Date Revised:
June 3, 2009

INVENTOR'S
SPRING COMPACTOR INVENTION
BUSINESS PLAN

Table of Contents

Cover Letter
Business Identification
Purpose
Description of Business
Marketing Plan

To Whom It May Concern:

The problem: human beings sleep on mattresses and mattresses - as a rule of thumb - are replaced via upgrade about once every ten years resulting in the old mattress becoming disposable. Our solution for those unwanted mattresses which contain steel springs and are headed for land disposal - legal or otherwise - is my spring compactor invention which offers a viable means to turn the steel springs into a valuable recyclable product resulting in total avoidance of the need to dispose of the unwanted mattress in a landfill.

I am seeking investors for the purpose of two separate goals.

The first goal is to sell to investors the non-exclusive United States Patent Rights to my Spring Compactor Invention for their manufacture and use in the United States, and the second goal is to sell to investors the exclusive foreign patent rights to my Spring Compactor Invention in individual countries.

To achieve these goals in the very high risk environment of the patent rights field, there are three major application processes which will occur. The first being the provisional patent application in the United States of America which has already yielded Patent Pending status in the USA (Task Completed in February 2009.) The second being the Paris Patent Treaty Conference application which at the time of this writing (May 20, 2009) is being prepared for submission via my Patent Attorney as this application will result in a singular centralized review of the patentability of the Spring Compactor Invention in over 100 countries. No patent and no patent application - the value here is that this review - if positive - greatly increases the likelihood of individual countries issuing patents. The last major patent rights application will be an individual country patent application for the country the investor chooses. I have or will use my money to achieve the first two major patent applications.

I am requesting that investors use their money to make individual country patent applications during the limited time frame for making foreign patent applications provided via the patent laws. As a minimum the foreign country patent application must be filed within one year of the date the United States Provisional Patent Application which was filed or February 2010. With a three month attorney application preparation requirement, any investor desiring foreign country patent rights for my Spring Compactor Invention must enter into an agreement with me prior to November 1, 2009. Note: the PTC application should extend this deadline a bit. Further, foreign country patent

application agreements between myself and investors will be made on a first come - first served basis. Once an investor has agreed to and paid the requested fees for patent rights to the Spring Compactor Invention in a given foreign country, said country is no longer available to other investors for the Spring Compactor Invention.

The sources of repayment to the investor are multiple cash flow streams and vary according to the investor's own status. For manufacturing investors, the repayment will include their direct manufacturing profits as well as product licensing fees. For cash investors, the repayment will include manufacturing royalty fees as well as product licensing fees. These repayments - on average - should occur over the life of the patent or about twenty years.

To keep the cost of initial investment to a minimum, especially for those countries where no patent is issued - the investor's risk, the emphasis in this agreement for residual income is placed upon the licensing fees over the life of the patent.

Investor, your consideration of this request will be appreciated, as it will be vital in the successful execution of our business plan, described in the following pages.

Should further information be required, please contact me at

Cordially,

/S/

Cecil Ray Taylor
Spring Compactor Invention Inventor

encl

Spring Compactor Business Plan

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Business Identification

1. The Missouri registered fictitious name of the business is Taylor Made Mail Order.

2. The business address is: 601 W 23^rd St S, Independence, Missouri 64055-1101.

3. The actual locations is the southwest corner of the intersection of 23^rd St and McCoy, in Independence, Missouri.

4. The telephone number is (816) 461-9110 or (800) 393-9097.

5. The business tax identification number is: 431142156.

6. This is a one man operation, Cecil Ray Taylor.

7. The Patent Attorney is Daniel Swayze, 3804 Clearwater Court, Plano, Texas 75025.

Phone: (972) 398-6934. (You may contact him on your dime not mine.)

8. My bank is Hawthorn Bank, 220 W White Oak, Independence, MO 64050.

Phone: (816) 252-5000.

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Purpose

1. With respect to the Spring Compactor Invention the goals of Taylor Made Mail Order are;

• •To sell non-exclusive patent rights to the invention in the United States, and

• •To sell individual country exclusive patent rights in foreign countries.

2. Taylor Made Mail Order is a registered fictitious name in the State of Missouri and is an on-going business. This is the third United States patent that Taylor Made Mail Order has marketed.

3. Previously Cecil Ray Taylor had two United States Patents, one for a miniature golf game and the other for a pole vaulter game. The pole vaulter game was also patented in Canada. While a limited patent experience was previously achieved, the lessons learned are already being applied in the marketing efforts for the Patent Pending Spring Compactor Invention. Education of the Inventor includes a Master of Science in Business Administration Degree from Boston University's overseas program (Obtained during Inventor's military career.) And, from 1980 through 2003, as a government civilian employee, the Inventor became quite aware of and involved in the United States federal grants program which is an essential funding element for those investors buying patent rights in the United States.

4. How much money will be needed. There are varying amounts needed depending upon what the Investor chooses to do and these rates are reflected in the pricing tables which can be found on the Internet at http://www.MattressRecycling.biz.

As to the Inventor's personal investment, the Inventor did pay for a working prototype machine which was tested out in the Inventor then Partner's warehouse located in Garden City, Missouri during the period of about March 2008 through December 2008. The Inventor has already paid for the Spring Compactor Invention Provisional Patent Application and Inventor's Attorney did file same in February 2009 - which gives the Inventor and any Investors the right to claim patent pending in the United States of America. The inventor has already paid his Patent Attorney's upfront fee to initiate preparation of the United States of America non-provisional utility patent application for the Spring Compactor Invention. And, Inventor is fully prepared to pay the remainder of his Patent Attorney's fees for filing the United States of America non-provisional utility patent application fee for the Spring Compactor Invention. And, the Inventor has fully paid his Patent Attorney's fee to make the Paris Patent Treaty Conference application.

Prior to Investors paying any fees to the Inventor for the Spring Compactor Invention patent rights - it is the absolute responsibility of the Investor to perform their own due diligence study.

• •For-Profit Investors desiring United States non-exclusive patent rights, due diligence needs to address the current legislated laws in the Investor's targeted area as mattress legislation varies from area to area and profitability can be optimized with supporting legislation to include mattress disposal fees, improper disposal fines, landfill restrictions, and/or new mattress recycling fees at time of consumer purchase, etc. As a bare bone minimum, due to the high cost of transporting mattresses, the Investor will most likely need legislative support levels adequate to cover mattress transportation fees to the Investor or their contractor's mattress recycling center. Absent supporting target area fee legislation the Investor will need to include monies necessary to implement an acceptable mattress fee legislation or alternatively seek to implement mattress recycling elsewhere where adequate support legislation is in-place.
• •Non-Profit organizations desiring United States non-exclusive patent rights, they are well advised as part of their due diligence study - to also seek supporting legislation in their target area. Non-profit organizations have access to government grants which can offset mattress transportation costs and buy equipment. Sheltered workshops have unique funding advantages for the low tech portion of mattress recycling that also creates jobs for certain workers who may not be hireable elsewhere.
• •For Investors desiring a specific foreign country exclusive patent rights, as a minimum their due diligence study must include evaluation of additional costs such as:
• •Foreign Country's requirements to manufacture a machine within a given time frame,
• •Translation fees for patents and patent drawings,
• •Foreign Country's required patent maintenance fees,
• •Any Foreign Country agent residency requirements,
• •In Country manufacturing capabilities and their contracting requirements,
• •Country requirements/restrictions on licensing fees,
• •Import rights obtained via patent rights in this specific foreign country,
• •Import duty rates of the foreign country,
• •Insurance requirements of the foreign country,
• •Patent Infringement Litigation requirements of the foreign country,
• •Taxation requirements of the foreign country,
• •Requirements of the foreign country to conduct business in their country,
• •Passport requirements - if applicable - to visit the foreign country,
• •Any Country specific patent fees or business fees not already mentioned.

5. How will Taylor Made Mail Order make use of these funds?

A. For Investors paying fees for non-exclusive patent rights to the Spring Compactor Invention within the United States of America:

(1.) An unspecified portion of the fee will be set aside to support future costs of the United States Patenting Process to include application fees, maintenance fees, infringement litigation fees, United States Patent Office inquiry response fees of our Patent Attorney,

(2.) An unspecified portion of the fee will be spent during the allowed period to apply for foreign patents which can be sold at a later date,

(3.) An unspecified portion of the fee will be spent to keep Taylor Made Mail Order viable over the life of the patent.

(4.) An unspecified portion of the fee will be spent on other applicable costs which become necessary in the future.

1. For Investors paying fees for the initial filing of exclusive patent rights to the Spring Compactor Invention within designated foreign country:

(1.) From the Investor paid fee -- the Patent Attorney's fee for filing an utility patent application - or its equivalent - in the Investor designated foreign county will be paid to the Patent Attorney.

(2.) From the Investor paid fee -- $3000 (USD) will be placed in the Taylor Made Real Estate Trust Account to cover the first $3000 of our Patent Attorney fees to future costs of responding to the foreign country patent office inquiries. (If any.) Should our Patent Attorney fees exceed $3000 to respond to the Investor selected foreign country patent office application inquiries - it will be the responsibility of the Investor to pay the actual additional Patent Attorney fees. Should our Patent Attorney fees fall short of $3000 to respond to the Investor selected foreign country patent office application inquiries - within 120 days of the Investor selected foreign country patent office's patent issuance - Taylor Made Mail Order will refund the difference between $3000 and the actual costs to the Investor.

(3.) From the Investor paid fee -- $3500 (USD) will be placed in the Taylor Made Real Estate Trust Account to cover the first $3500 of our Patent Attorney fees to future costs of translating the foreign country patent office utility patent application into the appropriate language. Should our Patent Attorney fees exceed $3500 to properly translate the Investor selected foreign country patent office application - it will be the responsibility of the Investor to pay the actual additional Patent Attorney and/or translation fees. Should our Patent Attorney fees and/or translation fees fall short of $3500 to translate the Investor selected foreign country patent office application into the appropriate language - within 120 days of the Investor selected foreign country patent office's patent issuance - Taylor Made Mail Order will refund the difference between $3500 and the actual costs to the Investor.

(4.) From the Investor paid fee -- $3500 (USD) will be placed in the Taylor Made Real Estate Trust Account to cover the first $3500 of our Patent Attorney fees to future costs of providing acceptable formal drawings to the foreign country patent office. Should our Patent Attorney fees exceed $3500 to providing acceptable formal drawings to the Investor selected foreign country patent office as part of the application process - it will be the responsibility of the Investor to pay the actual additional Patent Attorney and/or formal drawing fees. Should our Patent Attorney and/or drawing fees fall short of $3500 to providing acceptable formal drawings to the Investor selected foreign country patent office as part of the application process - within 120 days of the Investor selected foreign country patent office's patent issuance - Taylor Made Mail Order will refund the difference between $3500 and the actual costs to the Investor.

(5.) FUTURE costs requiring additional Investor funding for the exclusive patent rights in the Investor selected foreign country at a minimum include:

(a.) All foreign country patent maintenance fees.

(b.) All foreign country patent infringement litigation costs to include those of Taylor Made Mail Order and/or the Inventor.

(c.) All costs associated with doing business in the Investor selected foreign country to include royalty and licensing fee collection and forwarding to Taylor Made Mail Order and/or the Inventor.

(d.) All import/export licensing fees and actual duty costs associated with doing business in the Investor selected foreign country.

(e.) Payment of any and all required employee wages and/or insurance costs associated with doing business in the Investor selected foreign country.

(f.) Travel costs with reasonable per diem for Taylor Made Mail Order and/or the Inventor to attend any meetings and/or proceedings in the Investor selected foreign country and/or other Investor designated location when so requested via the Investor or his/her representative. (30 day advanced written notification required.)

(6.) From the Investor paid fee -- An unspecified portion of the fee will be spent during the allowed period to apply for additional foreign patents which can be sold by Taylor Made Mail Order at a later date,

(7.) From the Investor paid fee -- An unspecified portion of the fee will be spent to keep Taylor Made Mail Order viable over the life of the patent.

(8.) From the Investor paid fee --

1. For Investors paying fees for the exclusive patent rights to the Spring Compactor Invention within designated foreign country where Inventor has previously made patent application:

(1.) From the Investor paid fee -- $3000 (USD) will be placed in the Taylor Made Real Estate Trust Account to cover the first $3000 of our Patent Attorney fees to future costs of responding to the foreign country patent office inquiries. (If any.) Should our Patent Attorney fees exceed $3000 to respond to the Investor selected foreign country patent office application inquiries - it will be the responsibility of the Investor to pay the actual additional Patent Attorney fees. Should our Patent Attorney fees fall short of $3000 to respond to the Investor selected foreign country patent office application inquiries - within 120 days of the Investor selected foreign country patent office's patent issuance - Taylor Made Mail Order will refund the difference between $3000 and the actual costs to the Investor.

(2.) From the Investor paid fee -- $3500 (USD) will be placed in the Taylor Made Real Estate Trust Account to cover the first $3500 of our Patent Attorney fees to future costs of translating the foreign country patent office utility patent application into the appropriate language. Should our Patent Attorney fees exceed $3500 to properly translate the Investor selected foreign country patent office application - it will be the responsibility of the Investor to pay the actual additional Patent Attorney and/or translation fees. Should our Patent Attorney fees and/or translation fees fall short of $3500 to translate the Investor selected foreign country patent office application into the appropriate language - within 120 days of the Investor selected foreign country patent office's patent issuance - Taylor Made Mail Order will refund the difference between $3500 and the actual costs to the Investor.

(3.) From the Investor paid fee -- $3500 (USD) will be placed in the Taylor Made Real Estate Trust Account to cover the first $3500 of our Patent Attorney fees to future costs of providing acceptable formal drawings to the foreign country patent office. Should our Patent Attorney fees exceed $3500 to providing acceptable formal drawings to the Investor selected foreign country patent office as part of the application process - it will be the responsibility of the Investor to pay the actual additional Patent Attorney and/or formal drawing fees. Should our Patent Attorney and/or drawing fees fall short of $3500 to providing acceptable formal drawings to the Investor selected foreign country patent office as part of the application process - within 120 days of the Investor selected foreign country patent office's patent issuance - Taylor Made Mail Order will refund the difference between $3500 and the actual costs to the Investor.

(4.) FUTURE costs requiring additional Investor funding for the exclusive patent rights in the Investor selected foreign country at a minimum include:

(a.) All foreign country patent maintenance fees.

(b.) All foreign country patent infringement litigation costs to include those of Taylor Made Mail Order and/or the Inventor.

(c.) All costs associated with doing business in the Investor selected foreign country to include royalty and licensing fee collection and forwarding to Taylor Made Mail Order and/or the Inventor.

(d.) All import/export licensing fees and actual duty costs associated with doing business in the Investor selected foreign country.

(e.) Payment of any and all required employee wages and/or insurance costs associated with doing business in the Investor selected foreign country.

(f.) Travel costs with reasonable per diem for Taylor Made Mail Order and/or the Inventor to attend any meetings and/or proceedings in the Investor selected foreign country and/or other Investor designated location when so requested via the Investor or his/her representative. (30 day advanced written notification required.)

(5.) From the Investor paid fee -- An unspecified portion of the fee will be spent during the allowed period to apply for additional foreign patents which can be sold by Taylor Made Mail Order at a later date,

(6.) From the Investor paid fee -- An unspecified portion of the fee will be spent to keep Taylor Made Mail Order viable over the life of the patent.

(7.) From the Investor paid fee --

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Description of Business

1. Taylor Made Mail Order is a sole-proprietorship owned and operated by Cecil Ray Taylor.

2. Are we planning on building a new building? Only if the Spring Compactor Invention generates adequate funding to justify a new building to house future staff and be acceptable for International Investors and/or American Investors that demand a meeting place other than a table in a restaurant or rented meeting room. Current Taylor Made Mail Order facilities are perfectly adequate for one person Inventor type processes that do not include others. Our current main office is a former garage de-constructed and relocated and reassembled as a skid mounted barn shed. The neighborhood is an older part of town and safe. We are here because we were able to purchase this property back in the late 1970's then pay it off in the 1990's and we were able to obtain indoor office level rezoning.

3. What R&D and/or market research have you done?

Earlier, for the Garden City, Missouri mattress recycling facility, marketing research was conducted by the Missouri Enterprise organization. This study was made assuming that the $285,000 mattress steel spring shredding machine would work properly reducing the steel wire to lengths less than eight inches. The $285,000 machine worked absolutely perfectly for six mattresses and then shot craps. In rough terms, assuming 200 mattresses per day and free delivery (an error) of mattresses to the recycling location, it was estimated that the gross contribution to profit margin before taxes and insurance was going to be in the neighborhood of $2.5 million per year.

The Spring Compactor Invention is a good ole' country cooking approach to replacing the $285,000 machine. The prototype has already been constructed and has already out produced the $285,000 machine. Unfortunately, the recession hit just as the Garden City, Missouri mattress recycling facility was preparing to gear up to actual production using the modified prototype. The two Garden City companies providing facilities and labor for the prototype went bankrupt and now the prototype is moth balled in Garden City, Missouri.

4. What is your competition?

There are so called million dollar mattress grinder machines that grind up mattresses prior to placement in landfills. These machines eliminate the damage to landfill machinery which is a very good thing, but overall they do not reduce actual weight of material sent to the landfill and they fail to capitalize on the valuable recycling stream coming from mattress recycling.

Non-profits do capitalize on the valuable recycling stream coming from their manual mattress recycling. They fall short on capitalizing on the higher prices paid for properly resized and compacted scrap steel.

Absent government intervention, illegal road side dumping and landfill disposal will continue to be the most widely used form of competition to the Spring Compactor Invention. In fact the Spring Compactor Invention will lose here as in many places this form of competition is free or at least no extra charge imposed upon users.

5. Why will this business be successful and profitable?

Landfill space is at a premium and the Spring Compactor Invention will help divert mattress springs out of landfills saving landfill space while concurrently generating cash flow for the mattress recycling facility via scrap metal recycling.

Citizens just don't like the look of a warn out mattress with weeds and rats and mice and other rodents having mattress based homes just down the street from their residence.

Just like tires did earlier, up front fees to recycle mattresses will subsidize mattress recycling once the public and the politicians become aware of this capability.

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Marketing Plan

See attached Marketing Plan