Macau Resources Group Limited
Galaxy Resort Hotel
Galaxy Macau
COTAI, Macau
March 15, 2013
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-3561
Attention: Duc Dang
| Re: | Macau Resources Group Limited | |
| Registration Statement on Form F-4 (File No. 333-1859394) |
Dear Mr. Dang:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Macau Resources Group Limited (the “Company”) hereby requests acceleration of effectiveness of the above-captioned registration statement to 2:00 p.m., Eastern time, on Tuesday, March 19, 2013, or as soon thereafter as practicable.
The Company acknowledges that:
| · | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| · | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| · | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have questions or comments regarding this request, please call Jason Simon of Greenberg Traurig, LLP at (703) 749-1386.
| Very truly yours, | |
| MACAU RESOURCES GROUP LIMITED | |
By: /s/ Long Jin Chung Name: Long Jin Chung Title: Chairman of the Board |
