Valentine Spa, Inc. entered into a plan of exchange to acquire China Education Technology, Inc. (OTCPK:CEDT.D) in a reverse merger transaction on November 15, 2013. As part of the transaction, China Education Technology will acquire 0.001 million shares of Valentine Spa representing 100% and issue 100 million shares of China Education, representing 78.84% of shares outstanding. China Education Technology initiated a reverse stock split whereby one share will be exchanged for two hundred and fifty shares (250:1). China Education Technology will also change its name to Valentine Beauty, Inc., secure a trading symbol change with FINRA and a new cusip for its common shares. Frank J. Hariton acted as legal advisor for China Education Technology. Gilbert M. Carmona acted as accountant for China Education Technology.

Valentine Spa, Inc. completed the acquisition of China Education Technology, Inc. (OTCPK:CEDT.D) in a reverse merger transaction on December 11, 2013.