Another "RAPING OF AMERICA" story. Form a shell company. Produce third tier merchandise the big boys have proven is dependable, producible, but most of all works. Sell cheap WITH a REBATE SCAM. Collect the rebates and spend the cash ASAP. Rack up the debt, all the while pay yourself massive amounts as CEO, protecting your personal butt at the expense of your company. Close the doors when the rollercoaster comes to an end. Go home and sulk in your multi-million $$$ mansion.