<SEC-DOCUMENT>0001062993-14-004042-index.html : 20140707
<SEC-HEADER>0001062993-14-004042.hdr.sgml : 20140707
<ACCEPTANCE-DATETIME>20140707060543
ACCESSION NUMBER:		0001062993-14-004042
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140707
DATE AS OF CHANGE:		20140707
GROUP MEMBERS:		NORTH POLE CAPITAL MASTER FUND

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Garnero Group Acquisition Co
		CENTRAL INDEX KEY:			0001603969
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-88216
		FILM NUMBER:		14962007

	BUSINESS ADDRESS:	
		STREET 1:		AV BRIG. FARIA LIMA, 1485-19 ANDAR
		STREET 2:		BRASILINVEST PLAZA CEP 01452-002
		CITY:			SAO PAULO
		STATE:			D5
		ZIP:			XXXXX
		BUSINESS PHONE:		(55) 1130947970

	MAIL ADDRESS:	
		STREET 1:		AV BRIG. FARIA LIMA, 1485-19 ANDAR
		STREET 2:		BRASILINVEST PLAZA CEP 01452-002
		CITY:			SAO PAULO
		STATE:			D5
		ZIP:			XXXXX

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Polar Securities Inc.
		CENTRAL INDEX KEY:			0001326389
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		401 BAY STREET
		STREET 2:		SUITE 1900, P.O. BOX 19
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5H 2Y4
		BUSINESS PHONE:		416-367-4364

	MAIL ADDRESS:	
		STREET 1:		401 BAY STREET
		STREET 2:		SUITE 1900, P.O. BOX 19
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5H 2Y4
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>sc13g.htm
<DESCRIPTION>SC 13G
<TEXT>
Document 1 - file: sc13g.htm

</DOCUMENT>
</SEC-DOCUMENT>