This offering features a formerly patented milling technology for micronizing precious metal ores, which enhances yield recovery of gold, silver, platinum, and rare earth elements. For sale is a Delaware C Corporation, established in the 1990s, in good standing with a $4 million loss carryforward. The corporation possesses a previously patented micronization mill technology that has been built, tested, and commercially proven with the support of three engineering firms and an investor-backed utility entity. Manufacturing blueprints for the fabrication and production of mills are available for potential use by equipment manufacturers or mining enterprises. The technology has been rigorously tested and proven with the participation of engineering companies and test labs. The offering includes proof-of-concept and blueprint drawings for commercial manufacturing. Over $5 million has been invested in the technology's development, including sponsorship from an electric utility. The purchaser can benefit from the ability to utilize the tax loss to offset income by commercializing and selling the technology or merging the corporation with another entity engaged in similar lines of business, such as mining and milling or equipment manufacturing (buyer is advised to confirm tax-related questions with their tax advisor). Interested buyers are required to complete the NDA and provide proof of funds for further details on this business opportunity.