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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:
 def list_sqs(region, filter_by_kwargs):
 """List all SQS Queues."""

    conn = boto.sqs.connect_to_region(region)
    queues = conn.get_all_queues()
    return lookup(queues, filter_by=filter_by_kwargs)