Panama for many decades has been characterized for its privileged geographic position, biodiversity, modern city, economic development, and its success attracting tourists. Panama figures indicate that the tourism and hospitality industries are growing at impressive rates. In the next few 4 years, worldwide international tourist arrivals is expected to grow by the year 2020 to 1.4 billion and by the year 2030 is expected to reach 1.8 billion. Success in the international tourism industry has had also a positive impact in the Hospitality Industry. Accordingly, by 2018 the Hospitality industry is expected to reach a global retail value of 553.8 Billion. Currently out of those millions of tourists, in 2016 Panama attracted over 1.9 million tourists. Important to consider is that this new millennial tourists come with a new mindset, and are looking for new Eco-friendly hospitality options. As it has been stated by the World Travel and Tourism Organization: “The new millennium and the coming decades are a crucial time for the relationship between travel and tourism and sustainable development. The need to preserve the world’s inherent assets for future generations is becoming an imperative goal not only for travel and tourism, but also for all other industries that use the earth’s natural resources.” Consequently Panama is currently facing a shortage in Eco-friendly focused accommodations, and we are currently facing a rising demand of tourists who are looking for affordable Eco-friendly accommodation. Interestingly, Panama through the Ministry of Tourism has been building its infrastructure to promote Eco-tourism. Within our isthmus we offer activities such as: snorkeling, diving, hiking, camping, bird watching, whale watching, zip line tours, rain-forest tours, rock climbing, sailing with dolphins, swimming with sea turtles, white water rafting among others. Therefore due to the increasing number of tourists entering our country, Panama shortage of Eco friendly accommodations, and our well suited infrastructure for Eco-tourism activities, we have a great business opportunity to capitalize in. In our continuous endeavor to have a positive impact on caring the environment while displaying Panama to the world, we are joining efforts in order to start an Eco-friendly hospitality business. Our business model wants to full-fill the current demand for Eco- friendly, self-sustainable, and affordable accommodations. The lodge is expected to be located in Gatun which is characterized by dense forests, fresh air, beautiful lake scenery, hiking trails, the Panama Canal locks, and peace-full environment. We have chosen this location due to its proximity with Panama Canal Gatun locks, Gatun Lake, Rio Chagres, its biodiversity and the fact that there is no Eco-friendly lodges in this area. Therefore, due to the high influx of tourist in Panama, the multiple activities as well as comfortable accommodations we offer, we are confident our Eco lodge will enjoy high occupancy rate. In the initial construction phase, the lodge will consist of 4 main cabins, which will be completely constructed with recycled products such as Reused maritime shipping containers, refurbished furniture's, in addition, we will construct our cabins in harmony with nature and our cabins will run 100% with solar energy. We are not only offering an Eco-friendly, and low carbon foot print option for tourists, we will also offer tours that allow our guests to explore the beauty of Panama. Including the visit to the Gatun locks, bird watching trails, kayaking in the lake, getting to know local culture, exiting adventures on the Chagres River, and connecting with nature. Our main sources of revenue will be from hospitality services, and touristic attraction services. Accordingly, our main expenses recall on the acquisition of land, equipment and construction of cabins and monthly salary and maintenance expenses. In order to evaluate this project, we have calculated a project duration of 10 years with a 10% discount rate. We will begin the project in 2019, and break even on July 2023. The initial total Capital investment will be of $220,000.00 and we will generate with yearly incomes average $60,000.00 and a NPV of +$195,656.55.