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Sơn Kim is a commune in Hương Sơn District, Hà Tĩnh Province, Vietnam. It locates at the border of Vietnam and Lao, on the Road 8 which runs through Đức Thọ and Hương Sơn Districts. It consists of about 7 villages scattered among hills and mountains of the Trường Sơn Range. The commune enjoys a source of mineral water.
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