Thanks for your advice. I checked out the legalzoom.com website and called to incorporate, but they said the service is no longer available. It's a shame since it seems like their option was the cheapest. Anyway, I just opened an account with nevislegal.com and have had smooth sailing so far. I got a bank & merchant account setup. Good for business since no one seems to care what I do oversesas. One thing is, they discourage opening a corp in Panama saying its fallen off. Any ideas?