive a monthly "hitch bonus" of
$33.33  per  "floor" produced by the Company, (c) is eligible to participate and
receive  2.2% of the net income before taxes of the Company, and (d) entitled to
receive  health  benefits  and  coverage,  as  provided  by  the  Company.

On  January  18,  2006, Deer Valley Homebuilders, Inc. entered into a seven year
employment  agreement with John Steven Lawler.   Under the terms of Mr. Lawler's
Employment  Agreement,  Mr.  Lawler  is  (a)  entitled to receive a fixed annual
salary  of  $52,000,  (b) entitled to receive a monthly "hitch bonus" of $35 per
"floor"  produced by the Company, and (c) is eligible to participate and receive
2%  of  the  net income before taxes of the Company, and (d) entitled to receive
health  benefits  and  coverage,  as  provided  by  the  Company.

On  January  18, 2006, DeerValley Acquisitions, Corp., a wholly-owned subsidiary
of  Cytation  Corporation,  acquired  100% of the issued and outstanding capital
stock  of  Deer  Valley  Homebuilders,  Inc.  The  results  of  Deer  Valley
Homebuilders,  Inc.  will  be  included in consolidated financial statements for
periods  after  January  18,  2006. Deer Valley Homebuilders, Inc. is an Alabama
corporation  with  its business offices located at 205 Carriage Street, P.O. Box
310, Guin, Alabama 35563 and is engaged in the production, sale and marketing of
manufactured  homes  in  the southeastern and south central U.S. housing market.
Cytation  Corporation  purchased  Deer Valley Homebuilders, Inc. to serve as its
primary  operating  company and to gain entry into the manufactured home market.
Deer  Valley  Homebuilders,  Inc.  comprises  substantially  all  of  Cytation
Corporation's  operations.

The  aggregate purchase price for Deer Valley Homebuilders, Inc. was $6,000,000,
including  $5,500,000  cash  and  $500,000  of  Cytation  Corporation's Series A
Convertible Preferred Stock, Series A Common Stock Purchase Warrants, and Series
B  Common Stock Purchase Warrants. In addition, an Earnout Agreement was entered
into,  pursuant to which additional payments may be paid to the former owners of
Deer  Valley Homebuilders, Inc., as an earnout, based upon the Net Income Before
Taxes  of Deer Valley Homebuilders, Inc. during the next five (5) years, up to a
maximum  of  $6,000,000.  The value of the Series A Convertible Preferred Stock,
Series  A  Common  Stock  Purchase  Warrants, and Series B Common Stock Purchase
Warrants  were  determined  in  a private offering also completed on January 18,
2006.

THE FOLLOWING TABLE SUMMARIZES THE ESTIMATED FAIR VALUES OF THE ASSETS ACQUIRED
AND LIABILITIES ASSUMED AT THE DATE OF ACQUISITION.

<TABLE>
<CAPTION>
            AT DECEMBER 31, 2005
<S>                                 <C>             <C>
Current assets                  $  6,398,562
Property, plant, and equipment     1,611,531
Goodwill                           3,611,994
                                ------------
  Total assets acquired                       $  11,622,087
                                              -------------
Current liabilities              (3,879,939)
Long-term debt                   (1,367,148)
                                ------------
  Total liabilities assumed                    ($5,247,087)
                                              -------------
  Net assets acquired                          $  6,375,000
                                              =============
</TABLE>

                                       16
<PAGE>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.4
<SEQUENCE>5
<FILENAME>ex99-4.txt
<DESCRIPTION>PRO FORMA FINANCIAL STATEMENTS
<TEXT>
Exhibit 99.4

CYTATION CORP

<TABLE>
<CAPTION>
                                                         Cytation Corporation
                                                 Consolidated Pro Forma Balance Sheet
                                                        As of December 31, 2005

                              Cytation       DeerValley          DeerValley       Purchase Price       Pro Forma         Pro Forma
                                Corp.      Homebuilders, Inc.  Acquisitions Corp.   Adjustments       Adjustments      Consolidated
                             (Unaudited)     (Unaudited)         (Unaudited)        (Unaudited)       (Unaudited)       (Unaudited)
<S>                             <C>             <C>                 <C>                <C>                <C>               <C>
CURRENT ASSETS:
    Cash                   $        220   $      2,931,263     $             36   $    (6,375,000) (6) $ 7,132,729 (10) $ 3,689,248
    Certificate of Deposit            -            151,418                    -                 -                -          151,418
    Accounts Receivable               -          2,140,404                    -                 -                -        2,140,404
    Other Receivable                                 7,500                                                                    7,500
                                                 1,115,558                                                                1,115,558
    Prepaid expenses and
    other current assets              -             52,419                    -                 -          134,473 (8)      186,892
                           ------------  ------------------  -------------------  ---------------  ----------------     -----------
       Total Current Assets         220          6,398,562                   36        (6,375,000)       7,267,202        7,291,020

 PROPERTY AND EQUIPMENT, Net          -          1,611,531                    -                 -                -        1,611,531
 OTHER ASSETS:                        -                  -                    -                 -                -                -
    Goodwill                          -                  -                    -         3,611,994 (6)            - (6)    3,611,994
                           ------------  ------------------  -------------------  ---------------   ---------------     -----------
       Total Other Assets            -                   -                   -          3,611,994                -        3,611,994
       TOTAL ASSETS        $        220   $       8,010,093   $              36   $     (2,763,006) $    7,267,202      $12,514,545
                           ============  ==================  ==================  =================  ==============      ===========

 LIABILITIES AND STOCKHOLDERS'EQUITY(DEFICIT)
 CURRENT LIABILITIES:
    Current Maturities of
    Long-Term Debt         $          -    $        55,716   $                -     $           -   $            -      $    55,716
    Accounts payable             48,416          1,166,020                6,446                 -          611,759 (7)    1,832,641
    Accounts Payable under
    Dealer Incentive Programs                      340,432                                      -                -          340,432
    Estimated Warranties                           750,000                                      -                -          750,000
    Compensation and Relate
    Accruals                                       413,939                                      -                -          413,939
    Accrued Stockholder
    Distributions                                  925,000                                      -                -          925,000
    Income Tax Payable                -                  -                    -                 -        1,267,008 (8)    1,267,008
    Loan from Stockholder                                                   195                                                 195
    Other Accrued Expenses       90,500            228,832                    -                 -                -          319,332
                          -------------  ------------------  -------------------  ---------------  ----------------     -----------
         Total Current
         Liabilities            138,916          3,879,939                6,641                 -        1,878,767        5,904,263

 LONG TERM LIABILITIES:
    Long-Term Debt, Net
    of Current Maturities             -          1,367,148                    -                 -                - (1)    1,367,148

 STOCKHOLDERS' EQUITY(DEFICIT):
      Series A Preferred stock,
 $0.01 par value, 750,000 shares
 authorized, 745,626 shares issued
 and outstanding                                                                                -            7,456 (2)        7,456
      Series B Preferred stock,
 $0.01 par value, 49,451 shares
 authorized, 49,451 shares issued
 and outstanding                                                                            495 (4)              -              495
      Series C Preferred stock,
 $0.01 par value, 26,750 shares
 authorized, 26,750 shares issued
 and outstanding                                                                            267 (5)              -              267
      Common stock, no par value,
 30,000,000 shares authorized,
 7,620,100                                                                    -               -                  -                -
      Common stock, $0.001 par value,
 2,000,000 shares authorized,
 982,622 shares issued and
 outstanding                        982                940                    -            (940) (6)             -              982
      Additional paid-in
      capital (APIC)         32,723,371          2,762,066                44,010     (2,762,828) (6)     6,513,514 (9)   39,280,133
      Retained Earnings
      and Accumulated
      deficit               (32,863,049)                 0               (50,615)             0  (6)    (1,132,535) (8) (34,046,199)
                          -------------  ------------------  -------------------  --------------    ---------------     -----------
         TOTAL
         STOCKHOLDERS'
         EQUITY (DEFICIT)      (138,696)        2,763,006                (6,605)      (2,763,006)         5,388,435       5,243,134

         TOTAL LIABILITIES
         AND STOCKHOLDERS'
         EQUITY (DEFICIT) $         220   $      8,010,093   $                36  $   (2,763,006)   $     7,267,202     $12,514,545
                          =============   =================  ===================  ==============    ===============     ===========
</TABLE>
<PAGE>

(1) Debt issued in connection with Acquisition $1,500,000 Face - Subsequent to
the 8-K/A previously filed, this has been converted into Series A preferred
stock.

(2) Series A Preferred Stock issued in connection with acquisition - Face amount
$7,456,215 (745,622 shares at $10.00 per share) Par Value $7,456, APIC
$7,448,759 prior to transaction costs.

(3) Reduction in Series A Preferred stock's APIC due to transaction costs
                 - Comittment fee                               $      60,000
                 - Legal fees in connection with Equity Raise          48,000
                 - Investment banking fees                            827,245
                                                               --------------
          Total Transaction costs related to Equity Financing   $     935,245
                                                               ==============

(4)  Series  B preferred stock issued in connection with DeerValley Acquisitions
Corp.:  In connection with the acquisition the common shareholders of DeerValley
Acquistions  Corp. exchanged 4,945,100 no par common for 49,451 shares of Series
B  Preferred  with  a  par  of  $.01

(5)  Series  C preferred Stock issued in connection with DeerValley Acquisitions
Corp.:  In connection with the acquisition the common shareholders of DeerValley
Acquistions  Corp. exchanged 2,675,000 no par common for 26,750 shares of Series
C  Preferred  with  a  par  of  $.01

(6) Goodwill booked in connection with Acquisition
                 - Purchase price of acquisition                $   6,000,000
                 - Merger related expenses                            280,000
                 - Legal fees in connection with merger                95,000
                                                               --------------
                 - Total Acquisition Price and related costs        6,375,000
                 - Net book value of acquisition                    2,763,006
                                                               --------------
                 - Purchase price in excess of
                   book value (Goodwill)                            3,611,994
                                                               ==============

(7) Payables still owed in connection with transaction
                 - Investment banking fees                      $     553,759
                 - Legal fees in connection with transaction           58,000
                                                               --------------
             Total Payables                                     $     611,759
                                                               ==============

(8) Pro forma income tax payable
             Net Income(Loss) Cytation Corp.                    $     (173,605)
             Net Income(Loss) Deer Valley Homebuilders, Inc.         3,366,659
             Net Income(Loss) Deer Valley Acquisitions Corp.           (50,615)
                                                               ---------------
             Net Income(Loss) Consolidated Group before taxes        3,142,439
             Pro forma effective Income Tax Rate                        36.04%
                                                               ---------------
             Pro forma income tax payable                            1,132,535
                                                               ===============

The components of the provision for income taxes are as follows:

             Current taxes                                          1,267,008
             Deferred taxes                                         (134,473)
                                                               --------------
             Provision for income taxes                             1,132,535
                                                               ==============

<PAGE>

The  items  accounting  for  the difference between income taxes computed at the
federal  statutory  rate  and  the  provision  for  income taxes are as follows:

<TABLE>
<CAPTION>
                                             Impact on
                                    Amount     Rate
                                  ----------  ------
<S>                               <C>         <C>
Income tax at federal rate        1,068,429   34.00%
State tax, net of Federal effect    134,811    4.29%
Permanent Differences:

   Meals & Entertainment             23,677    0.75%
   Officers Life Insurance            9,180    0.29%
                                  ----------  ------
Total Permanent Differences          32,857    1.04%
                                  ----------  ------

Total Tax Credits                   (83,131)  -2.65%
Rounding                            (20,431)  -0.64%
                                  ----------  ------
Total Provision                   1,132,535   36.04%
                                  ==========  ======
</TABLE>

Deferred  income  taxes  reflect  the  net  tax effects of temporary differences
between  the  carrying  amount of assets and liabilities for financial reporting
purposes and the amounts used for income tax purposes. Significant components of
the  Company's  net  deferred  income  taxes  are  as  follows:

 Current Deferred Tax Assets:            134,473
   Valuation allowance                         -
                                      ------------
 Total Deferred Tax Assets               134,473
                                      ============

 Current Deferred Tax Liabilities:
   Deferred tax effect of tax credits           -
 Non-Current Deferred Tax Liabilities:
   Accelerated depreciation                     -


(9) Reconciliation of APIC
    APIC in connection with
    Series A Preferred Stock         $ 7,448,759 (See (2) above)
    Total transaction related costs      935,245 (See (3) above)
                                      ------------
    Adjustment related to APIC         6,513,514
                                      ============

(10)Cash
    Total Raise Series A Preferred
    Stock                            $ 7,456,215
    Transaction fees paid                323,486 (3)-(7)
                                     -------------
    Cash remaining                     7,132,729
                                     =============

<PAGE>

CYTATION CORP

<TABLE>
<CAPTION>
                                                     Cytation Corporation
                                       Pro Forma Consolidated Statements of Operations
                                             For The Year Ended December 31, 2005
                                                         (Unaudited)

                                        Cytation             DeerValley        DeerValley          Pro Forma        Pro Forma
                                          Corp.           Homebuilders, Inc. Acquisitions Corp.   Adjustments      Consolidated
                                       (Unaudited)          (Unaudited)        (Unaudited)        (Unaudited)       (Unaudited)
                                   -------------------  -------------------  ----------------  -----------------  ---------------
<S>                                       <C>                  <C>                  <C>               <C>                <C>
NET REVENUE                        $           59,114   $       35,717,073   $             -    $             -   $  35,776,187

COST OF REVENUE                                 1,738           29,292,051                 -                  -      29,293,789
                                   -------------------  -------------------  ----------------  -----------------  ---------------

GROSS PROFIT                                   57,376            6,425,022                 -                  -       6,482,398

OPERATING EXPENSES:
   Depreciation                                 1,037              118,941                 -                  -         119,978
   Selling, general
    and administrative                        246,533            2,877,082            50,615                  -       3,174,230
                                   -------------------  -------------------  ----------------  -----------------  ---------------

        TOTAL OPERATING EXPENSES              247,570            2,996,023            50,615                  -       3,294,208
                                   -------------------  -------------------  ----------------  -----------------  ---------------

        OPERATING INCOME/(LOSS)              (190,194)           3,428,999           (50,615)                 -       3,188,190

OTHER INCOME (EXPENSES)
     Gain on sale and distribution
     of investment                             31,902                    -                 -                  -          31,902
     Loss on sale of property
     and equipment                             (4,270)                   -                 -                  -          (4,270)
     Loss on termination of
     ARE agreement                             (5,000)                   -                 -                  -          (5,000)
     Interest income (expenses), net           (6,043)             (62,340)                -                  -         (68,383)
     Other Income                                   -                    -                 -                  -               -
                                   -------------------  -------------------  ----------------  -----------------  ---------------

        TOTAL OTHER INCOME                     16,589              (62,340)                -                  -         (45,751)

        INCOME/(LOSS) BEFORE INCOME TAXES    (173,605)           3,366,659           (50,615)                 -       3,142,439

INCOME TAX EXPENSE                                  -                    -                 -          1,132,535 (1)   1,132,535
                                   -------------------  -------------------  ----------------  -----------------  ---------------

        NET INCOME(LOSS)           $         (173,605)  $        3,366,659   $       (50,615)   $    (1,132,535)  $   2,009,904

        Dividend to Preferred
        Stockholders                                -                    -                 -            521,935 (4)     521,935
                                   -------------------  -------------------  ----------------  -----------------  ---------------

        NET INCOME(LOSS)
        Available to Common
        Shareholders               $         (173,605)  $        3,366,659   $       (50,615)   $    (1,654,470)  $   1,487,969
                      r Share
(Basic)                            $            (0.18)  $            3,574   $         (0.01)                     $        1.58
Net (Loss) Income Per Share
(Fully Diluted)                    $            (0.18)  $            3,574   $         (0.01)                     $        0.04
                                   ===================  ===================  ================  =================  ===============
Weighted Average Common
Shares Outstanding                            944,306                  942         7,620,100                            944,306 (2)
Weighted Average Common and
Common Equivalent Shares
Outstanding                                   944,306                  942         7,620,100                         39,716,660 (3)
                                   ===================  ===================  ================  =================  ===============
</TABLE>

<PAGE>

(1) Pro forma income tax expense (Please see balance sheet for more details)

               Net Income(Loss) Cytation Corp.                    $  (173,605)
               Net Income(Loss) Deer Valley Homebuilders, Inc.
                                                                    3,366,659
               Net Income(Loss) Deer Valley Acquisitions Corp.
                                                                      (50,615)
                                                                  ------------
               Net Income(Loss) Consolidated Group before taxes
                                                                    3,142,439
               Pro forma effective Income Tax Rate                      36.04%
                                                                  ------------
               Pro forma income tax expense                         1,132,535
                                                                  ============

(2) Weighted Average Common Shares Outstanding :

<TABLE>
<CAPTION>
                                          Number of Common Shares   Fraction of Period Outstanding  Weighted Average Shares
                                         ------------------------  ------------------------------  -----------------------
<S>                                                 <C>                       <C>                             <C>
Common stock:
      Cytation Corp       31-Dec-04                  872,330                     1.00                       872,330
      Cytation Corp       14-Feb-05                   30,000                     0.88                        26,400
      Cytation Corp       14-Feb-05                    3,332                     0.88                         2,932
      Cytation Corp        4-Mar-05                   47,000                     0.83                        39,010
      Cytation Corp       14-Nov-05                   20,000                     0.13                         2,600
      Cytation Corp       14-Nov-05                   10,000                     0.13                         1,300
                          31-Dec-05                                                                         944,306
Net Income Available to
Common Shareholders      $ 1,487,969
Weighted Average Common
Shares Outstanding           944,306
                       ---------------
Net Income Per Share
(Basic)                  $      1.58
</TABLE>

(3) Weighted Average Common and Common Equivalent Shares Outstanding:

<TABLE>
<CAPTION>
                                                    Number of Common and
                                                   Common Stock Equivalent  Fraction of Period Outstanding  Weighted Average Shares
                                                  -----------------------   ------------------------------  -----------------------
<S>                                                         <C>                             <C>                      <C>
Common stock:
      Cytation Corp                     31-Dec-04             872,330                     1.00                       872,330
      Pro forma Consolidated Series B
      and Series C Preferred Shares*    31-Dec-04           7,620,100                     1.00                     7,620,100
      Pro forma Consolidated Series A
      Preferred Shares                  31-Dec-04           9,941,620                     1.00                     9,941,620
      Pro forma Consolidated Warrants   31-Dec-04          21,210,368                     1.00                    21,210,368
      Cytation Corp                     14-Feb-05              30,000                     0.88                        26,400
      Cytation Corp                     14-Feb-05               3,332                     0.88                         2,932
      Cytation Corp                      4-Mar-05              47,000                     0.83                        39,010
      Cytation Corp                     14-Nov-05              20,000                     0.13                         2,600
      Cytation Corp                     14-Nov-05              10,000                     0.13                         1,300
                                        31-Dec-05                                                                 39,716,660
</TABLE>

<PAGE>

Series A Preferred Stock issued in connection with acquisition - Face amount
7,456,215 (745,626 shares at $10.00 per share) convertible at $.75 = 9,941,620
shares
Warrants issued in connection with acquisition 21,210,368
Net Income Available to Common Shareholders                  $      1,487,969
Weighted Average Common and Common Equivalent
Shares Outstanding
                                                                   39,716,660
                                                             ----------------
Net Income Per Share (Fully Diluted)                         $           0.04

(4)Preferred Stock Dividends
   Face Value of preferred outstanding                              7,456,215
   Dividend rate per annum                                                 7%
                                                             -----------------
   Dividend to Preferred Stockholders                                 521,935
                                                             =================

* Pursuant to the Securities Purchase and Share Exchange Agreement dated January
18, 2006, (a) 4,945,100 shares of Common Stock of Deer Valley Acquisitions Corp.
were  exchanged  for 49,451 shares of Cytation's Series B Preferred Stock, which
are  convertible  into  4,945,100  shares  of  Cytation's  Common Stock, and (b)
2,675,000  shares  of  Common  Stock  of  Deer  Valley  Acquisitions  Corp. were
exchanged  for  26,750  shares of Cytation's Series C Preferred Stock, which are
convertible  into  2,675,000  shares  of  Cytation's  Common  Stock.

<PAGE>

</TEXT>
</DOCUMENT>
</SUBMISSION>
