You may not like what I am going to say, but I would say this in your best interest.
A shell corporation is a business entity with no significant assets or ongoing business activities. It is a corporation that is formed and then held on to-put on a shelf-for a few years while some credit history is established for it. The idea is that it will eventually be sold to someone who wants to start a company without going through the steps to create a new one, or someone who wants to get a bank loan but can't qualify because his or her own company doesn't have the necessary credit scores or business history.
My Opinion is that it is clearly unethical and possibly illegal. I understand that small business owners are strapped for cash and unable to get loans, but they should stay away from these things. If you can't get a loan from a bank, you need to look at other options and maybe even close your doors. It's a bad time, but if you can't secure capital with what your company has in assets, liabilities, and cash flow, you shouldn't try to fool a financial institution.
I am sorry you may not have liked what I said. But in my opinion, you should stay away from this as this may not take you far.