ITEM 2.01 Completion of Acquisition of Assets

The Company yesterday completed full payment on its purchase agreement of six
(6) lots of land in Managua consisting of four (4) single parcels and two (2)
double parcels near the international airport in the Monte Cristi residential
neighborhood. While the land now officially belongs to Accredited Business
Consolidators Corp., the Company has not yet formalized the purchased to a
deed. The land will be placed in a separate corporation, X Corp., domiciled in
the United States, but registered in Nicaragua. The registration process in
Nicaragua takes approximately one month. ACDU will own all of the shares of X
Corp. ACDU obtained an apostille of the formation documents of X Corp. and is
in the process of filing them with Nicaragua to establish a branch office. Once
this occurs, the seller of the property will provide a deed for the lots to X
Corp.

The Company acquired the land for the purpose of building the Airport Xpress
Hotel to provide medium budget accommodations to short term travelers staying
overnight near the Augusta Sandino International Airport. Presently, there are
only two upper budget hotels near the airport and many business people need to
travel between 10 and 15 kilometers to obtain budget accommodations. The
Company anticipates a price range for its rooms between $59 and $69 per night
including a free pickup from the airport.

Pursuant to the requirements of the Securities Exchange Act
of 1934, the registrant has duly caused this report to be
signed on its behalf by the undersigned hereunto duly authorized.

Dated: January 14, 2013

ACCREDITED BUSINESS CONSOLIDATORS CORP.

By: /s/ Elisa Corea

Elisa Corea, Vice President -- Hospitality Development

web: www.accreditedbiz.net

fax: 1-267-371-5168