UNITED STATES OF AMERICA

Before the

SECURITIES AND EXCHANGE COMMISSION

SECURITIES ACT OF 1933

Release No. 10357 / May 12, 2017

ADMINISTRATIVE PROCEEDING

File No. 3-17983

In the Matter of

the Registration Statement of 

Emerald Isle Exploration Ltd.

1218 Purtov Street

Kodiak, AK 99615,

Respondent.

ORDER INSTITUTING 

ADMINISTRATIVE PROCEEDINGS

PURSUANT TO SECTION 8(d) OF THE 

SECURITIES ACT OF 1933, MAKING 

FINDINGS, AND ISSUING STOP ORDER

I.

The Securities and Exchange Commission (“Commission”) deems it appropriate and in the 

public interest that public administrative proceedings be, and hereby are, instituted pursuant to 

Section 8(d) of the Securities Act of 1933 (“Securities Act”) to determine whether a stop order 

should issue suspending the effectiveness of the registration statement of Emerald Isle Exploration 

Ltd. (“Emerald Isle” or “Respondent”). 

II.

In anticipation of the institution of these proceedings, Respondent has submitted an Offer 

of Settlement (the “Offer”) which the Commission has determined to accept. Solely for the 

purpose of these proceedings and any other proceedings brought by or on behalf of the 

Commission, or to which the Commission is a party, and without admitting or denying the findings 

herein, except as to the Commission’s jurisdiction over it and the subject matter of these 

proceedings, which are admitted, Respondent consents to the entry of this Order Instituting 

Administrative Proceedings Pursuant to Section 8(d) of the Securities Act of 1933, Making 

Findings, and Issuing Stop Order (“Order”), as set forth below. 
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III.

On the basis of this Order and Respondent’s Offer, the Commission finds that:

1. Emerald Isle is a Nevada corporation headquartered in Kodiak, Alaska. Emerald 

Isle purports to be in the business of acquiring, exploring, and, if warranted and feasible, 

developing natural resource properties. 

2. On June 27, 2013, Emerald Isle filed a Form S-1 registration statement (file no. 

333-189630), seeking to register the offer and sale of 1,000,000 of its shares of common stock for 

$0.35 per share in a $35,000 public offering. Emerald Isle amended its registration statement on 

August 29, 2013, October 25, 2013, November 22, 2013 and December 16, 2013 (hereinafter,

Emerald Isle’s initial Form S-1 registration statement and all amendments thereto are collectively 

referred to as the “Registration Statement”). The Emerald Isle Registration Statement became 

effective on December 20, 2013. The offering pursuant to that registration statement has not been 

completed or terminated.

3. The Emerald Isle Registration Statement includes untrue statements of material 

facts and omits to state material facts necessary to make the statements therein not misleading. 

4. In particular, the Emerald Isle Registration Statement falsely states that Emerald 

Isle’s Chief Executive Officer (“CEO”) was the company’s sole officer, director, and employee. 

In fact, another person primarily controlled and directed Emerald Isle’s operations. The Emerald 

Isle Registration Statement fails to disclose the identity of this control person and his role at

Emerald Isle. 

5. The Emerald Isle Registration Statement also falsely states that the CEO loaned 

$16,000 to Emerald Isle. In fact, the CEO never loaned any money to the company, and the 

company’s only funds came directly from the undisclosed control person. 

6. The Emerald Isle Registration Statement also falsely states that the CEO received 

4,000,000 shares of common stock, at a price of $0.00001 per share. In fact, Emerald Isle issued 

no shares to the CEO.

7. The Emerald Isle Registration Statement also falsely states that the CEO would 

prepare the company’s quarterly and annual financial statements. In fact, the CEO is unqualified 

to prepare the company’s financial statements and never intended to do so. An undisclosed thirdparty bookkeeper was retained to prepare the company’s financial statements, and the bookkeeper 

was managed by the undisclosed control person.
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IV. 

In view of the foregoing, the Commission deems it appropriate and in the public interest to 

impose the sanction specified in Respondent’s Offer.

Accordingly, it is hereby ORDERED, pursuant to Section 8(d) of the Securities Act, that 

the effectiveness of the Registration Statement filed by the Respondent is suspended.

By the Commission.

Brent J. Fields

Secretary