| x | QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|---|-----------------------------------------------------------------------------------------|

|  ̈ | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|--------|------------------------------------------------------------------------------------------|

| VALLEY HIGH MINING COMPANY                             |
|--------------------------------------------------------|
| (Exact name of registrant as specified in its charter) |

| Nevada                                           |   | 68-0582275               |
|--------------------------------------------------|--------|--------------------------|
| (State or other jurisdiction      |   | (I.R.S. Employer    |
| of incorporation or organization) |   | Identification No.) |

| 946 E. 1300 N, Mapleton, UT  84664        |
|-----------------------------------------------------|
| (Address of principal executive offices) (Zip Code) |

| (801) 592-4014                                       |
|------------------------------------------------------|
| (Registrant's telephone number, including area code) |

|                                            |
|------------------------------------------------------|
| (Former name, former address and former fiscal year, |
| if changed since last report)                        |

| Large accelerated filer |   |  ̈                                                         |    | Accelerated filer              |   |  ̈ |
|-----------------------------------|--------|----------------------------------------------------------------|--------------|-------------------------------------|--------|--------|
|                              |   |                                                           |         |
| Non-accelerated filer             |   |  ̈  (Do not check if a smallerreporting company) |    | Smaller reporting company |   | x      |

----

|                                                                                                                           |   | March 31, |     |   | December 31, |   |
|--------------------------------------------------------------------------------------------------------------------------------|--------|----------------|----------|--------|-------------------|--------|
|                                                                                                                           |   | 2011           |     |   | 2010              |   |
|                                                                                                                           |   |           |     |   |              |   |
| ASSETS                                                                                                                         |   |           |     |   |              |   |
|                                                                                                                           |   |           |     |   |              |   |
| CURRENT ASSETS                                                                                                                 |   |           |     |   |              |   |
|                                                                                                                           |   |           |     |   |              |   |
| Cash                                                                                                                           |   | $              | 128      |   |              | $      | 2,804 |   |
| Prepaid expenses                                                                                                               |   |           | -        |   |              |   | 1,437 |   |
|                                                                                                                           |   |           |     |   |              |   |   |   |
| Total Current Assets                                                                                                           |   |           | 128      |   |              |   | 4,241 |   |
|                                                                                                                           |   |           |     |   |              |   |   |   |
| TOTAL ASSETS                                                                                                                   |   | $              | 128      |   |              | $      | 4,241 |   |
|                                                                                                                           |   |           |     |   |              |   |   |   |
| LIABILITIES AND STOCKHOLDERS' DEFICT                                                                                           |   |           |     |   |              |   |   |   |
|                                                                                                                           |   |           |     |   |              |   |   |   |
| CURRENT LIABILITIES                                                                                                            |   |           |     |   |              |   |   |   |
|                                                                                                                           |   |           |     |   |              |   |   |   |
| Accounts payable and accrued expenses                                                                                          |   | $              | 8,740    |   |              | $      | 27 |   |
| Note payable - related party                                                                                                   |   |           | 10,000   |   |              |   | 10,000 |   |
| Derivative liability                                                                                                           |   |           | 75,046   |   |              |   | 75,046 |   |
|                                                                                                                           |   |           |     |   |              |   |   |   |
| Total Current Liabilities                                                                                                      |   |           | 93,786   |   |              |   | 85,073 |   |
|                                                                                                                           |   |           |     |   |              |   |   |   |
| STOCKHOLDERS' DEFICIT                                                                                                          |   |           |     |   |              |   |   |   |
|                                                                                                                           |   |           |     |   |              |   |   |   |
| Common stock, $0.001 par value, 50,000,000 shares authorized, 15,281,346 shares issued and outstanding, respectively |   |           | 15,281   |   |              |   | 15,281 |   |
| Additional paid-in capital                                                                                                     |   |           | 827,819  |   |              |   | 817,819 |   |
| Accumulated deficit                                                                                                            |   |           | (751,374 | )      |              |   | (751,374 | ) |
| Deficit accumulated during the exploration stage                                                                               |   |           | (185,384 | )      |              |   | (162,558 | ) |
|                                                                                                                           |   |           |     |   |              |   |   |   |
| Total Stockholders' Deficit                                                                                                    |   |           | (93,658  | )      |              |   | (80,832 | ) |
|                                                                                                                           |   |           |     |   |              |   |   |   |
| TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT                                                                                    |   | $              | 128      |   |              | $      | 4,241 |   |

----

|                                                                           |   |                                           |       |   |           |   |      | Since                    |   |
|--------------------------------------------------------------------------------|--------|------------------------------------------------|------------|--------|----------------|--------|-----------|--------------------------|--------|
|                                                                      |   |                                           |       |   |           |   |      | Re-enteringthe           |   |
|                                                                      |   |                                           |       |   |           |   |      | Exploration              |   |
|                                                                      |   |                                           |       |   |           |   |      | Stage on            |   |
|                                                                      |   |                                           |       |   |           |   |      | April 19, 2004 |   |
|                                                                      |   | For the Three Months Ended |       |   | Through        |   |
|                                                                      |   | March 31, 2011                       |       |   | March 31, |   |
|                                                                      |   | 2011                                           |       |   | 2010           |   |      | 2011                     |   |
|                                                                      |   |                                           |       |   |           |   |      |                     |   |
| REVENUE                                                                        |   | $                                              | -          |   |           | $      | -         |                     |   | $ | - |   |
| COST OF SALES                                                                  |   |                                           | -          |   |           |   | -         |                     |   |   | - |   |
|                                                                           |   |                                           |       |   |           |   |      |                     |   |   |   |   |
| GROSS PROFIT                                                                   |   |                                           | -          |   |           |   | -         |                     |   |   | - |   |
|                                                                           |   |                                           |       |   |           |   |      |                     |   |   |   |   |
| OPERATING EXPENSES                                                             |   |                                           |       |   |           |   |      |                     |   |   |   |   |
|                                                                           |   |                                           |       |   |           |   |      |                     |   |   |   |   |
| General and administrative expenses                                            |   |                                           | 12,826     |   |           |   | 6,327     |                     |   |   | 100,304 |   |
|                                                                           |   |                                           |       |   |           |   |      |                     |   |   |   |   |
| Total Operating Expenses                                                       |   |                                           | 12,826     |   |           |   | 6,327     |                     |   |   | 100,304 |   |
|                                                                           |   |                                           |       |   |           |   |      |                     |   |   |   |   |
| LOSS FROM OPERATIONS                                                           |   |                                           | (12,826    | )      |           |   | (6,327    | )                        |   |   | (100,304 | ) |
|                                                                           |   |                                           |       |   |           |   |      |                     |   |   |   |   |
| OTHER EXPENSES                                                                 |   |                                           |       |   |           |   |      |                     |   |   |   |   |
|                                                                           |   |                                           |       |   |           |   |      |                     |   |   |   |   |
| Loss on derivative liability                                                   |   |                                           | -          |   |           |   | (6,602    | )                        |   |   | (75,046 | ) |
| Interest expense                                                               |   |                                           | (10,000    | )      |           |   | -         |                     |   |   | (10,034 | ) |
|                                                                           |   |                                           |       |   |           |   |      |                     |   |   |   |   |
| Total Other Expenses                                                           |   |                                           | (10,000    | )      |           |   | (6,602    | )                        |   |   | (85,080 | ) |
|                                                                           |   |                                           |       |   |           |   |      |                     |   |   |   |   |
| LOSS BEFORE INCOME TAXES                                                       |   |                                           | (22,826    | )      |           |   | (12,929   | )                        |   |   | (185,384 | ) |
| PROVISION FOR INCOME TAXES                                                     |   |                                           | -          |   |           |   | -         |                     |   |   | - |   |
|                                                                           |   |                                           |       |   |           |   |      |                     |   |   |   |   |
| NET LOSS                                                                       |   | $                                              | (22,826    | )      |           | $      | (12,929   | )                        |   | $ | (185,384 | ) |
|                                                                           |   |                                           |       |   |           |   |      |                     |   |   |   |   |
| BASIC AND DILUTED LOSS PER SHARE                                               |   | $                                              | (0.00      | )      |           | $      | (0.00     | )                        |   |   |   |   |
|                                                                           |   |                                           |       |   |           |   |      |                     |   |   |   |   |
| WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING – BASIC AND DILUTED |   |                                           | 15,281,346 |   |           |   | 5,281,346 |                     |   |   |   |   |

----

|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   | Deficit         |     |   |   |   |
|------------------------------------------------------------------------------------------------------|--------|-------------------|------------|--------|---------|--------|--------|-------------|--------|--------|-------------|--------|--------|-----------------|----------|--------|--------|--------|
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   | Accumulated     |     |   |   |   |
|                                                                                                 |   |              |       |   |    |   |   | Additional  |   |   |        |   |   | During the |     |   |   |   |
|                                                                                                 |   | Common Stock |       |   | Paid-in |   |   | Accumulated |   |   | Exploration |   |   |            |     |
|                                                                                                 |   | Shares            |       |   | Amount  |   |   | Capital     |   |   | Deficit     |   |   | Stage           |     |   | Total  |   |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |
| Balance, April 19, 2004                                                                              |   |              | 281,313    |   |    | $      | 281    |        |   | $      | 751,093     |   |   | $               | (751,374 | )      |   | $      | - |   |   | $ | - |   |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Shares issued to acquire mining claims lease valued at shareholder carryover basis of $0, April 2004 |   |              | 5,000,000  |   |    |   | 5,000  |        |   |   | (5,000      | )      |   |            | -        |   |   |   | - |   |   |   | - |   |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Rounding shares issued                                                                               |   |              | 33         |   |    |   | -      |        |   |   | -           |   |   |            | -        |   |   |   | - |   |   |   | - |   |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Net loss for the year ended December 31, 2004                                                        |   |              | -          |   |    |   | -      |        |   |   | -           |   |   |            | -        |   |   |   | (4,339 | ) |   |   | (4,339 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2004                                                                           |   |              | 5,281,346  |   |    |   | 5,281  |        |   |   | 746,093     |   |   |            | (751,374 | )      |   |   | (4,339 | ) |   |   | (4,339 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Net loss for the year ended December 31, 2005                                                        |   |              | -          |   |    |   | -      |        |   |   | -           |   |   |            | -        |   |   |   | (17,295 | ) |   |   | (17,295 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2005                                                                           |   |              | 5,281,346  |   |    |   | 5,281  |        |   |   | 746,093     |   |   |            | (751,374 | )      |   |   | (21,634 | ) |   |   | (21,634 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Net loss for the year ended December 31, 2006                                                        |   |              | -          |   |    |   | -      |        |   |   | -           |   |   |            | -        |   |   |   | (13,846 | ) |   |   | (13,846 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2006                                                                           |   |              | 5,281,346  |   |    |   | 5,281  |        |   |   | 746,093     |   |   |            | (751,374 | )      |   |   | (35,480 | ) |   |   | (35,480 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Net loss for the year ended December 31, 2007                                                        |   |              | -          |   |    |   | -      |        |   |   | -           |   |   |            | -        |   |   |   | (11,425 | ) |   |   | (11,425 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2007                                                                           |   |              | 5,281,346  |   |    |   | 5,281  |        |   |   | 746,093     |   |   |            | (751,374 | )      |   |   | (46,905 | ) |   |   | (46,905 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Net loss for the year ended December 31, 2008                                                        |   |              | -          |   |    |   | -      |        |   |   | -           |   |   |            | -        |   |   |   | (10,946 | ) |   |   | (10,946 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2008                                                                           |   |              | 5,281,346  |   |    |   | 5,281  |        |   |   | 746,093     |   |   |            | (751,374 | )      |   |   | (57,851 | ) |   |   | (57,851 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Net loss for the year ended December 31, 2009                                                        |   |              | -          |   |    |   | -      |        |   |   | -           |   |   |            | -        |   |   |   | (11,613 | ) |   |   | (11,613 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2009                                                                           |   |              | 5,281,346  |   |    |   | 5,281  |        |   |   | 746,093     |   |   |            | (751,374 | )      |   |   | (69,464 | ) |   |   | (69,464 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Contributed capital - forgiveness of debt to related party                                           |   |              | -          |   |    |   | -      |        |   |   | 71,726      |   |   |            | -        |   |   |   | - |   |   |   | 71,726 |   |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Common stock issued for cash at $0.001 per share                                                     |   |              | 10,000,000 |   |    |   | 10,000 |        |   |   | -           |   |   |            | -        |   |   |   | - |   |   |   | 10,000 |   |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Net loss for the year ended December 31, 2010                                                        |   |              | -          |   |    |   | -      |        |   |   | -           |   |   |            | -        |   |   |   | (93,094 | ) |   |   | (93,094 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2010                                                                           |   |              | 15,281,346 |   |    |   | 15,281 |        |   |   | 817,819     |   |   |            | (751,374 | )      |   |   | (162,558 | ) |   |   | (80,832 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Beneficial conversion feature                                                                        |   |              | -          |   |    |   | -      |        |   |   | 10,000      |   |   |            | -        |   |   |   | - |   |   |   | 10,000 |   |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Net loss for the three months ended March 31, 2011                                                   |   |              | -          |   |    |   | -      |        |   |   | -           |   |   |            | -        |   |   |   | (22,826 | ) |   |   | (22,826 | ) |
|                                                                                                 |   |              |       |   |    |   |   |        |   |   |        |   |   |            |     |   |   |   |   |   |   |   |   |   |
| Balance, March 31, 2011                                                                              |   |              | 15,281,346 |   |    | $      | 15,281 |        |   | $      | 827,819     |   |   | $               | (751,374 | )      |   | $      | (185,384 | ) |   | $ | (93,658 | ) |

----

|                                                                        |   |                                           |    |   |           |   |    | Since                    |   |
|-----------------------------------------------------------------------------|--------|------------------------------------------------|---------|--------|----------------|--------|---------|--------------------------|--------|
|                                                                        |   |                                           |    |   |           |   |    | Re-entering the     |   |
|                                                                        |   |                                           |    |   |           |   |    | Exploration              |   |
|                                                                        |   |                                           |    |   |           |   |    | Stage on            |   |
|                                                                        |   |                                           |    |   |           |   |    | April 19, 2004 |   |
|                                                                        |   | For the Three Months Ended |    |   | Through        |   |
|                                                                        |   | March 31,                                 |    |   | March 31, |   |
|                                                                        |   | 2011                                           |    |   | 2010           |   |    | 2011                     |   |
|                                                                        |   |                                           |    |   |           |   |    |                     |   |
| CASH FLOWS FROM OPERATING ACTIVITIES                                        |   |                                           |    |   |           |   |    |                     |   |
|                                                                        |   |                                           |    |   |           |   |    |                     |   |
| Net loss                                                                    |   | $                                              | (22,826 | )      |           | $      | (12,929 | )                        |   | $ | (185,384 | ) |
| Adjustments to reconcile net loss to net cash used in operating activities: |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| Amortization of debt discount                                               |   |                                           | 10,000  |   |           |   | -       |                     |   |   | 10,000 |   |
| Loss on derivative liability                                                |   |                                           | -       |   |           |   | -       |                     |   |   | 75,046 |   |
| Changes in operating assets and liabilities                                 |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| Prepaid expenses                                                            |   |                                           | 1,437   |   |           |   | -       |                     |   |   | - |   |
| Derivatives payable                                                         |   |                                           | -       |   |           |   | 6,602   |                     |   |   | - |   |
| Accounts payable and accrued expenses                                       |   |                                           | 8,713   |   |           |   | 3,927   |                     |   |   | 8,740 |   |
|                                                                        |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| Net Cash Used in Operating Activities                                       |   |                                           | (2,676  | )      |           |   | (2,400  | )                        |   |   | (91,598 | ) |
|                                                                        |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES                                        |   |                                           | -       |   |           |   | -       |                     |   |   | - |   |
|                                                                        |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| CASH FLOWS FROM FINANCING ACTIVITIES                                        |   |                                           |    |   |           |   |    |                     |   |   |   |   |
|                                                                        |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| Proceeds from the issuance of common stock                                  |   |                                           | -       |   |           |   | -       |                     |   |   | 10,000 |   |
| Proceeds from related party advances and notes                              |   |                                           | -       |   |           |   | 2,357   |                     |   |   | 82,726 |   |
| Repayment of related party advances and notes                               |   |                                           | -       |   |           |   | -       |                     |   |   | (1,000 | ) |
|                                                                        |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| Net Cash Provided by Financing Activities                                   |   |                                           | -       |   |           |   | 2,357   |                     |   |   | 91,726 |   |
|                                                                        |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| NET (DECREASE) INCREASE IN CASH                                             |   |                                           | (2,676  | )      |           |   | (43     | )                        |   |   | 128 |   |
| CASH AT BEGINNING OF PERIOD                                                 |   |                                           | 2,804   |   |           |   | 43      |                     |   |   | - |   |
|                                                                        |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| CASH AT END OF PERIOD                                                       |   | $                                              | 128     |   |           | $      | -       |                     |   | $ | 128 |   |
|                                                                        |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION                           |   |                                           |    |   |           |   |    |                     |   |   |   |   |
|                                                                        |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| CASH PAID FOR:                                                              |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| Interest                                                                    |   | $                                              | -       |   |           | $      | -       |                     |   | $ | - |   |
| Income Taxes                                                                |   | $                                              | -       |   |           | $      | -       |                     |   | $ | - |   |
|                                                                        |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| NON-CASH FINANCING ACTIVITIES                                               |   |                                           |    |   |           |   |    |                     |   |   |   |   |
| Contributed capital - forgiveness of debt to related party                  |   | $                                              | -       |   |           | $      | 71,726  |                     |   | $ | 71,726 |   |
| Beneficial Conversion Feature                                               |   | $                                              | 10,000  |   |           | $      | -       |                     |   | $ | 10,000 |   |

----

|                       |   | Fair Value Measurements on a Recurring Basis |   |
|---------------------------------|--------|----------------------------------------------------------------------------|--------|
|                       |   | March 31, 2011                                                   |   |
|                            |   | Level 1                                                                    |   |   | Level 2 |   |   | Level 3 |   |   | Total |   |
| Liabilities:                    |   |                                                                       |   |   |   |   |   |   |   |   |   |   |
| Derivative liability            |   | $                                                                     | -      |   |   | $ | - |   |   | $ | 75,046 |   |   | $ | 75,046 |   |
| Total liabilities at fair value |   | $                                                                          | -      |   |   | $ | - |   |   | $ | 75,046 |   |   | $ | 75,046 |   |

----

|                                                                                                                                                                                                             |   | Derivatives |   |   | Total  |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------|--------|--------|--------|--------|
|                                                                                                                                                                                                             |   |        |   |   |   |   |
| Beginning balance                                                                                                                                                                                                |   | $           | 75,046 |   |   | $      | 75,046 |   |
|                                                                                                                                                                                                             |   |        |   |   |   |   |   |   |
| Total gains or losses (realized/unrealized):                                                                                                                                                                     |   |        |   |   |   |   |
|                                                                                                                                                                                                             |   |        |   |   |   |   |   |   |
| Included in earnings (or changes in net assets)                                                                                                                                                                  |   |        | -      |   |   |   | - |   |
| Included in other comprehensive income                                                                                                                                                                           |   |        | -      |   |   |   | - |   |
| Purchases, issuances, and settlements                                                                                                                                                                            |   |        | -      |   |   |   | - |   |
|                                                                                                                                                                                                             |   |        |   |   |   |   |   |   |
| Transfers in and/or out of Level 3                                                                                                                                                                               |   |        | -      |   |   |   | - |   |
|                                                                                                                                                                                                             |   |        |   |   |   |   |   |   |
| Ending balance                                                                                                                                                                                                   |   | $           | 75,046 |   |   | $      | 75,046 |   |
|                                                                                                                                                                                                             |   |        |   |   |   |   |   |   |
| The amount of total gains or losses for the period included in earnings (or changes in net assets) attributable to the change in unrealized gains or losses relating to liabilities still held at March 31, 2011 |   | $           | -      |   |   | $      | - |   |

|                                                                                                      |   | OtherExpenses |   |
|-----------------------------------------------------------------------------------------------------------|--------|---------------|--------|
|                                                                                                      |   |          |   |
| Total gains or losses included in earnings (or changes in net assets) for the period ended March 31, 2011 |   | $             | -      |   |
|                                                                                                      |   |          |   |   |
| Change in unrealized gains or losses relating to liabilities still held at March 31, 2011                 |   | $             | -      |   |

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| (a) | Disclosure Controls and Procedures. |
|-----|-------------------------------------|

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| (b) | Changes in Internal Control over Financial Reporting |
|-----|------------------------------------------------------|

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| EXHIBIT |   |                                                                                                                                                              |
|---------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| NUMBER  |   | DESCRIPTION                                                                                                                                                       |
|    |   |                                                                                                                                                              |
| 31.1    |   | Certification pursuant to Exchange Act Rules 13a-15(e) and 15d-15(e), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002;                       |
|    |   |                                                                                                                                                              |
| 31.2    |   | Certification pursuant to Exchange Act Rules 13a-15(e) and  15d-15(e), as adopted pursuant to Section 302 of the Sarbanes-Oxley  Act of 2002; |
|    |   |                                                                                                                                                              |
| 32.1    |   | Certification pursuant to 18 U.S.C. 1350.                                                                                                                         |

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|               | VALLEY HIGH MINING COMPANY         |
|--------------------|------------------------------------|
|               | (Registrant)                       |
|               |                               |
| Date: May 20, 2011 | John Hickey                        |
|               | (Name)                             |
|               |                               |
|               | /s/ John Hickey                    |
|               | (Signature)Chief Executive Officer |

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