  A black shell consists of a massive thin spherical shell contracting toward
its gravitational radius, coinciding with 't Hooft's brick wall, from the point
of view of an external observer far from the shell. This object was conceived
by J.R.Arenas and W.Israel in order to effectively model the gravitational
collapse dynamics and the thermodynamics of a black hole [5,6,21,1]. We show in
this article that a black shell presents the same emission rate of a black hole
when we consider Klein-Gordon equation in the near horizon limit. We will use
Parikh-Wilczek tunneling approach to obtain the black shell emission rate [2].
