diff --git a/src/API.php b/src/API.php
new file mode 100644
index 0000000..c5a4b90
--- /dev/null
+++ b/src/API.php
@@ -0,0 +1,187 @@
+<?php
+
+namespace Intuit;
+
+use Illuminate\Support\Arr;
+use Illuminate\Support\Facades\Cache;
+use Illuminate\Support\Facades\Log;
+
+use Intuit\Models\ProviderToken;
+use Intuit\Response\ListList;
+
+final class API
+{
+	// https://developer.intuit.com/app/developer/qbo/docs/learn/rest-api-features
+	// @todo implement wait - will get 429 when throttling occurs, wait 60s
+	// @todo 500 requests/min per realm
+	// @todo requests that take 120s will timeout
+	// @todo max entities is 1000, use pagination for more
+	private const LOGKEY = 'API';
+	private const CACHE_TIME = 60*60*12;
+	private const VERSION = 'v3';
+	private const MINOR_VERSION = 65;
+	private const CURLOPT_HEADER = FALSE;
+
+	private ProviderToken $token;
+
+	public function __construct(ProviderToken $token,bool $tryprod=FALSE)
+	{
+		$this->url = (config('app.env') == 'local' && ! $tryprod) ? 'https://sandbox-quickbooks.api.intuit.com' : 'https://quickbooks.api.intuit.com';
+		$this->token = $token;
+
+		Log::debug(sprintf('%s:Intuit API for id [%s]',static::LOGKEY,$token->realm_id));
+	}
+
+	/**
+	 * Convert an Array to Curl Headers
+	 *
+	 * @param array $header
+	 * @return array Curl Headers
+	 */
+	private function convertHeaders(array $header): array
+	{
+		return collect($header)
+			->map(function($value,$key) { return sprintf('%s:%s',$key,$value); })
+			->values()
+			->toArray();
+	}
+
+	/**
+	 * Call the API
+	 *
+	 * @param string $path
+	 * @param array $parameters
+	 * @return object|array
+	 * @throws \Exception
+	 */
+	private function execute(string $path,array $parameters=[])
+	{
+		$url = sprintf('%s/%s/company/%s/%s',$this->url,self::VERSION,$this->token->realm_id,$path);
+
+		$method = Arr::get($parameters,'method','GET');
+
+		if ($parameters)
+			Arr::forget($parameters,'method');
+
+		// If we are passed an array, we'll do a normal post.
+		switch ($method) {
+			case 'GET':
+				$request = $this->prepareRequest(
+					$url,
+					$parameters,
+					[
+						'Accept' => 'application/json',
+						'Authorization' => sprintf('Bearer %s',$this->token->access_token),
+						'Content-Type' => 'application/json',
+					]
+				);
+				break;
+
+			/*
+			case 'POST':
+				$request = $this->prepareRequestPost(
+					$url,
+					$parameters,
+					[
+						'accept: application/json',
+						'Api-Request-Id: '.$request_id,
+						'Api-Signature: '.$signature,
+					]
+				);
+				break;
+
+			case 'PUT':
+				$request = $this->prepareRequestPut(
+					$url,
+					$parameters,
+					[
+						'accept: application/json',
+						'Api-Request-Id: '.$request_id,
+						'Api-Signature: '.$signature,
+					]
+				);
+				break;
+			*/
+
+			default:
+				throw new \Exception(sprintf('Unknown method: %s',$method));
+		}
+
+		$key = md5($path.serialize($parameters));
+
+		//Cache::forget($key);
+		$result = Cache::remember($key,self::CACHE_TIME,function() use ($request,$url) {
+			try {
+				$response = curl_exec($request);
+
+				switch($x=curl_getinfo($request,CURLINFO_HTTP_CODE)) {
+					case 400:
+					case 401:
+					case 403:
+					case 404:
+						dump([$xx=curl_getinfo($request),'response'=>$response]);
+
+						throw new \Exception(sprintf('CURL exec returned %d: %s (%s)',$x,curl_error($request),serialize($xx)));
+				}
+
+				curl_close($request);
+				return json_decode(self::CURLOPT_HEADER ? substr($response,curl_getinfo($request,CURLINFO_HEADER_SIZE)) : $response);
+
+			} catch (\Exception $e) {
+				dump(['error'=>$e->getMessage()]);
+				Log::error(sprintf('%s:Got an error while posting to [%s] (%s)',static::LOGKEY,$url,$e->getMessage()),['m'=>__METHOD__]);
+
+				curl_close($request);
+				throw new \Exception($e->getMessage());
+			}
+		});
+
+		return $result;
+	}
+
+	/**
+	 * Get a list of our clients
+	 *
+	 * select * from Account where Metadata.CreateTime > '2014-12-31'
+	 *
+	 * @param array $parameters
+	 * @return ListList
+	 * @throws \Exception
+	 */
+	public function getCustomers(array $parameters=[]): ListList
+	{
+		Log::debug(sprintf('%s:Get a list of customers',static::LOGKEY));
+		$key = 'customers';
+		$parameters['query'] = 'select * from Customer';
+
+		return new ListList($this->execute('query',$parameters),$key);
+	}
+
+	/**
+	 * Setup the API call
+	 *
+	 * @param        $url
+	 * @param array $parameters
+	 * @param array $headers
+	 * @return \CurlHandle
+	 */
+	private function prepareRequest($url,array $parameters=[],array $headers=[]): \CurlHandle
+	{
+		$request = curl_init();
+
+		curl_setopt($request,CURLOPT_HEADER,self::CURLOPT_HEADER);		// debugging set this to TRUE, but it affects our body.
+
+		curl_setopt($request,CURLOPT_URL,$url.'?'.http_build_query(array_merge($parameters,['minorversion'=>self::MINOR_VERSION])));
+		curl_setopt($request,CURLOPT_RETURNTRANSFER,TRUE);
+		curl_setopt($request,CURLOPT_CUSTOMREQUEST,'GET');
+		curl_setopt($request,CURLINFO_HEADER_OUT,TRUE);
+		curl_setopt($request,CURLOPT_SSL_VERIFYPEER,TRUE);
+		curl_setopt($request,CURLOPT_CONNECTTIMEOUT,15);
+		curl_setopt($request,CURLOPT_TIMEOUT,15);
+
+		if ($headers)
+			curl_setopt($request,CURLOPT_HTTPHEADER,$this->convertHeaders($headers));
+
+		return $request;
+	}
+}
\ No newline at end of file
diff --git a/src/Models/Customer.php b/src/Models/Customer.php
new file mode 100644
index 0000000..a032048
--- /dev/null
+++ b/src/Models/Customer.php
@@ -0,0 +1,74 @@
+<?php
+
+namespace Intuit\Models;
+
+use Illuminate\Support\Arr;
+use Intuit\Traits\CompareAttributes;
+use Jenssegers\Model\Model;
+
+/*
+  +"Customer": {#1760
+    +"Taxable": false
+    +"BillAddr": {#1758
+      +"Id": "2"
+      +"Line1": "25 Stone Drive"
+      +"City": "Sydney"
+      +"CountrySubDivisionCode": "NSW"
+      +"PostalCode": "2001"
+      +"Lat": "-33.737492"
+      +"Long": "151.195909"
+    }
+    +"Job": false
+    +"BillWithParent": false
+    +"Balance": 1650.0
+    +"BalanceWithJobs": 1650.0
+    +"CurrencyRef": {#1761
+      +"value": "AUD"
+      +"name": "Australian Dollar"
+    }
+    +"PreferredDeliveryMethod": "None"
+    +"IsProject": false
+    +"domain": "QBO"
+    +"sparse": false
+    +"Id": "1"
+    +"SyncToken": "0"
+    +"MetaData": {#1762
+      +"CreateTime": "2018-02-21T20:02:17-08:00"
+      +"LastUpdatedTime": "2018-03-22T13:36:42-07:00"
+    }
+    +"GivenName": "Adwin"
+    +"FamilyName": "Ko"
+    +"FullyQualifiedName": "Adwin Ko"
+    +"CompanyName": "Ko International Ltd"
+    +"DisplayName": "Adwin Ko"
+    +"PrintOnCheckName": "Adwin Ko"
+    +"Active": true
+  }
+  +"time": "2022-08-13T21:15:37.254-07:00"
+ */
+
+final class Customer extends Model
+{
+	use CompareAttributes;
+
+	public function __get($key) {
+		$keymap = [
+			'id' => 'Id',
+			'active' => 'Active',
+			'companyname' => 'CompanyName',
+			'fullname' => 'FullyQualifiedName',
+			'ref' => 'ResaleNum',
+			'synctoken' => 'SyncToken',
+		];
+
+		switch ($key) {
+			case 'created_at':
+				return object_get($this->getAttribute('MetaData'),'CreateTime');
+			case 'updated_at':
+				return object_get($this->getAttribute('MetaData'),'LastUpdatedTime');
+
+			default:
+				return parent::__get(Arr::get($keymap,$key,$key));
+		}
+	}
+}
\ No newline at end of file
diff --git a/src/Models/ProviderToken.php b/src/Models/ProviderToken.php
new file mode 100644
index 0000000..9825eb7
--- /dev/null
+++ b/src/Models/ProviderToken.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace Intuit\Models;
+
+use Illuminate\Database\Eloquent\Model;
+use Laravel\Socialite\Facades\Socialite;
+
+class ProviderToken extends Model
+{
+	protected $dates = [
+		'access_token_expires_at',
+		'refresh_token_expires_at',
+	];
+
+	/* ATTRIBUTES */
+
+	public function getAccessTokenAttribute($value): ?string
+	{
+		if (! $this->hasAccessTokenExpired())
+			return $value;
+
+		// Auto refresh the token
+		$this->refreshToken();
+
+		return (! $this->hasAccessTokenExpired()) ? $this->getRawOriginal('access_token') : NULL;
+	}
+
+	/* METHODS */
+
+	public function hasAccessTokenExpired(): bool
+	{
+		return $this->access_token_expires_at->isPast();
+	}
+
+	public function refreshToken(): bool
+	{
+		return Socialite::with($this->provider->name)->refreshtoken($this);
+	}
+}
\ No newline at end of file
diff --git a/src/Response/Base.php b/src/Response/Base.php
new file mode 100644
index 0000000..c6d499d
--- /dev/null
+++ b/src/Response/Base.php
@@ -0,0 +1,159 @@
+<?php
+
+namespace Intuit\Response;
+
+use Illuminate\Support\Collection;
+use Illuminate\Support\Facades\App;
+use Illuminate\Support\Facades\Log;
+
+use Intuit\Models\Customer;
+
+/**
+ * This parent class handles responses received from Intuit
+ *
+ * @note: This class is used for events not specifically created.
+ */
+abstract class Base implements \JsonSerializable, \Countable, \ArrayAccess, \Iterator
+{
+	protected const LOGKEY = 'RB-';
+
+	protected Collection $_data;
+	protected ?string $_type;
+	protected int $startPosition;
+	protected int $maxResults;
+
+	private ?int $counter = NULL;
+	protected const TYPES = [
+		'customers',
+	];
+
+	/**
+	 * Default Constructor Setup
+	 *
+	 * @param object $response
+	 * @param string $type
+	 * @throws \Exception
+	 */
+	public function __construct(object $response,string $type)
+	{
+		if (! in_array($type,self::TYPES))
+			throw new \Exception('Unknown data type: '.$type);
+
+		if (object_get($response,'time'))
+			unset($response->time);
+
+		$this->_data = $this->data($response,$type);
+
+		// This is only for child classes
+		if (get_class($this) == Base::class) {
+			Log::debug(sprintf('%s:Intuit RESPONSE Initialised [%s]',static::LOGKEY,get_class($this)),['m'=>__METHOD__]);
+
+			if (App::environment() == 'dev')
+				file_put_contents('/tmp/response',print_r($this,TRUE),FILE_APPEND);
+		}
+	}
+
+	/* ABSTRACT */
+
+	/**
+	 * When we json_encode this object, this is the data that will be returned
+	 */
+	public function jsonSerialize(): mixed
+	{
+		return $this->_data ?: new \stdClass;
+	}
+
+	public function current(): mixed
+	{
+		return $this->_data[$this->counter];
+	}
+
+	public function next(): void
+	{
+		$this->counter++;
+	}
+
+	public function key(): mixed
+	{
+		return $this->counter;
+	}
+
+	public function valid(): bool
+	{
+		return isset($this->_data[$this->counter]);
+	}
+
+	public function rewind(): void
+	{
+		$this->counter = 0;
+	}
+
+	public function offsetExists(mixed $offset): bool
+	{
+		return $this->_data->has($offset);
+	}
+
+	public function offsetGet(mixed $offset): mixed
+	{
+		return $this->_data->get($offset);
+	}
+
+	public function offsetSet(mixed $offset, mixed $value): void
+	{
+		throw new \Exception('Method not implemented: '.__METHOD__);
+	}
+
+	public function offsetUnset(mixed $offset): void
+	{
+		$this->_data->forget($offset);
+
+		// Rekey the collection
+		$this->_data = $this->_data->values();
+
+		// Reset the counter if we have deleted a value before it
+		if ($offset < $this->counter)
+			$this->counter--;
+	}
+
+	public function count(): int
+	{
+		return $this->_data->count();
+	}
+
+	/* METHODS */
+
+	/**
+	 * Convert our response into a collection of the appropriate model
+	 *
+	 * @param object $response
+	 * @param string $type
+	 * @return Collection
+	 * @throws \Exception
+	 */
+	private function data(object $response,string $type): Collection
+	{
+		switch ($type) {
+			case 'customers':
+				$data = collect(Customer::hydrate($response->QueryResponse->Customer));
+				$this->startPosition = $response->QueryResponse->startPosition;
+				$this->maxResults = $response->QueryResponse->maxResults;
+				break;
+
+			default: throw new \Exception('Unknown object type: '.$this->_type);
+		}
+
+		return $data;
+	}
+
+	/**
+	 * Search for an item in the result
+	 *
+	 * @param string $key
+	 * @param mixed $value
+	 * @return mixed
+	 */
+	public function search(string $key, mixed $value): mixed
+	{
+		return $this->_data->search(function($item) use ($key,$value) { return $item->{$key} == $value; });
+	}
+}
\ No newline at end of file
diff --git a/src/Response/ListList.php b/src/Response/ListList.php
new file mode 100644
index 0000000..7fdd618
--- /dev/null
+++ b/src/Response/ListList.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace Intuit\Response;
+
+/**
+ * This is a Generic Intuit Response to API calls
+ */
+class ListList extends Base
+{
+	protected const LOGKEY = 'RLI';
+}
\ No newline at end of file
diff --git a/src/Traits/CompareAttributes.php b/src/Traits/CompareAttributes.php
new file mode 100644
index 0000000..0041644
--- /dev/null
+++ b/src/Traits/CompareAttributes.php
@@ -0,0 +1,49 @@
+<?php
+
+/**
+ * This trait enables a model to be updated and to provide the changes
+ */
+namespace Intuit\Traits;
+
+use Illuminate\Database\Eloquent\Concerns\HasAttributes;
+
+trait CompareAttributes
+{
+	use HasAttributes;
+
+	/* OVERRIDES */
+
+	/* Since we use Jenson model, with HasAttributes, we need to add and override some basic dependancies */
+
+	public function getIncrementing() { return FALSE; }
+	public function usesTimestamps() { return FALSE; }
+	public function getAttribute($key) {
+		return (array_key_exists($key,$this->attributes)) ? $this->attributes[$key] : NULL;
+	}
+
+	/**
+	 * Only record a change if it has changed
+	 *
+	 * @param $key
+	 * @param $value
+	 * @return void
+	 */
+	public function __set($key,$value) {
+		if (array_key_exists($key,$this->attributes) && (! $this->isSame($key,$value)))
+			parent::__set($key,$value);
+	}
+
+	/**
+	 * Check to see if a value has changed
+	 *
+	 * @param string $key
+	 * @param $tgt
+	 * @return bool
+	 */
+	private function isSame(string $key,$tgt): bool
+	{
+		$src = $this->getAttribute($key);
+
+		return (is_object($src) || is_array($tgt)) ? count(array_diff_assoc((array)$src,(array)$tgt)) === 0 : $src === $tgt;
+	}
+}
\ No newline at end of file