Razor Resources Inc. 	 12340 Seal Beach Blvd. Ste B-190 Seal Beach CA, 90740 T: 949-419-6588 F: 949-272-0088 March 8, 2011 United States Securities and Exchange Commission Washington, D.C. 20549 Attn : Ethan Horowitz Attorney-Advisor Re: Razor Resources Inc. Form 10-K for Fiscal Year Ended April 30, 2010 FIled August 13, 2010 Form 10-Q/A for Fiscal Quarter Ended October 31, 2010 Filed February 11, 2011 File No. 0-51973 Dear Mr. Horowitz, 	We received your comment letter dated March 4, 2011, however, we will need an additional 10 business in order to ensure full and accurate amendments. Sincerely, -S- Sam Nastat President, Secretary, Treasurer and Director (Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)