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The following is an excerpt from a 10KSB/A SEC Filing, filed by AEROTELESIS INC on 4/28/2005.

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Item 1. Business

OVERVIEW

aeroTelesis, Inc. (the "Company") is an international telecommunications company which intends to provide next generation telecommunications technologies and services. The Company's targeted application markets for its services include satellite communications, mobile communications, Voice over Internet Protocol (VoIP), and other broadband applications. At this time, the Company is targeting the launch of its technology and services in the global satellite and VoIP network services markets.

The Company's core technology platform is a licensed modulation method known as Ultra Spectral Modulation (USM). USM is a technology that significantly increases spectral efficiency in wireless applications and provides for high-speed and high-capacity networks at substantially lower cost relative to existing wireless technologies. USM is designed to avoid bottlenecks by providing data transmission channels with higher quality and throughput rates than those of conventional modulation techniques.

The Company intends to launch its first commercial service, VoIP network services, in the second half of 2004. It plans to deploy USM technology for use in satellite communications in 2005. aeroTelesis eventually plans to deploy wireless networks for mobile voice and data services utilizing USM in the manner that GSM (Global System for Mobile Communications) and CDMA (Code Division Multiple Access) have been utilized to deploy the majority of wireless networks existing today.

ORGANIZATIONAL HISTORY

Formerly known as Pacific Realm, Inc., the Company was incorporated in Delaware on August 26, 1968 as Continental Convalescent Centers, Inc. and was involved in the health care industry. The Company subsequently changed its name to Century Convalescent Centers, Inc., National Health Services, Inc., Carex International, Inc. and Medica USA, Inc. On July 6, 1984, the Company changed its name to "Pacific Realm, Inc." when it entered into the gold mining business. Those operations were ultimately unsuccessful and terminated. The Company was inactive and dormant from 1989 through 2000. During this period, the Company did not have revenues, operating profits or any identifiable assets attributable to any industry segment. In 2000, the Company began limited operations and began seeking opportunities to consult to companies interested in establishing telecom businesses in the Asia-Pacific region as well as in Latin America and other less-developed areas of the world.

In October 2003, the Company acquired all issued and outstanding shares of Aerotelesis Philippines, Inc. ("ATP"), a British Virgin Islands company, in exchange for the issuance of 75,000,000 shares of the Company's common stock to the sole shareholder of ATP, Nations Mobile Networks Ltd. ("Nations"), formerly known as Aerotelesis Ltd. ("ATL"). As a result of this transaction, ATP is a wholly-owned subsidiary of the Company and Nations now holds approximately 81% of the fully diluted outstanding shares of common stock of the Company.

The Company's headquarters are located in Los Angeles, California. The Company's primary mailing address is 1554 S. Sepulveda Blvd., Suite 118, Los Angeles, California, 90025. We can be reached by telephone at (310) 235-1727, and our website address is www.aerotelesis.com.

NEXT GENERATION TELECOMMUNICATIONS SERVICES

There are several next generation telecommunications applications that aeroTelesis is developing into a comprehensive portfolio of services that can be offered to several markets, all of which the Company believes to have substantial growth prospects.

Voice over Internet Protocol (VoIP) Network Services

The Company is targeting the launch of its first commercial services in the second half of 2004, beginning with VoIP network services delivering voice traffic for customers in the United States, Asia and other international markets. VoIP is an alternative to services provided by traditional telephone carriers. VoIP technology converts voice into data packets, sends the packets over data networks and reconverts them into voice at the receiving end. A VoIP network can be shared simultaneously by multiple users for voice, data and video unlike traditional telephone networks which use dedicated circuits for each telephone call. As such, VoIP networks are more efficient than a dedicated circuit network which is restricted by the traditional telephone network's one-call, one-line limitation. This improved efficiency creates cost savings that can be passed on to the consumer in the form of lower rates or retained by the VoIP service provider.

The VoIP industry has grown from the early days of calls made through personal computers. According to market research firm Insight Research, VoIP-based services will grow from $13.0 billion in 2002 to nearly $197.0 billion in 2007, representing a significant opportunity for VoIP providers. According to the World Trade Organization, at least half of its member governments around the world have committed to telecommunications deregulation, opening new markets and fostering competition with incumbent telecommunications providers.

The primary drivers of growth in VoIP are:

o the demand by consumers for lower cost phone service;
o the improvements in quality and reliability of VoIP calls fueled by advances in technology, development of the network, and increased supply of inexpensive bandwidth capacity;
o the continued deregulation of the telecommunications industries domestically and internationally, resulting in new market opportunities for VoIP services;
o the product innovations and increased amount of features, such as video conferencing and multimedia applications, among others, allowing VoIP providers to offer services not currently offered by traditional telephone service companies; and,
o the increasing demand for national and international long distance communication services driven by the increased mobility and globalization of the workforce.

As a result of these developments, consumers, enterprises and telecommunication service providers are utilizing and offering services based on VoIP. Consumers are using VoIP-enabled services, such as calling cards and IP telephones, to realize cost savings on national and international long distance calls. Enterprises are reducing telephony expenses by using VoIP to link their workforce within offices and around the world via privately secured, cost effective IP networks. VoIP enables telecommunication service providers to reduce their network costs and to deliver new value-added products and services that cannot be supported by traditional telephone networks.

Accordingly, the Company's first initiative will be to establish VoIP network services for customers in the United States and Southeast Asia. aeroTelesis is licensed by the U.S. Federal Communications Commission (FCC) under Section 214 of the 1996 U.S. Communications Act to provide international telephone service as a facilities-based international common carrier. The Company maintains network facilities in Los Angeles and plans to expand with additional Points of Presence ("POPs") in major cities in the U.S. and Canada. Additionally, aeroTelesis is in the process of filing for a Competitive Local Exchange Carrier (CLEC) license. The CLEC license would allow the Company to provide basic local exchange telecommunications services through its own facilities and/or leased facilities. In the future, the Company plans to launch VoIP services in the Philippines and Indonesia in conjunction with local partners in such countries.

Through existing network facilities, aeroTelesis currently has the capability to provide IP solutions to customers interested in subscribing to VoIP services. In future stages, aeroTelesis plans to expand its network to offer prepaid calling cards and other wholesale services that will provide international voice traffic termination capabilities. aeroTelesis intends to offer IP solutions for enterprise and other customers interested in maintaining their own network in-house.

We cannot assure you, however, that we will be successful in establishing additional POPs or in receiving approval for the CLEC license. We cannot assure you that we will be successful in eventually expanding our services to include prepaid calling cards and other wholesale services. We also cannot assure you that we will be successful in our plans to launch VoIP services in the Philippines and Indonesia with local partners or that we will be successful in generating significant future revenue for the Company from any of these partnerships.

USM Based Products and Services

Satellite Communications. In 2005, the Company, through its wholly-owned subsidiary aeroSat, Inc. ("aeroSat"), a Delaware corporation, intends to deploy USM technology for use in satellite communications services, focusing on fixed satellite and direct broadcast satellite (DBS) or direct-to-home (DTH) services in Southeast Asia and other key markets. In these target markets, the Company plans to deploy USM technology in the satellite systems of strategic partners with existing operations. Such systems, in general, comprise of an earth-orbiting satellite which has several transponders. Satellite transponders function as a receiver, amplifier and transmitter of microwave signals from and back to earth. A conventional transponder can typically provide several analog channels, 6 to 8 standard-definition digital TV channels, and 2 high-definition (HDTV) channels. Our preliminary test results indicate that USM technology can potentially be developed and integrated into existing satellite network infrastructure to provide numerous additional channels per transponder enabling current service providers to reduce total per transponder costs by a substantial factor and, therefore, would enable satellite operators to offer a greater variety of programming and services to customers at more competitive prices. Additionally, USM technology could make HDTV viable on a larger and more economical scale. HDTV is currently limited by the lack of bandwidth on conventional transponders.

According to consulting firm Futron Corp., the global satellite services market in 2003 was valued at $55.9 billion and has more than tripled in size from a total market value of $15.8 billion in 1996. Although the market for commercial satellite communications products and services experienced a slowdown during the last two years due to the global economic environment, we believe there are noteworthy opportunities emerging in the near future to provide high-speed satellite links, especially with the use of USM. We believe that the demand for satellite communication products may increase as a result of the following factors:

o World-wide demand for communications services in general, and broadband data networks in particular;
o Improving cost-effectiveness of satellite communications for many uses;
o Recent technological advancements which broaden applications for and increase the capacity and efficiency of satellite based networks; and,
o Global deregulation and privatization of government-owned telecommunications carriers.

Accordingly, aeroSat is currently beginning the commercialization process of a product which integrates USM into the existing satellite network infrastructure. aeroSat intends to either sublicense to or partner with satellite service providers for the use of USM technology in existing satellite systems and generate revenues via either a royalty or profit-sharing agreement with existing satellite operators.

We cannot assure you, however, that we will be successful in sublicensing or partnering with satellite service provider for the use of USM technology in existing satellite systems, nor can we assure you that we will be able to generate significant revenue from royalties and/or profit-sharing arrangements with such providers.

Commercial communications satellites are used for a variety of global communications applications, either as a substitute for or as a complement to the capabilities of terrestrial networks, including land and submarine fiber optic networks. With lower underlying costs using USM technology, satellite service providers will be able to provide fiber-optic-like capacity at very competitive rates. As such, the Company is focused on those segments of the satellite services industry which compete most directly with terrestrial networks. These segments include:

Fixed Satellite Services

Service providers in the fixed satellite services sector provide communications links between fixed points on the earth's surface. These services include the provision of satellite capacity between two fixed points, referred to as point-to-point services, and the simultaneous provision of satellite capacity from one fixed point to multiple fixed points, referred to as point-to-multipoint services. Point-to-point applications include telephony, video contribution and data transmission, such as Internet backbone connectivity. Point-to-multipoint applications include broadcast television and corporate networks. In conjunction with in-country strategic partners in our target markets, we expect to deploy USM technology for use in fixed satellite services in order to provide significantly increased capacity to telephone and Internet service providers, broadcast TV networks and corporate networks.

Broadband Services

Broadband satellite services can provide the much needed "last-mile", high-speed Internet access to customers in areas unserved or underserved by terrestrial alternatives, such as digital subscriber line (DSL) and cable. Next generation broadband satellite service providers are expected to create demand in the market through, among other things, the introduction of less expensive consumer hardware and new broadcast services (with the use of new spectrum, including the Ka-band frequencies) which aim to make transmissions cheaper and faster. Satellite operators today still face many technical and economic hurdles in effectively competing with DSL and cable, but nevertheless continue to push forward with broadband initiatives, an indication of their intent to increase their portfolio beyond broadcast TV services and into broadband Internet and voice services.

In conjunction with strategic partners in our target markets, we believe USM technology may provide consumers and enterprises broadband access through satellites at an affordable price and thereby stimulate demand for broadband satellite services.

Direct Broadcast Services (DBS)/Direct-To-Home (DTH) Services

Direct broadcast services (DBS), or direct-to-home (DTH) services, broadcast a television signal directly to consumers' homes and permit a high-quality broadcast of a large number of channels. Due to the point-to-multipoint capabilities of satellite, DBS has a competitive advantage in areas that do not have access to digital cable or high-quality terrestrial infrastructure. We plan to deploy USM technology, in conjunction with strategic partners in our target markets, in order to significantly increase satellite capacity to providers of DBS services as well as distributors of DTH programming.

Other Segments

While the Company is focused on those segments of the satellite services industry which compete most directly with terrestrial networks, the Company recognizes the application of USM technology in other segments which include:

Digital Audio Radio Services (DARS)

Satellite radio, or digital audio radio service (DARS), offers programmers a wide-reaching distribution platform for digital quality sound and numerous channels of programming. USM technology can be used to provide significantly increased capacity to providers of DARS.

Mobile Satellite Services

Mobile satellite services provide voice, data, global positioning system (GPS) and radio broadcasting services to mobile terminals. Recent efforts to develop mass market mobile satellite telephony systems using customized satellites have been largely unsuccessful due to problems with technology and slow customer uptake. USM technology could resolve such problems and re-stimulate customer uptake.

Mobile Voice and Data Networks. Through the deployment of USM technology, aeroTelesis aims to become a low-cost provider of high-quality wireless services. The Company is primarily focused on deploying USM technology in new mobile wireless voice and data networks in developing markets where there is significant opportunity for rapid growth due to low mobile penetration and substantial demand for basic voice telephony services. In such markets, which include Southeast Asia, Latin America, and select regions in the Middle East and Africa, USM aims to provide a technology "leap-frog" to an advanced generation of wireless services. More importantly, USM would provide for advantages, such as:

o Increasing voice and data capacity significantly with less network infrastructure
o Being able to deploy high-speed data and voice services using lower level frequencies which provide for greater signal propagation and more efficient network design
o Reducing capital expenditure for the implementation of a "greenfield" (brand new) network

These and other technical advantages created by the spectral efficiency of USM would enable the Company (and other mobile operators utilizing USM) to operate with a lower cost base, leading to more attractive pricing to potential customers. The cost-reducing benefits provided by USM would be attractive to the price-sensitive, "second-tier" consumers who represent a major market segment of developing countries. The value proposition of a USM mobile network is its ability to provide the mobile subscriber high network quality and premium services which are more competitively priced than what is currently offered by existing wireless technologies.

While the mobile telephone industry is well-established in the developed world, the mobile telephone industry in the developing world is still in its infancy. aeroTelesis believes that mobile telephony will grow rapidly in developing countries because of the poor quality of existing wire-line service, the unsatisfied demand for basic telephone service and the increasing demand from users who want the convenience of mobile telephones. In some countries, the mobile telephone network provides significantly improved access to the local and international wire-line network compared with the existing wire-line service. In addition, developing countries are expected to benefit both from better technology and lower equipment costs than those at comparable stages of market development in developed countries. Penetration rates (the number of subscribers per 100 people) are substantially lower in developing countries than in developed countries. Consequently, aeroTelesis believes that its target markets offer higher growth potential.

The Company is targeting the deployment of USM technology in new wireless voice and data networks in the 2005-2006 timeframe, beginning in the Philippines and followed by other countries in Southeast Asia, where there is an estimated existing population of over 600 million people. Because of the network efficiency that may be achieved by USM technology, infrastructure and maintenance costs are expected to be lower relative to traditional network infrastructure costs. This would allow the Company to price its services at a lower cost relative to existing competitors. The Company believes its low-cost value proposition will position the Company well to benefit from the increasing demand for mobile voice services in developing markets and to penetrate into the "second tier" customer bases in many of these markets.

The Company is also targeting utilization of USM in mobile services as an alternative to the existing GSM/GPRS and CDMA/CDMA EV-DO and EV-DV pathways to wideband CDMA. We expect to initially market USM as a new standard to emerging economies and, over time, as the technology matures and establishes greater market presence in these regions, we intend to eventually market USM to existing operators in first world markets as well.

The development of USM mobile products is occurring in parallel with our satellite products but is expected to take considerably more resources and time, given the complexity of additional factors present in mobile network environments.

We cannot assure you, however, that we will successfully deploy USM technology in new and existing wireless voice and data networks in the aforementioned countries and timeframe, nor can we assure you that USM will become a standard in either the emerging or developed economies. We also cannot assure you of the successful and timely development of USM mobile products, nor can we assure you that we will be able to generate significant revenue from the application of USM technology to the mobile communications business in general.

USM TECHNOLOGY

The core of the Company's wireless technology platform is a modulation technology known as Ultra Spectral Modulation (USM). USM is an acronym that has been adopted as the name for a family of ultra narrowband modulation technologies based upon minimum sideband modulation methods. USM is designed to substantially increase bandwidth efficiency, whereby high-speed data transmission rates can be achieved through narrow channels of bandwidth with low power consumption. USM is distinct and unrelated to existing modulations standards, including those of GSM and CDMA, and is believed to be more than just an incremental improvement for the provision of wireless services.

In its most recent demonstration of USM, the Company conducted a circuit board test exhibiting data transmission rates of 6 megabits per second (Mbps) in a channel 3.0 kilohertz (KHz) wide in a multi-channel environment with the presence of noise and interference.

The data transmission rate of USM surpasses traditional modulation techniques which deliver a maximum data throughput rate of a few kilobits per second (Kbps) in a 3 KHz channel. Comparatively, other wireless standards, such as GSM (TDMA) and CDMA, generally require larger frequency bandwidths of 200 KHz and 1.25 megahertz (1250 KHz), respectively, to deliver a few voice channels. W-CDMA (Wideband CDMA), a 3G technology that increases data transmission rates in GSM systems by using the CDMA air interface instead of TDMA, requires even greater bandwidth to deliver viable broadband-enabled services. We are currently leading an academic study to substantiate USM's novel approach to modulation technology.

The potential efficiency of USM is apparent in satellite communication applications. A typical direct broadcast satellite (DBS) operator will utilize geosynchronous satellites with transponders transmitting in the Ku-band frequencies with approximately 24 MHz to 27 MHz of bandwidth. With current technology, a Ku-band transponder with 24 MHz of bandwidth can support up to 8 standard-definition, digital TV channels, each transmitting up to 3 Mbps downstream. Uplink speeds are significantly lower. USM technology could provide at least 80 channels per Ku-band transponder, transmitting at least 6 Mbps downstream in channels that are up to 30 KHz wide. This represents a gain of at least ten times (10x) the typical number of channels and a doubling of transmission speeds provided on a Ku-band transponder today.

Furthermore, USM may reduce the cost of wireless infrastructure deployment because it can be used to transmit data that is "sandwiched" between existing frequency channels without causing interference (e.g., between digital cable channels), therefore increasing the available bandwidth that can be used by an operator. The spectral efficiency inherent in USM technology can enable aeroTelesis to deploy an advanced, next generation wireless network with markedly higher capacity at lower costs.

We cannot assure you, however, that we will be successful in commercializing USM technology in satellite and mobile communications applications, nor can we assure you that USM will gain the market acceptance required to generate significant revenue for the Company.

USM TECHNOLOGY LICENSES

Through the Company's acquisition of ATP in October 2003, aeroTelesis acquired the rights to deploy USM technology in the Philippines for wireless telecommunications services (such as wireless local loop and mobile voice and data networks). As a former wholly-owned subsidiary of Nations, the initial exclusive licensee of USM, ATP had been assigned the rights to deploy USM technology in the Philippines.

Furthermore, it was negotiated in the acquisition of ATP that aeroTelesis would be given the right of first refusal to make additional acquisitions of telecommunication licenses and/or operations from Nations for the following regions: Southeast Asia, South and Central America, and the Middle East. Any future acquisition would also include the right to utilize and deploy USM technology in any country that is directly related to the acquisition.

Subsequently in February 2004, aeroTelesis established a direct licensing relationship and agreement (the "License Agreement") with the developer and manufacturer of USM technology, Photron Technologies Ltd. ("Photron"). Pursuant to the terms and conditions of the License Agreement, aeroTelesis was granted a license to utilize and deploy USM technology for use in wireless telecommunication services (applicable to all international markets without restrictions), such as wireless local loop as well as mobile voice and data networks. It was agreed that the license to USM technology for wireless telephony would be exclusive to aeroTelesis and Nations. However, the License Agreement also granted aeroTelesis, solely, the exclusive rights to utilize and deploy USM technology for use in satellite communication networks.

In view of the semi-exclusive licensing relationship (for the use of USM in wireless telephony services) that aeroTelesis participates in with Nations, the Company and Nations entered into a Non Conflict and Cooperation Agreement (the "NC&C Agreement") in March 2004. Through the NC&C Agreement, the following principles were established:

o Nations reaffirmed its granting of a right of first refusal for aeroTelesis to acquire from Nations any wireless network, operation and/or license that Nations is able to secure or establish in Southeast Asia, South and Central America, and the Middle East;

o However, if aeroTelesis declines to acquire the operation or license, then Nations may allow aeroTelesis the opportunity to participate as a minority partner at a percentage to be negotiated at that time;

o aeroTelesis has the same rights to USM technology for the aforementioned territories and can seek to establish strategic partnerships in these territories without being in conflict with Nations;

o If Nations is able to identify and/or secure wireless telecommunication opportunities in other international territories and can establish a wireless network license to implement services, it may invite aeroTelesis to participate as either the lead or co-developer of the wireless operation; and

o As aeroTelesis has the exclusive license from Photron for the deployment of USM technology for use in satellite networks, Nations can introduce satellite-related opportunities to aeroTelesis; and if a license or satellite operation can be secured by aeroTelesis, then Nations will be compensated with a participation fee to be negotiated at that time. Furthermore, if aeroTelesis is unable to deploy the satellite operation because of possible country risks associated with the particular territory or other regulations that might prohibit its direct involvement in the country, then aeroTelesis is willing to consider a sub-licensing relationship with Nations, for which the terms and conditions will be negotiated at the appropriate time.

USM TECHNOLOGY COOPERATION & DEVELOPMENT

In conjunction with the License Agreement, aeroTelesis and Photron have also established a Technology Cooperation and Development Agreement (the "TC&D Agreement"). The primary scope of the TC&D Agreement comprises technology cooperation and development for USM products and systems that aeroTelesis intends to deploy in its target markets through its license from Photron. As each party has its own areas of expertise, aeroTelesis and Photron will work in cooperation and collaboration, as necessary and subject to the specifications and requirements that aeroTelesis needs for its wireless networks, to maximize their skills for the development of future generations of wireless products and systems based on USM.

Other principles established in the TC&D Agreement are as follows:

o As necessary and appropriate, aeroTelesis will participate in technical discussions and offer its suggestions and views on the commercial development of USM technology for aeroTelesis' networks. Photron will also encourage and/or request aeroTelesis' participation as and when it deems to be appropriate.

o The areas for technical cooperation and development will include but not be limited to the following: (a) product definition and design;
(b) systems integration; (c) identification of new applications and upgrading existing applications; and, (d) identification of new partnerships with other wireless technology companies.

o aeroTelesis will be available to provide technical advisory/consulting services for Photron with respect to the development of USM networks and assisting to make it into a new wireless standard, in the same manner that GSM and CDMA are known as predominant standards in the industry today. Such technical advisory/consulting services include, but are not limited to, the following activities: (a) technology validation; (b) technology analysis and reviews; and, (c) academic research studies.

GLOBAL STRATEGY

The Company's foremost objective is to ultimately capture a significant share of the global satellite and mobile wireless services market. The Company intends to differentiate itself with products and services that are designed, developed and commercialized to increase network efficiency and allow for a cost-effective transition to next generation networks.

Our strategy principally consists of the following:

o initially focusing on target markets in developing countries where our value proposition for lower cost next generation services would be more significant than in those markets where a significant amount of capital has already been committed to network expansion based on incumbent technology;

o lowering the deployment and utilization costs of satellite and mobile networks for our local partners and customers by leveraging our advanced technology and capabilities; and,

o offering our partners and customers an increased number of features and enhanced functionality.

We intend to implement our strategy by:

Capitalizing On Our Advanced Technology

We believe that the global satellite and mobile communications markets present a number of attractive opportunities for which we can apply our advanced technology and capabilities. In the future, we plan to develop new products and enhance existing products by leveraging our technology and capture a significant share of these anticipated growth opportunities.

Emphasizing Operational Efficiency and Financial Performance

We place a strong emphasis on operational efficiency and financial performance. We believe that having this operational focus is essential to our future success in achieving profitability while continuing to grow the business. As part of this emphasis, we plan to devote significant time and resources to key components of our business, including defining wireless applications and platforms for USM technology, maintaining strong customer relationships, establishing strong local market partnerships, maintaining foresight in research and development efforts, and expanding our markets. We expect our strong emphasis on operational efficiency and financial performance to be a key factor in our success.

Leveraging Strong Partners in the Countries where we Operate

We intend to operate primarily through joint ventures with prominent local business partners, with which we jointly exercise management control. While the day-to-day management of our operations will be the responsibility of the local management team, key personnel of operations will be appointed in co-operation with our partners. We intend to actively manage our operations through:

o recruitment and selection of local management, which is subject to the approval of aeroTelesis' Board of Directors;
o development of business plans in conjunction with local management;
o development of network design and expansion plans with local technical management;
o leveraging local partner access to local capital markets; and,
o supervision and support by our internal auditors and administrative personnel.

TARGET MARKETS AND CUSTOMERS

VoIP Network Services focused on traffic between the US and Developing Countries

Asia-Pacific

In the Asia-Pacific region, VoIP services are expected to be popular, given high public switched telephone network (PSTN) tariffs, especially international calls, which are traditionally used to subsidize local calls. The rapid growth of VoIP services in the Asia-Pacific region can be attributed to the gradual dismantling of monopolies in the telecommunications sector in most markets. Many Asian countries do not have a well-developed infrastructure, particularly in Southeast Asian countries including the Philippines and Indonesia. Hence, the potential for VoIP development is expected to be greater in such countries.

In the Philippines, Indonesia and other regions in Southeast Asia, the Company is planning to launch international IP network services in conjunction with local partners to provide voice traffic services, domestically as well as internationally between those countries and the U.S. in late 2004. We cannot assure you, however, that any of these partnerships will result in significant future sales for the Company.

Latin America

Gartner Dataquest estimates VoIP revenue for the Latin American region to grow from $300 million in 2002 to $5.4 billion by 2007. In Latin America, the Company has been in discussions with several major telecommunications service providers regarding the potential integration of our IP network services into their existing terrestrial and wireless networks. aeroTelesis is currently in discussions with a potential customer in the Central American region and is undergoing an initial test of our service and equipment before a more extensive field trial is conducted. We cannot assure you, however, that any of these discussions will result in future sales for the Company.

Global Market Deployment of USM with a focus on Developing Markets

While our products and services are expected to ultimately be deployed and implemented throughout the world, we intend to initially focus on emerging economies in Southeast Asia and Latin America. Our business strategy hinges on initially focusing on target markets in developing countries where our cost-reducing value proposition would be more significant instead of markets and countries in which a significant amount of capital has been committed to network expansion based on incumbent technology. There is a larger mass of subscribers that has been left untapped in these markets and such customers would be attracted to more cost-effective mobile services. We also intend to target markets where terrestrial networks are less well-developed and where alternative communications infrastructure, including satellite and fixed wireless or mobile networks, are widely adopted.

We are currently focused on providing USM technology for use in satellite and mobile services in the following countries:

o Philippines
o Indonesia
o El Salvador

Satellite Services Market

According to consulting firm Futron Corp., the global satellite services market in 2003 was valued at $55.9 billion and has more than tripled in size from a total market value of $15.8 billion in 1996.

In the Philippines, we are in discussions with a major domestic satellite company regarding the potential integration of USM technology into their network to increase transponder capacity, establish backhaul services that would be competitive with fiber, and other potential applications. We cannot assure you, however, that these discussions will result in significant future sales, if any, for the Company.

In Indonesia, the Company is negotiating an agreement with a major reseller of domestic satellite services concerning the potential deployment of USM technology to deliver broadband Internet services through their satellite network. We cannot assure you, however, that these negotiations will result in significant future sales, if any, for the Company.

Mobile Communications

Philippines

In the Philippines, Gartner Dataquest expects mobile telephone penetration to grow from 19.5% in 2002 to 29.8% in 2007. Mobile telephone service revenues are expected to grow from US $1.3 billion in 2002 to US $2.4 billion in 2007.

The growth in mobile telephone services in the Philippines is expected to be driven primarily by:

o Increased availability of prepaid services and enhanced attractiveness of prepaid services through the introduction of value-added services previously available only for postpaid services
o Falling costs of mobile services, facilitating fixed-to-mobile substitution
o Entrance of new service providers in this market and expected promotions and price competition making mobile services more affordable and further expanding the addressable market

With respect to mobile wireless services, the Company is collaborating with an established local partner that intends to deploy a new USM wireless voice network that would be competitive with incumbent GSM service providers. The Company anticipates this network to commence field trials in the 2005-2006 timeframe. We cannot assure you, however, that we will be successful in eventually commencing field trials with this partner.

SALES AND MARKETING

The Company is planning to deploy its services in partnership with satellite service providers, potentially licensing USM to a satellite operator, or launching new mobile voice networks jointly with local partners. The Company expects to generate revenues via either a royalty or profit share agreement with customers.

We plan to develop strategic relationships with major telecommunications equipment manufacturers in China and elsewhere in Asia and intend to leverage their relationships with existing satellite and mobile service providers to jointly deploy next generation network services. We intend to deploy our products and services on either a regional or worldwide basis with such partners and intend to leverage their highly trained technical support teams in order to provide support to customers who utilize our services. We cannot assure you, however, that we will be successful in deploying our products or services on either a regional or worldwide basis with our partners and through their relationships.

RESEARCH AND DEVELOPMENT

The wireless communications industry is continually evolving through rapid changes in technology. This requires a consistent scientific and engineering effort to enhance existing products and services as well as develop new advanced products and applications. The Company believes that its future success depends on the ability to quickly adapt to the rapidly changing satellite and mobile wireless communications environment and the market trends for next generation services. Therefore, the continued timely development of strategic products and services is essential in maintaining the Company's competitive advantage. Currently, the VoIP as well as the USM-based products and systems are being developed by and in conjunction with our technology providers, including Photron and others.

In the next few months, the Company intends to conduct additional demonstrations, technology validation exercises, and field tests under different satellite-oriented criteria designed to simulate a "real world" environment.

In future stages, aeroTelesis plans to create additional in-house technical resources and expertise to expand its research and development and engineering base. A substantial portion of the research and development efforts will be dedicated towards the creation of new products, applications and services for our growing target markets. We cannot assure you, however, that we will be successful in the continued development of USM or that we will be successful in the creation of new products, applications and services based on USM technology.

The Company did not expend any funds for research and development in the fiscal years ended March 31, 2003 and 2004 beyond the stock it issued in connection with the acquisition of ATP which had acquired the USM license which was valued at $1,612,225. The Company anticipates that its research and development costs for the fiscal year ended March 31, 2005 will be significant but cannot estimate how much it will be at this time. Many factors will determine how much research and development costs the Company will have to bear including the results of planned future tests of the technology as well as new applications the Company may wish to develop. The Company anticipates that its research and development costs will continue to increase over the next several fiscal years as the Company proceeds with its attempts to commercially exploit its USM technology license and attempts to commence revenue producing operations.

SUPPLIERS

In order to effect the deployment of USM technology, aeroTelesis intends to rely on strategic partners who will collaborate on the commercialization of digital signal processing (DSP) chips and application-specific integrated circuits (ASICs) that can be embedded in existing and future mobile base station and handset equipment. We cannot assure you, however, that our strategy of relying on strategic partners to collaborate on commercializing DSP chips and ASICs will be successful.

COMPETITION

We will compete in the satellite and mobile communications equipment and services market, providing solutions for transporting data, voice and video traffic across traditional and IP based networks.

As we expand into our target markets, we will face competition from both existing and new competitors, including existing companies with strong technological, marketing and sales positions in those markets.

Our principal competitors within our currently targeted markets include the following:

Satellite Equipment and Services

Equipment: Hughes Network Systems, Gilat Satellite Networks Ltd., and ViaSat, Inc., among others, each of which offers a broad range of satellite communications products and services.

Services: Global competitors in the satellite services industry include PanAmSat, Intelsat, SES Global, and New Skies Satellites N.V. Regional competitors in Asia and Latin America include Asia Satellite Telecommunications Company Limited (AsiaSat) and Satelites Mexicanos, S.A. de C.V. (SatMex), among other satellite service providers established by the governments of many of the countries in the region.

Mobile Equipment and Services

Equipment: Global competitors include major technology developers, such as Qualcomm; major semiconductor companies, such as Texas Instruments, STMicroelectronics, VIA Telecom, NEC, Infineon and Philips; as well as major telecommunication equipment companies such as Motorola, Nokia, Ericsson and Matsushita. Additionally, many handset and base station manufacturers in Asia such as Samsung and UT Starcom present competition to the Company. The Company also faces competition from start-up ventures offering alternative next generation broadband wireless technologies.

Services: Competitors include mobile carriers in the developing economies, including UT Starcom-affiliated Xiaolingtong network, Millicom Inc.'s network of local partners in Asia and Latin America, and incumbent carriers in the emerging economies among others.

In partnership with local satellite service providers, we expect to compete with certain services and products offered by providers of terrestrial fiber optic networks, both on land and submarine. Although we compete with land-based and submarine fiber optic network providers for the transmission of video, voice and data, we believe that satellites have certain distinct advantages over fiber optic cables in both developed and underdeveloped areas of the world. In developed areas, satellite service providers enjoy a significant competitive advantage over fiber optic cables because satellites provide point-to-multipoint broadcasting services and the ability to bypass shared and congested terrestrial links, thereby enhancing network performance. In underdeveloped areas, the population density is often not substantial enough to warrant the investment required to build fiber optic networks. For example, for a cable company to cost-effectively offer cable television services and Internet services in an underdeveloped region, it requires a critical mass of serviceable homes to connect to the local cable head-end. Satellite service providers are not similarly constrained in underdeveloped regions.

The disadvantages of using satellites versus fiber optic cables include:

o the proneness of satellites to electromagnetic and other physical and environmental interference, including attenuation due to heavy rain;
o the inherent latency of the communication caused by the long distance a satellite signal has to travel while in transmission; and,
o security and privacy issues as satellite communications that are intended for only one destination are broadcast so that an entire region can receive them and can potentially be intercepted by an unintended party. Digital encryption of satellite data has been able to address this concern to a certain extent.

GOVERNMENT REGULATION

The international communications environment is highly regulated. As we expect to provide satellite and mobile communication services in conjunction with local partners in our target markets, we will likely be subject to the regulatory authority within those markets, including, but not limited to, the U.S. government (primarily the FCC) and the national communications authorities of the countries in which our local partners and we operate. The laws and regulatory requirements relating to satellite communications and other wireless communications systems vary from country to country. Some countries have substantially deregulated satellite communications and other wireless communications, while other countries maintain strict and often burdensome regulations. The procedure to obtain these regulatory approvals can be time-consuming and costly, and the terms of the approvals vary for different countries. In addition, in some countries there may be restrictions on the ability to interconnect satellite communications with ground-based communications systems.

In addition, some of our products are incorporated into wireless communications systems that are subject to regulation domestically by the FCC and internationally by other government agencies. Regulatory changes, including changes in the allocation of available frequency spectrum and in the commercial and military standards which define the current networking environment, could materially adversely affect our operations by restricting development efforts by our customers, making current products obsolete or increasing the opportunity for additional competition. Changes in, or our failure to provide products in compliance with, applicable regulations could materially harm our business. In addition, the increasing demand for wireless communications has exerted pressure on regulatory bodies worldwide to adopt new standards for these products, generally following extensive investigation and deliberation over competing technologies. The delays inherent in this government approval process have in the past caused and may in the future cause the cancellation, postponement or rescheduling of the installation of communication systems by our partners, which in turn may have a material adverse effect on the sale of our products to the customers.

EMPLOYEES & CONSULTANTS

As of March 31, 2004, the Company had three (3) employees, including one (1) in network engineering and research and development, and two (2) in corporate, administration and production coordination. The Company also had six (6) consultants, including two (2) in network engineering operations; one (1) in marketing; one (1) in corporate finance; and two (2) in corporate communications and investor relations.

It has been the Company's policy to initially engage the services of consultants for a period of three (3) to six (6) months probation prior to extending an offer for a full-time employment position. We expect that most, if not all, of these consultants will transition into Company employees in the coming months. Furthermore, the Company is continuing to build its management team, but plans to expand its staff at a measured pace in order to limit corporate overhead.

None of our employees are covered by a collective bargaining agreement and we have never experienced any strike or work stoppage. We believe that our relations with our employees and consultants are good.