Rosca, Inc. is a development-stage company, focused on Tequilerias. The Company business is focused on operating tequila bars located in major tourist locations on the east and west coasts of Mexico. The Company’s primary tequila bar location is in the western state of Baja, Mexico at Cabo San Lucas. The Company is focused on marketing and selling bottled and blended tequila in retail locations throughout Mexico. The Company is focused on open retail stores to sell artisan and hand-crafted tequila by the bottle or case to retail consumers. Tequila is Mexican liquor distilled from the fermented juices obtained from the hearts of blue agave plants grown in the Tequila Region. As of December 31, 2008, the Company has not generated any revenues. In January 2010, the Company announced the completion of merger with Secure Path Technology. Subsequently, the Company is the holding company of Secure Path Technology.