Dear Investors,

We invite you to take a look at your prospectus for Bart Heart Entertainment. Just to summarize what BHE FIlms will be doing is selling posters of movies scripted with a movie to watch in SL. We would like to add to the collections of movies we already movie and get a better and fast server to run these on. Right now we just offer this to the residents of BHE. With this IPO we will be able to start selling this movies to SL grid wide and possibility on going to Central Grid , we feel this is an untapped market.

The way we have set up this company will be weekly dividends. The way we can do weekly dividends is because there is only going to be a total of 25,000 shares. 10,000 shares to sell in IPO 13,000 shares to be locked to the owners of BHE Films. The final 2,000 shares with be option shares not to give away but possibly to sell at a later date at the current market value at that time and only offered in groups of 100 shares. Also what I have done is set up this company so BHE Sellers is the CEO but holds no shares. This is done for money reasons since I already have 2 other successful land companies and don't want to mix the money. The movies will be sold and money goes directly to BHE Sellers. I then can easily keep track of the movie sales and directly up load money to the VSTex ATMs to distribute as dividends. Dividends will be 50% of the total sales of Bart Heart Entertainment. The other 50% will go towards tier, server up keep and to get new movies. That is why we have no overhead.

I know the biggest question we will get is about copyright and licensing. How this works, it is set up to sell the movies in SL, but at no time will the customer receive the URL or the ability to download the movie, so the never own the movie. They are just renting it for an unlimited use. So the answer is that “there are no special licenses or copyright requirements for renting videos for general home use. Note, though, that they are licensed “for home use only”, but you’re renting them “for home use only” from your PC. Now if someone turns around and shows that video to a large group, they have violated copyright law, but we haven’t (unless, of course, we knowingly rented it to them for that purpose, in which case there might be a problem). Ultimately, though, it’s up to them to get the license, not you.”

Thank you for taking the time to look this over,
Bart Heart
Chairman of the Board
BHE Films (DVD)