SecProbe.io

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 January 27, 2026

Zhang Hong
Chief Executive Officer
Yinfu Gold Corporation
Foreign Trade Group Mansion, Suite 1608
Dongmen Street, Luohu District
Shenzhen, China 518000

 Re: Yinfu Gold Corporation
 Form 10-K for the Fiscal Year ended March 31, 2025
 File No. 333-152242
 Filed June 30, 2025
Dear Zhang Hong:

 We have completed our review of your filing. We remind you that the
company and its
management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding
any review, comments, action or absence of action by the staff.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
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 January 15, 2026

Zhang Hong
Chief Executive Officer
Yinfu Gold Corporation
Foreign Trade Group Mansion, Suite 1608
Dongmen Street, Luohu District
Shenzhen, China 518000

 Re: Yinfu Gold Corporation
 Form 10-K for the Fiscal Year ended March 31, 2025
 File No. 333-152242
 Filed June 30, 2025
Dear Zhang Hong:

 We have reviewed your filing and have the following comment.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year ended March 31, 2025
Report of Independent Registered Public Accounting Firm, page F-2

1. Please amend the filing to have your auditor include an audit report
that covers both
 periods presented in the audited financial statements in the format
required by
 PCAOB Auditing Standard 3101. Refer to Rule 2-02 of Regulation S-X.
 We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

 Please contact Joseph Klinko at 202-551-3824 or John Cannarella at
202-551-3337 if
you have questions regarding comments on the financial statements and related
matters.

 Sincerely,
 January 15, 2026
Page 2

 Division of Corporation Finance
 Office of Energy & Transportation
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United States securities and exchange commission logo
September 21, 2022
Libin Jiang
President, Secretary and Director
Yinfu Gold Corporation
Suite 2313
Dongfang Science and Technology Mansion
Nanshan District
Shenzhen, China 518000
Re:Yinfu Gold Corporation
Form 10-K for Fiscal Year Ended March 31, 2021
June 29, 2021
File No. 333-152242
Dear Mr. Jiang:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation

United States securities and exchange commission logo
August 24, 2022
Libin Jiang
President, Secretary and Director
Yinfu Gold Corporation
Suite 2313
Dongfang Science and Technology Mansion
Nanshan District
Shenzhen, China 518000
Re:Yinfu Gold Corporation
Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31, 2021
Filed August 22, 2022
Response Dated August 22, 2022
File No. 333-152242
Dear Mr. Jiang:
            We have reviewed your August 22, 2022 response to our comment letter and have the
following comments.  In some of our comments, we may ask you to provide us with information
so we may better understand your disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response to these comments, we may have additional
comments.  Unless we note otherwise, our references to prior comments are to comments in our
August 8, 2022 letter.
Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31, 2021
Item 1A. Risk Factors
Risks Relating to Doing Business in the PRC, page 5
1.You disclose that "Further, our shares offered by this prospectus are offered in United
States dollars, and we will need to convert the net proceeds we receive into RMB in order
to use the funds for our business."  Please revise since we do not see any of your shares
offered in a prospectus.

 FirstName LastNameLibin Jiang
 Comapany NameYinfu Gold Corporation
 August 24, 2022 Page 2
 FirstName LastName
Libin Jiang
Yinfu Gold Corporation
August 24, 2022
Page 2
Failure to make adequate contributions to various employee benefit plans as required by PRC
regulations may subject us to penalties, page 13
2.You disclose that you have not made adequate employee benefit payments.  As a result,
you may be required to make up the contributions for these plans as well as to pay late
fees and fines.  Please disclose the estimated amount of underpaid employee benefits, late
fees and fines and the potential adverse impact on your financial condition and results of
operations.

Item 15. Exhibits, Financial Statement Schedules
Exhibits, page 17
3.Your Section 906 certifications identify the incorrect report.  Please amend your filing to
provide corrected Section 906 certifications.
            You may contact Yolanda Guobadia at (202) 551-3562 or Gus Rodriguez at (202) 551-
3752 if you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation

United States securities and exchange commission logo
August 8, 2022
Libin Jiang
President, Secretary and Director
Yinfu Gold Corporation
Suite 2313
Dongfang Science and Technology Mansion
Nanshan District
Shenzhen, China 518000
Re:Yinfu Gold Corporation
Form 10-K for Fiscal Year Ended December 31, 2021
Filed June 29, 2022
File No. 333-152242
Dear Mr. Jiang:
            We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response and any amendment you may file in response to these
comments, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2021
Item 1A. Risk Factors, page 6
1.Given that your principal executive office is located in China, you should provide specific
and prominent disclosures about the legal and operational risks associated with having
business in this location, consistent with the guidance in our Sample Letter to China Based
Companies, which was posted to our website on December 20, 2021. You may view the
Sample Letter at the following internet address.

https://www.sec.gov/corpfin/sample-letter-china-based-companies

 FirstName LastNameLibin Jiang
 Comapany NameYinfu Gold Corporation
 August 8, 2022 Page 2
 FirstName LastName
Libin Jiang
Yinfu Gold Corporation
August 8, 2022
Page 2

Please provide disclosures made in response to all applicable comments in the forepart of
the periodic report, without regard to the sectional headings utilized in the Sample Letter
and notwithstanding the exemption from risk factor disclosures for smaller reporting
companies.
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
            You may contact Yolanda Guobadia, Staff Accountant, at (202) 551 - 3562 or Gus
Rodriguez, Accounting Branch Chief, at (202) 551 - 3752 if you have questions regarding
comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation

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

CORRESP
1
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

1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE
Mail Stop 7010

July 31, 2008

via U.S. Mail

Mr. Geoffrey Armstrong, President and Chief Executive Officer  Element92 Resources Corporation 2510 Warren Avenue Cheyenne, Wyoming 82001
Re: Element92 Resources Corporation
  Registration Statement on Form S-1
Filed July 18, 2008
  File No. 333-152242

Dear Mr. Armstrong:

We have limited our review of your filing to those issues we have addressed in
our comments.  Where indicated, we think you should revise your document in response
to these comments.  If you disagree, we w ill consider your explanation as to why our
comment is inapplicable or a revision is unneces sary.  Please be as detailed as necessary
in your explanation.  In some of our comme nts, we may ask you to provide us with
information so we may better understand your  disclosure.  After reviewing this
information, we may raise additional comments.
Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure  requirements and to  enhance the overall
disclosure in your filing.  We look forward to  working with you in these respects.  We
welcome any questions you may have about our comments or any other aspect of our
review.  Feel free to call us at the telephone numbers listed at the end of this letter.

Form S-1 filed July 18, 2008

Directors, Executive Officers, Promoters and Control Persons, page 34

1. Please revise the biographical sketches  of Geoffrey Armstrong and Daniel S.
McKinney to disclose all their business posi tions during the past five years.  In
this regard, we note that World Web Pub lishing.com Corp.’s Form S-1 filed July
14, 2008, indicates that Mr. Armstrong became the company’s chief financial
officer on January 4, 2008, and that Savoy Resources Corp.’s Form 10-K for the

Mr. Geoffrey Armstrong
Element92 Resources Corporation
July 31, 2008 Page 2

year December 31, 2005, indicates that Mr . McKinney became a director of the
company in 2004.  Also please disclose the amount of time that Mr. Armstrong
devotes to your businesses.
 Closing Comments

As appropriate, please amend your regist ration statement in response to these
comments.  You may wish to provide us with marked copies of the amendment to expedite our review.  Please furnish a cove r letter with your amendment that keys your
responses to our comments and provides any requested information.  Detailed cover
letters greatly facilitate our review.  Please understand that we may have additional comments after reviewing your amendmen t and responses to our comments.
We urge all persons who are responsible for the accuracy and adequacy of the
disclosure in the filing to be certain that the filing includes all in formation required under
the Securities Act of 1933 and that they have  provided all information investors require
for an informed investment decision.  Since the company and its management are in possession of all facts relating to a company’ s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.
Notwithstanding our comments, in the even t the company requests acceleration of
the effective date of the pending registration statement, it should furnish a letter, at the time of such request, acknowledging that:   ‚ should the Commission or the staff, acting purs uant to delegated authority, declare the
filing effective, it does not foreclose th e 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 a nd 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.
  In addition, please be advi sed that the Division of En forcement has access to all
information you provide to the staff of the Di vision of Corporation Finance in connection
with our review of your filing or in response to our comments on your filing.
We will consider a written request for acceleration of the effective date of the
registration statement as conf irmation of the fact that t hose requesting acceleration are
aware of their respective re sponsibilities under the S ecurities Act of 1933 and the
Securities Exchange Act of 1934 as they rela te to the proposed public offering of the

Mr. Geoffrey Armstrong
Element92 Resources Corporation
July 31, 2008
Page 3

securities specified in the above registration statement.  We will act  on the request and,
pursuant to delegated authority, grant acce leration of the effective date.
We direct your attention to Rules 46 0 and 461 regarding requesting acceleration
of a registration statement.  Please allow ad equate time after the filing of any amendment
for further review before submitting a request for acceleration.  Please provide this request at least two business days in a dvance of the requested effective date.

 Please contact Carmen Moncada-Terry at  (202) 551-3687 or in her absence, the
undersigned at (202) 551- 3740 with any questions.

Sincerely,

H. Roger Schwall Assistant Director
  cc: C. Moncada-Terry