NIREK RESOURCES INC. |
| 1320-4 King St. W. |
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| www.nirekresources.com |
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| 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. |
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. |
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| www.nirekresources.com |
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| info@nirekresources.com |
Thank you for your assistance in this matter.
Sincerely,
Nirek Resources Inc. |
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| /s/ Abraham Arnold |
Abraham Arnold |
President |
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GRIT International Inc. |
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| /s/ Lawrence Zeiben |
Lawrence Zeiben |
President, Chief Executive |
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Guardian of Gold Inc. |
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| /s/ Ron Haller |
Ron Haller |
Director |
