cygwin - bash - print last 10 lines

#!/bin/sh
#print last 10 lines of file
# First argument is the filename
lines=`wc -l $1 | awk '{print $1}' `

#echo start=expr $lines - $2
start=`expr $lines - $2`

#echo sed "1,$start d" $1
sed "1,$start d" $1