SCHEDULE 14C INFORMATION
Information Statement Pursuant to Section 14(c) of the 
Securities Exchange Act of 1934
Check the appropriate box: 
[X] Preliminary Information Statement                              [ ] Confidential, For Use of the 
Commission

                                                                                            Only (as permitted by Rule 
14c-5(d)(2))

[ ] Definitive Information Statement 

CYTATION CORPORATION


(Name of Registrant as Specified in Its Charter)
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[ ] Fee computed on table below per Exchange Act Rules 14c-5(g) and 0-11. 


1) Title of each class of securities to which transaction applies: 
2) Aggregate number of securities to which transaction applies: 
3) Per unit price or other underlying value of transaction computed pursuant 
to Exchange Act Rule 0-11 (set forth the amount on which the filing fee is 
calculated and state how it was determined):
4) Proposed maximum aggregate value of the transaction: 
5) Total fee paid: 

[ ] Fee paid previously with preliminary materials 
[ ] Check box if any part of the fee is offset as provided by Exchange Act 
Rule 0-11(a)(2) and identify the filing for which the offsetting fee was paid 
previously. Identify the previous filing by registration statement number, or 
the Form or Schedule and the date of its filing.


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4) Date Filed: 

 

CYTATION CORPORATION
November 23, 2005 
Dear Cytation Stockholder: 
We have determined that it is in the best interests of Cytation 
Corporation. ("Cytation" or the "Company") to engage in a reverse merger 
transaction such that, after the transaction, our operating business, management 
and ownership will change. We previously filed a Form 8-K with the Securities 
and Exchange Commission announcing the letter of intent to enter into a reverse 
merger transaction.
In order to engage in this transaction, we need to terminate 
our status as a Business Development Company ("BDC") under the Investment Company Act of 1940. Accordingly, 
by vote of more than two-thirds of the issued and outstanding shares of our 
common stock, the stockholders of the Company voted to terminate its status as 
BDC effective 20 days after the mailing of this notice to our stockholders and 
upon filing of the appropriate notice with the Securities and Exchange 
Commission. The impact that this vote to terminate BDC status has on our 
stockholders is described in detail herein.

In addition, in connection with the proposed reverse merger 
transaction, our Board of Directors approved a 2-for-1 stock dividend for 
stockholders of record on November 14, 2005. The additional shares of our 
common stock to which you are entitled either are enclosed or will be credited 
to your account by your broker. 
The accompanying Information Statement is being provided to you 
for your information to comply with requirements of the Securities Exchange Act 
of 1934. The Information Statement also constitutes notice of corporate action 
without a meeting by less than unanimous consent of the Company's stockholders 
pursuant to Section 228(e) of the Delaware General Corporation Law. You are 
urged to read the Information Statement carefully in its entirety. However, no 
action is required on your part in connection with the termination of BDC 
status, and no meeting of the Company's stockholders will be held or proxies or 
consents solicited from the Company's stockholders in connection with this 
matter because it has already been approved by the requisite written consent of 
the holders of its issued and outstanding common stock. 
Under the rules of the Securities and Exchange Commission, the 
election to terminate status as a BDC cannot become effective until at least 20 
days after the accompanying Information Statement has been distributed to the 
stockholders of the Company. We expect the termination of such status, and the 
appropriate filing to be made with the Securities and Exchange Commission, on or 
about December 13, 2005.
Sincerely,
 

/s/ Richard A Fisher

 
Richard A. Fisher, Chairman 

  

CYTATION CORPORATION

251 Thames Street, No. 8

Bristol, Rhode Island 02809

__________________________
INFORMATION STATEMENT

This Information Statement is being furnished to the 
stockholders of record on November 14, 2005 of Cytation Corporation, a Delaware 
corporation ("Cytation" or the "Company"), at the direction of the Company's 
Board of Directors. More specifically, the Information Statement is furnished in 
connection with action taken by written consent of the holders of a majority of 
the issued and outstanding shares of common stock of the Company on November 7, 
2005 without a meeting pursuant to Section 228(a) of the Delaware General 
Corporation Law. The written consent authorized and approved the termination of 
the Company's status as a "Business Development Company" under the 
Investment Company Act of 1940 ("BDC"). No other approval of the termination of BDC status by the 
stockholders of the Company is necessary or will be sought. 

This Information Statement is being mailed on or about November 
23, 2005 to holders of record of the Company's common stock as of November 14, 
2005. This Information Statement constitutes notice of corporate action without 
a meeting by less than unanimous written consent of the Company's stockholders 
pursuant to Section 228(e) of the Delaware General Corporation Law. 

 
WE ARE NOT ASKING YOU FOR A PROXY OR A CONSENT

AND YOU ARE REQUESTED NOT TO

SEND US A PROXY OR A CONSENT

The date of this Information Statement is November 8, 2005.


WITHDRAWAL OF ELECTION TO BE A BUSINESS DEVELOPMENT 
COMPANY
Background

Background
On November 4, 2005, the Company entered into a letter of 
intent with Deer Valley Acquisition Corp. ("DVAC") to effect a reverse merger 
transaction pursuant to which the Company will be the surviving corporation. The 
company to be acquired by DVAC is a supplier of single-family manufactured homes 
constructed entirely in a controlled factory environment and built to the 
federal Manufactured Home Construction and Safety Standards.
In connection with the effectuation of a reverse merger 
transaction with DVAC and in consideration of the future operations of the 
Company, the Board of Directors of the Company evaluated and discussed the 
feasibility of the Company continuing to operate as a business development 
company ("BDC") under the Investment Company Act of 1940 (the "Investment 
Company Act"). As an initial matter, the board of directors of DVAC has made it 
a condition of the merger transaction that the Company discontinue operating as 
a BDC. Further, the Board of Directors believes that, given the changing nature 
of the Company's business focus from investing, owning, holding, and trading in 
investment securities to operating a company that manufactures and markets 
factory built homes, the regulatory regime governing BDCs is no longer 
appropriate and will hinder the Company's future growth. In addition, the Board 
of Directors believes that the Company will not be required to be regulated 
under the Investment Company Act under these circumstances. 
On November 8, 
2005, the Board of Directors unanimously approved the filing with the Securities 
and Exchange Commission (the "SEC") of a Form N-54C "Notification of Withdrawal 
of Election to be Subject to Sections 55 Through 65 of the Investment Company 
Act of 1940." This notice, when filed, will immediately terminate the Company's 
status as a BDC under the Investment Company Act. The Board of Directors 
approved such filing so that the Company can effectuate the reverse merger 
transaction with DVAC and begin to conduct its business as an operating company 
rather than a BDC. By written consent dated November 8, 2005, 
stockholders owning more than two-thirds of the issued and outstanding shares of 
common stock of the Company authorized and approved the filing of the Form N-54C 
with the SEC and the resulting termination of the Company's status as a BDC. 

The Company does not anticipate filing the Form N-54C with the 
SEC until it can be reasonably certain that it will not be deemed to be an 
investment company without the protection of its BDC election. After the 
Company's filing of the Form N-54C with the SEC, the Company will no longer be 
subject to the regulatory provisions of the Investment Company Act applicable to 
BDCs, including regulations related to insurance, custody, composition of its 
Board of Directors, affiliated transactions and any compensation arrangements. 


Investment Company Act Provisions Applicable to BDCs 

Generally, to be eligible to elect BDC status, a company must 
engage in the business of furnishing capital and offering significant managerial 
assistance to companies that do not have ready access to capital through 
conventional financial channels. More specifically, in order to qualify as a 
BDC, a company must (a) be a domestic company; (b) have registered a 
class of its securities or have filed a registration statement with the SEC 
pursuant to Section 12 of the Securities Exchange Act of 1934; 
(c) operate for the purpose of investing in the securities of certain types 
of eligible portfolio companies, namely less seasoned or emerging companies and 
businesses suffering or just recovering from financial distress; (d) offer 
to extend significant managerial assistance to such eligible portfolio 
companies; and (e) file (or, under certain circumstances, intend to file) a 
proper notice of election with the SEC. 
The Investment Company Act also imposes, among others, the 
following regulations on BDCs:

  
A BDC may not change the nature of its business without the prior 
    approval of its stockholders;

    

  
  
A majority of a BDC's board of directors must not be "interested 
    persons" as that term is defined in Section 2(a)(19) of the Investment 
    Company Act;

    

  
  
A BDC may not engage in certain transactions with affiliates without 
    first obtaining exemptive relief from the SEC;

    

  
  
A BDC is limited or restricted as to the type of securities, other than 
    common stock, which it may issue. The issuance of convertible securities and 
    rights to acquire shares of common stock (e.g., warrants and options) is 
    restricted. In addition, issuances of senior debt and senior equity 
    securities require that certain asset coverage tests and other criteria be 
    satisfied on a continuing basis;

    

  
  
A BDC is subject to prohibitions and restrictions on investing in 
    certain types of companies, such as brokerage firms, insurance companies and 
    other investment companies;

    

  
  
There are limits on the types of assets that a BDC may acquire. A BDC 
    may not acquire any asset other than "qualifying assets" unless, at the time 
    the acquisition is made, such "qualifying assets" represent at least 70% of 
    the value of the BDC's total assets. "Qualifying assets" generally include: 
    (i) securities purchased in transactions not involving any public 
    offering from the issuer of such securities, which issuer is an eligible 
    portfolio company. An eligible portfolio company is defined as any issuer 
    that: (a) is organized and has its principal place of business in the United 
    States; (b) is not an investment company other than a small business 
    investment company wholly-owned by the BDC; and (c) does not have any 
    class of publicly-traded securities with respect to which a broker may 
    extend credit; (ii) securities received in exchange for or distributed 
    with respect to securities described above, or pursuant to the exercise of 
    options, warrants or rights relating to such securities; and 
    (iii) cash, cash items, Government securities, or high quality debt 
    securities maturing in one year or less from the time of investment. A BDC 
    may invest in the securities of public companies and other investments that 
    are not "qualifying assets," but such investments may not exceed 30% of the 
    BDC's total asset value at the time of such investment;

    

  
  
A BDC must carry its investments at value if a public trading market 
    exists or fair value as determined by its board of directors if a public 
    trading market does not exist;

    

  
  
A BDC may generally not issue common stock at a per share price less 
    than the then-current net asset value of its common stock without the prior 
    approval of stockholders;

    

  
  
A BDC cannot issue its securities for services or for property other 
    than cash or securities;

    

  
  
A BDC is limited with respect to the extent to which, and the 
    circumstances under which, its executive officers may be paid compensation 
    other than in the form of salary payable in cash. For example, the issuance 
    of restricted stock is generally prohibited absent an exemptive order from 
    the SEC; and

    

  
  
A BDC is restricted in its ability to repurchase its shares directly 
    from its stockholders.

Upon the Company's filing of a Form N-54C with the SEC, the 
Company would no longer be subject to regulation under the Investment Company 
Act, which is designed to protect the interests of investors in investment 
companies. However, the Board of Directors would still be subject to customary 
principles of fiduciary duty with respect to the Company and its stockholders. 

As an operating company, the Company (i) would not be 
limited in the amount of leverage that it could incur, (ii) would be 
permitted to issue securities for services, and (iii) would not be limited 
in the amounts or types of compensation that it could pay to its executive 
officers and directors. 
In addition, withdrawal of the Company's election to be treated 
as a BDC will not affect the Company's registration under Section 12(g) of 
the Exchange Act. Under the Exchange Act, the Company is required to file 
periodic reports on Form 10-K, Form 10-Q, Form 8-K, proxy 
statements and other reports required under the Exchange Act. Withdrawal of the 
Company's election to be treated as a BDC is not expected to have any affect on 
the quotation of the Company's shares of common stock on the OTC Bulletin Board. 


Reasons for the Withdrawal of the Company's BDC Election

Given the asset mix, business and operations of the Company 
that will result from the effectuation of the reverse merger transaction with
DVAC, the Board of Directors of the Company believes that it is prudent for the 
Company to withdraw its election as a BDC as soon as practicable to eliminate 
many of the regulatory, financial reporting and other requirements and 
restrictions imposed by the Investment Company Act discussed above. For example: 


    

      
Business Focus. As a result of the reverse merger transactions, the 
    nature of the Company's business is changing from a business on focused 
    investing, owning, holding, or trading in investment securities to a 
    business focused on manufacturing and marketing factory built homes. The 
    Board of Directors believes that BDC regulation would be inappropriate for 
    such activities.

      

    
    
    
Issuance of Common Stock. By virtue of its BDC election, the Company 
    may not issue new shares of common stock at a per share price less than the 
    then net asset value per share of outstanding common stock without prior 
    stockholder approval. Historically, the market prices for BDC stocks have 
    been lower than net asset value, making it much more difficult for BDCs to 
    raise equity capital. While this restriction provides stockholders of an 
    investment company with appropriate and meaningful protection against 
    dilution of their indirect investment interest in portfolio securities, the 
    Board of Directors believes that this would essentially be irrelevant to the 
    interests of investors in an operating company, who look to its consolidated 
    earnings stream and cash flow from operations for investment value.

    

    
    
    
Issuance of Securities other than Common Stock. BDCs are limited or 
    restricted as to the type of securities other than common stock which they 
    may issue. The issuance of convertible securities and rights to acquire 
    shares of common stock (e.g., warrants and options) is restricted primarily 
    because of the statutory interest in facilitating computation of the 
    Company's net asset value per share. In addition, issuances of senior debt 
    and senior equity securities require that certain "asset coverage" tests and 
    other criteria be satisfied on a continuing basis. This significantly 
    affects the use of these types of securities because asset coverage 
    continuously changes by variations in market prices of the Company's 
    investment securities. Operating companies benefit from having maximum 
    flexibility to raise capital through various financing structures and means.

    

    
    
    
Related Party Transactions. The Investment Company Act significantly 
    restricts among other things (a) transactions involving transfers of 
    property in either direction between the Company and most affiliated persons 
    of the Company (or the affiliated persons of such affiliated persons) and 
    (b) transactions between the Company and such affiliated persons (or 
    the affiliated persons of such affiliated persons) participating jointly on 
    the one hand and third parties on the other. To overcome these investment 
    company restrictions, which are somewhat relaxed as applied to BDCs, 
    requires SEC approval, which is often a time-consuming and expensive 
    procedure, regardless of the intrinsic fairness of such transactions or the 
    approval thereof by disinterested directors of the Company. The Company 
    believes situations may arise in which its best interests are served by such 
    transactions. The Board of Directors believes that stockholders are 
    adequately protected by the fiduciary obligations imposed on the Company's 
    directors under state corporate law, which generally requires that the 
    disinterested members of the Board of Directors determine fairness to the 
    Company of an interested-party transaction (provided full disclosure of all 
    material facts regarding the transaction and the interested party's 
    relationship with the Company is made), and SEC disclosure rules, which 
    require the Company to include specified disclosure regarding transactions 
    with related parties in its SEC filings. In this regard, it is anticipated 
    that the Company will dispose of assets that are not critical to its 
    business after the termination of its status as a BDC and before the closing 
    of the reverse merger transaction.  Such asset dispositions may be made 
    to persons affiliated with the Company.

    

    
    
    
Compensation of Executive Officers. The Investment Company Act 
    limits the extent to which and the circumstances under which executive 
    officers of a BDC may be paid compensation other than in the form of salary 
    payable in cash. For example, the issuance of restricted stock is generally 
    prohibited. However, the Board of Directors believes that by achieving 
    greater flexibility in the structuring of employee compensation packages, 
    the Company will be able to attract and retain additional talented and 
    qualified personnel and to more fairly reward and more effectively motivate 
    its personnel.

    

    

    
Eligible Investments. As a BDC, the Company may not acquire any 
    asset other than "qualifying assets" unless, at the time of the acquisition 
    is made, qualifying assets represent at least 70% of the value of the total 
    assets. Because of the limitations on the type of investments the Company 
    may make, as well as the Company's total asset composition, the Company may 
    be foreclosed from participating in prudent investment opportunities and 
    otherwise lack diversification.

Moreover, the Company must incur significant general and 
administrative costs in order to comply with the regulations imposed by the 
Investment Company Act. The Company's senior management team devotes 
considerable time to issues relating to compliance with the Investment Company 
Act and the Company incurs substantial legal and accounting fees with respect to 
such matters. The costs of this regulation are borne by, and the protections of 
this regulation are for the benefit of, the stockholders of the Company. The 
Board of Directors believes that resources now being expended on Investment 
Company Act compliance matters could be utilized more productively if devoted to 
the operation of the Company's business. The Board of Directors has determined 
that the costs of compliance with the Investment Company Act are substantial, 
especially when compared to the Company's relative size, and that it would 
therefore be in the financial interests of the stockholders for the Company to 
cease to be regulated under the Investment Company Act. 
The Board of Directors believes that the above reasons, among 
others, indicate that the restrictions of the Investment Company Act would have 
the effect of dampening market interest in the Company and hindering its 
financial growth in the future. The Board of Directors has determined that the 
most efficacious way to reduce these costs, improve profitability, and eliminate 
the competitive disadvantages the Company experiences due to compliance with the 
many requirements and restrictions associated with operating as a BDC under the 
Investment Company Act would be to withdraw the Company's election to be treated 
as a BDC. 

Effect of Election to Withdraw as a BDC on the Company's 
Financial Statements 

In the event that the Board of Directors withdraws the 
Company's election to be treated as a BDC and becomes an operating company, the 
fundamental nature of the Company's business will change from that of investing 
in a portfolio of securities, with the goal of achieving gains on appreciation 
and dividend income, to that of being actively engaged in the ownership and 
management of an operating business, with the goal of generating income from the 
operations of such business. 
The election to withdraw the Company as a BDC under the 
Investment Company Act will result in a significant change in the Company's 
method of accounting. BDC financial statement presentation and accounting 
utilizes the value method of accounting used by investment companies, which 
allows BDCs to recognize income and value their investments at market value as 
opposed to historical cost. As an operating company, the required financial 
statement presentation and accounting for securities held will be either fair 
value or historical cost methods of accounting, depending on the classification 
of the investment and the Company's intent with respect to the period of time it 
intends to hold the investment. Change in the Company's method of accounting 
could reduce the market value of its investments in privately held companies by 
eliminating the Company's ability to report an increase in value of its holdings 
as they occur. Also, as an operating company, the Company would have to 
consolidate its financial statements with subsidiaries, thus eliminating the 
portfolio company reporting benefits available to BDCs. 
The Company does not believe that the withdrawal of its 
election to be treated as a BDC will have any impact on its federal income tax 
status, since it has never elected to be treated as a regulated investment 
company under Subchapter M of the Internal Revenue Code. (Electing to be treated 
as a regulated investment company under Subchapter M generally allows a 
qualified investment company to avoid paying corporate level federal income tax 
on income it distributes to its stockholders.) Instead, the Company has always 
been subject to corporate level federal income tax on its income (without regard 
to any distributions it makes to its stockholders) as a "regular" corporation 
under Subchapter C of the Internal Revenue Code. There will be no change in its 
federal income tax status as a result of it becoming an operating company. 

Effectiveness of Withdrawal of Election to be Treated as a BDC 
under the Investment Company Act
The withdrawal of the Company's election to be treated as a BDC 
under the Investment Company Act cannot become effective until at least 20 days 
after this Information Statement has been distributed to the stockholders of the 
Company. We expect the termination of BDC status to become effective on or about 
December 13, 2005. 
Vote Required 
The affirmative vote of the holders of a "majority of the 
outstanding shares" (as defined under the Investment Company Act) of the 
Company's common stock is required to approve the Board of Directors' 
determination to withdraw the Company's election to be treated as a BDC under 
the Investment Company Act, which vote was obtained by the holders of a 
"majority of the outstanding shares" of the Company's common stock through 
written consent dated November 8, 2005. The Investment Company Act defines 
"majority of the outstanding shares" as the vote (A) of 67% or more of the 
voting securities, if the holders of more than 50% of the outstanding voting 
securities of the Company are represented in connection with such vote; or 
(B) of more than 50% of the outstanding voting securities of the Company, 
whichever is the less.


SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS



AND MANAGEMENT


The table below lists the beneficial ownership of our common 
stock, as of November 20, 2005, by each person known by us to be the beneficial 
owner of more than 5% of our common stock, by each of our directors and 
executive officers and by all of our directors and officers as a group. 


  


  
    
      
Name and Address1
    
      
Number of Shares Beneficially Owned2
    
      
Percent of Class3
  
    
      
Kevin J. High Revocable Living Trust
    
      
125,385
    
      
25.5%
  
    
      
Karen Fisher
    
      
125,209
    
      
25.5%
  
    
      
Richard Fisher
    
      
27,331
    
      
5.6%
  
    
      
Kevin J. High
    
      
46
    
      
<1%
  
    
      
John J. Gilece
    
      
19,233
    
      
3.9%
  
    
      
Christopher Portner
    
      
19,166
    
      
3.9%
  
    
      
Richard Parke
    
      
15,000
    
      
3.1%
  
    
      
All Officers and Directors as a group (5) persons) 
    
      
206,161
    
      
41.2%


1 The business address of those persons with no 
address specified is c/o Cytation Corporation, 251 Thames St., No. 8, Bristol, 
RI 02809.


2 The persons named in the table have sole voting 
and investment power with respect to all shares shown as beneficially owned by 
them.


3 Applicable percentage of ownership is based on 
491,331 shares outstanding as of November 8, 2005.