ZAP sold shares and dealer franchises, partially based on its intention to sell and finance the retrofitting of the Smart Car to USA standards. The importation and conversion to meet US safety and EPA regulations was engineered and performed by G&K Automotive of Santa Ana, CA. Zap quoted mileage figures for the car as being the mid 40 range. This calculation was taken from UK test figures and was based on the larger(+20%) Imperial gallon. When tested by the EPA at their Ann Arbor lab, it was found that true mpg figures were in the low to mid 30s, but Daimler-Chrysler, the Smart car's manufacturer, said that ZAP's behavior revealed "both the sham nature of its purported business and a lack of trustworthiness that is nothing short of stunning." Although ZAP never claimed to have a deal with Daimler Chrysler directly, according to filed reports ZAP was the first company to import Smart cars to the US and did sell 300 Smart cars that it bought from independent Daimler-Chrysler distributors, it also filed suit against Daimler-Chrysler in California for libel and business interference. ZAP won the initial filings but Daimler won a later appeal based solely on jurisdiction.