Guardians of Gold Inc. 4 King Street West, Suite 1320, Toronto, ON M5H 1B6 |
January 30, 2013
Via Edgar
United State Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549
Attention: | H. Roger Schwall, Assistant Director |
Ms. Christina Chalk, Senior Special Counsel
Sandy Eisen, Staff Accountant
Ethan Horowitz, Branch Chief
Alexandra M. Ledbetter, Staff Attorney
George K. Schuler, Mining Engineer
Re: | Guardians of Gold Inc. |
Amendment No. 5 to Registration Statement on Form S-4
Filed April 3, 2012
File No. 333-175222
Nirek Resources Inc.
Amendment No. 5 to Registration Statement on Form S-4
Filed April 3, 2012
File No. 333-175222-01
Ladies and Gentlemen,
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Nirek Resources Inc. (“NRI”) and Guardians of Gold (“GOG” and together with NRI, the “Companies”) hereby respectfully request that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal of the Companies’ Registration Statement on Form S-4 (File No. 333-175222 and 333-175222-01) filed with the Securities and Exchange Commission on April 3, 2012, together with all exhibits and amendments thereto (the “Registration Statement”). The Companies are requesting withdrawal of the Registration Statement because the Companies have decided to terminate the offering.
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.
Guardians of Gold Inc. 4 King Street West, Suite 1320, Toronto, ON M5H 1B6 |
Should you have any questions regarding the withdrawal, please direct your correspondence regarding this matter to the undersigned.
Thank you for your assistance in this matter.
Sincerely,
/s/ Ronald Haller | |
Ronald Haller | |
Secretary | |
Guardians of Gold Inc. |
cc: | Abraham Arnold, President |
Nirek Resources Inc |