Asia Capital PLC and Belluna Co. Ltd. are partnering to develop a luxury resort on the island of Miriandhoo in the Maldives. The $45 million project will include 70 rooms and associated facilities, with a focus on guest services and staff facilities. The Maldives has seen rapid growth in tourism, and the increase in bed capacity may not be adequate to cater to the faster-growing industry, creating ample opportunities for new investments. Belluna Co., Ltd. operates in the mail order industry in seven segments.