Company:  WESTMOUNTAIN DISTRESSED D ... (WMDS)
Form Type:  SB-2
Filing Date:  1/2/2008 
CIK:  0001421602 
Address:  123 NORTH COLLEGE AVE, STE 200 
City, State, Zip:  FORT COLLINS, Colorado 80524 
Telephone:  970-530-0325 
Fiscal Year:  12/31 
Last Trade
Last Trade: 
$0.00   		Change: 
0.00 (0.00%)  
Trade Time: 
Jun 19   		Market Cap: 
$0.00M
Description of Business
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  FORM SB-2
    CALCULATION OF REGISTRATION FEE
    Subject to Completion, dated January ____, 2008
    TABLE OF CONTENTS
    SUMMARY
    THE OFFERING
    RISK FACTORS
    USE OF PROCEEDS
    MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS
    Stock Transfer Agent
    Dividend Policy
    MANAGEMENT'S DISCUSSION AND ANALYSIS
      Liquidity and Capital Resources.
    Proposed Milestones to Implement Business Operations
      DESCRIPTION OF PROPERTY
      NAME AND TITLE
    SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS
      BENEFICIAL OWNERS
    Executive Compensation
    CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS
    DESCRIPTION OF SECURITIES
    SELLING SECURITY HOLDERS
      BENEFICIAL OWNERS
    PLAN OF DISTRIBUTION
      LEGAL PROCEEDINGS.
    LEGAL MATTERS
    EXPERTS
    WHERE YOU CAN FIND MORE INFORMATION
      REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
        BALANCE SHEET
        INCOME STATEMENT
        STOCKHOLDERS EQUITY
      Notes to Financial Statements
    PART II
      Item 24. Indemnification of Directors and Officers
      Item 25. Other Expenses of Issuance and Distribution
      Item 26. Recent Sales of Unregistered Securities
      Item 27. Exhibits
      Item 28. Undertakings
    SIGNATURES
  EXHIBIT 3.1
    Section 1: Bylaws. The Board of Directors shall have the ...
  EXHIBIT 3.2
    BYLAWS
  EXHIBIT 5.1
  EXHIBIT 23.1
    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
BROKERAGE PARTNERS
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