Exhibit 20.23

Business Plan

Type of Business
Insurance Fraud(?)

Equipment needed
Renter's insurance, baseball bat, patsy, insurance check cashing place

Capital needed
Enough for some Lemon-Lime Gatorade after all of the exhausting defrauding, plus whatever would lure the patsy into destroyed apartment and keep them occupied until the police arrive. Maybe some kind of adorable kitten(?).

Equipment needed (addendum)
Police calling phone, adorable kitten(?)

Business model
Sign up for renter's insurance, destroy furniture with bat, frame the patsy, relax with some Lemon-Lime Gatorade, take insurance check to check cashing place, use cash to buy new furniture and get more Gatorade maybe, attend trial of patsy from back bench and cackle menacingly when patsy's spouse begs me to turn myself in for the good of their children

Employees needed
Me - Will need to own their own bat, like Lemon-Lime Gatorade, cackle needs to be menacing but sub-murderous.

The patsy - Spouse, children, love of kittens(?)

Expansion plans
Car

Target Date
Sometime before this weekend

Competition
Hard drinking but honest police detective who believes the patsy's story, possibly because of their shared love of kittens(?)/hatred of cackling

Possible Complications
Hard drinking but honest police detective falls in love with the patsy's wife just as he unravels this most brilliant insurance fraud, realizes that if the patsy gets out of jail he'll never be able to be with the woman he loves

Equipment needed (addendum)
Hard drinking but honest police detective, cool nickname for criminal mastermind, love

One-year plan
The patsy visits with his wife on Christmas Eve, the kids aren't allowed into the prison, he goes back to his cell, dejected, through the bars he sees his wife get into the hard drinking but previously honest detective's car, somewhere far away Le Flèche Noire drinks Lemon-Lime brandy on his new sofa

Five-year plan
Consumed with guilt the hard drinking but again honest detective exonerates the patsy on Christmas day, upon leaving the prison and walking toward his wife and children, the patsy hands the detective the cat he's been raising while working in the prison library, somewhere even farther away Le Flèche Noire fingers his baseball bat while thinking about getting a new sofa