1434994--4/6/2010--SILVER_HILL_MINES

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Independent Certified Public Accountants' Opinion - Going Concern. No Revenue and No Assets. Speculative Nature of Proposed Operations. Scarcity of and Competition for Business Opportunities and Combinations. No Agreement for Business Combination or Other Transaction - No Standards for Business Combination. The Effect Of A Reverse Split Of Our Common Stock Is Unknown. Conflicts of Interest - General Reporting Requirements May Delay or Preclude Acquisition. Lack of Market Research or Marketing Organization Probable Change in Control and Management. Reduction of Percentage Share Ownership Following Business Combination. Because we have nominal assets, we are considered a shell company and will be subject to more stringent reporting requirements. Requirement of Audited Financial Statements May Disqualify Business Opportunities.

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1434994--4/6/2010--SILVER_HILL_MINES_INC