-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 AGLHPJPrX0o+7VZekgGbJUJF6vbFYLZWhGieOreJypeobwUHTnluhvc6KMrlzZZa
 IXpjA3ZoSjgkINWB4M6yPA==

<SEC-DOCUMENT>0001438706-09-000005.txt : 20090702
<SEC-HEADER>0001438706-09-000005.hdr.sgml : 20090702
<ACCEPTANCE-DATETIME>20090702160719
ACCESSION NUMBER:		0001438706-09-000005
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20090702
DATE AS OF CHANGE:		20090702
EFFECTIVENESS DATE:		20090702

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			POLO RESOURCES LTD
		CENTRAL INDEX KEY:			0001438706
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-119629
		FILM NUMBER:		09927514

	BUSINESS ADDRESS:	
		STREET 1:		BUILDING 1, 31 IMPALA ROAD
		CITY:			CHISLEHURSTON, SANDTON
		STATE:			T3
		ZIP:			2196
		BUSINESS PHONE:		61 418 773 510

	MAIL ADDRESS:	
		STREET 1:		CRAIGMUIR CHAMBERS
		STREET 2:		ROAD TOWN
		CITY:			TORTOLA
		STATE:			D8
		ZIP:			VG 1110
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0401</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001438706</cik>
        <entityName>POLO RESOURCES LTD</entityName>
        <issuerAddress>
            <street1>BUILDING 1, 31 IMPALA ROAD</street1>
            <street2></street2>
            <city>CHISLEHURSTON, SANDTON</city>
            <stateOrCountry>T3</stateOrCountry>
            <zipCode>2196</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>61 418 773 510</issuerPhoneNumber>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <jurisdictionOfInc>VIRGIN ISLANDS, BRITISH</jurisdictionOfInc>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2007</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Neil</firstName>
                <middleName></middleName>
                <lastName>Herbert</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Building 1, 31 Impala Road</street1>
                <street2></street2>
                <city>Chislehurston, Sandton</city>
                <stateOrCountry>T3</stateOrCountry>
                <zipCode>2196</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Managing Director</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Paul</firstName>
                <middleName></middleName>
                <lastName>Ingram</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Building 1, 31 Impala Road</street1>
                <street2></street2>
                <city>Chislehurston, Sandton</city>
                <stateOrCountry>T3</stateOrCountry>
                <zipCode>2196</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Director and Chief Executive Officer for Australia</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Tony</firstName>
                <middleName></middleName>
                <lastName>Bainbridge</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Building 1, 31 Impala Road</street1>
                <street2></street2>
                <city>Chislehurston, Sandton</city>
                <stateOrCountry>T3</stateOrCountry>
                <zipCode>2196</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Director and Chief Executive Officer for Mongolia</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Guy</firstName>
                <middleName></middleName>
                <lastName>Elliott</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Building 1, 31 Impala Road</street1>
                <street2></street2>
                <city>Chislehurston, Sandton</city>
                <stateOrCountry>T3</stateOrCountry>
                <zipCode>2196</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Senior Non-Executive Director</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <middleName></middleName>
                <lastName>Mellon</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Building 1, 31 Impala Road</street1>
                <street2></street2>
                <city>Chislehurston, Sandton</city>
                <stateOrCountry>T3</stateOrCountry>
                <zipCode>2196</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Non-Executive Director</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Bryan</firstName>
                <middleName>George</middleName>
                <lastName>Smith</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Building 1, 31 Impala Road</street1>
                <street2></street2>
                <city>Chislehurston, Sandton</city>
                <stateOrCountry>T3</stateOrCountry>
                <zipCode>2196</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Non-Executive Director</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stephen</firstName>
                <middleName></middleName>
                <lastName>Dattels</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Building 1, 31 Impala Road</street1>
                <street2></street2>
                <city>Chislehurston, Sandton</city>
                <stateOrCountry>T3</stateOrCountry>
                <zipCode>2196</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Chairman</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-06-24</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Canaccord Adams Inc.</recipientName>
                <recipientCRDNumber>1020</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>99 High Street</street1>
                    <street2></street2>
                    <city>Boston</city>
                    <stateOrCountry>MA</stateOrCountry>
                    <zipCode>02110</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>NY</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>BMO Capital Markets Corp.</recipientName>
                <recipientCRDNumber>16686</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>3 Times Square</street1>
                    <street2></street2>
                    <city>New York</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <zipCode>10036</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>NY</state>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>10000000</totalOfferingAmount>
            <totalAmountSold>10000000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse>Amount is approximate and includes US and non-US sales.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>2</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>600000</dollarAmount>
                <isEstimate>true</isEstimate>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
                <isEstimate>true</isEstimate>
            </findersFees>
            <clarificationOfResponse>Cash commission equal to 6% of the gross proceeds of the offering.</clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse>Proceeds to be used to take advantage of additional uranium opportunities as they may arise and for general working capital purposes.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>POLO RESOURCES LTD</issuerName>
                <signatureName>Neil Herbert</signatureName>
                <nameOfSigner>Neil Herbert</nameOfSigner>
                <signatureTitle>Managing Director</signatureTitle>
                <signatureDate>2009-07-02</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----