Allied Plus (Samoa) Limited entered into a share exchange agreement to acquire ABV Consulting, Inc. (OTCPK:ABVN) in a reverse merger transaction on February 24, 2017. The consideration includes issuance of 1.98 billion shares which represents 99.72% of the issued and outstanding shares of ABV Consulting. Allied Plus (Samoa) Limited completed the acquisition of ABV Consulting, Inc. (OTCPK:ABVN) in a reverse merger transaction on February 28, 2017. On December 19, 2017, Allied Plus (Samoa) Limited and ABV Consulting entered into a rescission agreement where the shareholders rescinded the share exchange agreement and the ownership was returned to the state it was in immediately prior to the share agreement. The deal is subject to approval by ABV Consulting's Board of Directors and shareholders, approval from government authorities and third party approvals. The closing will take place within 5 days of satisfaction of all conditions.