Sunperfect Solar, Inc. is managing NJ 2.3MW Pauch Solar Project under the name of SPS Project 1, LLC. Pauch project occupies 12.5 acres of flat, properly zoned land and is located at Pittstown, New Jersey. Pauch project is eligible for 1603 cash grant and qualifies for 5-year MACRS depreciation. The sale of electricity is through executed WMPA in the PJM markets connected to the JCP&L distribution facilities. The Pittstown (Pauch) Solar Project was completed and generate power since November 25, 2013.