Do your own DD and make your own decision.
Preliminary Due Diligence

I have done my preliminary due diligence on BGR Corp (BGRR). Based on conversation I had with the company, investor relations and transfer agent representatives via emails and phone calls.

1. They have 100,000,000 authorized shares.

2. They have 23,203,800 outstanding shares.

3. They have 7,293,938 free trading shares in the float.

4. All company officers hold restricted shares.

5. All officers do not sell their shares into the float at this time.

6. STOCK DIVIDEND - Every three shares held an extra share will be issued to all shareholders of record on May 15, 2004 (because May 15 falls on Saturday, May 14 is a record of date). As an example, a shareholder of record May 15, 2004, with 10,000 shares would receive an additional 3,333 shares. review dividend information at http://biz.yahoo.com/bw/040416/165559_1.html

7. To qualify for a stock dividend, investors need to purchase stock before May 11th’s market close.

8. In response to this question “What if I sell on May 12, 13, or 14, would it qualify an investor of a stock dividend? According to the company representative’ statement “ We cannot guarantee you would receive the stock dividends after May 11th’s market's close.”

9. If you are holding the company’s stock until after May 14th as a record of date (since May 15th falls on a Saturday), the dividends will then be deposited into your brokerage account. However, it depends on your broker. It could take up to 15 business days.

10. The dividend shares are free trading. So, if you are holding unrestricted shares, you will receive corresponding unrestricted shares.

11. The Company expects revenues before this quarter ends. Currently, the Company has little or no liabilities. This report will be reflected in the upcoming 10Q.

12. As for the Company’s future acquisition and or product development: BGRR is currently looking at an Asian concept as a potential take-over/innovative product.

13. In response to this question “How many employees does BGRR have? According to the Company representative, "Since we are basically a holding company we currently have the officers and directors who are working without payroll. However, as we expand we will add new employees, but numbers will always be minimal.”

14. The Company's new address: 5080 N. 40th Street, Suite 103 Phoenix, AZ 85018.

15. The Company is a Nevada Corporation.

16. The Company’s law firm: Law Offices of Harold P. Gewerter, Esq., Ltd, 5440 West Sahara Ave., Suite 202, Las Vegas, NV 89146. Their phone number is (702) 382-1714. Patrick Deparini is the Company's personal contact at the law firm.

17. The Company’s auditing firm: Epstein, Weber & Conover, P.L.C., 8950 E. Raintree, Suite 200, Scottsdale, AZ 85260. Their phone number is (480) 444-3424.

18. The Company's transfer agent: Pacific Stock Transfer, 500 E. Warm Spring Rd., Suite 240 Las Vegas, NV 89119. Their phone number is (702) 361-3033.

19. The Company’s upcoming PR will come out VERY SOON.

Disclaimer: You should be aware of the risks inherent in the stock market. Past performance does not guarantee or imply future success. You cannot assume that profits or gains will be realized or that any recommendation made will be profitable. Do your own DD. You make your own decision. Consulting with your licensed broker / lawyer.
BGRR Part 1

Research, Report & Profiling Services
by IPOdesktop.com

BGR Group

Stock symbol: OTC BB:BGRR.OB
Average daily volume 102,541
Stock price 4/14/04: $.27
Common shares (4/14): 22,013,800
52-week price range: $0.13 - $.90
Equity market capitalization: $5.94 million

Recent News Stock Price Chart SEC Filings

Listen to the Interview with CEO Brad Miller
(April xx, 2004)

SUMMARY
. Through a combination of corporate-owned stores and franchising, BGR expects to grow its stable of brands very quickly to become leaders in multiple categories.
. BGR Group acquires new innovative fast-casual and casual dining restaurant concepts, develops them into a profitable working design, and franchises them across the country.
. The franchise industry has entered a period a fast growth: franchisees can't be outsourced; and success rates are higher than for non-franchised operations.
. Food franchises represent the fastest growing segment in the franchise industry.
. BGR Group is managed by a team with extensive experience in professional restaurant design, franchising, and restaurant management.

Address: BGR Corporation, 5080 North 40th St, Suite 103, Phoenix, AZ 85018
Telephone: 602-443-2300
Web Site: http://www(dot)bgrcorporation(dot)com
State or other jurisdiction of incorporation or organization: Nevada
Independent Auditors: Epstein, Weber & Conover, PLC
Investor contact: Peter Matousek, 503-332-9675, ir@bgrcorporation(dot)com

MARKET
. Restaurant industry sales are forecasted to increase 5.2 percent to $399 billion and 4% of the U.S. gross domestic product, and food franchises are a key part of a growing multi-billion dollar industry.
Fast-casual market
Growth and size
. Fast-casual is the fastest growing segment (source:Chicago-based research firm Technomic Inc.)
. The fast-casual North American segment represents $9 billion out of the $128 billion fast-food industry
. The fast-casual market has been grew 17.7% last year , leading restaurant growth (Technomic)
. The fast food segment, in comparison, last year grew 3.3% (Technomic).
. This trend has been growing rapidly over the last 10 years as an increasingly restaurant-fed population looks for a healthier, more comfortable alternative to fast-food for its daily diet.
. Analysts predict the popularity of this trend will also put it first in annual growth over the next five years.
Demographics
. Fast-casual is getting a boost from 18-34-year-olds, who represent about 37% of fast-casual customers, a demographic that usually buys the most fast-food, according to NPD Group.
. As many as half of fast-food patrons eat at fast-casual chains, which also include Baja Fresh, Corner Bakery, Panera Bread, Pei-Wei.
The fast-casual experience
. Fast-casual dining combines fast service with fresh, quality food, usually made-to-order, and served in a more up-scale environment than a typical fast-food restaurant.
. Locations may feature anything from Tuscan style outdoor cafe themes to contemporary urban dinner motifs, and most likely feature a bar and table service.
. The emphasis is on quality, freshness and excellent value. For this enhanced meal experience, consumers have shown a willingness to pay a marked premium. The average fast-casual lunch meal price is between $7 and $9, with typical dinner checks running $12 to $15.

FRANCHISING -- A BIG BUSINESS
According to the International Franchising Association
. Franchises will generate more than 1 trillion dollars in sales this year
. While franchises only account for 8% of all retail stores, they claim over 40% of all retail revenue
. Franchises currently employ more than 8.5 million Americans
Franchisees succeed
. According to statistics from the U.S. Department of Commerce, less than 5% of franchise outlets fail annually

BGR GROUP'S CURRENT FRANCHISING CONCEPTS
. KoKoPelli Mexican Grill, a fast-casual Mexican restaurant specializing in made-to-order big burritos, tacos, and other Mexican favorites. Customers choose from freshly grilled chicken, steak, shrimp and fish and proceed down the ordering line while their order is being prepared in front of them. For those customers that are concerned about their health and waistline, KoKopelli's offers a "Heart Smart" menu and is currently looking to add an Atkins friendly menu as well.

Expects to start franchising KoKoPelli Mexican Grill in Arizona in May, going national June.

. Cousin Vinnie's Italian Diner, full-service fast-casual, high-end restaurant. Positioned closer to casual dining than the typical fast-casual format.

Cousin Vinnie's is a Roman-inspired country-style Italian diner offering appetizers, made-to-order pasta dishes, thin crust pizzas, special meats, Italian ribs, fish and rotisserie chicken (delivered fresh, never frozen), paninis, soups, salads and desserts all made to order in the customer's full view, in a casual, sophisticated, upscale country-style setting that is incredibly fresh and consistently satisfying. Because it is positioned closer to casual dining than the typical fast-casual format, daily checks will average more than $20 per person daylong, with a solid lunch business having an $8-$9 average check. The typical square footage is 2,800-3,200 square feet, with seating for 85-110 inside and 30 in a patio setting. It offers a unique niche in dining. As a full-service fast-casual restaurant, it is positioned well above its competitors with regard to atmosphere, quality and convenience. It has centered itself on the growing health trends created by the baby boomer generation and in association with well-known and internationally accepted products, pasta and pizza. Cousin Vinnie's will deliver on all the important elements of value, quality, price and convenience differentiating the company from chain operations. There is no national player that has entered the "full-service/fast-casual" pasta/pizza segment, providing Cousin Vinnie's a great opportunity to capture a large market-share before others enter the arena.

Expects to start franchising Cousin Vinnie's Italian Diner in Arizona in June, going national in July.

. Pauli's Home of the Steak Burger, positioned closer to casual dining than the typical fast-casual format, enabling Pauli's to average well above the typical fast-casual price points. Pauli's is designed for end-cap and/or in-line locations with the typical square footage being 2500-3000 sq./ft, and seating for 70-90 inside and 30 in a patio setting. The principal feature of the restaurant is their special blend of top sirloin SteakBurgers, sized to their specifications, and delivered fresh, never frozen. They serve all sandwiches on fresh-baked buns, baked fresh daily in each store. Pauli's offers a unique variety of foods beyond SteakBurgers, such as mesquite-grilled ribs, mesquite-grilled chicken breast sandwiches, gourmet salads, homemade hearty soups, beer & wine, and hand dipped milkshakes & sundaes all made to order in the customer's full view, in a casual, upscale setting. All designed to contribute to a diverse guest mix and high guest frequency.

Expects to start franchising Pauli's Home of the Steak Burger in Arizona, going national October.
BGRR Part 2

STRATEGIC PARTNERS
American Restaurant Development Corporation (ARDC)
BGR Corporation has contracted with American Restaurant Development Corporation (ARDC) to grow restaurant concepts into a fully viable franchise system and to expand each restaurant concept nationwide. The management of ARDC has been active in franchising for over ten years.

ARDC has opened or sold the rights to others to open over 1,000 units, generating over $400 million in cumulative sales. In doing so, they built a database of highly qualified franchisees and created systems and models to guide the franchises through the startup phase and ongoing processes.

The Beilman Group
. The Beilman Group believes it is the premier procurement service company specializing in the U.S. food industry.
. BGRR expects that The Beilman Group will save each franchise concept between 2-4% on the total cost of purchasing.

FINANCING
$500,000 closed in February is being used to launch
. KoKoPelli Mexican Grill, a fast-casual Mexican restaurant specializing in made-to-order big burritos, tacos, and other Mexican favorites
. Cousin Vinnie's Italian Diner, full-service fast-casual, high-end restaurant. Positioned closer to casual dining than the typical fast-casual format.
. Pauli's Home of Steak Burger, positioned closer to casual dining than the typical fast-casual format, enabling Pauli's to average well above the typical fast-casual price points.
. Funds are being used for infrastructure costs of each concept, such as uniform franchise offering circular, operations manuals and training manuals, which are needed to aggressively start franchising KoKoPelli, Cousin Vinne's, and Pauli's.

GROWTH PLAN
• Offer high quality, imaginative menu items
• Create a fun, festive and memorable dining experience
• Provide an exceptional dining value with broad consumer appeal
• Deliver strong unit economics
• Pursue disciplined restaurant and franchise growth
• Build awareness of BGR brands
• Continue to capitalize on favorable lifestyle and demographic trends, including the expected increase in consumption of food away from home

MANAGEMENT AND RESOURCE TEAM
Bradford Miller, BGR Chief Executive Officer/President. In 2001 Mr. Miller consulted with a Northern Virginia start-up restaurant company named MOSELEY’S BURGERS. Moseley’s was a casual theme restaurant concept. Mr. Miller’s responsibilities included advising partners on profit and loss, design and construction, equipment, menu and marketing. Responsible for Human Resources, including Staffing and Training labor and salaried management. Dealt with government agencies to facilitate the opening and procedures for proper, safe operations. Procurement and Negotiation of vendor contracts. Developed operational systems for the company originally planning to expand and franchise. From 1997-2000 Mr. Miller was Founding Partner and Vice-President of Big Image Graphics in Richmond, Virginia. Provided Leadership in Research of the industry equipment and products, site selection, and facilities. Responsible for Human Resources, Quality Assurance, Plant Administration including Facility and Equipment Maintenance, Procurement of Equipment, Furnishings, Raw Product, and Services. Provided leadership, advice, and direction to all departments of the company as sales of printing of large advertising and specialty graphics grew from $900,000 in 1998 to over $5 million in 2000. Mr. Miller was President and Owner of a McDonald’s Restaurant Franchise/Fran-Mar from 1980-1996. Mr. Miller worked up to Store Manager, Multi-Unit Supervisor, Human Resources/Training Manager, and V. P. before purchasing the company. Named "Outstanding Store Manager" in Washington, D.C. region, 1981. Attended Hamburger University in 1981 and 1987. Managed the start-ups, staffing, and initial operations of multi-unit McDonald’s franchised restaurants and oversaw the continuing development and operations of the restaurants. Directed equipment and facility maintenance and replacement, improvements, additions, and remodeling. Directed staffing, development, and training of store managers and developed training classes. Responsible for funds management, long-term corporate planning, and marketing plans. Mr. Miller has a BS in Business Administration from Auburn University.

James Medeiros, BGR Executive Vice-President. Mr. Medeiros has over twenty-four years experience in the restaurant industry. He has worked in all restaurant capacities up to General Manager, to include HUGGO’s Restaurant in Kailua Kona, HI from 1979-1989, 1989-1991 Restaurant Unlimited dba Ryan’s Parkplace, 1991-2002 Roy’s Restaurant. His duties included operations, staffing, menu planning, inventory control, scheduling, training, new store openings. Mr. Medeiros has been President of Fathom Business Systems, a POS company for the restaurant industry from 2000-2004.

Robert Clasby, ARDC President. Former Executive Vice-President and Director of Franchise Development and Sales for Restaurant Development Company from 2002-2004. Mr. Clasby was responsible for selling development agreements for over 500 franchised restaurants with three different concepts. Prior to Restaurant Development Company he worked for US Franchise Systems, Inc from 1995 to 2001. In that role he led the expansion of the fastest growing new construction hotel franchise ever in the Southwest. Prior to that he served as Vice President of Marketing for CRW Financial, Inc from 1992-1995. He played professional football from 1984 to1991. Mr. Clasby has a BS degree in Finance from the University of Notre Dame.

Richard Chase, ARDC Director of Real Estate. Mr. Chase has been a retail/corporate commercial real estate advisor since 1992, the first three years with his own company brokering franchise restaurant negotiations before joining Bitzer Real Estate Partners in 1995. His retail background and real estate experience evolved into Bitzer Real estate Partners retail service group, which includes investment, exchange, relocation and renewal services. Mr. Chase consults in rightsizing a location with demographic and financial analysis with national/worldwide experience through Corfac International. Since 2001, Mr. Chase has worked with Mr. Bersch in developing a complete site selection analysis program to aid in national franchise roll-out programs.

William Freed, ARDC Director of Architectural Design and Project Management. Since 1971, Mr. Freed has been President of FCM Company, an Architectural design firm specializing in restaurant design. In 1980 he added a Construction and Project Management component to the FCM Company offering design/build and construction management services, specializing in commercial projects. Mr. Freed is certified by the National Council of Architectural Registration Boards, and is currently licensed as an architect in Virginia, and Maryland. He was previously licensed in the states of Texas, North Carolina, South Carolina and the U.S. Virgin Islands. The FCM Company is licensed as a Class A Contractor in Virginia, and has completed commercial restaurant construction projects in the states of Alabama, Indiana, North Carolina, Kentucky, Tennessee, New Jersey, Pennsylvania and Maryland (as well as Virginia). Professional proficiencies with project management include: architectural design, cost estimating, negotiating, design-build coordination, contract administration, change order processing, cost tracking submittal review, quality assurance and project closeout. Mr. Freed is a graduate from Boston Architectural Center and Texas A & M University.

Michael F. Murray, ARDC Director of Training and Operation. Mr. Murray has more than 20 years of combined management and training experience in a wide variety of foodservice operations, including: Aramark, Holiday Inn, Sheraton, and several independent restaurants and catering operations. In 1993 he co-founded KP Systems Multimedia to provide corporate training, multimedia design, and programming services to clients such as Honeywell, American Express, Jennie-O Foods, and Fannie Mae. In 1997 he co-founded KP Culinary Educational Systems that develops, publishes, and licenses educational content in the United States. It developed The Sous Chef™, instructor-led support software for Culinary Arts programs in high schools, junior colleges, vocational institutions and individual businesses. The Sous Chef™ (French phrase meaning "under the chef" or the chef's assistant.) is used by over 140 schools and businesses to aid culinary arts instruction. This represents about 15,000 student users.

Justin Beckett – ARDC Executive Chef, Assistant Sous Chef Roy’s Restaurant Pebble Beach (Spanish Bay) June 1996 – December 1998, Sous Chef Roy’s Restaurant Scottsdale, Arizona (Seville Plaza) Jan 1999 – Jan 2003, Self Employed Justin’s Fine Catering Scottsdale, Arizona Feb 2003 – Jan 2004. His duties included Inventory Control, Staffing, Scheduling, Menu Planning, Daily Specials, Catering Functions.

Gene Colley, ARDC Nationwide Construction. 22 years experience as CEO of Royal Seal Construction Company. Royal Seal has built over 2000 restaurants coast-to-coast. Some of their clients include: Pizza Hut, Applebees, Starbucks Coffee, Wendy’s, Taco Bell, Olive Garden to name a few. They are a full service construction and construction management company with architectural and real estate departments.

The Beilman Group. The Beilman Group is the food-purchasing arm of American Restaurant Development Corporation. The company changes the way products are bought and sold in the food industry by offering customized purchasing programs on the behalf of the buyers (restaurants). The company becomes the restaurant’s purchasing arm. It negotiates deals, finds primary suppliers, monitors pricing and offers computerized analysis of best purchasing practices.

The top management of The Beilman Group consists of four individuals representing more than 75 years of experience in the wholesale distribution and food products industries.

Bart Beilman, Chief Executive Officer of The Beilman Group. Mr. Beilman has 22 years of experience in the wholesale distribution industry. Key positions held include President - Western Region for Cahokia Flour Company, and General Manager for American Products.

Robert Wensing, President of The Beilman Group. Mr. Wensing has ten years of experience in wholesale distribution. Past positions held include Market Manager of Northern California for Dawn Food Products, Director Regional Branch Operations for BakeMark, and Division Manager for Cahokia Flour Company. Mr. Wensing holds an M.B.A. and an M.S. in Management and Organization from the University of Colorado.

Charles Nuttman, VP and CFO of The Beilman Group. Mr. Nuttmann has 22 years of experience in the food products / wholesale distribution industry and over 30 years of experience in the finance and accounting field. Positions held include Chief Financial Officer for Cahokia Flour Company, and Controller for Sunmark Companies. Mr. Nuttmann holds a M.S. in Finance and Accounting from St. Louis University.

James Zimmerman, VP of The Beilman Group. Mr. Zimmerman has 25 years of experience in the wholesale distribution industry. Past positions held include Vice President Regional Branch Operations for BakeMark, and President - Eastern Region for Cahokia Flour Company. Mr. Zimmerman has held board positions at the following organizations: Cahokia Flour Company, National Association of Flour Distributors, Bread Bakers Guild of America, and Master Retail Bakers of St. Louis.

IPOdesktop (ID) SAFE HARBOR STATEMENT: Statements contained in this document, including those pertaining to estimates and related plans, potential mergers and acquisitions, estimates, growth, establishing new markets, expansion into new markets and related plans other than statements of historical fact, are forward-looking statements subject to a number of uncertainties that could cause actual results to differ materially from statements made. ID provides no assurance as to the subject company's plans or ability to effect any planned and/or proposed actions. ID has no first-hand knowledge of management and therefore cannot comment on its capabilities, intent, resources, nor experience and makes no attempt to do so. Statistical information, dollar amounts, and market size data was provided by the subject company or its agent and related sources believed by ID to be reliable, but ID provides no assurance, and none is given, as to the accuracy and completeness of this information.

DISCLAIMER: The information, opinions and analysis contained herein are based on sources believed to be reliable but no representation, expressed or implied, is made as to its accuracy, completeness or correctness. Past performance is no guarantee of future results. This report is a paid advertisement and is for information purposes only and should not be used as the basis for any investment decision. ID has been compensated one thousand five hundred dollars by a third party for preparation and posting of this report, radio interview, and other advertising services. This constitutes a conflict of interest as to ID’s ability to remain objective in its communication regarding the subject company. Analysts, principals, associates and employees of ID do not own or trade equities under coverage. For detailed disclosure as required by Rule 17b of the Securities Act of 1933/1934 contact IPOdesktop, 11693 San Vicente Blvd., #350, Los Angeles, CA 90049. ID is not an investment advisor and this report is not investment advice. This information is neither a solicitation to buy nor an offer to sell securities but is a paid advertisement. Information contained herein contains forward-looking statements and is subject to significant risks and uncertainties, which will affect the results. The opinions contained herein reflect our current judgment and are subject to change without notice. We encourage our readers to invest carefully and read the investor information available at the web sites of the U.S. Securities and Exchange Commission (SEC) at http://www(dot)sec(dot)gov and the National Association of Securities Dealers (NASD) at http://www(dot)nasd(dot)com. The NASD has published information on how to invest carefully at its web site. Readers can review all public filings by companies at the SEC's EDGAR page.

Here are the questions answered by the Company.

I have done my preliminary due diligence on BGR Corp (BGRR). Based on May 3rd conversation I had with the company and investor relations via emails.

1. Who are the Company’s current officers and what are their titles? Bradford Miller, President, and James Medeiros, Secretary.

2. What are the salaries for each officer, including stock option & common stock, if any? No officers or directors receive a salary. The Company does have a Qualified Stock Option in place, but no options have been awarded. Although, it is anticipated that options will be awarded soon. Mr. Miller has received 1,000,000 shares of restricted for his role with the Company and Mr. Medeiros 750,000 shares of restricted."

3. Who are the Company’s current board members? Jerry Brown is Chairman. Other Board members include Alan Smith, Gordon Sales as well as Bradford Miller and James Medeiros.

4. Does the board members receive any stock option or common stock? No options have been awarded although it is anticipated that they will be awarded soon. Mr. Brown has received 1,350,000 shares of restricted for his role with the Company, Mr. Sales and Mr. Smith 500,000 shares of restricted each.

5. Did any current officers and board members violate any SEC law in the past? No

6. Did any current officers and board members violate any law in the past? No

7. Are any current officers and board members in violation of the SEC law? No

8. Did any current officers and board members have personal bankruptcy in the past? No

9. Did the company commit any violations according to the SEC law in the past? No

10. Is the company currently in violation of the SEC law? No

11. Did government officers investigate your company, your officers/board members? No

12. Will the company issues more authorized shares in the future? And for what purpose? Yes for possible acquisitions and the sales of equities through a PPM.

13. How many restricted shares do the officers, board members and 10% beneficial owners hold? If possible, please list the names of those people who hold restricted shares and how many each? There are 7,830,000 restricted shares held by officers, board members and 10% beneficial owners. They are the officers and directors as listed with the amounts above and Terry Neild a 10% beneficial owner holds 3,980,000 restricted shares.

14. How long is the lock-up period for the restricted shares? One year

15. When will the company allow the sale of restricted shares? Or will the Company allow people to sell them at a certain time? All restricted shares will be sold as required by the SEC guidelines.

16. How many full time employees does the company have? None

17. How many part time employees does the company have? None

18. How many temporary employees does the company have? None

19. How many part time employees does the company have? None and please as we have said before, we are basically a holding company and have only the officers and directors who are working without payroll. As we grow we will add employees, but the numbers will always be minimal.

20. How many consultants/freelancers does the company have?
The Company is currently working with six different consultants.

21. How many accredited investors or venture capitalists does the company have? We currently have five.

22. How many restricted shares do they hold? They hold 790,000 restricted shares.

Disclaimer: You should be aware of the risks inherent in the stock market. Past performance does not guarantee or imply future success. You cannot assume that profits or gains will be realized or that any recommendation made will be profitable. Do your own DD. You make your own decision. Consulting with your licensed broker / lawyer.

Shareholder Stock Dividend is RARE and WOW!!!!!!

BGR Corp. Board of Directors Approve a Shareholder Stock Dividend

Friday April 16, 4:16 pm ET

SCOTTSDALE, Ariz.--(BUSINESS WIRE)--April 16, 2004--BGR Corp.(OTC BB: BGRR - News) board of directors on Thursday approved a stock dividend for all shareholders of record on May 15, 2004. They voted that for every three shares held an extra share will be issued. It was also noted that no fractional shares would be issued to shareholders. As an example, a shareholder of record May 15, 2004, with 10,000 shares would receive an additional 3,333 shares. It should be noted that to be a shareholder of record May 15, 2004, shares must be purchased prior to May 12, 2004 for the three day settlement process.

Check http://biz.yahoo.com/bw/040416/165559_1.html