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SEC Company Response from Yinfu Gold Corp. (ELRE) (CIK 0001438461) (ELRE) — Aug 19, 2008

Yinfu Gold Corp. (ELRE) (CIK 0001438461)
Date: Aug. 19, 2008 · CIK: 0001438461 · Accession: 0001140905-08-000114

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Date
August 19, 2008
Author
Geoffrey Armstrong
Form
CORRESP
Company
Yinfu Gold Corp. (ELRE) (CIK 0001438461)

Letter

Division of Corporation Finance Ms. Carmen Moncada-Terry ELEMENT92 RESOURCES CORPORATION REQUEST FOR ACCELERATION OF THE EFFECTIVE DATE OF REGISTRATION STATEMENT ON FORM S-1 FILED ON AUGUST 18, 2008

Re:

Dear Sir or Madam:

This letter is to request acceleration of the effective date of the pending registration statement on Form S-1. The Company requests that the registration statement become effective at 12:00 p.m. (EST) on Wednesday, August 20, 2008.

With this request for acceleration of the effective date of the pending registration statement, the Company acknowledges the following:

- 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 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.

The Company respectfully requests acceleration of the effective date of the pending registration statement to the proposed day and time stated above. Thank you.

Very Truly Yours,
ELEMENT92 RESOURCES CORP.

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CORRESP
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filename1.htm

   requestforacceleration.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

August 19, 2008

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-4561

Attn:

Re:

Ms. Carmen Moncada-Terry

ELEMENT92 RESOURCES CORPORATION

REQUEST FOR ACCELERATION OF THE EFFECTIVE DATE OF

REGISTRATION STATEMENT ON FORM S-1 FILED ON AUGUST 18, 2008

Dear Sir or Madam:

     This letter is to request acceleration of the effective date of the pending registration statement on Form S-1. The Company requests that the registration statement become effective at 12:00 p.m. (EST) on Wednesday, August 20, 2008.

     With this request for acceleration of the effective date of the pending registration statement, the Company acknowledges the following:

- 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 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.

     The Company respectfully requests acceleration of the effective date of the pending registration statement to the proposed day and time stated above. Thank you.

Very Truly Yours,

ELEMENT92 RESOURCES CORP.

/s/ Geoffrey Armstrong

Geoffrey Armstrong

Chief Executive Officer, President, Director,

Secretary, Principal Financial Officer, and Treasurer

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