Global Resource Corp (fka GBRC)

[Hawk Hogan]

Looks ok by me on the surface.

The Registrant is requesting the withdrawal of only Amendment No. 1 because the file number on the Amendment is incorrect. Amendment No. 1 should have been filed as part of a Registration Statement on Form S-1 (Registration No. 333-149199).

On June 30, 2008 Registrant filed Amendment No. 2 with the proper file number under the Registration Statement on Form S-1 (Registration No. 333-149199). Amendment No. 2 is identical to Amendment No. 1 except for a new signature page, accountant consent and the addition of an Explanatory Note. The Registrant confirms that no securities have been sold pursuant to either Registration Statement.