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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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ACCESSION NUMBER:		9999999997-09-015931
CONFORMED SUBMISSION TYPE:	REGDEX/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20090319
DATE AS OF CHANGE:		20090406
EFFECTIVENESS DATE:		20090319

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SMS LTD
		CENTRAL INDEX KEY:			0001421736
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			XX

	FILING VALUES:
		FORM TYPE:		REGDEX/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	021-112356
		FILM NUMBER:		09039726

	BUSINESS ADDRESS:	
		STREET 1:		27 HOSPITAL ROAD
		STREET 2:		5TH FLOOR
		CITY:			GEORGE TOWN
		STATE:			XX
		ZIP:			CAYMAN
		BUSINESS PHONE:		(345) 949-5884

	MAIL ADDRESS:	
		STREET 1:		27 HOSPITAL ROAD
		STREET 2:		5TH FLOOR
		CITY:			GEORGE TOWN
		STATE:			XX
		ZIP:			CAYMAN
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This document was generated as part of a paper submission.
Please reference the Document Control Number 09039726 for access to the original document.
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