Cassidy & Associates Attorneys at Law 215 Apolena Avenue Newport Beach, California 92662 ---------- Email: CassidyLaw@aol.com Telephone: 949/673-4510 Fax: 949/673-4525 January 7, 2016 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Scott Hill Acquisition Corporation Greetings: I attach for filing the Scott Hill Acquisition Corporation registration statement on Form 10-12g. We are simultaneously filing additional identical registration statements on Forms 10-12g namely: 	Burney Hill Acquisition Corporation 	Cabot Hill Acquisition Corporation 	Event Hill Acquisition Corporation 	Franklin Hill Acquisition Corporation 	Grant Hill Acquisition Corporation 	Jackson Hill Acquisition Corporation 	Lincoln Hill Acquisition Corporation 	Perry Hill Acquisition Corporation 	Sherman Hill Acquisition Corporation 	 Sincerely, 	 /s/ Lee Cassidy 				 Cell phone: 202-415-3563