Exhibit 99.5

                   VALLEY HIGH MINING COMPANY
              3098 South Highland Drive, Suite 323
                Salt Lake City, Utah  84106-6001

                      Monday, May 15, 2006

DEAR VALLEY HIGH MINING COMPANY SHAREHOLDER:

     In March 2004, we sent you a letter when your Company was known as
Valley High Oil, Gas & Minerals, Inc.  Since that time, the domicile of your
Company has been changed to Nevada and its name has also been changed to
VALLEY HIGH MINING COMPANY.

     In April 2004, 470 acres of mining claims known as "The North Beck
Claims" and located in the Tintic Mining District of Juab County, Utah, west
of the town of Eureka, were conveyed by a related party to your Company by way
of lease agreement.  Though there are no proven or provable reserves on these
mining claims (and no assurance can be made that there ever will be), the
mineralization of interest is primarily silver with lesser amounts of gold,
lead and zinc.  Subsequent to our mining claims acquisition, we obtained
audited financial statements on your Company and in March 2005, we filed a
Form 10-SB registration statement with the U.S. Securities and Exchange
Commission ("Commission") to become a "reporting company."  That process was
completed earlier this year.

     Recently, we applied for and received, from the National Association of
Securities Dealers, Inc. (NASD), an Over-the-Counter Bulletin Board (OTCBB)
symbol.  The OTCBB symbol assigned to your stock last week is VHMC.OB.
Currently, we only have one market maker for your stock, which is Wilson-Davis
& Company here in Salt Lake City, Utah.

     In lieu of mailing you our Annual Report on Form 10-KSB (which was filed
in March) and also in lieu of mailing you our last Quarterly Report on Form
10-QSB (filed earlier this month), please be advised that all of our
Commission filings are available for review on the Commission's website,
www.sec.gov.  Once you go there, click on "EDGAR," which is the Commission's
acronym for the database that contains ALL public company filings.  You can
also access EDGAR directly by going to www.edgaronline.com.  Edgar Online,
however, is a private company and therefore, it may charge you money to access
certain filings.  Finally, you can also access our Commission filings by
visiting the Over-the-Counter Bulletin Board's website, www.otcbb.com, typing
in our new stock symbol, and clicking on the option titled "More filings for
VHMC."  If you have any questions, we suggest that you contact your
stockbroker.

     Our Annual Report for our fiscal year ended December 31, 2005, and our
last Quarterly Report for our first quarter ended March 31, 2006, contain
considerable information about your Company and its financial condition.
Currently, we are in Phase Two of our Plan of Operation, which is to locate a
suitable joint venture partner willing to finance a bona fide mineral
exploration program on our claims.  Among other things, these two documents
contain a detailed exploration plan or program, with proposed drilling
targets, timelines involved, and the costs of each phase.  At the present
time, we have no mining exploration operations or activities of any kind.
Based on our limited financial resources, we are currently focusing our
efforts on attracting a suitable joint venture mining partner.  No assurance
can be made that we will in fact attract a suitable joint venture partner or
that a mining exploration plan will be conducted on our claims.

                                   BY ORDER OF THE BOARD OF DIRECTORS