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SEC Comment Letter for Yinfu Gold (ELRE) — Feb 16, 2010

Yinfu Gold Corp.
Date: Feb. 16, 2010 · CIK: 0001438461 · Accession: 0000000000-10-008478

AI Filing Summary & Sentiment

File numbers found in text: 333-152242

Date
February 16, 2010
Author
H. Roger Schwall Assistant Director
Form
UPLOAD
Company
Yinfu Gold Corp.

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4628 DIVISION OF CORPORATION FINANCE February 16, 2010 Mr. Geoffrey Armstrong President, Chief Executive Officer, and Chief Financial Officer Element92 Resources, Corp. 2510 Warren Avenue Cheyenne, Wyoming, 82001 Re: Element92 Resources, Corp. Preliminary Information Statement on Schedule 14C Filed February 1, 2010 File No. 333-152242

Dear Mr. Thomas:

As we advised you in our conversation with counsel on February 12, 2010, we have received your preliminary information statement materials. It appears, however, that a filing was not required by Regulation 14A or 14C because you do not have a class of equity securities registered pursuant to Section 12 of the Securities Exchange Act of 1934. The record of the Commission will indi cate that the preliminary materials you filed were rejected and, accordingly, we will not process them. Unless otherwise requested, any filing fee paid in connection with those materials will be retained and applied to the fee required to be submitted with the definitive materials. See Rule 14a-6(j) or 14c-5(g). Please contact Douglas Brown at (202) 551-3265 or, in his absence, the undersigned at (202) 551- 3611 with any questions.

Sincerely,
H. Roger Schwall Assistant Director

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4628

       DIVISION OF
CORPORATION FINANCE

February 16, 2010

Mr. Geoffrey Armstrong President, Chief Executive Officer, and Chief Financial Officer Element92 Resources, Corp. 2510 Warren Avenue Cheyenne, Wyoming, 82001
Re: Element92 Resources, Corp.
  Preliminary Information Statement on Schedule 14C
Filed February 1, 2010
  File No. 333-152242

 Dear Mr. Thomas:

As we advised you in our conversation with counsel on February 12, 2010, we
have received your preliminary information statement materials. It appears, however, that a filing was not required by Regulation 14A or 14C because you do not have a class of equity securities registered pursuant to Section 12 of the Securities Exchange Act of
1934.
 The record of the Commission will indi cate that the preliminary materials you
filed were rejected and, accordingly, we  will not process them. Unless otherwise
requested, any filing fee paid in connection with those materials will be retained and
applied to the fee required to be submitted with the definitive materials. See Rule 14a-6(j) or 14c-5(g).
 Please contact Douglas Brown at (202) 551-3265 or, in his absence, the
undersigned at (202) 551- 3611 with any questions.

Sincerely,

H. Roger Schwall Assistant Director