SMCE SMC Entertainment Inc (PK)

SMC Recordings, Inc. (PINKSHEETS: SMCE), an independent Hip-Hop/Rap Label, today announced that its Board of Directors, pursuant to previously obtained stockholder authorization, approved a reverse split of its common stock at a ratio of 1 for 50, with a planned effective date of May 6, 2011, and announced the Company name change to SMC Entertainment, Inc.

Accordingly, as of the effective date, each 50 shares of issued and outstanding common stock and equivalents will be converted into one share of common stock. The Company's ticker symbol will be appended with a "D" to indicate the completion of the reverse stock split, and after a 20 trading-day period following effectiveness of the reverse split the ticker symbol will revert to "SMCE." The reverse stock split will become effective upon the filing of a Certificate of Amendment to the Company's Certificate of Incorporation with the Secretary of State of the State of Nevada.

SMC Recordings' reverse stock split is intended to enhance investors' visibility into the Company's profitability on a per share basis. The Company also believes that a higher share price could broaden SMC Recordings' appeal to investors, in addition to reducing per share transaction fees and certain administrative costs.

SMC Recordings' stockholders will receive instructions from their broker or from the Company's transfer agent, West Coast Transfer, Inc. of San Diego, California, containing the appropriate reverse stock split procedures. All fractional stockholdings will be rounded up to the nearest whole share. As a result of the reverse stock split, the number of outstanding common shares will be reduced to approximately 1.6 million from the current amount 78.7 million. The reverse stock split will affect all stockholders uniformly and will not affect any stockholder's ownership percentage of SMC Recordings' common shares (except to the extent that the reverse stock split will result in some of the stockholders receiving full shares in the rounding of fractional shares). Further information on the logistics regarding the reverse split can be obtained by contacting West Coast Transfer, Inc. shareholder services department at 629-664-4780

About SMC Recordings:

Established in March of 2005, SMC Recordings is home to independent music and artists. Based in San Francisco, CA, the company's prized accomplishment is its unique philosophy of artist development, where artists are encouraged to participate with the label from inception through maintenance of their careers. This innovative structure has garnered industry veterans to join the company and aid in its growth. SMC is distributed by Fontana, the indie distribution subsidiary of Universal. It is SMC's humble regional beginnings and loyalty to their artists and their careers that will guarantee the company to always be on the precipice of creativity and expansion in the music game.

Forward Looking Statements

This press release contains "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. Statements in this release that are forward-looking statements are based on current expectations and assumptions that are subject to known and unknown risks, uncertainties, or other factors which may cause actual results, performance, or achievements of the company to be materially different from any future results, performance, or achievements expressed or implied by such forward-looking statements. Actual results could differ materially because of factors such as the effect of general economic and market conditions, entry into markets with vigorous competition, market acceptance of new products and services, continued acceptance of existing products and services, technological shifts, and delays in product development and related product release schedules, any of which may cause revenues and income to fall short of anticipated levels. All information in this release is as of the date of this release. The company undertakes no duty to update any forward-looking statement to conform the statement to actual results or changes in the company's expectations.