SILVER HILL MINES, INC.
2802 South Man O’War
Veradale, WA 99037
October 13, 2010
Securities and Exchange Commission
Mail Stop 3720
Washington, D.C. 20549
Re:
Silver Hill Mines, Inc.
Form 10-K for the fiscal year ending December 31, 2009
Filed April 6, 2010
File No. 000-53236
SEC Staff:
In connection with your response to the SEC comment letter regarding the Company’s 10-K Annual Report and the Company’s responses, I represent the following as requested by SEC Staff:
·
the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
·
the Staff comments or changes to disclosure in response to the staff comments do not foreclose the Commission from taking any action with respect to the filing; and
·
the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ Steve Bergstrom
Steve Bergstrom
President
