LIQUIDITY AND GOING CONCERN	9 Months Ended
Dec. 31, 2011
LIQUIDITY AND GOING CONCERN	NOTE 5 – LIQUIDITY AND GOING CONCERN The Company has not generated any revenues, has a working capital deficit, and has suffered a loss from operations. These factors create substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustment that might be necessary if the Company is unable to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company generating cash from the sale of its common stock and/or obtaining debt financing and attaining future profitable operations or acquiring or merging with a profitable company. Management’s plans include selling its equity securities and obtaining debt financing to fund its capital requirements until it is able to enter into a business combination with another company; however, there can be no assurance the Company will be successful in these efforts.

LIQUIDITY AND GOING CONCERN

9 Months Ended

Dec. 31, 2011

NOTE 5 – LIQUIDITY AND GOING CONCERN

The Company has not generated any revenues, has a working capital deficit, and has suffered a loss from operations. These factors create substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustment that might be necessary if the Company is unable to continue as a going concern.

The ability of the Company to continue as a going concern is dependent on the Company generating cash from the sale of its common stock and/or obtaining debt financing and attaining future profitable operations or acquiring or merging with a profitable company. Management’s plans include selling its equity securities and obtaining debt financing to fund its capital requirements until it is able to enter into a business combination with another company; however, there can be no assurance the Company will be successful in these efforts.

SAND HILLS, INC 10-Q