China Finance, Inc., through its wholly owned subsidiary, Shenzhen Hua Yin Guaranty and Investment Limited Liability Corporation (SHY), is engaged in providing surety guarantees for privately owned small and medium enterprises (SMEs) (or operating companies) in the People’s Republic of China entering into transactions, whereby the SME will be acquired by a publicly traded United States reporting company in a reverse merger or other merger and acquisition transaction; providing loan guarantees to assist SMEs and individuals in China in obtaining loans from Chinese banks for business operations and/or personal use, and making direct loans to SMEs for business operations. In addition, the Company is seeking direct investments (including, without limitation, controlling investments) in SMEs that would be made through the Company’s wholly owned subsidiary, Value Global International Limited.