424B3 1 memo424b3naraewin.txt September 13, 2012 Securities & exchange Commission 450 Fifth Street, NW Washington, DC 20549 Attn.: Document Control RE: American Depositary Shares evidenced by One (1) American Depositary Receipts representing One(1) Ordinary Share of Naraewin Co. Ltd. (Form F6 File No. 333121747) Ladies and Gentlemen: Pursuant to Rule 424(b)(3) under the Securities Act of 1933, as amended, on behalf of BNY Mellon, as Depositary for securities against which American Depositary Receipts are to be issued, we attach a copy of the new prospectus (Prospectus) reflecting the change in name for Naraewin Co. Ltd. As required by Rule 424(e), the upper right hand corner of the Prospectus cover page has a reference to Rule 424(b)(3) and to the file number of the registration statement to which the Prospectus relates. Pursuant to Section III B of the General Instructions to the Form F6 Registration Statement, the Prospectus consists of the ADR certificate with revised name change for Naraewin Co. Ltd. The Prospectus has been revised to reflect the new name, and has been overstampted with: Effective September 14, 2012 the Companys name changed to G Learning Corp Please contact me with any questions or comments at 212 8152042 Dennis Chung The Bank of New York Mellon ADR Division Encl. CC: Paul Dudek, Esq. (Office of International Corporate Finance) 101 Barclay Street, New York NY 10286