SECURITIES AND EXCHANGE COMMISSION

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes [X]   No [ ]

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ]

Indicate by check mark whether the registrant has submitted electronically and posted on it corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (ss.232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [X] No [ ] Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405) is not contained herein, and will not be contained, to the best of registrant'sRegistrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. [   ]

[X] Indicate by check mark whether the Registrantregistrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large"large accelerated filer,” “accelerated filer”" "accelerated filer" and “smaller"smaller reporting company”company" in Rule 12b-2 of the Exchange Act.:

Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X] (Do not check if a smaller reporting company) Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act)

: [ X ] Yes [X]   No [ ]

Ifquoted on the following documents are incorporated by reference, briefly describe themOTC Bulletin Board under the symbol "DBLT". On January 21, 2010, and identifyin connection with the part ofCompany's name change, the Form 10-KSB (e.g., Part I, Part II, etc.) into which the document is incorporated: (1) any annual reportCompany's trading symbol was changed to security holders; (2) any proxy or information statement; and (3) any prospectus filed pursuant to Rule 424(b) or (c) of the Securities Act of 1933 ("Securities Act")"EPRO". The listed documents should be clearly described for identification purposes (e.g., annual report to security holders for fiscal year ended December 24, 1990).

The key factors that are not within our control and that may havethird parties in a direct bearing on operating results include, but are not limited to, acceptanceprivate transaction or as a result of our services, our ability to expand its customer base, managements’ ability to raise capitalpurchases in the future, the retention of key employees and changes in the regulation of our industry.

DBL Senior Care, Inc.FINANCIAL CONDITION AND PLAN OF OPERATION The Company was incorporated in the State of Nevada on January 17, 2007. We are a development stage company with the goal of providing care, assistance and companionship to elderly, infirm or other home-bound individuals.  We have initiated our development and start-up activities, but have not yet commenced planned principal operations.  As of the date of this annual report, we have generated no revenues.

Our administrative officeThe Company is located at 925 Gardenia Circle, St. George, Utah 84790.

We are currently in the development stage.  Duringstage and as of March 31, 2010 has never generated any revenue. Since its inception, the development stage, weCompany has financed its operations through the private sale of its common stock. The Company does not have any commitments or arrangements from any person to provide the Company with any additional capital. See Item 1 of this report for information concerning the Company's plan of operation. See Note 2 to rely exclusivelythe financial statements included as part of this report for a description of the Company's accounting policies and recent accounting pronouncements. 4 ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURE ABOUT MARKET RISK Not applicable. ITEM 8. FINANCIAL STATEMENTS See the financial statements attached to this report. ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS. On July 20, 2009, the Company, through and with the approval of its Board of Directors, dismissed Moore & Associates, Chartered as its independent registered public accounting firm. The reports of Moore & Associates on the services of Debbie and Darrin Barnum, our officers and directors, to set up our business operations.  Mr. Darrin Barnum currently works for us on a part-time basis and expects to devote approximately 20 hours per week to our business.  Mrs. Debbie Barnum is currently dedicated to our efforts on a full-time basis.  There are no other full- or part-time employees.  There are no other full- or part-time employees.

DBL was formed in January 2007.  We have not yet commenced planned principal operations and, thus, have no demonstrable operations record on which you can evaluate the business and its prospects.  DBL’s prospects must be considered in lightfinancial statements of the risks, uncertainties, expenses and difficulties frequently encountered by companies in their early stagesCompany for the two years ended December 31, 2008 did not contain an adverse opinion or disclaimer of development.  These risks include, without limitation, competition,opinion nor were the absencereports qualified or modified as to uncertainty, audit scope or accounting principles. However, the reports of ongoing revenue streams, inexperienced management and lack of brand recognition.  We cannot guarantee that we will be successful in accomplishing our objectives.  To date, we have not generated any revenues and we expectMoore & Associates for those fiscal years were qualified with respect to continueuncertainty as to incur losses in the foreseeable future.  If DBL fails in its objective to provide personal care assistance to sick and elderly persons, we may be forced out of business, in which case investors may lose their entire investment.

DBL has yet During the Company's two fiscal years ended December 31, 2008 and the subsequent interim period ended July 20, 2009, there were no disagreements with Moore & Associates on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to commenceMoore & Associates satisfaction, would have caused them to refer to such disagreements in their reports. On July 23, 2009, the Company hired De Joya Griffith & Company, LLC, as its planned principal operations.  Asindependent registered public accounting firm. Prior to hiring De Joya Griffith & Company, the Company did not consult with De Joya Griffith & Company regarding the application of accounting principles to a specific completed or contemplated transaction or regarding the datetype of this Prospectus, DBL has had only limited start-up operations and generated no revenues.  Taking these facts into account, DBL’s independent auditors have expressed substantial doubt about our ability to continue as a going concern inaudit opinion that might be rendered by De Joya Griffith & Company on the independent auditors’ report to theCompany's financial statements, includedand De Joya Griffith & Company did not provide any written or oral advice that was an important factor considered by the Company in the registration statement,reaching a decision as to any accounting, auditing or financial reporting issue. ITEM 9A. CONTROLS AND PROCEDURES The Company maintains a system of which this prospectus is a part.  If DBL’s carecontrols and assistance business fails, our investors may face a complete loss of their investment.

We are entering a highly competitive market segment.  Our expected competitors include larger and more established companies.  To the best of our management’s knowledge, some of our competitors include housekeeping services, personal concierges and other personal assistance and delivery servicesensure that range in size from sole proprietorships to national franchises, such as Merry Maids.  Generally, our competitors have longer operating histories, significantly greater financial and marketing resources, as well as greater name recognition.  Therefore, many of these competitors may be able to devote greater resources than we are capable of to attracting a larger base of clients and contractors.  Increased competition could result in lower than expected operating margins or loss of market share, any of which would materially and adversely affect our business, results of operation and financial condition.

Our management is not aware of any current or pending regulations or legislation that we are subject to.  We are a provider of non-medical care and assistance.  Although we do not purportinformation required to be a healthcare concern, there can be no assurance that certain actionsdisclosed in reports filed or activities we may undertake will not be classified as medical-related.  The healthcare industry is subject to extensive and complex federal and state laws and regulations related to professional licensure, conduct of operations, payment for services and payment for referrals.  If we fail to abstain from medical or healthcare services, we may become subject to certain laws and regulations that we are not skilled or licensed to perform under and we could suffer civil and/or criminal penalties or be subject to injunctions or cease and desist orders.

Since our common stock is a penny stock, as defined in Rule 3a51-1submitted under the Securities Exchange Act of 1934, as amended ("1934 Act"), is recorded, processed, summarized and reported, within time periods specified in the SEC's rules and forms and to ensure that information required to be disclosed by the Company in the reports that it will be more difficult for investorsfiles or submits under the 1934 Act, is accumulated and communicated to liquidate their investment even ifthe Company's management, including its Principal Executive and when a market develops forFinancial Officer, as appropriate to allow timely decisions regarding required disclosure. As of December 31, 2009, the common stock. UntilCompany's Principal Executive and Financial Officer evaluated the trading priceeffectiveness of the common stock rises above $5.00 per share, if ever, trading in the common stock is subject to the penny stock rulesdesign and operation of the Securities Exchange Act specified in rules 15g-1 through 15g-10. Those rules require broker-dealers, before effecting transactions in any penny stock, to:

Consequently,Company's disclosure controls and procedures. Based on that evaluation, the penny stock rules may restrict the ability or willingness of broker-dealers to sell the common stockCompany's Principal Executive and may affect the ability of holders to sell their common stock in the secondary market and the price at which such holders can sell any such securities. These additional procedures could also limit our ability to raise additional capital in the future.

In addition to the “penny stock” rules described above, the Financial Industry Regulatory Authority (FINRA) has adopted rules that require that in recommending an investment to a customer, a broker-dealer must have reasonable grounds for believingOfficer concluded that the investment is suitable for that customer. Prior to recommending speculative low priced securities to their non-institutional customers, broker-dealers must make reasonable efforts to obtain information about the customer's financial status, tax status, investment objectivesCompany's disclosure controls and other information. Under interpretations of these rules, the FINRA believes that there is a high probability that speculative low priced securities will not be suitable for at least some customers.procedures were effective. Management's Report on Internal Control over Financial Reporting 5 The FINRA requirements make it more difficult for broker-dealers to recommend that their customers buy our common stock, which may limit your ability! to buy and sell our stock and have an adverse effect on the market for our shares.

OurCompany's management is responsible for establishing and maintaining adequate internal control over financial reporting and for the assessment of the effectiveness of internal control over financial reporting. As defined inby the Securities and Exchange Act Rule 13a-15(f),Commission, internal control over financial reporting is a process designed by, or under the supervision of the Company's principal executive officer and principal financial officer and effectedimplemented by the boardCompany's Board of directors,Directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles and includes those policies and procedures that: (i) pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation ofCompany's financial statements in accordance with U.S. generally accepted accounting principles, andprinciples. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that our receipts and expenditures are being made onlycontrols may become inadequate because of changes in accordanceconditions, or that the degree of compliance with authorizationsthe policies or procedures may deteriorate. The Company's management evaluated the effectiveness of our management and directors, and (iii) provide reasonable assurance regarding prevention or timely detectionits internal control over financial reporting as of unauthorized acquisition, use or dispositionDecember 31, 2009 based on criteria established in Internal Control - Integrated Framework issued by the Committee of our assets that could have a material effect on the financial statements.

DBL Senior Care, Inc. uses office space at 925 Gardenia Circle, St. George, UT 84790.  Mr. and Mrs. Barnum, our directors, executive officers and shareholders, are providing the office space at no charge to us.  We believe that this arrangement is suitable given that our current operations are primarily administrative.  We also believe that we will not need to lease additional administrative offices for at least the next 12 months.  There are currently no proposed programs for the renovation, improvement or developmentSponsoring Organizations of the facilities we currently use.

Our management does not currently have policies regardingTreadway Commission, or the acquisition or sale of real estate assets primarily for possible capital gain or primarily for income.  We do not presently hold any investments or interests in real estate, investments in real estate mortgages or securities of or interests in persons primarily engaged in real estate activities.

No director, officer, significant employee or consultant of DBL Senior Care, Inc. has had any bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the timeCOSO Framework. Management's assessment included an evaluation of the bankruptcydesign of the Company's internal control over financial reporting and testing of the operational effectiveness of those controls. Based on this evaluation, the Company's management concluded that the Company's internal control over financial reporting was effective as of December 31, 2009. There was no change in the Company's internal control over financial reporting that occurred during the quarter ended December 31, 2009 that has materially affected, or within two years prioris reasonably likely to materially affect, the Company's internal control over financial reporting. Management's report was not subject to attestation by the Company's independent registered public accounting firm pursuant to temporary rules of the SEC that time.

Effective June 12, 2008,permit the Company has been approved for listingto provide only management's report on the OTC Bulletin Board under the symbol "DBLC".  Asinternal control in this report. ITEM 9B. OTHER INFORMATION Not applicable. ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS Name Age Position Gilles Trahan 38 President, Chief Executive Officer and a Director. 6 Martin Baldwin 44 Secretary, Treasurer, Chief Financial Officer and a Director. The directors of the date of thisCompany serve in such capacity until the annual report, no public market in our common stock has yet developed and there can be no assurance that a meaningful trading market will subsequently develop.  We make no representation about the value of our common stock.

Asmeeting of the dateCompany's shareholders and until their successors have been duly elected and qualified. The officers of this annual report, DBL Senior Care, Inc. has 5,630,000 shares of $0.001 par value common stock issued and outstanding held by 20 shareholders of record.  Our Transfer Agent is Pacific Stock Transfer, 500 E. Warm Springs Road, Suite 240 Las Vegas, Nevada  89123, phone (702) 361-3033.

DBL Senior Care, Inc. has never declared or paid any cash dividends on its common stock.  For the foreseeable future, DBL intends to retain any earnings to finance the development and expansion of its business, and it does not anticipate paying any cash dividends on its common stock.  Any future determination to pay dividends will beCompany serve at the discretion of the Board of Directors and will be dependent upon then existing conditions, including our financial condition and results of operations, capital requirements, contractual restrictions, business prospects and other factors that the board of directors considers relevant.

In January 2007, we issued 5,000,000 shares of our common stock atCompany's directors. The Company does not compensate any person for acting as a price of $0.001 per share to two shareholders, Debbie Barnum and Darrin Barnum, both of whom are our founding shareholders and officers and directors.  This sale of stock did not involve any public offering, general advertising or solicitation.director The shares were issued in exchange for cash in the amount of $5,000.  At the timeprincipal occupation of the issuances, both Mr. and Mrs. Barnum had fair access to and were in possession of all available material information about our company, as they are bothCompany's officers and directors during the past several years is as follows: Mr. Trahan has been an officer and director of DBL.the Company since November, 2009. Since August 2008 Mr. Trahan has been the Chief Executive Officer and a director of MSE Enviro-Tech Corp. Between 2002 and the time he joined MSE Enviro-Tech, Mr. Trahan was the Chief Executive Officer and President of Geneva Bancorp Inc. where he was involved in international financial consulting and investment banking. Between 1998 and 2002 Mr. Trahan was the Chief Executive Officer and a Director of Symphony Telecom, Inc. Since October 2008, Mr. Trahan has also been a director of Atlantic Wind & Solar, Inc. Mr. Baldwin has been an officer and director of the Company since November, 2009. Since April 2009 Mr. Baldwin has been a Director of MSE Enviro-Tech Corp. Between July 2008 and April 2009 Mr. Baldwin was a Director with the International Money Market Department at the Bank of Nova Scotia in Toronto. Between August 2002 and June 2008 Mr. Baldwin was the Assistant General Manager/Head Treasurer at Scotiabank Caribbean Treasury Limited (formerly the Caribbean Treasury Unit of Scotiabank Bahamas Ltd.) in Nassau, Bahamas. Between January 2001 and August 2002 Mr. Baldwin was a Director with the International Money Market Department at the Bank of Nova Scotia in London. Since November 2008, Mr. Baldwin has also been a director of Atlantic Wind & Solar, Inc. The shares bearCompany does not have a restrictive transfer legend.  Oncompensation or an audit committee. The Company does not have a financial expert. Mr. Trahan and Mr. Baldwin are not independent directors as that term is defined in section 803 of the basislisting standards of these facts, we claimthe NYSE AMEX. Neither Mr. Trahan nor Mr. Baldwin are a "financial expert" as that term is defined in the issuance of stock to our founding shareholders qualifies for the exemption from registration contained in Section 4(2)regulations of the Securities Actand Exchange Commission. The Company has not adopted a Code of 1933.

In August 2007, we sold 630,000 sharesEthics applicable to its principal executive, financial, and accounting officers and persons performing similar functions. The Company does not believe it requires a Code of our common stock to eighteen unrelated shareholders.Ethics since it has only two officers. 7 Changes in Management The shares were issued at a price of $0.05 per share for total cashfollowing shows the changes in the amount of $31,500.Company's management since its inception: Appointed (A) to or Resigned (R) Positions Appointed to Date Name from Position or Resigned From 1/17/07 Debbie Barnum A President, Treasurer Principal Financial Officer, and a Director 1/17/07 Darrin Barnum A Secretary and a Director 11/19/09 Gilles Trahan A Director 11/19/09 Martin Baldwin A Director 11/19/09 Debbie Barnum R President, Treasurer Principal Financial Officer, and a Director 11/19/09 Darrin Barnum R Secretary and a Director 11/19/09 Gilles Trahan A President and Chief Executive Officer 11/19/09 Martin Baldwin A Secretary, Treasurer and Chief Financial Officer Compensation Committee Interlocks and Insider Participation. The shares bear a restrictive transfer legend.  This August 2007 transaction (a) involved no general solicitation, (b) involved less than thirty-five non-accredited purchasers and (c) relied on a detailed disclosure document to communicate to the investors all material facts about DBL Senior Care, Inc., including an audited balance sheet and reviewed statements of income, changes in stockholders’ equity and cash flows.  Each purchaser was given the opportunity to ask questions of us.  Thus, we believe that the offering was exempt from registration under Regulation D, Rule 505 of the Securities Act of 1933,Company's directors act as amended.

When used in this document, the words "anticipate," "estimate," "expect," "may," "plans," "project," and similar expressions are intended to be among the statements that identify forward-looking statements.  DBL Senior Care, Inc.’s results may differ significantly from the results discussed in the forward-looking statements.  Such statements involve risks and uncertainties, including, but not limited to, those relating to costs, delays and difficulties related to the Company’s dependence on its ability to attract and retain skilled managers and other personnel; the intense competition within the restaurant industry; the uncertainty of the Company's ability to manage and continue its growth and implement its business strategy; its vulnerability to general economic conditions; accuracy of accounting and other estimates; the Company's future financial and operating results, cash needs and demand for services; and the Company's ability to maintain and comply with permits and licenses; as well as other risk factors described in this Annual Report. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual outcomes may vary materially from those projected.

As a result of our lack of revenues and incurring ongoing expenses related to the implementation of our business and maintaining our public report status, we have experienced net losses in all periods since our inception.compensation committee. During the year ended December 31, 2008, we incurred2009, none of the Company's officers were also a net lossmember of $29,160, attributable solely to general and administrative expenses related to the costcompensation committee or a director of developmental activities, professional fees and costs related to beinganother entity, which other entity had one of its executive officers serving as a public reporting corporation.  Indirector of the comparable periodCompany or as a member of the Company's compensation committee. ITEM 11. EXECUTIVE COMPENSATION The following table shows the compensation paid or accrued during the year ended December 31, 2007, our net loss was $7,507, primarily due to $7,548 in general and administrative expenses and other income of $41 related2009 to the reversalexecutive officers of bank fees.the Company. No officer of the Company has ever received compensation in excess of $100,000 per year. 8 All Other Annual Stock Option Compen- Name and Fiscal Salary Bonus Awards Awards sation Principal Position Year (1) (2) (3) (4) (5) Total - ------------------ ------ ------ ----- ------ ----- --------- -------- Gilles Trahan 2009 - - - - - - Chief Executive Officer(11-09 to 12-09) Martin Baldwin 2009 - - - - - - Secretary, Treasurer and Chief Financial Officer(11-0 to 12-09) Debbie Barnum 2009 - - - - - - Chief Executive 2008 - - - - - - Officer (1-07 to 2007 - - - - - - 11-09) Darrin Barnum 2009 - - - - - - Secretary (1-07 to 2008 - - - - - - 11-09) 2007 - - - - - - (1) The dollar value of base salary (cash and non-cash) received. (2) The dollar value of bonus (cash and non-cash) received. (3) During the periods covered by the table, the value of the Company's shares issued as compensation for services to the persons listed in the table. (4) The value of all stock options granted during the periods covered by the table. (5) All other compensation received that the Company could not properly report in any other column of the table. See Item 10 of this report regarding changes in the Company's management. The Company does not have employment agreements with any of its officers. The following shows the amounts that the Company expects to pay to its officer during the twelve-month period from our inception on January 17, 2007ending December 31, 2010, and the time its officer plans to devote to the Company's business. The Company does not have employment agreements with any person. 9 Proposed Time to be Devoted to Name Compensation Company's Business Gilles Trahan $ 75,000 10 Martin Baldwin $ 75,000 10% Long-Term Incentive Plans. The Company does not have any pension, stock appreciation rights, long-term incentive or other plans and has no intention of implementing any of these plans for the foreseeable future. Employee Pension, Profit Sharing or other Retirement Plans. The Company does not have a defined benefit, pension plan, profit sharing or other retirement plan, although it may adopt one or more of such plans in the future. Compensation of Directors. The Company's directors did not receive any compensation for their services as directors during the fiscal year ended December 31, 2009. Stock Option and Bonus Plans The Company has not adopted any stock option or stock bonus plans. ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDERS MATTERS The following table lists, as of March 31, 2010, those persons owning beneficially 5% or more of the Company's common stock, the number and percentage of outstanding shares owned by each director and officer of the Company and by all officers and directors as a group. Unless otherwise indicated, each owner has sole voting and investment powers over his shares of common stock. Name and Address Number of Shares Percent of Class - ---------------- ---------------- ---------------- Gilles Trahan 3,500,000 26% Sunsational Old Fort Point West Bay Street Nassau, Bahamas Martin Baldwin 3,500,000 26% Lot #27 Love Beach Nassau, Bahamas ________ ___ All officers and directors as group (2 persons) 7,000,000 52% ========= == 10 ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS. See Item 1 of this report. ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES Moore & Associates audited the Company's financial statements for the year ended December 31, 2008. The following table shows the aggregate fees billed to the Company during the year ended December 31, 2008 we did not generate any revenues,by Moore & Associates. 2008 Audit Fees $7,000 Audit-Related Fees -- Financial Information Systems -- Design and incurred a net loss of $36,667, attributable to $36,708 in general and administrative expenses, as well as other income of $41.

We expect to continue to incur general and administrative expensesImplementation Fees -- Tax Fees -- All Other Fees -- ------ $7,000 De Joya Griffith & Company audited the Company's financial statements for the foreseeable future, although we cannot estimate the extent of these costs.  We are unable to predict if and when we will begin to generate revenues or stem our losses.  We have no recurring or guaranteed source of revenues and cannot predict when, if ever, we will become profitable.  We anticipate incurring ongoing operating losses for the foreseeable future and cannot predict when, if at all, we may expect these losses to plateau or narrow.  There is significant uncertainty projecting future profitability due to our lack of operating history and absence of guaranteed revenue streams.

and Stockholders Elemental Protective Coating Corporation Toronto, Canada We have audited the accompanying balance sheets of Elemental Protective Coating Corp. (formerly DBL Senior Care, Inc.) (A Development Stage Company)Enterprise) as of December 31, 20082009 and 2007,2008, and the related statements of operations, stockholders’stockholders' equity (deficit), and cash flows for the years then ended December 31, 2008 and 2007 and from inception on January(January 17, 2007 through2007) to December 31, 2008.2009. These financial statements are the responsibility of the Company’sCompany's management. Our responsibility is to express an opinion on thesethe financial statements based on our audits.

audit. We conductconducted our auditsaudit in accordance with standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the auditsaudit 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 provideaudit 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 Elemental Protective Coating Corp. (formerly DBL Senior Care, Inc.) (A Development Stage Company)Enterprise) as of December 31, 2009 and 2008, and 2007, and the related statementsresults of their operations stockholders’ equity and cash flows for the years then ended December 31, 2008 and 2007 and from inception on January(January 17, 2007 through2007) to December 31, 2008,2009 in conformity with accounting principles generally accepted in the United States of America.

States. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company has an accumulated deficit of $36,667,suffered recurring losses from operations, which raisesraise substantial doubt about its ability to continue as a going concern. Management’sManagement's plans concerningin regard to these matters are also described in Note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

MooreCompany, LLC /s/ De Joya Griffith & Associates, Chartered

Las Vegas,Company, LLC Henderson, Nevada

The Company was organized January 17, 2007 (Date of Inception) under the laws of the State of Nevada, as DBL Senior Care, Inc. The Company is authorized to issue up to 70,000,000 shares of its $0.001 par value common stock and 5,000,000 shares of its $0.001 par value preferred stock.

The Company has limited operations and in accordance with FASB ASC 915-10, "Development Stage Entities," the Company is considered a development stage company. On December 11, 2009, the Company amended its articles of incorporation to change its name from DBL Senior Care, Inc. to Elemental Protective Coatings Corp. The former business of the Company iswas to provide personal care services to elderly, handicapped or other home-bound individuals suffering infirmity. The Company has limited operationsDuring the year ended December 31, 2009, the board of directors changed the Company's focus toward the manufacture and in accordance with Statementsale of Financial Accounting Standards No. 7 (SFAS #7), “Accounting and Reporting by Development Stage Enterprises,” the Company is considered a development stage company.

The preparation of financial statements in conformity with generally accepted accounting principles requires 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.

The Company maintains a cash balance in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of December 31, 20082009 and 2007.

The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (FDIC). This government corporation insured balances up to $100,000 through October 13, 2008. As of October 14, 2008 all non-interest bearing transaction deposit accounts at an FDIC-insured institution, including all personal and business checking deposit accounts that do not earn interest, are fully insured for the entire amount in the deposit account. This unlimited insurance coverage is temporary and will remain in effect for participating institutions until December 31, 2009.

All other deposit accounts at FDIC-insured institutions are insured up to at least $250,000 per depositor until December 31, 2009. On January 1, 2010, FDIC deposit insurance for all deposit accounts, except for certain retirement accounts, will return to at least $100,000 per depositor. Insurance coverage for certain retirement accounts, which include all IRA deposit accounts, will remain at $250,000 per depositor.

The Company’s revenue recognition policies are in compliance with Staff Accounting Bulletin (SAB) 104. Revenue is recognized when a formal arrangement exists, the price is fixed or determinable, all obligations have been performed pursuant to the terms of the formal arrangement and collectability is reasonably assured. The Company recognizes revenues on sales of its services, based on the terms of the customer agreement.  The customer agreement takes the form of either a contract or a customer purchase orderrevenue and each provides information with respect to the service being soldgains when earned and the sales price.  If the customer agreement does not have specific delivery or customer acceptance terms, revenue is recognized at the time the service is provided to the customer.

The Company expenses allrelated costs of advertising assales and expenses when incurred. There were no advertising costs included in selling, general and administrative expenses for the years ended December 31, 2008 and 2007.

Net loss per share is provided in accordance with Statement of Financial Accounting Standards No. 128 (SFAS #128) “Earnings Per Share”FASB ASC 260-10, "Earnings per Share". Basic loss per share is computed by dividing losses available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted EPSincome (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is computed by addinganti-dilutive. The Company had no dilutive common stock equivalents, such as stock options or warrants as of December 31, 2009 and 2008. Advertising costs The Company expenses all costs of advertising as incurred. There were no advertising costs included in selling, general and administrative expenses at December 31, 2009 and 2008. Impairment of long-lived assets The Company follows the provisions of FASB ASC 360-10 "Property, Plant and Equipment". Management regularly reviews property, equipment, intangibles and other long-lived assets for possible impairment. This review occurs annually, on December 31, or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. The Company amortizes its intangible assets with definite lives over their estimated useful lives and reviews these assets for impairment. The Company will amortize its acquired intangible assets with definite lives over a period of twenty years. 7 Note 2 - Accounting policies and procedures (continued) If there is indication of impairment, then management prepares an estimate of future cash flows expected to result from the weighted average sharesuse of the dilutive effect if stock warrants were exercised into common stock.  Forasset and its eventual disposition. If these cash flows are less than the carrying amount of the asset, an impairment loss is recognized to write down the asset to its estimated fair value. Management believes that the accounting estimate related to impairment of its property and equipment, is a "critical accounting estimate" because: (1) it is highly susceptible to change from period to period because it requires management to estimate fair value, which is based on assumptions about cash flows and discount rates; and (2) the impact that recognizing an impairment would have on the assets reported on our balance sheet, as well as net income, could be material. Management's assumptions about cash flows and discount rates require significant judgment because the Company has no historical information upon which to rely upon to estimate future or ongoing revenues and expenses. The Company did not incur any impairment expense during the years ended December 31, 20082009 and 2007, the denominators in the diluted EPS computation are the same as the denominators for basic EPS due2008. Contingencies The Company is not currently a party to the anti-dilutive effectany pending or threatened legal proceedings. Based on information currently available, management is not aware of the warrants on the Company’s net loss.

Statement of Position 98-5 (SOP 98-5), “Reporting on the Costs of Start-Up Activities,” which provides guidance on the financial reporting of start-up costs and organizational costs, requires most costs of start-up activities and organizational costs to be expensed as incurred.  SOP 98-5 is effective for fiscal years beginning after December 15, 1998.  With the adoption of SOP 98-5, there has been little or noany matters that would have a material adverse effect on the Company’sCompany's financial statements.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 20082009 and 2007.2008. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.

The Company follows Statement of Financial Accounting Standard No. 109, “Accounting for Income Taxes” (“SFAS No. 109”)FASB ASC 740-10, "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.

The significant components of general and administrative expenses consistsconsist of meals and entertainment expenses, legal and professional fees, outside services, office supplies, postage, and travel expenses.

The Company has not yet adopted any policy regarding payment of dividends. No dividends have been paid or declared since inception.

In June 2006,2009, the Financial Accounting Standards Board (“FASB”("FASB") issued Interpretation No. 48, Accounting for Uncertainty in Income Taxes – an interpretation of FASB Statement No. 109 (“FIN 48”).  FIN 48 clarified the accounting for uncertainty in income taxes recognized in a company’s financial statements in accordance with FASB Statement No. 109, Accounting for Income Taxes.  It prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.  FIN 48 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition.  FIN 48 is effective for fiscal years beginning after December 15, 2006.  The adoption of FIN 48 did not have a material impact on our balance sheet or statement of operations.

In May 2008, the Financial Accounting Standards Board (“FASB”) issued SFAS No. 162, “The Hierarchy of GenerallyASC 105-10, "Generally Accepted Accounting Principles”.  SFAS No. 162Principles." FASB ASC 105-10 sets forth the level of authority to a given accounting pronouncement or document by category. Where there might be conflicting guidance between two categories, the more authoritative category will prevail. SFAS No. 162FASB ASC 105-10 will becomebe effective 60 daysfor financial statements issued for reporting periods that end after the SEC approves the PCAOB’s amendments to AU Section 411 of the AICPA Professional Standards. SFAS No. 162 has no effect on the Company’s financial position, statements of operations, or cash flows at this time.

September 15, 2009. In May 2008,June 2009, the Financial Accounting Standards Board (“FASB”("FASB") issued FASB ASC 810-10, "Consolidation". The amendments include: (1) the elimination of the exemption for qualifying special purpose entities, (2) a new approach for determining who should consolidate a variable-interest entity, and (3) changes to when it is necessary to reassess who should consolidate a variable-interest entity. SFAS No. 163, “Accounting167 is effective for Financial Guarantee Insurance Contracts-and interpretationthe first annual reporting period beginning after November 15, 2009 and for interim periods within that first annual reporting period. The Company will adopt FASB ASC 810-10 in fiscal 2010. The Company does not expect that the adoption of FASB Statement No. 60”.  SFAS No. 163 clarifies how Statement 60 appliesASC 810-10 will have a material impact on the financial statements. 9 Note 2 - Accounting policies and procedures (continued) In June 2009, the Financial Accounting Standards Board ("FASB") issued FASB ASC 860-10, "Transfers of and Servicing", which eliminates the concept of a "qualifying special-purpose entity," changes the requirements for derecognizing financial assets, and requires additional disclosures in order to enhance information reported to users of financial guarantee insurance contracts,statements by providing greater transparency about transfers of financial assets, including securitization transactions, and an entity's continuing involvement in and exposure to the recognition and measurement of premium revenue and claims liabilities. This statement also requires expanded disclosures aboutrisks related to transferred financial guarantee insurance contracts. SFAS No. 163assets. FASB ASC 860-10 is effective for fiscal years beginning on or after DecemberNovember 15, 2008, and interim periods within those years. SFAS No. 163 has no effect on the Company’s financial position, statements of operations, or cash flows at this time.

In December 2004, the FASB issued SFAS No. 123 (revised 2004). Share-Based Payment, which is a revision of SFAS No. 123, Accounting for Stock-Based Compensation. SFAS No. 123(R) supersedes APB Opinion No. 25, Accounting for Stock Issued to Employees and amends SFAS No. 95, Statement of Cash Flows. Generally, the approach in SFAS No. 123(R) is similar to the approach described in SFAS No. 123. However, SFAS No. 123(R) requires all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative. The new standard will be effective for the Company in the first interim or annual reporting period beginning after December 15, 2005.2009. The Company has adopted this standard will and expects toadopt FASB ASC 860-10 in fiscal 2010. The Company does not expect that the adoption of FASB ASC 860-10 will have a material impact on itsthe financial statements. In June 2009, the Financial Accounting Standards Board ("FASB") issued FASB ASC 855-10 "Subsequent Events," FASB ASC 855-10 establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements assuming employee stock optionsare issued or awards are granted in the future.

The accompanyingCompany's financial statements have beenare prepared assumingusing generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company willhas not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. As shown in the accompanying financial statements,The Company had an accumulated deficit of $169,391 as of December 31, 2009. The ability of the Company has incurredto continue as a net lossgoing concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In order to continue as a going concern, the Company will need, among other things, additional capital resources. The Company is contemplating conducting an offering of ($36,667) for the period from January 17, 2007 (inception)its debt or equity securities to December 31, 2008, and had no sales.obtain additional operating capital. The future of the Company is dependent upon its ability, and will continue to obtainattempt, to secure equity and/or debt financing. There are no assurances that the Company will be successful and without sufficient financing it would be unlikely for the Company to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and upon futureattain profitable operations from the development of its new business opportunities.

Theoperations. These financial statements do not include any adjustments relating to the recoverability and classification of recorded assets,asset amounts, or the amounts of and classification of liabilities that might be necessaryresult from this uncertainty. 10 Note 4 - Reclassification: Stock Split Adjustment Certain reclassifications have been made in the eventcurrent year's financial statements. On July 7, 2009, the Board of Directors authorized and a majority of the stockholders of the Company cannot continueratified a forward stock split on a ten-for-one basis, resulting in existence.

These conditions raise substantial doubt abouta total of ten post-split shares for each pre-split share that was outstanding as of July 24, 2009. All references to share and per share information in the Company's ability to continue as a going concern.  Thesecondensed financial statements do not include any adjustments that might arise from this uncertainty.