Home Solutions of America, Inc. (Home Solutions) is a provider of restoration, construction and interior services to commercial and residential areas that are prone to flooding, hurricanes, tornados, fires or other naturally occurring and repetitive weather related emergencies, and/or experiencing commercial or residential development. The Company operates through two segments: restoration and construction services, and interior services. On October 26, 2006, the Company’s wholly owned subsidiary, Home Solutions Restoration of Louisiana, Inc., acquired Associated Contractors LLC, a general contractor operating in Louisiana and Mississippi engaged in providing construction and rebuilding services for commercial and residential properties. On July 31, 2006, the Company completed the acquisition of Fireline Restoration, Inc., a provider of recovery and restoration services throughout Florida, Louisiana and Mississippi.