-- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

-----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, LFA+LW6UkF/tx8FZW/hIvPU8pRmTjpPkhOkwFgzJb3RyEHzGinJvPM7cR1XgT2aW +be3b1KVr5QlBBrT8dHFTw== 0000930413-11-001524.txt : 20110302 0000930413-11-001524.hdr.sgml : 20110302 20110302131422 ACCESSION NUMBER: 0000930413-11-001524 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110302 DATE AS OF CHANGE: 20110302 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Guardians of Gold Inc. CENTRAL INDEX KEY: 0001487646 STANDARD INDUSTRIAL CLASSIFICATION: GOLD & SILVER ORES [1040] IRS NUMBER: 421770671 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-166371-02 FILM NUMBER: 11655308 BUSINESS ADDRESS: STREET 1: 4 KING STREET WEST STREET 2: SUITE 1320 CITY: TORONTO STATE: A6 ZIP: M5H 1BG BUSINESS PHONE: 800-313-6010 MAIL ADDRESS: STREET 1: 4 KING STREET WEST STREET 2: SUITE 1320 CITY: TORONTO STATE: A6 ZIP: M5H 1BG FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nirek Resources Inc. CENTRAL INDEX KEY: 0001489950 STANDARD INDUSTRIAL CLASSIFICATION: COATING, ENGRAVING & ALLIED SERVICES [3470] IRS NUMBER: 980658269 STATE OF INCORPORATION: A6 FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-166371-01 FILM NUMBER: 11655306 BUSINESS ADDRESS: STREET 1: 4 KING STREET WEST STREET 2: SUITE 1320 CITY: TORONTO STATE: A6 ZIP: M5H 1B6 BUSINESS PHONE: 1-416-603-1555 MAIL ADDRESS: STREET 1: 4 KING STREET WEST STREET 2: SUITE 1320 CITY: TORONTO STATE: A6 ZIP: M5H 1B6 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GRIT International Inc CENTRAL INDEX KEY: 0001490136 STANDARD INDUSTRIAL CLASSIFICATION: COATING, ENGRAVING & ALLIED SERVICES [3470] IRS NUMBER: 980658037 STATE OF INCORPORATION: NV FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-166371 FILM NUMBER: 11655307 BUSINESS ADDRESS: STREET 1: SUITE 201 STREET 2: 9914 - 109TH AVENUE CITY: GRANDE PRAIRIE STATE: A0 ZIP: T8V 1R7 BUSINESS PHONE: 1-780-513-1125 MAIL ADDRESS: STREET 1: SUITE 201 STREET 2: 9914 - 109TH AVENUE CITY: GRANDE PRAIRIE STATE: A0 ZIP: T8V 1R7 RW 1 c64452_rw.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing


NIREK RESOURCES INC.		1320-4 King St. W. Toronto, ON


		www.nirekresources.com
		info@nirekresources.com

Form RW

March 1, 2010

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549


Re:		Nirek Resources Inc. SEC File No. 333-166371-01 GRIT International Inc. SEC File No. 333-166371 Guardians of Gold Inc. SEC File No. 333-166371-02 Request to Withdraw Registration Statement on Form F-4

Ladies and Gentlemen,

Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Nirek Resources Inc. (“NRI”) and GRIT International Inc. (“GRIT” and together with NRI, the “Companies”) hereby request that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal of the Companies’ Registration Statement on Form F-4 (Registration No. 333-166371), together with all exhibits and amendments thereto (the “Registration Statement”). The Company is requesting withdrawal of the Registration Statement because GRIT has been removed as a co-registrant and has elected not to pursue the registration of the securities included therein at this time. In addition, NRI is adding Guardians of Gold Inc. as a new co-registrant in a subsequent exchange offering. No securities were sold pursuant to the Registration Statement.

The Companies request, in accordance with Rule 457(p) under the Securities Act, that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the account of NRI for future use.

Should you have any questions regarding the withdrawal, please contact the Companies’ legal counsel, Matthew McMurdo of Nannarone & McMurdo, LLP. at (917) 318-2865.


NIREK RESOURCES INC.		1320-4 King St. W. Toronto, ON


		www.nirekresources.com
		info@nirekresources.com

Thank you for your assistance in this matter.

Sincerely,

Nirek Resources Inc.

/s/ Abraham Arnold

Abraham Arnold

President

GRIT International Inc.

/s/ Lawrence Zeiben

Lawrence Zeiben

President, Chief Executive
Officer and Treasurer

Guardian of Gold Inc.

/s/ Ron Haller

Ron Haller

Director

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