NEGATIVES

1. Potential tax threat - Uncle Sam obviously feels left out - many businesses and corporations are concerned that new or additional taxes will be imposed that could discourage e-commerce.

2. Vigorous competition exists from both online digital publishers and traditional retailers.

3. Cliff Notes, the leader and dominant player in notes, course guides and test guide segments will obviously be tough to compete against.

4. Sufficient working capital will be needed for huge internet advertising expense and further product development. The company will need to place banner ads on various high-profile and high-traffic conduit websites.

FINAL EVALUATION

PMKY has the potential to be a huge success. Management has developed a very comprehensive business plan as well as formulated revenue and earning estimates for the next three years. The education industry is a $660 billion enterprise. The internet has the potential to be larger than the most ambitious growth estimates. Investor appetite for internet related issues is enormous and optimism is even greater than that. Yes, there will be many winners and losers during the next five years as the internet and e-commerce matures. The whole group demonstrates a wish list mentality, but astute investors cannot avoid the possibilities or profit potential. A portion of any diverse portfolio should be positioned, using speculative monies and diversifying within the large and growing group of internet "plays". One in ten may become a huge success. PMKY in our opinion may be Monkey Business for some, but may make the grade for seasoned speculators.

Special Note: If you decide to invest in PMKY, build a position over time. The float is only 900K which will result in volatile price swings.

PS: NASDAQ filing as soon as price hits $4.00 as required.