Concrete Leveling Systems Inc (OTC: CLEV)

Concrete Leveling Systems, Inc. is a Nevada incorporated company that operates in two distinct business areas. The company fabricates and markets a concrete leveling service unit designed to raise flat concrete surfaces by pumping a lime water mixture under pressure. Simultaneously it pursues opportunities in the casino gaming hospitality and entertainment sectors through a potential acquisition of Jericho Associates, Inc. The firm’s headquarters are in Canton, Ohio and it does business locally under the trade name CLS Fabricating, Inc.

We anticipate revenue primarily from the sale of the concrete leveling service unit to contractors and construction firms. Should the Jericho acquisition close, the company expects to generate income from casino gaming operations, hospitality services, entertainment venues and related technology partnerships. At present the firm reports no employees and no backlog, indicating that revenue generation remains dependent on the completion of the acquisition and subsequent market development.

The company operates through the following segments.

• Concrete Leveling Division designs manufactures and markets a portable concrete leveling unit that mixes lime with water and pumps the mixture under pressure into pre drilled holes to raise concrete floors.

• Gaming and Hospitality Division focuses on casino gaming hospitality entertainment and leisure pursuits including opportunities in tribal and commercial casino markets in California and Nevada and seeks to develop or acquire casino gaming technology that blends traditional games with video game and social game elements.

Within the concrete leveling equipment niche the company competes with established manufacturers of mudjacking and slab lifting systems that serve similar construction repair markets. In the casino gaming hospitality arena the firm would face large integrated casino operators and specialized technology suppliers as competitors. Competitive advantages stem from the proprietary design of its leveling unit which offers a low cost mobile solution and from the potential synergies between its construction expertise and hospitality projects that may require new building development.

The company serves contractors and construction firms that need concrete repair and leveling services for its concrete leveling division. For its gaming and hospitality division the intended customers include casino operators hospitality venues tribal gaming enterprises and developers seeking casino related technology solutions.