TABLE OF CONTENTS

§T

I. Executive Summary………………………………………………………………………………………………………………………………………………………………. 1

II. Business Case……………………………………………………………………………………………………………………………………………………………………….. 3

III. General Company Description…………………………………………………………………………………………………………………………………………...... 6

III. Products and Services…………………………………………………………………………………………………………………………………………………………….. 9

IV. Marketing Plan………………………………………………………………………………………………………………………………………………………………………. 13

V. Operational Plan…………………………………………………………………………………………………………………………………………………………………..... 29

VI. Management and Organization……………………………………………………………………………………………………………………………………………... 33

VII. Customer Lifetime Value………………………………………………………………………………………………………………………………………………………. 39

VIII. Startup Expenses and Capitalization…………………………………………………………………………………………………………………………………….. 41

IX. Financial Plan…………………………………………………………………………………………………………………………………………………………………………. 43

X. References ………………………………………………………………………………………………………………………………………………………………………........ 44

XI. Appendices………………………………………………………………………………………………………………………………………………………………………....... 45