Bad Toys Holdings, Inc. Research Note Issued by Investrend Research Affiliate Beacon Equity Research Regarding the Spin-Off of the Southland Health Services Division.

NEW YORK -- (Investrend Research Syndicate) A new research note on Bad Toys Holdings, Inc. (OTCBB:BTYH) has been issued by Beacon Equity Research Senior Analyst, Shailesh Dhuri.

The full report is available at http://www.beaconequityresearch.com and http://www.investrendresearch.com.

In the report, Mr. Dhuri writes, "Bad Toys Holding, Inc announced on 28th November 2005 that it will spin-off its Southland Health Services Division into a separate entity and will issue stock dividend. Bad Toys Holding will issue a stock dividend of Southland to each of its shareholders. The management has decided to distribute 75% of Southland shares to the shareholders, and have the other 25% remain within the existing Bad Toys firm. The Company plans to issue 1.31 shares of Southland Health Services for every 1 share of common stock owned of Bad Toys Holdings, Inc.

Southland Health Services Shares will be separately listed and traded in the market. We expect that following this dividend, Bad Toys share price will decline, when the spin off becomes effective. However, that does not mean that investors will lose out; as they will be receiving new shares in new company, which will protect the total value in short run. In the long run, separate business units with a clear focus on core competency, is the preferable arrangement when compared to a conglomerate structure".

Beacon Equity Research, LLC is a fee-based, comprehensive investment research firm, focusing primarily on the underserved small-cap sector. All Beacon analysts are seasoned industry professionals and adhere to the CFA Institute's (CFAI) stringent ethics and standards of practice guidelines. Beacon Research does not have any investment banking relationships with any of the companies covered. All analysts are compensated prior to performing their investment research and are not compensated in any way based on the future performance of the equities they follow.

Both Beacon Equity Research and Investrend subscribe to the "Standards for Independent Research Providers" at http://www.firstresearchconsortium.com. Beacon Research has been compensated a total of $18,000 by Bad Toys Holdings, Inc. for a 12-month enrollment in its research program.

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