About Handheld Entertainment Inc

Handheld Entertainment, Inc. is a development-stage company engaged in the design and wholesale distribution of portable media players. Handheld also offers a complementary content suite. Subsequent to December 31, 2005, the Company abandoned the business of providing private and secure carrier class data and voice. On February 10, 2006, Vika Corp. entered into an agreement of merger and plan of reorganization by and among Vika-DE, Handheld and HHE Acquisition, Inc., a wholly owned subsidiary of Vika- DE. Upon effectiveness of the merger contemplated Handheld became a wholly owned subsidiary of Vika-DE. On February 10, 2006, the Company's name was changed to Handheld Entertainment, Inc.