EXHIBIT 2.1

                               ARTICLES OF MERGER

                                       Of

                                   LISTO, INC.
                              A Nevada corporation

                                      Into

                                 GBO CORPORATION
                              A Nevada corporation


Pursuant to N.R.S.  92A.190,  the undersigned  corporations,  by and through the
undersigned officers, hereby set forth the following Articles of Merger:

     1.   Filed  simultaneously  with  these  Articles  of Merger is the Plan of
          Merger (set forth on Exhibit A attached hereto and incorporated herein
          by this  reference),  which has been adopted by GBO  CORPORATION  (the
          Surviving    Corporation)   and   LISTO,   INC.,   (the   Disappearing
          Corporation).

     2.   Effective  upon  the   consummation   of  this  merger  the  Surviving
          Corporation   will  change  its  name  to  that  of  the  Disappearing
          Corporation  and  henceforth  GBO  CORPORATION  will  become  known as
          "LISTO, INC."

     3.   The  address  of  the  known  place  of  business  of  the   Surviving
          Corporation is 39612 North Central Avenue, Phoenix, Arizona 85086.

     4.   The  name  and  address  of  the  statutory  agent  of  the  Surviving
          Corporation is Ralph Kinkade, 1233 Spartan Avenue, Carson City, Nevada
          89701.

     5.   A majority of the issued and outstanding shares of common stock of the
          Disappearing  Corporation held by its shareholders  voted in person or
          by  proxy  for the  Plan of  Merger.  A  majority  of the  issued  and
          outstanding   shares  of  the  Surviving   Corporation   held  by  its
          shareholders  voted in person or by proxy  for the Plan of  Merger.  A
          majority vote of the shareholders of the Surviving Corporation and the
          Disappearing Corporation is sufficient to approve the merger.

     6.   The effective date of the merger shall be June 1, 2003.


IN WITNESS  WHEREOF.  The  undersigned  have hereunto set their hands as of this
15th day of May, 2003.

     "Surviving Corporation"

     GBO CORPORATION,
     a Nevada corporation


     By: /s/ William D. O'Neal
         ------------------------------------
             William D. O'Neal, its President


     "Disappearing Corporation"

     LISTO, INC.,
     a Nevada corporation


     By: /s/ Robert Smart
         -------------------------------
             Robert Smart, its President