UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 10-Q
[X] Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange
Act of 1934
For the period ended October 31, 2008
[ ] Transition Report pursuant to 13 or 15(d) of the Securities Exchange
Act of 1934
For the transition period ____________ to ____________
Commission File Number 000-52296
WOLF RESOURCES, INC.
(Exact name of registrant as specified in its charter)
Nevada 20-2414965
(State or other jurisdiction of (IRS Employer Identification No.)
incorporation or organization)
564 Wedge Lane
Fernley, NV 89408
(Address of principal executive offices) (Zip Code)
Issuer's telephone number, including area code: 403-585-9144
None
(Former name, former address and former fiscal year,
if changed since last report)
Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days Yes [ X ] No [ ]
Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of "large accelerated filer," "accelerated filer" and "smaller
reporting company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer [ ] Accelerated filer [ ]
Non-accelerated filer [ ] Smaller reporting company [X]
(do not check if a smaller reporting company)
Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). Yes [X] No [ ]
Wolf Resources, Inc. (formerly Cantop Ventures, Inc.)
(An Exploration Stage Company)
Balance Sheets
(Expressed in US Dollars)
- --------------------------------------------------------------------------------
October 31, July 31,
2008 2008
-------- --------
(Unaudited) (Audited)
ASSETS
CURRENT ASSETS
Cash $ 720 $ 129
-------- --------
TOTAL ASSETS $ 720 $ 129
======== ========
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)
CURRENT LIABILITIES
Accounts payable and accrued liabilities $ 7,500 $ --
Due to related party (Non-interest bearing, due on demand) 24,441 23,341
-------- --------
TOTAL CURRENT LIABILITIES 31,941 23,341
-------- --------
STOCKHOLDERS' EQUITY (DEFICIENCY)
Preferred stock, $0.001 par value;
Authorized 20,000,000 shares,
Issued and outstanding:
0 and 0 shares, respectively -- --
Common stock, $0.001 par value;
Authorized: 100,000,000 shares,
Issued and outstanding:
8,500,000 and 8,500,000 shares, respectively 8,500 8,500
Additional paid-in capital 54,300 52,200
Deficit accumulated during the exploration stage (94,021) (83,912)
-------- --------
TOTAL STOCKHOLDERS' EQUITY (DEFICIENCY) (31,221) (23,212)
-------- --------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY) $ 720 $ 129
======== ========
See notes to financial statements.
2
Wolf Resources, Inc. (formerly Cantop Ventures, Inc.)
(An Exploration Stage Company)
Statements of Operations
(Expressed in US Dollars)
(Unaudited)
- --------------------------------------------------------------------------------
Cumulative
during the
exploration stage
Three months ended October 31, (February 22, 2005 to
------------------------------- October 31,
2008 2007 2008)
---------- ---------- ----------
REVENUE $ -- $ -- $ --
---------- ---------- ----------
Total Revenue -- -- --
========== ========== ==========
EXPENSES
Mining property exploration costs -- -- 9,500
Impairment of mining property acquisition costs -- -- 3,500
General and administrative 10,109 8,405 81,021
---------- ---------- ----------
Total Costs and Expenses 10,109 8,405 94,021
---------- ---------- ----------
NET INCOME (LOSS) $ (10,109) $ (8,405) $ (94,021)
========== ========== ==========
NET LOSS PER SHARE
Basic and diluted $ (0.00) $ (0.00)
========== ==========
NUMBER OF COMMON SHARES USED TO
COMPUTE LOSS PER SHARE
Basic and Diluted 8,500,000 8,500,000
========== ==========
See notes to financial statements.
3
Wolf Resources, Inc. (formerly Cantop Ventures, Inc.)
(An Exploration Stage Company)
Statements of Stockholders' Equity (Deficiency)
For the period February 22, 2005 (Inception) to October 31, 2008
(Expressed in US Dollars)
- --------------------------------------------------------------------------------
Deficit
Common Stock, $0.001 Common Accumulated Total
Par Value Additional Stock During the Stockholders'
--------------------- Paid-in Subscription Development Equity
Shares Amount Capital Unpaid Stage (Deficiency)
------ ------ ------- ------ ----- ------------
Common stock issued for cash
- March, 2005 at $0.001 2,000,000 $2,000 $ -- $ -- $ -- $ 2,000
- June, 2005 at $0.001 3,500,000 3,500 -- (3,500) -- --
- July, 2005 at $0.001 500,000 500 -- -- -- 500
- July, 2005 at $0.01 2,500,000 2,500 22,500 -- -- 25,000
Donated services -- -- 4,500 -- -- 4,500
Net loss for the period February 22,
2005 (inception) to July 31, 2005 -- -- -- -- (14,308) (14,308)
---------- ------ ------- -------- --------- --------
Balance, July 31, 2005 8,500,000 8,500 27,000 (3,500) (14,308) 17,692
Common stock subscriptions paid -- -- -- 3,500 -- 3,500
Donated services -- -- 8,400 -- -- 8,400
Net loss for the year ended
July 31, 2006 -- -- -- -- (27,167) (27,167)
---------- ------ ------- -------- --------- --------
Balance, July 31, 2006 8,500,000 8,500 35,400 -- (41,475) 2,425
Donated services -- -- 8,400 -- -- 8,400
Net loss for the year ended
July 31, 2007 -- -- -- -- (17,714) (17,714)
---------- ------ ------- -------- --------- --------
Balance, July 31, 2007 8,500,000 8,500 43,800 -- (59,189) (6,889)
Donated services -- -- 8,400 -- -- 8,400
Net loss for the year ended
July 31, 2008 -- -- -- -- (24,723) (24,723)
---------- ------ ------- -------- --------- --------
Balance, July 31, 2008 8,500,000 8,500 52,200 -- (83,912) (23,212)
Unaudited:
Donated services -- -- 2,100 -- -- 2,100
Net loss for the three months
ended October 31, 2008 -- -- -- -- (10,109) (10,109)
---------- ------ ------- -------- --------- --------
Balance, October 31, 2008 8,500,000 $8,500 $54,300 $ -- $ (94,021) $(31,221)
========== ====== ======= ======== ========= ========
See notes to financial statements.
4
Wolf Resources, Inc. (formerly Cantop Ventures, Inc.)
(An Exploration Stage Company)
Statements of Cash Flows
(Expressed in US Dollars)
(Unaudited)
- --------------------------------------------------------------------------------
Cumulative
during the
exploration stage
Three months ended October 31, (February 22, 2005 to
------------------------------ October 31,
2008 2007 2008)
-------- -------- --------
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss) $(10,109) $ (8,405) $(94,021)
Adjustments to reconcile net income (loss) to
net cash provided by (used for) operating activities:
Impairment of mining property acquisition costs -- -- 3,500
Donated services 2,100 2,100 31,800
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities 7,500 3,753 7,500
-------- -------- --------
NET CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES (509) (2,552) (51,221)
-------- -------- --------
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of mining property -- -- (3,500)
-------- -------- --------
NET CASH PROVIDED BY (USED FOR) INVESTING ACTIVITIES -- -- (3,500)
-------- -------- --------
CASH FLOWS FROM FINANCING ACTIVITIES
Sales of common stock -- -- 31,000
Due to related party 1,100 5,200 24,441
-------- -------- --------
NET CASH PROVIDED BY (USED FOR) FINANCING ACTIVITIES 1,100 5,200 55,441
-------- -------- --------
INCREASE (DECREASE) IN CASH 591 2,648 720
CASH, BEGINNING OF PERIOD 129 358 --
-------- -------- --------
CASH, END OF PERIOD $ 720 $ 3,006 $ 720
======== ======== ========
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest paid $ -- $ -- $ --
-------- -------- --------
Income taxes paid $ -- $ -- $ --
-------- -------- --------
See notes to financial statements.
5
Wolf Resources, Inc. (Formerly Cantop Ventures, Inc.)
(An Exploration Stage Company)
Notes to Financial Statements
October 31, 2008
(Unaudited)
- --------------------------------------------------------------------------------
Note 1 Interim Financial Statements
The unaudited financial statements as of October 31, 2008 and for the three
months ended October 31, 2008 and 2007 and for the period February 22, 2005
(inception) to October 31, 2008 have been prepared in accordance with
accounting principles generally accepted in the United States for interim
financial information and with instructions to Form 10-Q. In the opinion of
management, the unaudited financial statements have been prepared on the
same basis as the annual financial statements and reflect all adjustments,
which include only normal recurring adjustments, necessary to present
fairly the financial position as of October 31, 2008 and the results of
operations and cash flows for the periods ended October 31, 2008 and 2007.
The financial data and other information disclosed in these notes to the
interim financial statements related to these periods are unaudited. The
results for the three month period ended October 31, 2008 is not
necessarily indicative of the results to be expected for any subsequent
quarter of the entire year ending July 31, 2009. The balance sheet at July
31, 2008 has been derived from the audited financial statements at that
date.
Certain information and footnote disclosures normally included in financial
statements prepared in accordance with accounting principles generally
accepted in the United States have been condensed or omitted pursuant to
the Securities and Exchange Commission's rules and regulations. These
unaudited financial statements should be read in conjunction with our
audited financial statements and notes thereto for the year ended July 31,
2008 as included in our report on Form 10-K.
Note 2 Organization and Business Operations
Wolf Resources, Inc. (formerly Cantop Ventures, Inc.) (the "Company") was
incorporated in the State of Nevada on February 22, 2005. The Company is an
Exploration Stage Company as defined by Statement of Financial Accounting
Standards ("SFAS") No. 7. The Company has acquired a mineral property
located in the Province of British Columbia, Canada, and has not yet
determined whether this property contains reserves that are economically
recoverable. The recoverability of amounts from the property will be
dependent upon the discovery of economically recoverable reserves,
confirmation of the Company's interest in the underlying property, the
ability of the Company to obtain necessary financing to satisfy the
expenditure requirements under the property agreement and to complete the
development of the property, and upon future profitable production or
proceeds from the sale thereof.
Note 3 Mineral Property
Pursuant to a mineral property purchase agreement dated March 3, 2005, the
Company acquired a 100% undivided right, title and interest in the Copper
Road I -VI mineral claim, located approximately 2 kilometres East of Deep
Water Bay, Quadra Island of British Columbia, Canada for $3,500. The Tenure
Number ID is 526652, which expires January 30, 2009. The property is in the
name of Larry Ralph W. Sostad held by him in trust for the Company.
In June 2005, the Company received an evaluation report from a third party
consulting firm recommending an exploration program with a total estimated
cost of $65,000. Due to lack of working capital, the Company has not
6
Wolf Resources, Inc. (Formerly Cantop Ventures, Inc.)
(An Exploration Stage Company)
Notes to Financial Statements
October 31, 2008
(Unaudited)
- --------------------------------------------------------------------------------
completed this program. At July 31, 2005, the Company provided a $3,500
reserve for impairment of the mining property acquisition costs.
Note 4 Related Party Transactions
The president of the Company provides management services and office space
to the Company at no cost. For the period February 22, 2005 (inception) to
October 31, 2008, these services were valued at and expensed for a total of
$31,800 ($4,500 in the period February 22, 2005 to July 31, 2005, $8,400
per year in the years ended July 31, 2006, 2007 and 2008, $2,100 for the
three months ended October 31, 2008), with the same amounts added to
additional paid-in capital.
The $24,441 and $23,341 amounts due to related party at October 31, 2008
and July 31, 2008, respectively, are due a significant stockholder of the
Company, are non-interest bearing, and are due on demand.
Note 5 Series A Preferred Stock
On May 23, 2008, the Company certified the designation of 1,500,000 shares
(of its 20,000,000 total authorized shares of preferred stock) as "Series A
Preferred Stock". Each share of Series A Preferred Stock has a stated value
and liquidation preference of $0.10, has no voting rights, is convertible
at the option of the holder into 40 shares of the Company's common stock,
and is entitled to noncumulative dividends when, if and as declared by the
Board of Directors, at 6% of its par value per annum in preference to any
dividends on the Company's common stock. In the event that dividends are
declared on the common stock, each share of Series A Preferred stock is
entitled to receive a dividend equal to 40 times the dividend per share of
common stock.
On May 28, 2008, the Company filed a Registration Statement on Form S-1
with the United States Securities and Exchange Commission (the "SEC") to
sell up to 1,500,000 shares of Series A Preferred Stock at a price of $0.10
per share or $150,000 total in a "best efforts" self-underwriting for a
period of 180 days from the effective date of the Registration Statement.
On July 28, 2008, the Registration Statement was declared effective by the
SEC.
Note 6 Common Stock
During the period from February 22, 2005 (inception) to July 31, 2005, the
Company sold a total of 8,500,000 shares of common stock to 40 individuals
and received total cash proceeds of $31,000. 4,000,000 shares were sold to
company officers and directors at a price of $0.001 per share. 2,000,000
shares were sold to other individuals at a price of $0.001 per share, and
2,500,000 shares were sold to other individuals at a price of $0.01 per
share. On June 30, 2006, the Securities and Exchange Commission declared
effective the
Company's Registration Statement on Form SB-2 to register the 4,500,000
shares of common stock not owned by Company officer and directors.
At October 31, 2008, there are no outstanding stock options or warrants.
7
Wolf Resources, Inc. (Formerly Cantop Ventures, Inc.)
(An Exploration Stage Company)
Notes to Financial Statements
October 31, 2008
(Unaudited)
- --------------------------------------------------------------------------------
Note 7 Income Taxes
The provision for (benefit from) income taxes differs from the amount
computed by applying the statutory United States federal income tax rate of
35% to income (loss) before income taxes. The sources of the difference
follow:
Period from
February 22, 2005
Three months (Date of
ended Inception) to
October 31, October 31,
2008 2008
-------- --------
Expected tax at 35% $ (3,538) $(32,907)
Donated services 735 11,130
Increase in valuation allowance 2,803 21,777
-------- --------
Income tax provision $ -- $ --
======== ========
Significant components of the Company's deferred income tax assets are as
follows:
October 31, July 31,
2008 2008
-------- --------
Net operating loss carryforword $ 21,777 $ 18,974
Valuation allowance (21,777) (18,974)
-------- --------
Net deferred tax assets $ -- $ --
======== ========
Based on management's present assessment, the Company has not yet
determined it to be more likely than not that a deferred tax asset of
$21,777 at October 31, 2008 attributable to the future utilization of the
net operating loss carryforward of $62,221 will be realized. Accordingly,
the Company has provided a 100% allowance against the deferred tax asset in
the financial statements. The Company will continue to review this
valuation allowance and make adjustments as appropriate. The $62,221 net
operating loss carryforward expires $ 9,808 in year 2025, $18,767 in year
2026, $9,314 in year 2027 ,$16,323 in year 2028 and $8,009 in year 2009.
Current United States income tax laws limit the amount of loss available to
offset against future taxable income when a substantial change in ownership
occurs. Therefore, the amount available to offset future taxable income may
be limited.
8
FORWARD LOOKING STATEMENTS
Certain matters discussed or referenced in this report, including expectation of
increased revenues and continuing losses, our financing requirements, our
capital expenditures and our prospects for the development of our grocery
distribution business, are forward-looking statements. Other forward-looking
statements may be identified by the use of forward-looking terminology such as
"may", "will", "expect", "believe", "estimate", "anticipate", "intend",
"continue", or similar terms, variations of such terms or the negative of such
terms. All forward-looking statements speak only as of the date of this report,
and we expressly disclaim any obligation or undertaking to release publicly any
updates or revisions to any forward-looking statements contained in this report
to reflect any change in our expectations with regard to such statements or any
change in events, conditions or circumstances on which any such statement is
based. Although such statements are based upon our current expectations, and we
believe such expectations are reasonable, such expectations, and the
forward-looking statements based on them, are subject to a number of factors,
risks and uncertainties that could cause our actual results to differ materially
from those described in the forward-looking statements, including those
described below and in our other filings with the Securities and Exchange
Commission.
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS
OVERVIEW
We are in the business of mineral property exploration. On March 3, 2005, we
acquired a 100% undivided right, title and interest in and to our sole mineral
property asset, known as the Copper Road I - VI claim located approximately two
kilometers east of Deep Water Bay on Quadra Island, British Columbia.
The Copper Road I - VI claim consists of one mineral claim comprising 150
hectares. We own a 100% interest in the claim, which entitles us to the
sub-surface mineral rights. We do not have any interest in the surface rights.
To maintain the ownership of the claims, we are obligated to either complete
exploration work of one hundred dollars per cell per year (i.e. $600.00) per
year for the first three years commencing March 3, 2005, thence two hundred
dollars per cell (i.e. $1,200) per year thereafter, or any other amount agreed
upon between the parties, or the payment of the equivalent of cash in lieu prior
to the expiry date. The original Copper Road I - VI claim was created on March
3, 2005, which we have renewed annually. The claim is currently recorded under
Tenure Number 526652, and is in good standing until January 30, 2009. There is
no other cost associated with the annual renewal of the claim.
We have not, nor has any predecessor, identified any commercially exploitable
reserves of any minerals on our mineral Claims. We are an exploration stage
company and there is no assurance that a commercially viable mineral deposit
exists on our mineral Claim. After acquiring the Copper Road I - VI claim, we
commissioned Mr. Laurence Sookochoff to prepare a geological report on mineral
exploration potential of the Copper Road I - VI claim. In his report, Mr.
Sookochoff concluded that the Copper Road I - VI claim has the potential to host
significant amounts of mineralization and that further exploration of the
property is warranted. Mr. Sookochoff recommended a four phase exploration
program to further delineate the mineralized system currently recognized on the
Copper Road I - VI claim.
9
To date, we have completed Phase I of our exploration plan.
PLAN OF OPERATIONS
For the three months ended October 31, 2008 and since our inception, we have not
generated any revenues. We incurred operating expenses of $10,109 for the three
months ended October 31, 2008. These expenses consisted of general operating
expenses incurred in connection with the day-to-day operation of our business
and the preparation and filing of our periodic reports. Our net loss for the
three months ended October 31, 2008 was $10,109.
Our business plan is to proceed with the exploration of the Copper Road I - VI
Claim to determine whether there are commercially exploitable reserves of gold,
silver, copper or other metals. We decided to proceed with Phase I of the
exploration program recommended by Lawrence Sookochoff. Phase I of our
exploration program, which cost the Company $6,300, consisted of trenching and
sampling on the Copper Road property. The samples assayed significant values for
copper.
Mr. Sookochoff provided us with an updated report on our claim on July 17, 2006,
after completion of Phase I of our exploration program. Based on the results of
the Phase I exploration program, Mr. Sookochoff suggested that we commence Phase
II. The estimated cost of this work is $6,300. Due to lack of funds, we have not
yet commenced Phase II of our exploration program.
The company currently does not have capital to complete Phases II through IV of
the program. In addition to the exploration program costs, we estimate we will
incur $5,000 in administrative costs for the year following the date of this
quarterly report. Accordingly, we will need to raise additional funds to meet
ongoing capital needs. The most likely source of future funds presently
available to us is through the sale of equity capital. Any sale of share capital
will result in dilution to existing shareholders. The only other anticipated
alternative for the financing of further exploration would be advances from
related parties and joint venture or sale of a partial interest in the Copper
Road I - VI claim to a third party in exchange for cash or exploration
expenditures, which is not presently contemplated.
GOING CONCERN
We have not attained profitable operations and are dependent upon obtaining
financing to pursue any extensive exploration activities. For these reasons our
auditors stated in their report on our audited financial statements that they
have substantial doubt we will be able to continue as a going concern.
FUTURE FINANCINGS
We plan to offer and sell our common shares and/or arrange for advances from
related parties in order to fund our business operations. There can be no
assurance that additional funding will be available on favorable terms, if at
all. If adequate funds are not available, we may be required to curtail
operations significantly. Issuances of additional shares will result in dilution
to our existing shareholders.
OFF-BALANCE SHEET ARRANGEMENTS
We have no significant off-balance sheet arrangements that have or are
reasonably likely to have a current or future effect on our financial condition,
changes in financial condition, revenues or expenses, results of operations,
10
liquidity, capital expenditures or capital resources that is material to
stockholders.
ITEM 3. CONTROLS AND PROCEDURES
As required by Rule 13a-15 under the Securities Exchange Act of 1934 (the
"Exchange Act"), we carried out an evaluation of the effectiveness of the design
and operation of our disclosure controls and procedures as of October 31, 2008,
being the date of our most recently completed fiscal quarter. This evaluation
was carried out under the supervision and with the participation of our Chief
Executive Officer and Chief Financial Officer. Based upon that evaluation, our
Chief Executive Officer and Chief Financial Officer concluded that our
disclosure controls and procedures are effective in timely alerting management
to material information relating to us required to be included in our periodic
SEC filings. There have been no significant changes in our internal controls or
in other factors that could significantly affect internal controls subsequent to
the date we carried out our evaluation.
Disclosure controls and procedures are controls and other procedures that are
designed to ensure that information required to be disclosed in our reports
filed or submitted under the Exchange Act is recorded, processed, summarized and
reported, within the time periods specified in the Securities and Exchange
Commission's rules and forms.
Disclosure controls and procedures include, without limitation, controls and
procedures designed to ensure that information required to be disclosed in our
reports filed under the Exchange Act is accumulated and communicated to
management, including our Chief Executive Officer and our Chief Financial
Officer, to allow timely decisions regarding required disclosure.
During our most recently completed fiscal quarter ended October 31, 2008 there
were no changes in our internal control over financial reporting that have
materially affected, or are reasonably likely to affect, our internal control
over financial reporting.
The term "internal control over financial reporting" is defined as a process
designed by, or under the supervision of, the registrant's principal executive
and principal financial officers, or persons performing similar functions, and
affected by the registrant's board of directors, management and other personnel,
to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles and includes those policies and
procedures that:
(a) Pertain to the maintenance of records that in reasonable detail
accurately and fairly reflect the transactions and dispositions of the
assets of the registrant;
(b) Provide reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements in accordance
with generally accepted accounting principles, and that receipts and
expenditures of the registrant are being made only in accordance with
authorizations of management and directors of the registrant; and
(c) Provide reasonable assurance regarding prevention or timely detection
of unauthorized acquisition, use or disposition of the registrant's
assets that could have a material effect on the financial statements.
11
PART II
ITEM 1. LEGAL PROCEEDINGS
We are not party to any legal proceedings.
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES
We did not issue any securities without registration pursuant to the Securities
Act of 1933 during the three months ended October 31, 2008.
ITEM 3. DEFAULTS UPON SENIOR SECURITIES
None
ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS
No matters were submitted to our security holders for a vote during the quarter
ended October 31, 2008.
ITEM 5. OTHER INFORMATION
There were no material changes to the procedures by which security holders may
recommend nominees to the registrant's board of directors.
ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K
EXHIBITS AND INDEX OF EXHIBITS
Exhibit
Number Description of Exhibit
------ ----------------------
31.1 Certification pursuant to Rule 13a-14(a) under the Securities
Exchange Act of 1934
31.2 Certification pursuant to Rule 13a-14(a) under the Securities
Exchange Act of 1934
32.1 Certification pursuant to 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2 Certification pursuant to 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
REPORTS ON FORM 8-K
On September 12, 2008, we filed a current report on Form 8-K announcing that
James Fitzsimons had been appointed as our director and officer in place of
Christopher Paterson, who had resigned from these positions.
On November 10, 2008, we filed a current report on Form 8-K announcing that
effective October 28, 2008, Graeme McNeill had been appointed as our director
and officer in place of James Fitzsimons, who had resigned from these positions.
12
SIGNATURES
In accordance with the requirements of the Exchange Act, the registrant caused
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.
November 24, 2008
Wolf Resources, Inc.
/s/ Graeme McNeill
- -------------------------------------------
Graeme McNeill
President, Principal Accounting Officer and
Principal Financial Officer
13