Valentine Beauty Inc. (VLBI)

[The Virtual Cat]

The R/S is mentioned on page 22 of the 10-KSB:

NOTE J—SUBSEQUENT EVENTS—REVERSE SPLIT PROPOSAL

On March 19, 2007, the Company’s Board of Directors and shareholders holding the majority of issued and outstanding Common Stock approved a 300 to 1 reverse stock split of its $.0001 par value Common Stock. The par value of Common Stock will not change. All the fractional shares will be rounded the nearest whole shares. With the exception of adjustments for those shareholders with fractional shares, the reverse stock split will not affect any stockholder's proportional equity interest in the company in relation to other shareholders or rights, preferences, privileges or priorities. The reverse split will become effective twenty days after this information statement is sent to shareholders.