The Business Overview For

Corporate 1802 North Alafaya TrailHeadquarters: Orlando, Florida 32826

Phone: 407-568-3212Email: info@completeauto.com

Privileged and Confidential

This Business Plan is for Informational Purposes On lyPrepared by Jeff Roman

Table of Contents For The

Business Plan

Contents

1.0 Executive Summary……………………………….Page 3

2.0 Company Summary……………………………….Page 8

3.0 Products and Services……………………………Page 10

4.0 Market Analysis……………………………………Page 19

5.0 Strategy and Implementation Summary……….Page 21

6.0 Appendices and Supporting Documents...…...Page 2 9

1.0 Executive Summary

1.0 Executive Summary

Rocket City Automotive Group, Inc. (RocketCity) is a business entity which applies 21 st century technology and business practices to an ag eless business environment.

Orlando, Florida based RocketCity, is a leader in creating and implementing initiatives aimed at capitalizing on the $1 trillion dollar automotive retailing industry specifically by generating revenue streams through eBay (NYSE:EBAY), eBay Motors and other eCommerce opportunities. Utilizing its current business ventures and a disciplined acquisition growth strategy, RocketCity has achieved success through the execution of a strategy that emphasizes diversity and interrelated revenue streams. This overview is submitted in an effort to give potential investors and market promoters an overview of the RocketCity subsidiaries, daily operations, financial projections and future plans. This overview incorporates a healthy knowledge of the dynamic automotive market and the professional success of the management team.

As with all great companies, the success of our company depends on the people that we surround ourselves with. Below is a brief biography of the directors and officers.

Directors:

Jeff Roman serves as Chief Executive Officer and President of RocketCity as well as holding the same office for CompleteAuto and eAutoDrop, Inc. He is responsible for all high-level day to day operations, staff management and expansion. A successful automotive career culminating as owner of Ohio Luxury Cars and eAutoDrop of Cleveland, in conjunction with over 10 years of experience in the area of this business overview, provides a foundation of expertise and experience that further assures the success of this venture. Since his joining of CompleteAuto, business has increased nearly 500% over the last 10 months and the company is on track to hit forecasted financial projections including profitability in 2007.

Al Marez serves as Vice President of RocketCity and Chief Operating Officer of CompleteAuto. He comes aboard from Car Index Inc. Car Index is an automotive services company currently servicing nearly 100 dealerships in 8 states and operating through service agreements with CDM Data, a Kelley Blue Book company. Al will be responsible for all day to day operations of CompleteAuto including the field management of representatives and location implementation.

Joerg Dobisch is Chairman of the Board on all current subsidiaries and offers his continued passion towards the expansion and creation of the number one automotive services company in the industry. Along with his wife Jennifer, the

company has grown from its first dealer account utilizing eBay owned CarAd software into CompleteAuto, Inc. which has created its own eBay listing software and software company servicing hundreds of automotive retailers as well as an eBay Motors drop-off store concept known as eAutoDrop.

Jennifer Foltz is Secretary/Treasurer and also facilitates the company’s receivables and payables as well as our human resources department. Along with Joerg her enthusiasm is what has driven this company to embark on moving from a small family owned business into a national enterprise.

Thomas Kellgren is a Vice President with Allied Solutions, a services provider for Mercury Insurance (NYSE:MCY). He brings a wealth of knowledge to the board of directors and a tremendous network opportunity.

Chris Martens is a moderator with the National Automobile Dealers Association (NADA) and has owned franchised dealerships for many years along with his family. Through his industry contacts, he gives RocketCity and CompleteAuto the opportunity to take advantage of industry and market shifts from an inside vantage point.

1.1 Business Overview

It is of critical importance at the outset of revie wing this business plan, that the reviewer be willing to break some general preco nceptions over the general nature of automotive industry.

RocketCity and CompleteAuto are not your typical au tomotive services companies. RocketCity and its subsidiary companies are Web-centric, vehicle consignment and retail locatio n resale companies as well as a national eBay services provi der and training center.

There are several traditional ways to help visualize RocketCity:

1. RocketCity is a holding company, formed to acquire, manage, supervise and operate corporations specializing in eBay and eBay Motors services, eCommerce, software development and retail automotive operations. eBay Motors is an $11.1 billion dollar industry.

2. RocketCity, through its subsidiaries is also a software development company and a franchise development company.

In the example #1 above, while there are several companies across the country approaching retail business in this fashion, no companies have started eBay business with the approach of packaging field representatives, exclusive software and comprehensive contracts into a single offering. As a result while

other companies attempt to catch up to this market, they are limited in resources due to high overhead, manufacturer demands and limited retail connections. Over the next several years as consumers continue to demand more control in the automotive buying and selling process, companies who are not in-tune with technology and able to offer suitable support services will be a thing of the past. At the onset of this business overview, we are not aware of any publicly-traded entities that have a similar business model.

In the example #2 above, RocketCity’s uniqueness stems from having an in-house software development company that has kept technology related costs to a minimum. Also, through its subsidiary eAutoDrop, Inc. and being developed with Snappy Auctions (www.snappyauctions.com), RocketCity will offer the first ever eBay Motors franchise drop-off store for retail consumers. For the traditional dealer, vehicle consignment is against the law. However when vehicle consignment is regulated through eBay and specifically eBay Motors, the transaction is perfectly legal. Again, companies have not started with this stream of revenue in mind. It is a new market, untapped market opportunity.

The geographic area of the United States is very diverse and overly saturated by franchised manufacturers and used vehicle dealers. And yet, not a single company or dealership has applied eBay technology and sound e-commerce practices to the massive automotive market.

RocketCity will operate corporate headquarters in Orlando and will service the United States an exclusive eBay services company for used and new vehicles. We will maintain a strong Web presence with search engine marketing, dynamic website, compelling eBay advertising and field representatives.

1.2 Objectives

Successful first benchmark operation to achieve the following measurable results * :

CompleteAuto Software Subscribed in 250 Dealerships and our Dealer Assistant team expanding our eBay full service oper ations:

1 250 store subscriptions at $299 per month each $74,7502 eBay Incentive on 250 stores at $200 per month $50,0003 eBay certification income for software development $6,2504 eBay Dealer Assistant services (750 listings) $50,000

Total Monthly Figures $182,000

* At the time of the original writing of this overview, CompleteAuto, a subsidiary o RocketCity has successfully reached 250 subscribing stores and is currently listing approximately 500 listings per month.

1.3 Mission

RocketCity will consolidate and legitimize the representation and sale process of used vehicles, including the vehicles themselves, in a safe, professional and innovative environment. It is focused towards the needs of the e-commerce minded individual, specifically the growing number of consumers utilizing eBay, eBay Motors and the new eBay Motors Local Market product for the sale and resale of used vehicles. Our success will be built upon customer satisfaction brought about by complete business integrity and ease of transaction. We will remain constantly in search of new product offerings which offer value to the customer and reasonable profit to RocketCity. We will utilize modern technology and methodology to ensure our company increases its visibility, customer base, and resulting success. We will establish ourselves as the company that set the new standard of business in the automotive industry and the one against which all other that follow will be compared.

The key to the successful growth and strengthening of the Rocket City Auto Group brand is through well-planned, well-timed strategic acquisitions. By acquiring companies with similar missions and likeminded principles, Rocket City will be well positioned to broaden its scope and reach into the $1 trillion automotive industry.

2.0 Company Summary

2.0 Company Summary

RocketCity is a holding company currently specializing in automotive services targeted at the needs of the franchised and independent automotive retailer. It serves this purpose in two primary ways. First, by providing a legitimate and professional software program, virtually unavailable anywhere else. Second, by providing a “1-Stop Shop” source for a complete line of vehicle related services ranging from retail, wholesale, eBay consignment, finance and warranty applications.

RocketCity’s current holdings include the following:

CompleteAuto is a certified solution provider for eBay Motors and offers proprietary software, personnel and design solutions to hundreds of automobile dealerships around the country.

eAutoDrop, Inc. is an eBay Motors drop-off store concept. Their goal is to develop retail franchise opportunities for automobile dealers looking for a new stream of revenue. Retail consumers will simply bring their vehicle to an eAutoDrop location, have our dealer franchisees list their vehicle for them on eBay Motors and then sell it for them turning their car into cash!

IT Lagoon, LLC is a software development company and a strategic partner for RocketCity, CompleteAuto and eAutoDrop. IT Lagoon currently licenses software applications to automotive service providers as well as creating software applications for a variety of clients here and abroad. IT Lagoon is a registered member of the eBay Software Developer’s Program and is an eBay Solution Provider through their partnership with CompleteAuto.

2.1 Company Ownership

RocketCity is publicly traded on Pinksheets under the symbol RCAU.

2.3 Company Locations and Facilities

RocketCity maintains corporate headquarters in Orlando, Florida. Its location will serve as good facilities for the provision of services in major markets as well as for regional training and management. RocketCity is scheduled to re-locate its corporate offices to new corporate suites in the Orlando International Airport area in April of 2007.

Business done at this location only accounts for one segment of the overall operation.

3.0 Products and Services

3.0 Products

RocketCity provides a unique “1-Stop Shopping” experience for the automotive retailer by providing a complete array of retail services, offering e-commerce consignment via eBay and with a website offering online tools for consignment, purchase and research capabilities as well as warranty products.

3.1 Product Description by company

3.1.1 CompleteAuto Products

CompleteAuto is involved in the marketing and sale of multiple products:

1. eBay Incentive Program for Local Market Product2. CompleteAuto Dealer Assistant Services3. CompleteAuto eBay Listing Software-Monthly Service4. CompleteAuto eBay Listing Software-Per Car Service5. Mercury Insurance (NYSE:MCY) Warranty Program6. Affiliate Programs

1. eBay Incentive Program for Local Market Product

eBay Motors Local Market product was rolled out at the National Automobile Dealers Association (NADA) Convention and Exposition in February 2007. Local Market was introduced to automobile dealers to deliver more qualified local buyers to their dealerships. Dealers will now be able to list their entire lot on eBay Motors for one flat subscription fee per month. Buyers within a 100 mile radius of the dealership will see a dealer’s entire inventory online. With the Local Market product there are no insertion fees or variable costs to listing inventory. eBay will spend over $24 million dollars in 2007 to launch this new program including a new website and national advertising campaigns starting April 1st. This new program requires the dealers to use a software provider who is certified as a Preferred Solutions Provider for eBay and eBay Motors. CompleteAuto has completed that certification and as a result receives a substantial incentive for participating. Payment on this program begins April 1st, 2007.

1 $200 per subscribed dealer, per month for one full year for new dealers added until December 31st, 2007

2 A one-time bonus of $75,000.

At the time of the modification of this overview, CompleteAuto currently has 250 subscribed dealers at $200 per month per dealer for one full year or $600,000 in revenue. Over the course of the incentive program and based on our forecast of

reaching 1000 dealers in 2007, this incentive program will bring nearly $6,000,000 dollars of revenue into the company of which nearly 100% will go to the bottom line.

2. CompleteAuto Dealer Assistant Services

Currently, the CompleteAuto team processes an average of 500 eBay listings monthly through our 15 sub-contractors around the country and generates revenues of approximately $50,000. The eBay trained Dealer’s Assistants create and launch eBay listings for dealers which are monitored by the individual dealership through their internet department. We believe that by streamlining those processes, we can easily increase the efficiency to 1000 listings per month.

1 eBay listing $1052 Less eBay Fee of $40-463 Total to CompleteAuto $59 to $53 per car.

3. CompleteAuto eBay Listing Software-Monthly Servi ce

This is probably the most traditional aspect of the RocketCity and CompleteAuto business plan. We have found a variety of avenues for the resale of pre-owned motor vehicles in our market and nationally. The number of people who wish to buy a car, or cars, for personal or business use, given the nature of our marketing scheme, is limitless. eBay is the new frontier for dealership development and our software gives us the competitive edge.

1 Software Retail Price of $299 2 Total to CompleteAuto $299

4. CompleteAuto eBay Listing Software-Per Car Servi ce

We believe in flexibility and offering all of our dealers, including small operations the ability to utilize our software. We have made our software product available to the independent dealer with the goal of growing our relationship with them as they expand their operations.

1 Per Car Usage of eBay software $152 Total to CompleteAuto $15

5. Mercury Insurance (NYSE:MCY) Warranty Program

One of the strongest relationships that RocketCity and CompleteAuto have fostered is the relationship between CompleteAuto, Allied Solutions and Mercury

Insurance*. We have incorporated into the software the ability for consumers to purchase extended service agreements online for their eBay vehicle.

This has been unavailable for the dealer to offer directly online until now. Through the structure of the relationship, CompleteAuto will receive a warranty commission on each and every warranty that is purchased online.

1 Projected profit per contract is $50 to $500 dollars.

* Allied Solutions and Mercury Insurance currently have 150 account representatives all around the country that service over 2300 credit unions. It is our goal to not only train those representatives to offer our services to the credit unions, but to also receive the credit union repossessions and lease returns through our eAutoDrop locations. This would give each location a steady stream of vehicle inventory free of charge and create a per car revenue of $200-$400. Current credit union vehicles number is size from 5 per month all the way to 200+!

6. Affiliate Programs

One of the great resources that are available on the market today is web advertising and affiliate programs. Due to the high-visibility of our eBay software, we have become affiliate with major companies such as Capital One, Carfax, Cars.com and CitiFinancial. By offering these companies links and icons on our web applications and making them visible to our consumers, CompleteAuto will receive compensation for each link, application and sale that these consumers make with these companies.

3.1.2 eAutoDrop Products

eAutoDrop is involved in the marketing and sale of multiple products:

1. eAutoDrop Franchise Offering2. eAutoDrop License/Software agreement

1. eAutoDrop Franchise Offering

eAutoDrop locations offer us the opportunity to create a brand image for CompleteAuto, eBay and eAutoDrop itself. We have chosen to partner with Snappy Auctions to sell this franchise. Snappy Auctions currently has over 65 franchise locations in the United States and has signed a Master Franchise Agreement with a company in Japan to expand overseas. We will be giving dealers a unique opportunity to add a new stream of revenue into their dealership. By offering licensed dealers the opportunity to specialize in eBay services, they will create for themselves a unique marketing message in an over saturated marketplace.

1 $25,000 Franchise Fee2 $25,000 in Franchise Materials and software

2. eAutoDrop License/Software Agreement

eAutoDrop dealers will pay for a monthly fee to eAutoDrop for the right to utilize the eBay listing tool.

1 $299 minimum per software contract.

3.1.3 IT Lagoon Products

IT Lagoon is involved in the marketing and sale of multiple products:

1. Web design2. eBay flash template design3. Custom Live Chat Integration4. Custom software applications

1. Web Design

Web design will be contracted through IT Lagoon and CompleteAuto. CompleteAuto will sell web design for above the cost of IT Lagoon design and retain 100% of the markup.

2. eBay Flash Template Design

eBay Flash Template Design will be contracted through IT Lagoon and CompleteAuto. CompleteAuto will sell eBay Flash Template Design for above the cost of IT Lagoon design and retain 100% of the markup.

3. Custom Live Chat Integration

One of the key components of the CompleteAuto listing software is the ability of the software to facilitate live chat through eBay auctions. This technology can be separated from the program as a whole and sold as a unit to dealers or even other retailers for installation into their own programs.

4. Custom software applications

Software companies are cashing in on the online gaming trend. The popularity of these games has resulted in breakthrough offerings such as Second Life and the new Lord of the Rings. These games have resulted in hundreds of millions of dollars of revenue for these software companies and continued longevity.

The have also proven that it is not the quality of the game in which the overall attraction lies but in the fact that there are new offerings every few months. IT Lagoon has the capability of building an award-winning game and has already started in the initial creative aspects.

3.1.4 National eBay and Dealer’s Assistant Training Center

eBay has approached the team at CompleteAuto and asked for assistance with the roll-out of a national certification program for dealership personnel and other companies facilitating the eBay experience. One of the most exciting aspects of what we can offer to the automotive world is a National eBay and Dealer’s Assistant Training Center. Our goal is to move our Orlando office into an office/warehouse space where we will not only operate as RocketCity corporate headquarters but also as a licensed dealership in the state of Florida.

We will create a living, breathing example of the eBay Motors process where Dealer’s Assistants and dealership personnel can come for training and see what they are learning in action.

Having our own dealer’s license would enable us to facilitate our own eAutoDrop vehicles and future credit union repossessions and lease returns – keeping 100% of the profits.

2 Format for profit potential on training services and internal dealership practices will need to be determined.

3 By having our own location in Orlando we could easily facilitate our own eAutoDrop location and process the nearly 200 repossessions and lease returns that would be available ourselves, keeping all the profit.

3.2 Competitive Comparison

The most obvious and general competitive edge possessed by RocketCity is the strength of our companies and is the concept of “1-Stop Shopping” and specifically vehicle consignment, software sales and training for the automotive industry. There is a wealth of sources from which to take advantage of the services that we will be offering. However, we are not aware of a single source that has made available to the public the opportunity to have a consumer professionally offer their own vehicles for sale via e-commerce or the combination of field representatives and software. This is particularly attractive to the consumer as they typically have very limited options in marketing their own vehicle prior to dealership trade-in or sale or the dealer who wishes to have the support for the products they are investing in.

Another major competitive edge possessed by RocketCity is the experience, expertise and ethics of its management in business practices. Successful careers in professional sales, marketing, operational management, dealership

development and of course software design gives us a foundation upon which to build this business that is extremely foreign to nearly all of the competitors. As is true in many businesses, it is often the experienced business person who is successful at a given venture while a person with an extensive background in an area fails. We have the unique ability to provide a competitive edge in simple business and marketing practices that the customers will recognize, appreciate, and reward, but of which the competitors, quite frankly, do not have a clue.

Nowhere is this truer than in the cornerstone of CompleteAuto, the eBay listing software. It can not be stressed enough how wide open this large and profitable market is for the successful institution of professional selling practices. Automotive retailing is a no-rules business as most who have ever purchased a car have found out, and those who sell cars know. The most common theme among those who have contacted us during our research stage is how grateful they would be for an opportunity to sell their own car and appreciative of the offering of reliable, safe and well priced used vehicles and have only one vendor to service their dealership for all internet related services.

Finally, the computer, software and Web skills we possess, particularly in contrast to our competitors in this business, offer a substantial competitive edge. Our ability to generate marketing material, create and publish digital images, utilize search engine marketing and create and edit our own website provide tools that are necessary by default to excel in today’s business environment.

Automotive service companies can be found from many sources. However they cannot be represented for e-commerce consignme nt services, software sales and support and the other array of p roducts we offer from anyone in the market. Car dealers are not recogniz ed by business, marketing and sales expertise. Not, that is, until RocketCity is the power behind their internet and eBay marketing department s!

3.3 Sales Literature

One of the hidden assets of the RocketCity manageme nt team lies in their ability to create and publish quality sales literat ure independently through their exclusive agreement with IT Lagoon.

The best examples of this capability and the central point for all future marketing efforts will be the RocketCity websites. We encourage the reviewer of this overview to visit several sites for a partial review of our capabilities:

www.RocketCityAuto.comwww.CompleteAuto.comwww.eAutoDrop.com

Every facet of these websites, its design, creation, upkeep, modifications and

marketing will be accomplished entirely by the management team of RocketCity.

Website Examples:

www.rocketcityauto.com

www.completeauto.com

www.eautodrop.com

4.0 Market Analysis

4.0 Market Analysis Summary

There are 20,000 franchised dealerships across the United States and an additional 20,000 independent dealers. The opportu nity for expansion and sales is limitless.

The 2005 report from Automotive News and Adesa Auction Services places the total number of pre-owned vehicles sold in the United States and Canada at 46.5 million vehicles. Of those vehicles sold, 61% were sold through private individuals and the pre-owned car dealer.

In specific relation to eBay, $3.9 billion dollars worth of vehicles were sold through eBay Motors in 2005. Currently, 9 million visitors each day visit their website, 12 million unique visitors view eBay Motors each month and every 60 seconds, a vehicle is purchased. (Data courtesy of www.ebay.com)

In addition, the new eBay local market product, which is designed to give automobile dealers the opportunity to deliver more qualified local buyers to their dealerships, will be promoted with over $24 million dollars being spent in 2007 by eBay. Dealers will now be able to list their entire lot on eBay Motors for one flat subscription fee per month. Buyers within a 100 mile radius of the dealership will see a dealer’s entire inventory online. With the Local Market product there are no insertion fees or variable costs to listing inventory.

We believe that our total market for retail vehicle sales and consignment will

extend well all around the country and that our software sales and services will be needed by virtually every dealer.

Of course, the Web marketing segment of RocketCity and its subsidiaries is virtually unrestricted by location and therefore provides access to the multi-billion dollar pre-owned vehicle market.

Americans have had, and continue to have a love aff air with “The Car” since the beginning of our modern economy. RocketC ity will apply maximum effort and all of our cumulative skills to leverage this love affair on a local, regional and national level.

5.0 Strategy and Implementation Summary

5.0 Strategy and Implementation Summary

The successful Strategy and Implementation of RocketCity relies on the culmination of a lifetime education and experience. We will utilize these life assets to execute the content of this plan beyond the projections contained herein. Broken into its simplest terms, the RocketCity strategy and implementation is based on these simple executables:

1. Six primary marketing methods:

1 Search Engine Marketing2 Website3 Internet (eBay, eBay Motors, Autotrader.com, Cars.com)4 Referral5 Drive-by6 Dealer Assistant’s program

2. Thirteen primary retail offerings through three companies

1 See section three.

3. Three primary outlets:

1 CompleteAuto2 eAutoDrop3 IT Lagoon

4. Two primary assets

1 Professional business skills, experience and automotive knowledge of the CompleteAuto team.

2 Internet marketing, computer, software skills of the CompleteAuto team.

Together our team possesses every bit of experience, knowledge, ability and proven history to execute each of the key issues identified above.

5.1 Sales Strategy

We will be utilizing experienced sales skills to cl ose sales once we are in contact with a prospective customer.

1. For pre-owned vehicle sales and consignment this will be accomplished through experienced pre-qualification and matching of vehicle to driver, utilizing our automotive experience to show the best aspects of the vehicle and practicing basic sales skills to close the sale.

2. For web sales and consignment this will be accomplished through the creation and maintenance of a pleasurable, convenient and comfortable website, including electronic brochures and online servicing capabilities.

3. For dealership sales this will be accomplished through the training of our existing representatives as well as the hiring of more staff members

5.2 Value Proposition

RocketCity believe there are enormous growth opportunities in the $1 trillion dollar automotive retailing industry. The experienced management team will continue to execute strategic initiatives to maximize operations in this marketplace with their products and services.

RocketCity offers all the necessary tools for the automobile dealer to be successful in the 21st century marketplace.

5.2.1 Projected Sales Forecast

The following table and chart provides an extremely conservative forecast of RocketCity projected sales over the next two yea rs. It shows a steady but realistic annual growth as RocketCity gains wid er recognition nationally. Please note that at the time of this p ublication, several products have not been brought to market and were omitted fr om the forecast.

The following are anticipated positive influences over the attached forecast that have not been calculated in.

1 Software growth annually with a 20% attrition per year.2 Potentially increased gross profit due to the offering of financial

services and aftermarket products, training services and software design.

3 Management Team for Intellimark Group not included in 2007 expenses.

2007 Sales Projections

1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. 2007 TotalIncome

Re-list Revenue $5,000 $500 $0 $0 $5,500

Dealer Assistant Services $104,000 $120,000 $120,000 $120,000 $464,000

Monthly Software Revenue $27,800 $54,000 $96,000 $243,000 $420,800

Per Car Software Revenue $3,000 $5,700 $8,400 $11,100 $28,200

eBay Certification Income $18,750 $18,750 $18,750 $18,750 $75,000

eBay Per Dealer Kick-Back * $14,000 $162,000 $342,000 $522,000 $1,040,000

AutoUpLink Contract ** $8,100 $30,900 $53,400 $75,900 $168,300

Web Design Income $3,000 $7,500 $11,500 $13,500 $35,500

Other Reseller Income $0 $0 $0 $0 $0 Monthly eAutoDrop Revenue $0 $0 $0 $0 $0

eAutoDrop Franchise Income $0 $0 $0 $0 $0 Capital One Affiliate Program $0 $0 $0 $0 $0 CitiFinancial Affiliate Program $0 $0 $0 $0 $0

HSBC Affiliate Program $0 $0 $0 $0 $0

DAS Affiliate Program $0 $0 $0 $0 $0 JC Whitney Affiliate Program $0 $0 $0 $0 $0 Cars.Com Affiliate

(**) Assumes 25 New/Month

2007 Sales Expenses

1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. 2007 Total

Expenses

eBay Fees $3,800 $500 $0 $0 $4,300 Dealer Assistant Commission* $13,200 $30,000 $48,000 $66,000 $157,200

Bank and Payroll Fees $500 $1,500 $1,500 $1,500 $5,000

Vehicle Expenses $2,300 $6,000 $6,000 $6,000 $20,300

Cleaning $2,250 $1,500 $1,500 $1,500 $6,750

Taxes * $17,500 $30,000 $30,000 $30,000 $107,500

Insurance $2,950 $4,500 $4,500 $4,500 $16,450

Rent $47,000 $60,000 $60,000 $60,000 $227,000

Personnel Costs $105,600 $163,800 $165,300 $162,300 $597,000

Marketing Person * $2,500 $7,500 $7,500 $7,500 $25,000

Accounting Retainer * $4,500 $4,500 $4,500 $4,500 $18,000

Legal Retainer * $1,500 $4,500 $4,500 $4,500 $15,000

Software Expenses * $30,000 $30,000 $30,000 $30,000 $120,000

Advertising * $0 $0 $0 $0 $0

Phone and Internet Service $10,200 $15,000 $15,000 $15,000 $55,200 Additional Personnel Needed * $0 $0 $0 $0 $0

Misc. and Other * $30,300 $0 $0 $0 $30,300

Total Expenses $168,500 $195,500 $213,000 $231,000 $1,405,000

2007 Total Sales $2,421,8002007 Total Expenses $1,405,000

2007 Total Profitability $1,016,800

2008 Sales Projections

1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. 2008 Total

Capital One Affiliate Program $0 $0 $0 $0 $0 CitiFinancial Affiliate Program $0 $0 $0 $0 $0

HSBC Affiliate Program $0 $0 $0 $0 $0

DAS Affiliate Program $0 $0 $0 $0 $0 JC Whitney Affiliate Program $0 $0 $0 $0 $0

Cars.Com Affiliate Program $0 $0 $0 $0 $0

Mercury Insurance Affiliate $0 $0 $0 $0 $0

Intellisweeps Survey $82,500 $105,000 $127,500 $150,000 $465,000

Intellisweeps CSI Survey $16,500 $21,000 $25,500 $30,000 $93,000

Intellisweeps Retention $15,000 $19,500 $24,000 $28,500 $87,000

Total Income $1,317,800 $1,437,000 $1,479,700 $1,520,400 $5,754,900

(*) Assumes 25 New/Wk(**) Assumes 25 New/Month

2008 Sales Expenses

1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. 2008 Total

Expenses

eBay Fees $0 $0 $0 $0 $0 Dealer Assistant Commission* $78,000 $96,000 $114,000 $132,000 $420,000

Bank and Payroll Fees $1,500 $1,500 $1,500 $1,500 $6,000

Vehicle Expenses $6,000 $6,000 $6,000 $6,000 $24,000

Cleaning $1,500 $1,500 $1,500 $1,500 $6,000

Taxes * $30,000 $30,000 $30,000 $30,000 $120,000

Insurance $4,500 $4,500 $4,500 $4,500 $18,000

Rent $60,000 $60,000 $60,000 $60,000 $240,000

Personnel Expense $175,800 $175,800 $175,800 $175,800 $703,200

Marketing Person * $7,500 $7,500 $7,500 $7,500 $30,000

Accounting Retainer * $4,500 $4,500 $4,500 $4,500 $18,000

Legal Retainer * $4,500 $4,500 $4,500 $4,500 $18,000

Software Expenses * $30,000 $30,000 $30,000 $30,000 $120,000

Advertising * $0 $0 $0 $0 $0

Phone and Internet Service $15,000 $15,000 $15,000 $15,000 $60,000 Additional Personnel Needed * $0 $0 $0 $0 $0

Misc. and Other * $0 $0 $0 $0 $0

Total Expenses $243,000 $261,000 $279,000 $297,000 $1,783,200

( *) = Estimate or TBD

(**) = Minimum Salary Need

5.3 Marketing Strategy

The RocketCity Marketing Strategy relies on a varie ty of exposure methods, all targeted to yield maximum exposure from minimum expenditure. This differs from the traditional car dealer and automot ive services provider. They include:

1 Effective utilization of the Internet, search engine marketing and our website will be a key factor in every marketing activity. It is our website that makes the most immediate differentiation between RocketCity, CompleteAuto and other companies.

2 Cost effective print advertising in metropolitan newspapers, regional rural publications regional car publications and association directories with the primary goal of driving traffic to our websites.

3 We will also utilize “e-blasts” by combining an internally kept database of contacts with an outgoing merged email message highlighting current offerings, specials and informational tidbits.

4 Finally, we will never underestimate, and intend to leverage to the fullest extent, simple positive word-of-mouth marketing. Every dealer typically knows other dealers, car owners, and/or spikes the car owning interest in others. RocketCity and CompleteAuto will leverage this highly effective marketing method by providing an exceptional customer buying experience and pleasurable business practice.

5.3.1 Positioning Statement

For the pleasure of the automotive dealer who wishes to sell/buy a vehicle but is not a market expert, RocketCity and CompleteAuto offer an ethical and professional “1-Stop Shop” to provide for all of their needs. Unlike competitive forces in the market, RocketCity brings complete marketing services together with the car itself while providing a safe and comfortable business environment.

The overall pricing strategy is “VALUE”. Value in the quality of the products, value in the pricing of the products and services and value for the business practices and methodology employed to sell the products.

In addition, we have several pending acquisitions to complete during the second quarter of 2007. These include an eBay dealer services company out of San Antonio, Texas called Sold Online Dealer Assistants and a software development, The Intellimark Group.

The eCommerce industry is ever-changing. RocketCity’s products, research and development teams shift with the momentum of the industry and are always positioned to take advantage of new markets in a timely and proactive manner.

6.0 Appendices and Supporting Documents

2007 YTD Profit & LosseBay Incentive Revenues will begin April 1st, 2007

CompleteAutoProfit & Loss

January 1 - March 20, 2007

Total

Income

4100 Re-list Revenue4,005.00

4990 Vendor Refunds150.00

Auto Dealership Revenue75,369.57

Software Licensing Fee Revenue - eAutoDrop899.00

Software Licensing Monthly Fee Revenue - Complete Auto25,963.00

Software Licensing Per Car Fee Revenue - Complete Auto1,175.93

Website & Flash Template Fee Income1,000.00

Total Income$108,562.50

Cost of Goods Sold

6160 Fees-Ebay9,149.11

Misc. Labor46,410.73

Total Cost of Goods Sold$55,559.84

Gross Profit$53,002.66

Expenses