Two Hands (TWOH) 10-K 29 Mar 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Jun. 30, 2017
Document and Entity Information:
Entity Registrant Name	TWO HANDS Corp
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Trading Symbol	twoh
Amendment Flag	false
Entity Central Index Key	1,494,413
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	406,217,690
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Entity Public Float		$ 18,587,319

TWO HANDS CORPORATION. - Consol

TWO HANDS CORPORATION. - Consolidated Balance Sheets - USD ($)		Dec. 31, 2017	Dec. 31, 2016
Current Assets:
Cash		$ 18,771	$ 1,280
Accounts and sundry receivable, net			10,188
TOTAL CURRENT ASSETS		18,771	11,468
Property and equipment, net		1,694
Total Assets		20,465	11,468
Current Liabilities:
Accounts payable and accrued liabilities		251,679	38,231
Convertible notes, net	[1]	164,763	135,979
Notes payable		258,995	105,048
Due to related parties		41,734	14,799
Total Current Liabilities		717,171	294,057
TOTAL LIABILITIES		717,171	294,057
Commitments and Contingencies
Stockholders' Deficit
Preferred stock
Common stock		40,621	40,621
Shares to be issued		469,218	5,468
Additional paid-in capital		23,247,917	23,247,917
Accumulated deficit		(24,454,462)	(23,576,595)
TOTAL STOCKHOLDERS' DEFICIT		(696,706)	(282,589)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT		$ 20,465	$ 11,468
[1]	Convertible notes, net of unamortized debt discount of $0 and $26,173, respectively.

Statement of Financial Position

Statement of Financial Position - Parenthetical - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	3,000,000,000	3,000,000,000
Common Stock, Shares Issued	406,217,690	406,217,690
Common Stock, Shares Outstanding	406,217,690	406,217,690

TWO HANDS CORPORATION - Consoli

TWO HANDS CORPORATION - Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Statement
Sales	$ 43,466	$ 133,605
Cost of sales		42,914
Gross profit	43,466	90,691
Operating Expenses:
Bad debts		3,992
General and administrative	428,799	502,502
Stock-based compensation- services		256,000
Stock-based compensation- salaries	463,750	3,250
TOTAL OPERATING EXPENSES	892,549	765,744
Loss from operations	(849,083)	(675,053)
Other income (loss)
Gain on extinguishment of debt		6,366
Accretion of debt discount and interest expense	(28,784)	(101,200)
Total other income (expense)	(28,784)	94,834
Net loss for the year	$ (877,867)	$ (769,887)
Net loss per comon share- basic	$ 0	$ (0.01)
Weighted average number of common shares outstanding- basic	406,217,690	133,347,669

TWO HANDS CORPORATION - Consol5

TWO HANDS CORPORATION - Consolidated Statements of Stockholders' Equity (Deficit) - USD ($)	Total	Common Stock	Additional Paid-in Capital	Stock Payable	Deficit
Balance, Value at Dec. 31, 2015	$ (621,496)	$ 113	$ 22,182,599	$ 2,500	$ (22,806,708)
Balance, Shares at Dec. 31, 2015		1,135,690
Common stock issued for services, Value	256,000	$ 12,008	243,992
Common stock issued for services, Shares		120,075,000
Common stock issued to settle notes payable, Value	111,214	$ 8,008	103,206
Common stock issued to settle notes payable, Shares		80,083,750
Common stock issued to settle officer compensation payable, Value	511,046	$ 20,500	490,828	(282)
Common stock issued to settle officer compensation payable, Shares		205,000,000
Stock-based officer compensation	3,250			3,250
Beneficial conversion feature	19,520		19,520
Gain on settlement of debt - related party	207,764		207,764
Cancellation of stock, Value		$ (8)	8
Net loss	(769,887)				(769,887)
Balance, Value at Dec. 31, 2016	(282,589)	$ 40,621	23,247,917	5,468	(23,576,595)
Balance, Shares at Dec. 31, 2016		406,217,690
Stock-based officer compensation	463,750			463,750
Net loss	(877,867)				(877,867)
Balance, Value at Dec. 31, 2017	$ (696,706)	$ 40,621	$ 23,247,917	$ 469,218	$ (24,454,462)
Balance, Shares at Dec. 31, 2017		406,217,690

TWO HANDS CORPORATION - Consol6

TWO HANDS CORPORATION - Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net loss for the year	$ (877,867)	$ (769,887)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	283	144
Bad debts		3,992
Stock based compensation	463,750	259,250
Gain on extinguishment of debt		(6,366)
Accretion of debt discount	28,784	101,200
Change in operating assets and liabilities:
Decrease (increase) in accounts receivable	10,188	(8,314)
Decrease in prepaid expenses		5,575
Decrease in deferred revenue		(10,288)
Increase in accounts payable and accrued liabilities	213,448	365,853
Net Cash provided by (used in) operating activities	(161,414)	(58,841)
Cash flows from investing activities:
Purchase of fixed assets	(1,977)
Net cash (used in) investing activities	(1,977)
Cash flows from financing activities:
Repayment of advances		(1,979)
Advances by related party	39,881	22,345
Repayment of advances to related party	(12,946)	(17,348)
Proceeds from notes payable	153,947	57,080
Net Cash provided by (used in) financing activities	180,882	60,098
Net change in cash	17,491	1,257
Cash, beginning of period	1,280	23
Cash, end of period	18,771	1,280
Cash paid during the period
Interest paid
Income tax paid
Supplemental disclosure of non-cash investing and financing activities
Issue of shares to settle convertible notes		111,214
Issue of shares to settle accrued liabilities		251,047
Beneficial conversion feature		$ 19,520

Note 1 - Nature of Operations

Note 1 - Nature of Operations	12 Months Ended
	Dec. 31, 2017
Notes
Note 1 - Nature of Operations	NOTE 1 - NATURE OF OPERATIONS Two Hands Corporation (formerly Innovative Product Opportunities Inc.) (the "Company") was incorporated on April 3, 2009 in the State of Delaware and established a fiscal year end of December 31. From inception (April 3, 2009) until June 30, 2014 our business was a product development firm creating products designed, prototyped and produced in numerous industries including consumer and household goods, office products, furniture, and toys On March 1, 2012 the Company entered into a license agreement with Szar International, Inc. (dba Cigar & Spirits Magazine) (“Cigar & Spirits”). The agreement granted the Company the right to market the products of Cigar & Spirits including but not limited to the sales, promotion, and advertising vehicles of the Magazine. On July 8, 2013, The Company received written notice that Cigar & Spirits will cancel the license agreement on August 1, 2013. Since July 1, 2014, our business is a research and product development firm. Over the past few years we have specialized in computer vision and gesture recognition technologies. We have leveraged our relationship with our product development team of programmers and designers to implement our vision for building a state of the art co-parenting application due to launch in the second quarter of 2018. The operations of the business are carried on by a 100% owned subsidiary, I8 Interactive Corporation, a company incorporated under the laws of Ontario,

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Notes
Note 2 - Summary of Significant Accounting Policies	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION The financial statements present the balance sheets and statements of operations, stockholders' equity and cash flows of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States. GOING CONCERN The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. During the year ended December 31, 2017, the Company incurred a net loss of $877,867 and used cash in operating activities of $161,414, and at December 31, 2017, had a stockholders’ deficit of $696,706. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The Company will be dependent upon the raising of additional capital through placement of its common stock in order to implement its business plan. There can be no assurance that the Company will be successful in this situation. Accordingly, these factors raise substantial doubt as to the Company's ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classifications of liabilities that might result from this uncertainty. The Company is funding its initial operations by way of loans from its Chief Executive Office and others, and the use of equity to pay some operating expenses. The Company's officers and directors have committed to advancing certain operating costs of the Company. PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, I8 Interactive Corporation. All intercompany transactions and balances have been eliminated in consolidation. USE OF ESTIMATES AND ASSUMPTIONS Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. CASH AND CASH EQUIVALENTS For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. PROPERTY AND EQUIPMENT Property and equipment is stated at cost, less accumulated depreciation and amortization. Expenditures for maintenance and repairs are charged to expense when incurred, while renewals and betterments that materially extend the life of an asset are capitalized. The costs of assets sold, retired, or otherwise disposed of, and the related allowance for depreciation, are eliminated from the accounts, and any resulting gain or loss is recognized in the results from operations. Depreciation is provided over the estimated useful lives of the assets, which are as follows: Computer equipment 50% declining balance In the year of acquisition, one half the normal rate of depreciation is provided. REVENUE RECOGNITION The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue or customer deposits. The company accrues for sales returns, bad debts, and other allowances based on its historical experience. INCOME TAXES The Company accounts for income taxes in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("FASB ASC") 740, Income Taxes. Under the assets and liability method of FASB ASC 740, deferred tax assets and liabilities are recognized for the estimated 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 in effect for the year in which those temporary differences are expected to be recovered or settled. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value. NET LOSS PER SHARE Basic net income (loss) per share includes no dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing earnings available to common shareholders by the weighted average number of common shares outstanding for the period increased to include the number of additional common shares that would have been outstanding if potentially dilutive securities had been issued. At December 31, 2017 and 2016, we excluded the common stock issuable upon conversion of convertible promissory notes of 206,301,000 shares and 180,201,000 shares, respectively, as their effect would have been anti-dilutive. FOREIGN CURRENCY TRANSLATION The financial statements are presented in the Company’s functional currency which is the United States dollars. In accordance with FASB ASC 830, Foreign Currency Matters, foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non-monetary assets and liabilities are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange during the periods presented. Related translation adjustments are reported as a separate component of stockholders' equity (deficit), whereas gains or losses resulting from foreign currency transactions are included in results of operations. STOCK-BASED COMPENSATION The Company measures stock-based compensation at the grant date based on the fair value of the award and recognizes stock-based compensation expense over the requisite service period. The Company also grants awards to non-employees and determines the fair value of such stock-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty's performance is completed. The Company has not adopted a stock option plan and has not granted any stock options. COMPREHENSIVE INCOME (LOSS) The Company has adopted ASC Topic 220 - Comprehensive Income, which establishes standards for reporting and the display of comprehensive income, its components and accumulated balances. Comprehensive income is defined to include all changes in equity except those resulting from investments by owners or distributions to owners. Among other disclosures, Topic 220 requires that all items that are required to be recognized under the current accounting standards as a component of comprehensive income be reported in a financial statement that is displayed with the same prominence as other financial statements. Comprehensive income is displayed in the statement of stockholders' deficit and in the balance sheet as a component of stockholders' deficit. FAIR VALUE OF FINANCIAL INSTRUMENTS The Company’s financial instruments such as cash, accounts and sundry receivable, accounts payable and accrued liabilities, convertible notes, notes payable and due to related parties are reported at cost, which approximates fair value due to the short term nature of these financial instruments. RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. In February 2016, the FASB issued ASU No. 2016-02, Leases. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements.

Note 3 - Convertible Notes

Note 3 - Convertible Notes	12 Months Ended
	Dec. 31, 2017
Notes
Note 3 - Convertible Notes	NOTE 3 – CONVERTIBLE NOTES On June 10, 2014, the Company agreed to amend and add certain terms to unsecured, non-interest bearing promissory notes payable on demand issued to The Cellular Connection Ltd. issued during the period from February 22, 2013 to June 10, 2014 with a total carrying value $42,189. Under the terms of the Side Letter Agreement, the issue price of the Note is $42,189 with a face value of $54,193 and interest rate 20% per year. The terms of the Note include a fixed conversion price of $0.40 per share of Company’s common stock and a maturity date of December 31, 2014. The amendment of the terms of the Note resulted in a beneficial conversion feature of $42,189. The beneficial conversion feature of $42,189 is included in additional paid-in capital. The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note. On June 20 and 26, 2014 the Company elected to convert $5,500 of principal into 13,750 shares of the Company's common stock. In accordance with the original terms of the Side Letter Agreement, the convertible note was renewed on January 1, 2015, the face value increased by 20% and the maturity date was extended to December 31, 2015. From January 1 to December 31, 2015, the Company elected to convert $31,932 of principal and interest of a convertible note due to The Cellular Connection Ltd. into 159,660 shares of common stock of the Company at a fixed conversion price of $0.20 per share. In accordance with the original terms of the Side Letter Agreement, the convertible note was renewed on January 1, 2016, the face value increased by 20% and the maturity date was extended to December 31, 2016. On March 21, 2016 the Company elected to convert $16,750 of principal and interest of a convertible note due to The Cellular Connection Ltd. into 83,750 shares of common stock of the Company at a fixed conversion price of $0.20 per share. On September 1, 2016 the Company elected to convert $2,000 of principal and interest of a convertible note due to The Cellular Connection Ltd. into 20,000,000 shares of common stock of the Company at a fixed conversion price of $0.0001 per share. In accordance with the original terms of the Side Letter Agreement, the convertible note was renewed on January 1, 2017, the face value increased by 20% and the maturity date was extended to December 31, 2017. The consolidated statement of operations includes interest expense of $2,610 and $5,300 for the year ended December 31, 2017 and 2016, respectively. At December 31, 2017 and December 31, 2016 the carrying amount of the June 10, 2014 Note is $15,660 (face value of $15,660 less $0 unamortized discount) and $13,050, respectively. On June 10, 2014, the Company entered into a Side Letter Agreement with Dorset Solutions Inc. to amend and add certain terms to invoices issued for services during the period from August 21, 2012 to May 17, 2014 with a total carrying value $17,150. Under the terms of the Side Letter Agreement, the issue price of the Note is $17,150 with a face value of $22,295 and interest rate 20% per year. The terms of the Note include a fixed conversion price of $0.40 per share of Company’s common stock and a maturity date of December 31, 2014. The amendment of the terms of the Note resulted in a beneficial conversion feature of $17,150. The beneficial conversion feature of $17,150 is included in additional paid-in capital. The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note. In accordance with the original terms of the Side Letter Agreement, the convertible note was renewed on January 1, 2015, the face value increased by 20% and the maturity date was extended to December 31, 2015. In accordance with the original terms of the Side Letter Agreement, the convertible note was renewed on January 1, 2016, the face value increased by 20% and the maturity date was extended to December 31, 2016. The consolidated statement of operations includes interest expense of $0 and $5,351 for the years ended December 31, 2017 and 2016, respectively. On September 1, 2016, Dorset Solutions Inc. assigned the Side Letter Agreement dated June 10, 2014 and additional invoices for services from the period from May 19, 2015 to November 22, 2015 with a total carrying value $38,830 to Great Basin Management Inc. (“Great Basin”). In addition on September 1, 2016, the Company entered into a Side Letter Agreement with the Great Basin to amend and add certain terms to the Side Letter Agreement and to invoices issued for services. Under the terms of the amended Side Letter Agreement, the issue price of the Note is $32,464 and interest rate 20% per year. The terms of the Note include a fixed conversion price of $0.000812 per share of Company’s common stock and a maturity date of December 31, 2016. The amendment of the terms of the Note resulted in a beneficial conversion feature of $19,520. The beneficial conversion feature of $19,520 is included in additional paid-in capital. The modification of the Note has been accounted for as debt extinguishment and the issuance of a new debt instrument. Accordingly, in connection with extinguishment of the original debt, the Company recognized a $6,366 gain in the consolidated statement of operations. The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note. On September 1, 2016 the Company elected to convert $32,464 of principal and interest of the convertible note due to Great Basin into 40,000,000 shares of common stock of the Company at a fixed conversion price of $0.000812 per share. As a result, the convertible note was fully settled. The consolidated statement of operations includes interest expense of $19,520 for the year ended December 31, 2016. On June 10, 2014, the Company entered into Side Letter Agreement with the Doug Clark, former Chief Executive Officer, to amend and add certain terms to the related party advances of $82,495 for the period from March 2009 to June 2014 and officer and director compensation accrued and unpaid of $137,000 for the period October 1, 2013 to May 19, 2014. Under the terms of the Side Letter Agreement, the issue price of the Note is $219,495 with a face value of $272,038 and interest rate 20% per year. The terms of the Note include a fixed conversion price of $0.40 per share of Company’s common stock and a maturity date of December 31, 2014. The amendment of the terms of the Note resulted in a beneficial conversion feature of $219,495. The beneficial conversion feature of $219,495 is included in additional paid-in capital. The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note. In accordance with the original terms of the Side Letter Agreement, the convertible note was renewed on January 1, 2015, the face value increased by 20% and the maturity date was extended to December 31, 2015. From January 1 to December 31, 2015, the Company elected to convert $14,688 of principal and interest of a convertible note due to Doug Clark into 36,719 shares of common stock of the Company at a fixed conversion price of $0.40 per share. In accordance with the original terms of the Side Letter Agreement, the convertible note was renewed on January 1, 2016, the face value increased by 20% and the maturity date was extended to December 31, 2016. The consolidated statement of operations includes interest expense of $0 and $62,352 for the years ended December 31, 2017 and 2016, respectively. On September 1, 2016, Doug Clark, former Chief Executive Officer and related party, assigned the Side Letter Agreement dated June 10, 2014 with a total carrying value $382,016 to DC Design Inc. (“DC Design”). In addition on September 1, 2016, the Company entered into an amended Side Letter Agreement with DC Design to amend and add certain terms to the Side Letter Agreement and advances from the period from June 25, 2014 to December 24, 2014. Under the terms of the amended Side Letter Agreement, the issue price of the Note is $174,252 and interest rate 20% per year. The terms of the Note include a fixed conversion price of $0.003 per share of Company’s common stock and a maturity date of December 31, 2017. The modification of the Note has been accounted for as debt extinguishment and the issuance of a new debt instrument. Accordingly, in connection with extinguishment of the original debt, the Company recognized a $207,764 gain with a related party as an increase in additional paid-in capital in the consolidated statement of equity. The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note. On September 1, 2016 the Company elected to convert $60,000 of principal and interest of the convertible note due to DC Design into 20,000,000 shares of common stock of the Company at a fixed conversion price of $0.003 per share. The consolidated statement of operations includes interest expense of $26,173 for the year ended December 31, 2016. At December 31, 2017 and 2016, the carrying amount of the September 1, 2016 Note is $149,102 (face value of $149,102 less $0 unamortized discount) and $122,929 (face value of $149,102 less $26,173 unamortized discount), respectively.

Note 4 - Notes Payable

Note 4 - Notes Payable	12 Months Ended
	Dec. 31, 2017
Notes
Note 4 - Notes Payable	NOTE 4 - NOTES PAYABLE As of December 31, 2017 and 2016, notes payable due to Stuart Turk and The Cellular Connection Limited, a corporation controlled by Stuart Turk, totaling $258,995 and $105,048, respectively, were outstanding. The balances are non-interest bearing, unsecured and have no specified terms of repayment.

Note 5 - Due To Related Party

Note 5 - Due To Related Party	12 Months Ended
	Dec. 31, 2017
Notes
Note 5 - Due To Related Party	NOTE 5 – DUE TO RELATED PARTY As of December 31, 2017 and December 31, 2016 advances of $41,734 and $14,799, respectively, were due to Nadav Elituv, the Company's Chief Executive Officer. The balance is non-interest bearing, unsecured and have no specified terms of repayment. Employment Agreements On July 1, 2015, the Company executed an employment agreement for the period from July 1, 2015 to June 30, 2016 with Nadav Elituv, the Chief Executive Officer of the Company whereby the Company shall pay 25,000 shares of Common Stock of the Company with a fair value of $5,000 ($0.20 per share) and an annual salary of $360,000 payable monthly on the first day of each month from available funds. On July 1, 2016, the Company executed an employment agreement for the period from July 1, 2016 to June 30, 2017 with Nadav Elituv, the Chief Executive Officer of the Company whereby the Company shall pay 7,500 shares of Common Stock of the Company with a fair value of $1,500 ($0.20 per share) and an annual salary of $360,000 payable monthly on the first day of each month from available funds. On July 1, 2017, the Company executed an employment agreement for the period from July 1, 2017 to June 30, 2018 with Nadav Elituv, the Chief Executive Officer of the Company whereby the Company shall pay 10,000,000 shares of Common Stock of the Company with a fair value of $926,000 ($0.0926 per share). Stock-based compensation – salaries expense related to these employment agreements for the years ended December 31, 2017 and 2016 is $463,750 and $3,250, respectively. Stock-based compensation – salaries expense is recognized ratably over the requisite service period.

Note 6 - Income Taxes

Note 6 - Income Taxes	12 Months Ended
	Dec. 31, 2017
Notes
Note 6 - Income Taxes	NOTE 6 - INCOME TAXES A reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company’s income tax expense as reported is as follows: 2017 2016 Net loss before income taxes per consolidated financial statements $ (877,867) $ (769,887) Income tax rate 35% 35% Income tax recovery (307,300) (268,800) Non-deductible share-based payments 162,300 90,700 Non-deductible interest 10,100 38,600 Valuation allowance change 134,900 139,500 Income tax expense (recovery) $ - $ - The significant component of deferred income tax assets at December 31, 2017 and 2016 is as follows: 2017 2016 Net operating loss carry-forward $ 306,800 $ 373,300 Valuation allowance (306,800) (373,300) Net deferred income tax asset $ - $ - During the ended December 31, 2017, the deferred tax asset was decreased by $201,400 for the reduction in the enacted U.S Federal corporate tax rate to 21% in 2018. The amount taken into income as deferred income tax assets must reflect that portion of the income tax loss carry forwards that is more likely-than-not to be realized from future operations. The Company has chosen to provide a full valuation allowance against all available income tax loss carry forwards. The Company has recognized a valuation allowance for the deferred income tax asset since the Company cannot be assured that it is more likely than not that such benefit will be utilized in future years. The valuation allowance is reviewed annually. When circumstances change and which cause a change in management’s judgment about the realizability of deferred income tax assets, the impact of the change on the valuation allowance is generally reflected in current income. As of December 31, 2017 and 2016 the Company has no unrecognized income tax benefits. The Company’s policy for classifying interest and penalties associated with unrecognized income tax benefits is to include such items as tax expense. No interest or penalties have been recorded during the year ended December 31, 2017 and 2016 and no interest or penalties have been accrued as of November December 31, 2017 and 2016. As of December 31, 2017 and 2016, the Company did not have any amounts recorded pertaining to uncertain tax positions. The tax years from 2009 and forward remain open to examination by federal and state authorities due to net operating loss and credit carryforwards. The Company is currently not under examination by the Internal Revenue Service or any other taxing authorities.

Note 7 - Stockholders' Equity

Note 7 - Stockholders' Equity	12 Months Ended
	Dec. 31, 2017
Notes
Note 7 - Stockholders' Equity	NOTE 7 - STOCKHOLDERS' EQUITY The Company is authorized to issue an aggregate of 3,000,000,000 common shares with a par value of $0.0001 per share and 1,000,000 shares of preferred stock with a par value of $0.001 per share. No preferred shares have been issued. On July 26, 2016, pursuant to stockholder consent, our Board of Directors authorized an amendment (the "Amendment") to our Certificate of Incorporation, as amended, to (i) change the name of the Company to Two Hands Corporation and (ii) effect a reverse stock split of the issued and outstanding shares of our common stock, par value $0.0001, on a 1 for 2,000 basis (the "Reverse Stock Split"). We filed the Amendment with the Delaware Secretary of State on July 27, 2016 with an effective date of August 16, 2016. On the Effective Date, each holder of common stock received 1 share of our common stock for each 2,000 shares of our common stock they own immediately prior to the Reverse Stock Split. We did not issue fractional shares in connection with the Reverse Stock Split. Fractional shares were rounded up to the nearest whole share. All share information has been revised to reflect the reverse stock split from the Company’s inception. On March 21, 2016 the Company elected to convert $16,750 of principal and interest of a convertible note due to The Cellular Connection Ltd. into 83,750 shares of common stock of the Company at a fixed conversion price of $0.20 per share. On March 22, 2016, the Company agreed to issue 25,000 shares of common stock valued at $70,000 ($2.80 per share) to a consultant as stock-based compensation for development, implementation and maintenance of sound business strategies. On March 22, 2016, the Company and Nadav Elituv, the Chief Executive Officer of the Company, agreed to cancel, for no consideration, 76,750 shares of common stock of the Company held by Nadav Elituv. On June 1, 2016, the Company agreed to issue 50,000 shares of common stock valued at $30,000 ($0.60 per share) to a consultant as stock-based compensation for development, implementation and maintenance of sound business strategies. On September 1, 2016, the Company agreed to issue 200,000,000 shares of common stock valued at $260,000 ($0.0013 per share) to settled accrued liabilities for salary due to the Nadav Elituv, the Chief Executive Officer of the Company. On September 1, 2016, the Company agreed to issue 100,000,000 shares of common stock valued at $130,000 ($0.0013 per share) to several consultants as stock-based compensation for development, implementation and maintenance of sound business strategies. On September 1, 2016, the Company agreed to issue 20,000,000 shares of common stock valued at $26,000 ($0.0013 per share) to a consultant as stock-based compensation for director’s fees. On September 1, 2016 the Company elected to convert $32,464 of principal and interest of a convertible note due to Great Basin Management Inc. into 40,000,000 shares of common stock of the Company at a fixed conversion price of $0.000812 per share. On September 1, 2016 the Company elected to convert $60,000 of principal and interest of a convertible note due to DC Design Inc. into 20,000,000 shares of common stock of the Company at a fixed conversion price of $0.003 per share. On September 1, 2016 the Company elected to convert $2,000 of principal and interest of a convertible note due to The Cellular Connection Ltd. into 20,000,000 shares of common stock of the Company at a fixed conversion price of $0.0001 per share. On November 7, 2016 the Company agreed to issue 5,000,000 shares of common stock to settled accrued liabilities of $251,047 for salary and stock payable of $282 due to the Nadav Elituv, the Chief Executive Officer of the Company. Shares to be issued As at December 31, 2017 and December 31, 2016, the Company had total shares to be issued for 5,031,092 shares of common stock and 27,342 shares of common stock, respectively, for stock-based compensation –salaries (see Note 5).

Note 8 - Subsequent Events

Note 8 - Subsequent Events	12 Months Ended
	Dec. 31, 2017
Notes
Note 8 - Subsequent Events	NOTE 8 – SUBSEQUENT EVENTS On January 8, 2018, the Company entered into Side Letter Agreement (“Note”) with The Cellular Connection Ltd., to amend and add certain terms to the advances of $14,930 for the period from June 2014 and December 2017. Under the terms of the Note, the issue price of the Note is $14,930 with a face value of $17,916. The terms of the Note include a fixed conversion price of $0.0001 per share of Company’s common stock and a maturity date of December 31, 2018. The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note. If the Note is not paid on the maturity date, the outstanding face amount of the Note shall increase by 20% on January 1, 2019. The outstanding face value of the Note shall increase by another 20% on January 1, 2020 and again on each one year anniversary of the Note until the Note has been paid in full. On January 8, 2018, the Company entered into Side Letter Agreement (“Note”) with Stuart Turk, to amend and add certain terms to the advances of $244,065 for the period from July 2014 and December 2017. Under the terms of the Note, the issue price of the Note is $244,065 with a face value of $292,878. The terms of the Note include a fixed conversion price of $0.0001 per share of Company’s common stock and a maturity date of December 31, 2018. The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note. If the Note is not paid on the maturity date, the outstanding face amount of the Note shall increase by 20% on January 1, 2019. The outstanding face value of the Note shall increase by another 20% on January 1, 2020 and again on each one year anniversary of the Note until the Note has been paid in full. On February 7, 2018 the Company elected to convert $2,000 of principal and interest of a convertible note due to The Cellular Connection Ltd. into 20,000,000 shares of common stock of the Company at a fixed conversion price of $0.0001 per share. On February 7, 2018, the Company agreed to issue 25,000,000 shares of common stock valued at $177,500 ($0.0071 per share) to settled accrued liabilities for salary due to the Nadav Elituv, the Chief Executive Officer of the Company.

Note 2 - Summary of Significa15

Note 2 - Summary of Significant Accounting Policies: Basis of Presentation (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Basis of Presentation	BASIS OF PRESENTATION The financial statements present the balance sheets and statements of operations, stockholders' equity and cash flows of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.

Note 2 - Summary of Significa16

Note 2 - Summary of Significant Accounting Policies: Going Concern (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Going Concern	GOING CONCERN The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. During the year ended December 31, 2017, the Company incurred a net loss of $877,867 and used cash in operating activities of $161,414, and at December 31, 2017, had a stockholders’ deficit of $696,706. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The Company will be dependent upon the raising of additional capital through placement of its common stock in order to implement its business plan. There can be no assurance that the Company will be successful in this situation. Accordingly, these factors raise substantial doubt as to the Company's ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classifications of liabilities that might result from this uncertainty. The Company is funding its initial operations by way of loans from its Chief Executive Office and others, and the use of equity to pay some operating expenses. The Company's officers and directors have committed to advancing certain operating costs of the Company.

Note 2 - Summary of Significa17

Note 2 - Summary of Significant Accounting Policies: Principles of Consolidation (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Principles of Consolidation	PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, I8 Interactive Corporation. All intercompany transactions and balances have been eliminated in consolidation.

Note 2 - Summary of Significa18

Note 2 - Summary of Significant Accounting Policies: Use of Estimates and Assumptions (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Use of Estimates and Assumptions	USE OF ESTIMATES AND ASSUMPTIONS Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Note 2 - Summary of Significa19

Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Cash and Cash Equivalents	CASH AND CASH EQUIVALENTS For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

Note 2 - Summary of Significa20

Note 2 - Summary of Significant Accounting Policies: Property and Equipment (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Property and Equipment	PROPERTY AND EQUIPMENT Property and equipment is stated at cost, less accumulated depreciation and amortization. Expenditures for maintenance and repairs are charged to expense when incurred, while renewals and betterments that materially extend the life of an asset are capitalized. The costs of assets sold, retired, or otherwise disposed of, and the related allowance for depreciation, are eliminated from the accounts, and any resulting gain or loss is recognized in the results from operations. Depreciation is provided over the estimated useful lives of the assets, which are as follows: Computer equipment 50% declining balance In the year of acquisition, one half the normal rate of depreciation is provided.

Note 2 - Summary of Significa21

Note 2 - Summary of Significant Accounting Policies: Revenue Recognition (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Revenue Recognition	REVENUE RECOGNITION The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue or customer deposits. The company accrues for sales returns, bad debts, and other allowances based on its historical experience.

Note 2 - Summary of Significa22

Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Income Taxes	INCOME TAXES The Company accounts for income taxes in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("FASB ASC") 740, Income Taxes. Under the assets and liability method of FASB ASC 740, deferred tax assets and liabilities are recognized for the estimated 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 in effect for the year in which those temporary differences are expected to be recovered or settled. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value.

Note 2 - Summary of Significa23

Note 2 - Summary of Significant Accounting Policies: Net Loss Per Share (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Net Loss Per Share	NET LOSS PER SHARE Basic net income (loss) per share includes no dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing earnings available to common shareholders by the weighted average number of common shares outstanding for the period increased to include the number of additional common shares that would have been outstanding if potentially dilutive securities had been issued. At December 31, 2017 and 2016, we excluded the common stock issuable upon conversion of convertible promissory notes of 206,301,000 shares and 180,201,000 shares, respectively, as their effect would have been anti-dilutive.

Note 2 - Summary of Significa24

Note 2 - Summary of Significant Accounting Policies: Foreign Currency Translation (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Foreign Currency Translation	FOREIGN CURRENCY TRANSLATION The financial statements are presented in the Company’s functional currency which is the United States dollars. In accordance with FASB ASC 830, Foreign Currency Matters, foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non-monetary assets and liabilities are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange during the periods presented. Related translation adjustments are reported as a separate component of stockholders' equity (deficit), whereas gains or losses resulting from foreign currency transactions are included in results of operations.

Note 2 - Summary of Significa25

Note 2 - Summary of Significant Accounting Policies: Stock-based Compensation (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Stock-based Compensation	STOCK-BASED COMPENSATION The Company measures stock-based compensation at the grant date based on the fair value of the award and recognizes stock-based compensation expense over the requisite service period. The Company also grants awards to non-employees and determines the fair value of such stock-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty's performance is completed. The Company has not adopted a stock option plan and has not granted any stock options.

Note 2 - Summary of Significa26

Note 2 - Summary of Significant Accounting Policies: Comprehensive Income (loss) (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Comprehensive Income (loss)	COMPREHENSIVE INCOME (LOSS) The Company has adopted ASC Topic 220 - Comprehensive Income, which establishes standards for reporting and the display of comprehensive income, its components and accumulated balances. Comprehensive income is defined to include all changes in equity except those resulting from investments by owners or distributions to owners. Among other disclosures, Topic 220 requires that all items that are required to be recognized under the current accounting standards as a component of comprehensive income be reported in a financial statement that is displayed with the same prominence as other financial statements. Comprehensive income is displayed in the statement of stockholders' deficit and in the balance sheet as a component of stockholders' deficit.

Note 2 - Summary of Significa27

Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Fair Value of Financial Instruments	FAIR VALUE OF FINANCIAL INSTRUMENTS The Company’s financial instruments such as cash, accounts and sundry receivable, accounts payable and accrued liabilities, convertible notes, notes payable and due to related parties are reported at cost, which approximates fair value due to the short term nature of these financial instruments.

Note 2 - Summary of Significa28

Note 2 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. In February 2016, the FASB issued ASU No. 2016-02, Leases. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements.

Note 6 - Income Taxes_ Schedule

Note 6 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	2017 2016 Net loss before income taxes per consolidated financial statements $ (877,867) $ (769,887) Income tax rate 35% 35% Income tax recovery (307,300) (268,800) Non-deductible share-based payments 162,300 90,700 Non-deductible interest 10,100 38,600 Valuation allowance change 134,900 139,500 Income tax expense (recovery) $ - $ -

Note 6 - Income Taxes_ Schedu30

Note 6 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	2017 2016 Net operating loss carry-forward $ 306,800 $ 373,300 Valuation allowance (306,800) (373,300) Net deferred income tax asset $ - $ -

Note 3 - Convertible Notes (Det

Note 3 - Convertible Notes (Details) - USD ($)	Sep. 04, 2016	Jan. 02, 2015	Jun. 26, 2014	Jun. 10, 2014	Dec. 31, 2017	Dec. 31, 2016	Sep. 02, 2016	Sep. 01, 2016	Mar. 31, 2016	Mar. 21, 2016	Dec. 31, 2015	May 17, 2014
Common Stock, Shares Issued					406,217,690	406,217,690
Convertible Note Issued to Doug Clark
Debt Conversion, Converted Instrument, Amount	$ 174,252			$ 219,495
Promissory Note Issued from February 22, 2013 to June 10, 2014- The Cellular Connection Ltd.
Long-term Debt, Gross				42,189
Debt Conversion, Converted Instrument, Amount				42,189
Convertible Note- The Ceullular Connection ltd
Debt Instrument, Face Amount				$ 54,193
Debt Instrument, Interest Rate, Stated Percentage				20.00%
Debt Instrument, Convertible, Conversion Price				$ 0.40
Debt Instrument, Maturity Date		Dec. 31, 2015		Dec. 31, 2014
Adjustments to Additional Paid in Capital, Convertible Debt with Conversion Feature				$ 42,189
Interest expense					$ 2,610	$ 5,300
Convertible Note- The Cellular Connection ltd
Long-term Debt, Gross					15,660	13,050
Debt Conversion, Converted Instrument, Amount				42,189
Debt Instrument, Convertible, Conversion Price										$ 0.20	$ 0.20
Conversion of Principal and Interest								$ 2,000		$ 16,750	$ 31,932
Common Stock, Shares Issued								20,000,000		83,750	159,660
Convertible Notes- The Cellular Connection Ltd- Common Stock
Debt Instrument, Convertible, Conversion Price									$ 0.0001
Debt Conversion, Original Debt, Amount			$ 5,500
Debt Conversion, Converted Instrument, Shares Issued			13,750
Convertible Notes - Dorset Solutions
Debt Conversion, Converted Instrument, Amount	$ 32,464			17,150
Debt Instrument, Face Amount				$ 22,295
Debt Instrument, Interest Rate, Stated Percentage				20.00%			20.00%
Debt Instrument, Convertible, Conversion Price				$ 0.40			$ 0.000812	$ 0.000812
Debt Instrument, Maturity Date	Dec. 31, 2016	Dec. 31, 2015		Dec. 31, 2014
Adjustments to Additional Paid in Capital, Convertible Debt with Conversion Feature	$ 19,520			$ 17,150
Conversion of Principal and Interest								$ 32,464
Common Stock, Shares Issued								40,000,000
Interest expense					0	5,351
Accounts Payable							$ 38,830					$ 17,150
Gain on Extinguishment of Debt							$ 6,366
Accounts Payable - Dorset Solutions
Interest expense						19,520
Doug Clark Former CEO
Long-term Debt, Gross					149,102	122,929
Debt Conversion, Converted Instrument, Amount				$ 219,495
Debt Instrument, Convertible, Conversion Price				$ 0.40			$ 0.003
Conversion of Principal and Interest				$ 14,688			$ 60,000
Common Stock, Shares Issued				36,719			20,000,000
Interest expense					$ 0	$ 62,352
Gain on Extinguishment of Debt							$ 207,764
Due to Other Related Parties, Noncurrent				$ 82,495			$ 382,016
Accounts Payable and Accrued Liabilities, Noncurrent				137,000
Doug Clark Former CEO | Convertible Note Issued to Doug Clark
Debt Instrument, Face Amount				$ 272,038
Debt Instrument, Interest Rate, Stated Percentage				20.00%			20.00%
Debt Instrument, Convertible, Conversion Price				$ 0.40			$ 0.003
Debt Instrument, Maturity Date	Dec. 31, 2017	Dec. 31, 2015		Dec. 31, 2014

Note 4 - Notes Payable (Details

Note 4 - Notes Payable (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Details
Other Notes Payable	$ 258,995	$ 105,048

Note 5 - Due To Related Party (

Note 5 - Due To Related Party (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Nadav Elituv- CEO
Due to related party	$ 41,734	$ 14,799

Note 6 - Income Taxes_ Schedu34

Note 6 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Details
Income (Loss) from Continuing Operations before Income Taxes, Domestic	$ (877,867)	$ (769,887)
Effective Income Tax Rate Reconciliation, Percent	35.00%	35.00%
Income Tax Expense (Benefit)	$ (307,300)	$ (268,800)
Non-deductible share-based payments	162,300	90,700
Non-deductible interest	10,100	38,600
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	$ 134,900	$ 139,500

Note 6 - Income Taxes_ Schedu35

Note 6 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Details
Deferred Tax Assets, Operating Loss Carryforwards	$ 306,800	$ 373,300
Deferred Tax Assets, Valuation Allowance	$ (306,800)	$ (373,300)

Note 7 - Stockholders' Equity (

Note 7 - Stockholders' Equity (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Nov. 07, 2016	Sep. 01, 2016	Jun. 01, 2016	Mar. 22, 2016	Mar. 21, 2016
Common Stock, Shares Authorized	3,000,000,000	3,000,000,000
Common Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Issued	406,217,690	406,217,690
Common stock	$ 40,621	$ 40,621
The Cellular Connection Ltd.
Interest on Convertible Note				$ 2,000			$ 16,750
Common Stock, Shares Issued				20,000,000			83,750
Sale of Stock, Price Per Share				$ 0.0001			$ 0.20
Consultant
Common Stock, Shares Issued				20,000,000	50,000	25,000
Common stock				$ 26,000	$ 30,000	$ 70,000
Nadav Elituv
Common Stock, Shares Issued			5,000,000	200,000,000
Common stock			$ 251,047	$ 260,000
Consultants
Common Stock, Shares Issued				100,000,000
Common stock				$ 130,000
Great Basin Management Inc.
Interest on Convertible Note				$ 32,464
Common Stock, Shares Issued				40,000,000
Sale of Stock, Price Per Share				$ 0.000812
DC Design
Interest on Convertible Note				$ 60,000
Common Stock, Shares Issued				20,000,000
Sale of Stock, Price Per Share				$ 0.003