-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, N9ZSqXbyp6J00itHEazr8eKKLQsgBksl/REIMs7HRwKmXoI9qoDp7MP0olYhmCdH RJGcRP5MEjaQveQSzw95PA== 0001078782-10-000479.txt : 20100921 0001078782-10-000479.hdr.sgml : 20100921 20100316113518 ACCESSION NUMBER: 0001078782-10-000479 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100316 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Silverhill Management Services Inc CENTRAL INDEX KEY: 0001459188 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT SERVICES [8741] IRS NUMBER: 262274999 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 21 MERRIMAC WAY CITY: TYNGSBORO STATE: MA ZIP: 01879 BUSINESS PHONE: 978-697-1180 MAIL ADDRESS: STREET 1: 21 MERRIMAC WAY CITY: TYNGSBORO STATE: MA ZIP: 01879 CORRESP 1 filename1.htm SEC Response Letter









March 16, 2010



Mr. Russell Mancuso, Esq.

U.S. Securities and Exchange Commission

Mail Stop 3030

Washington, D.C.  20548


Re:

Silverhill Management Services, Inc. (the “Company” or the “Registrant”)

Registration Statement on Form S-1 (the “Registration Statement”)

Filed August 5, 2009

File No. 333-161052


Dear Mr. Mancuso:


This letter is written in response to your letter dated February 18, 2010 and is being sent to you concurrently with the filing of Amendment No. 5 to the above referenced Registration Statement on Form S-1.  


I have enclosed with this letter a marked copy of Amendment No. 5 and a “clean” copy of Amendment No. 5 to facilitate your review.


Now that we have addressed the issue of the updated financial statements, we now invite you to conduct your review of Amendment No. 4.  We refer you to Amendment No. 4 filed on February 17, 2010 and to our letter to the U.S. Securities and Exchange Commission dated February 17, 2010.  The numbered paragraphs in our February 17, 2010 letter correspond to the paragraphs of your letter dated January 28, 2010.


We hope that the information provided in this letter and set forth in Amendment No. 5 adequately address the comments in your letter.    Please do not hesitate to contact me at (310) 606-5550 or by email at er@corichlaw.com if you have any additional questions.


Sincerely,



/s/ Eric W. Richardson

Eric W. Richardson






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