diff --git a/markdown.js b/markdown.js
index 70c526a..e9e72a2 100644
--- a/markdown.js
+++ b/markdown.js
@@ -1,20 +1,3 @@
-const SymbolsToCheck = [Heading];
-
-export const toHtml = (markdown) => {
-  const symbols = toSymbols(markdown);
-
-  return `<div>${lineFeed.feed}</div>`;
-};
-
-const toSymbols = (markdown) => {
-  const lineFeed = new LineFeed(markdown);
-  const symbols = [];
-
-  while (!lineFeed.isEmpty()) {}
-
-  return symbols;
-};
-
 class LineFeed {
   originalText = undefined;
   /**
@@ -40,7 +23,7 @@ class LineFeed {
 
   /**
    *
-   * @returns {string|undefined}
+   * @returns {string}
    */
   claim() {
     const line = this.feed.shift();
@@ -70,6 +53,14 @@ class Symbol {
 }
 
 class Heading extends Symbol {
+  /**
+   * @type {string}
+   */
+  text = "";
+  /**
+   * @type {number}
+   */
+  level = 1;
   /**
    *
    * @param {string} line
@@ -78,10 +69,74 @@ class Heading extends Symbol {
   static canParse(line) {
     return line.trim().startsWith("#");
   }
+
+  /**
+   *
+   * @param {LineFeed} lineFeed
+   * @returns {Symbol}
+   */
   static create(lineFeed) {
-    throw new Error("Not implemented");
+    const instance = new Heading();
+    const line = lineFeed.claim();
+    instance.text = line.replaceAll("#", "").trim();
+    instance.level = line.split("").reduce((aggregate, current) => {
+      return current === "#" ? aggregate + 1 : aggregate;
+    }, 0);
+    return instance;
   }
+
   render() {
-    return `<h1>${Symbol.text}</h1>`;
+    return `<h${this.level}>${this.text}</h${this.level}>`;
   }
 }
+
+class CatchAll extends Symbol {
+  /**
+   * @type {string}
+   */
+  text = "";
+  /**
+   *
+   * @param {string} line
+   * @returns {boolean}
+   */
+  static canParse(line) {
+    return true;
+  }
+
+  /**
+   *
+   * @param {LineFeed} lineFeed
+   * @returns {Symbol}
+   */
+  static create(lineFeed) {
+    const instance = new CatchAll();
+    instance.text = lineFeed.claim();
+    return instance;
+  }
+  render() {
+    return `<p>${this.text}</p>`;
+  }
+}
+
+const Factories = [Heading, CatchAll];
+
+export const toHtml = (markdown) => {
+  const symbols = toSymbols(markdown);
+  const html = symbols.map((s) => s.render()).join("");
+  return `<div>${html}</div>`;
+};
+
+const toSymbols = (markdown) => {
+  const lineFeed = new LineFeed(markdown);
+  const symbols = [];
+
+  while (!lineFeed.isEmpty()) {
+    const line = lineFeed.peek();
+    const factory = Factories.find((factory) => factory.canParse(line));
+    const symbol = factory.create(lineFeed);
+    symbols.push(symbol);
+  }
+
+  return symbols;
+};