SOUTHERN STAR ENERGY INC. - SSEY Securities Registration: Small Business (SB-2/A) Item 26 RECENT SALES OF UNREGISTERED SECURITIES

Item 26 RECENT SALES OF UNREGISTERED SECURITIES

On May 31, 2005, we issued 2,005,000 common shares to the following 32 subscribers at an offering price of $0.005 per share for gross offering proceeds of $10,025 in an offshore transaction relying on Rule 903 of Regulation S of the Securities Act of 1933. None of the subscribers were U.S. persons at that term is defined in Regulation S. No directed selling efforts were made in the United States by Surge, any distributor, any of their respective affiliates or any person acting on behalf of any of the foregoing. We are subject to Category 3 of Rule 903 of Regulation S and accordingly we implemented the offering restrictions required by Category 3 of Rule 903 of Regulation S by including a legend on all offering materials and documents which stated that the shares have not been registered under the Securities Act of 1933 and may not be offered or sold in the United States or to US persons unless the shares are registered under the Securities Act of 1933, or an exemption from the registration requirements of the Securities Act of 1933 is available. The offering materials and documents also contained a statement that hedging transactions involving the shares may not be conducted unless in compliance with the Securities Act of 1933.

Name of Stockholder	Number of Common Shares Subscribed
Stephane Bourke	50,000
Darcy Dormett	90,000
Colin Eaton	50,000
Elyza Hartnell	100,000
Rosalynne Hartnell	60,000
Aitch Johnson	60,000
Randy Jorgenson	50,000
Warren Kirschner	70,000
Christine Larsen	70,000
Lindsay LeCorre	40,000
Stephanie LeCorre	40,000
Morgan Minto	100,000
Jason Mooney	50,000
Michele Morfit	45,000
Jennifer Mutter	70,000
Melissa Mutter	70,000
Dallin Paul	80,000
Kevin Reuschel	50,000
Tawnya Ritco	70,000
Aaron Robinson	40,000
Domenique Rosenblum	40,000
Rodney Ruel	40,000
Hugh Shlosser	50,000
Adam Skulsky	50,000
Jade Stranaghan	90,000
Morgan Tedder	60,000
Leah Terhart	70,000
Byron Thompson	60,000
Cam-Linh Tran	60,000
Mike Verran	80,000
Nate Verran	90,000
Thomas Yeung	60,000

On April 22, 2005, we issued 1,500,000 common shares to Frank Hollmann at an offering price of $0.005 per share for gross offering proceeds of $7,500 in an offshore transaction pursuant to Rule 903 of Regulation S of the Securities Act of 1933. Troy Mutter is not a U.S. person as that term is defined in Regulation S. No directed selling efforts were made in the United States by Surge, any distributor, any of their respective affiliates or any person acting on behalf of any of the foregoing. We are subject to Category 3 of Rule 903 of Regulation S and accordingly we implemented the offering restrictions required by Category 3 of Rule 903 of Regulation S by including a legend on all offering materials and documents which stated that the shares have not been registered under the Securities Act of 1933 and may not be offered or sold in the United States or to US persons unless the shares are registered under the Securities Act of 1933, or an exemption from the registration requirements of the Securities Act of 1933 is available. The offering materials and documents also contained a statement that hedging transactions involving the shares may not be conducted unless in compliance with the Securities Act of 1933.

On April 12, 2005, we issued 4,000,000 shares to Troy Mutter at an offering price of $0.005 per share for gross offering proceeds of $20,000 in an offshore transaction relying on Rule 903 of Regulation S of the Securities Act of 1933. Troy Mutter is not a U.S. person as that term is defined in Regulation S. No directed selling efforts were made in the United States by Surge, any distributor, any of their respective affiliates or any person acting on

behalf of any of the foregoing. We are subject to Category 3 of Rule 903 of Regulation S and accordingly we implemented the offering restrictions required by Category 3 of Rule 903 of Regulation S by including a legend on all offering materials and documents which stated that the shares have not been registered under the Securities Act of 1933 and may not be offered or sold in the United States or to US persons unless the shares are registered under the Securities Act of 1933, or an exemption from the registration requirements of the Securities Act of 1933 is available. The offering materials and documents also contained a statement that hedging transactions involving the shares may not be conducted unless in compliance with the Securities Act of 1933.

On February 7, 2005, the date of incorporation of the company, we issued 50,000 shares to Troy Mutter at an offering price of $0.002 per share for gross offering proceeds of $100 in an offshore transaction relying on Rule 903 of Regulation S of the Securities Act of 1933. Frank Hollmann is not a U.S. person as that term is defined in Regulation S. No directed selling efforts were made in the United States by Surge, any distributor, any of their respective affiliates or any person acting on behalf of any of the foregoing. We are subject to Category 3 of Rule 903 of Regulation S and accordingly we implemented the offering restrictions required by Category 3 of Rule 903 of Regulation S by including a legend on all offering materials and documents which stated that the shares have not been registered under the Securities Act of 1933 and may not be offered or sold in the United States or to US persons unless the shares are registered under the Securities Act of 1933, or an exemption from the registration requirements of the Securities Act of 1933 is available. The offering materials and documents also contained a statement that hedging transactions involving the shares may not be conducted unless in compliance with the Securities Act of 1933.