Friday, April 18, 2008 7:24:22 PM
Explanatory Note
Tidelands Oil & Gas, Inc. is filing this Amendment No. 1 on Form 10-K/A to its Form 10-K for the year ended December 31, 2007 to include as an exhibit the consent of Baum & Co. P.A.
This Form 10-K/A does not otherwise amend the Company’s original Form 10-K.
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