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US SEC
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UNITED STATES OF AMERICA Before the SECURITIES AND EXCHANGE COMMISSION SECURITIES EXCHANGE ACT OF 1934 Release No. 60013/June 1, 2009 ADMINISTRATIVE PROCEEDING File No. 3-13448 ___________________________________ In the Matter of : I INCUBATOR.COM, INC., I STORM, INC., IBEAM BROADCASTING CORP., I.C.H. CORP., IDREAM.WS, INC., AND IMAGES OF LIFE, INC. : :: : : : : : ORDER MAKING FINDINGS AND REVOKING REGISTRATIONS BY DEFAULT ___________________________________ The Securities and Exchange Commission (Commission) issued its Order Instituting Proceedings (OIP) on April 20, 2009, pursuant to Section 12(j) of the Securities Exchange Act of 1934 (Exchange Act). The Divisi on of Enforcement and the Office of the Secretary have provided evidence that the Commission delivered or attempted to deliver the OIP to Respondents no later than April 24, 2009. The time for filing Answers has expired, and no Answers have been received. By Order dated May 11, 2009, I required Respondents to show cause why they should not be held in default and why the registrations of their registered securities should not be revoked. The time for replying to the Order has expired, and no replies have been received. Accordingly, Respondents are in default. See Rules 155(a) and 220(f) of the Commission™s Rules of Practice. As permitted by Rule of Practice 155(a), the following allegations of the OIP are deemed to be true. I Incubator.com, Inc. (I Incubator.com) (CIK No. 1044693), is a Florida corporation located in Irvine, California, with a class of equity securities registered with the Commission pursuant to Exchange Act Section 12(g). I Inc ubator.com is delinquent in its periodic filings with the Commission, having not filed any periodic reports since it filed a Form 10-QSB for the period ended September 30, 2002, which reported a net loss of over $1.5 million for the prior nine months.
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