STOCKHOLDERS' EQUITY	6 Months Ended
STOCKHOLDERS' EQUITY	Jun. 30, 2011
Notes to Financial Statements
STOCKHOLDERS' EQUITY	NOTE L – STOCKHOLDERS' EQUITY Stock Split In August 2011, the Company reincorporated under the laws of the State of Nevada. In connection with the reincorporation, the Company became authorized to issue 120,000,000 shares, of which 100,000,000 shares are designated as common stock, $0.001 par value, and 20,000,000 shares are designated as preferred stock, $0.001 par value. All share and per share amounts for all periods presented in these financial statements and notes thereto, have been adjusted retroactively, where applicable, to reflect the reverse stock split. Common Stock: During the six months ended June 30, 2011 and 2010, the Company granted 112,500 shares and 36,000 shares of its Common Stock to non-employees for their services. These shares were recorded at their then fair value of $225,000 and $42,107, respectively. During the six months ended June 30, 2011, the Company issued 160,500 common shares and received gross proceeds of $321,000. No offering costs were incurred. Preferred Stock: In July 2011, the Company converted all of its outstanding Convertible Preferred Stock into 906,609 shares of the Company’s Common Stock.

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

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+ Details

Trellis Earth Products Inc S-1