NOTIFICATION OF THE REMOVAL FROM LISTING AND
REGISTRATION OF THE STATED SECURITIES

NYSE Amex hereby notifies
the SEC of its intention to remove
the entire class of the stated securities
from listing and registration on the
Exchange at the opening of business on
February 1, 2010, pursuant to the provisions
of Rule 12d2-2 (a) 17CFR240.12d2-2(a)(3)

The removal of Sapphire Industrials Corp.,
Common Stock, Par Value $0.001 per share,
and Units, consisting of one share of
Common Stock and one Warrant is being effected
because the Exchange knows or is reliably
informed that on January 20, 2010 the
instruments representing the securities
comprising the entire class of this security
came to evidence, by operation of law or
otherwise, other securities in
substitution therefore and represent
no other right except, if such be
the fact, the right to receive an
immediate cash payment.

The security was suspended by the
Exchange on January 20, 2010.