The possibilities were virtually endless, and I could do it all without straying far from home. I could, for example, set up a Seabasstian Consulting subsidiary on Nevis, the Caribbean island that provides for company owners, according to a US-based firm called (which helps clients set up shells online or at its offices in Santa Clarita, California or Coral Springs, Florida). The Nevis shell could then be used to set up yet another dummy company in, say, Liberia, which may be a failed state currently being but has a highly efficient, loosely regulated that operates out of Vienna, Virginia, in the DC suburbs.
Hundreds, perhaps thousands, of firms offer help setting up shell companies, often as part of a set of financial and legal services, and many are located in the United States.
The gunner set the shell's so that it was timed to burst as it was angling down towards the ground just before it reached its target (ideally about 150 yards before, and 60–100 feet above the ground). The fuze then ignited a small "bursting charge" in the base of the shell which fired the balls forward out of the front of the shell case, adding 200–250 ft/second to the existing velocity of 750–1200 ft/second. The shell body dropped to the ground mostly intact and the bullets continued in an expanding cone shape before striking the ground over an area approximately 250 yards × 30 yards in the case of the US 3 inch shell. The effect was of a large shotgun blast just in front of and above the target, and was deadly against troops in the open. A trained gun team could fire 20 such shells per minute, with a total of 6,000 balls, which compared very favourably with rifles and machine-guns.