I just wanted to take a minute to explain the business side of Valentine Heart Inc. The RL side of VHI. We are incorporated as a internet hosting company. The reason for this, back in January we talked to a tax attorney and former IRS agent. When we talked to him about second life and tryed to explain exactly what we do, it was a little confusing. I kept on telling him, I was in the land business and sold/rent land to people. As many of the people not involved in Second Life®, he also had no clue what I was talking about. Once I showed him, he told me that it is not land, it is server space. We don't ever own the servers, we only pay for the right to use them. So with now understanding that land is just server space. We can all understand that the $1000 that we pay to Linden Lab® to get the land/ server space, is just an initial set up fee or "acitvation fee", just like when you get a phone, cable or internet service. The tier fee that we pay each month is no different then a monthly service charge, just like we pay to the phone, cable or internet service companies. So all Linden Lab® has done is change there activation charge for their services. I hope this clears up the confusion of what is going on.

Valentine Heart Inc.

502 E John St. Room E
PMB # 2401
Carson City, Nevada 89706-3042
United States