----

----

| [X]    | ANNUAL      REPORT UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934      FOR THE YEAR ENDED APRIL 30, 2008 |
|--------|-------------------------------------------------------------------------------------------------------------------------------|
|   |

----

----

----

----

| Large      Accelerated filer[    ]Accelerated      filer[     ] |
|--------------------------------------------------------------------------------------------------------------|

| Non-accelerated      filer[    ]Smaller Reporting Company[ X    ] |
|---------------------------------------------------------------------------------------|

----

|                      | Page                                                                                                                               |
|---------------------------|------------------------------------------------------------------------------------------------------------------------------------|
|                      |                                                                                                                               |
| PART      I          |                                                                                                                               |
| Item 1.                   | Business.                                                                                                                          | 3 |
| Item 1A.                  | Risk Factors.                                                                                                                      | 7 |
| Item 1B.                  | Unresolved Staff Comments.                                                                                                         | 7 |
| Item 2.                   | Properties.                                                                                                                        | 7 |
| Item 3.                   | Legal Proceedings.                                                                                                                 | 7 |
| Item 4.                   | Submission of Matters to a Vote of Security      Holders.                                                                          | 7 |
|                      |                                                                                                                               |   |
|  PART      II   |                                                                                                                               |
| Item 5.                   | Market Price for the Registrant's Common Equity, Related      Stockholders Matters and Issuer Purchases of Equity      Securities. | 8 |
| Item 6.                   | Selected Financial Data.                                                                                                           | 9 |
| Item 7.                   | Management's Discussion and Analysis of Financial Condition      and Results of Operation.                                         | 9 |
| Item 7A.                  | Quantitative and Qualitative Disclosures About Market      Risk.                                                                   | 9 |
| Item 8.                   | Financial Statements and Supplementary    Data.                                                                                    | 11 |
| Item 9.                   | Changes in and Disagreements With Accountants on Accounting      and Financial Disclosure.                                         | 13 |
|                      |                                                                                                                               |   |
|  PART      III  |                                                                                                                               |
| Item 9A.                  | Controls and Procedures.                                                                                                           | 13 |
| Item 9B.                  | Other Information.                                                                                                                 | 13  |
| Item 10.                  | Directors and Executive Officers, Promoters and Control      Persons.                                                              | 14 |
| Item 11.                  | Executive Compensation.                                                                                                            | 14 |
| Item 12.                  | Security Ownership of Certain Beneficial Owners and      Management.                                                               | 15 |
| Item 13.                  | Certain Relationships and Related Transactions, and      Director Independence.                                                    | 15 |
| Item 14.                  | Principal Accounting Fees and Services.                                                                                            |  15  |
|                      |                                                                                                                               |
|  PART      IV   |                                                                                                                               |
| Item 15.                  | Exhibits and Financial Statement    Schedules.                                                                                     | 16 |

----

ITEM  1.    BUSINESS.

----

|            |                      | Date      of        | Date      of        |
|-----------------|---------------------------|---------------------|---------------------|
| Tenure      No. | Document      Description | Recording           | Expiration          |
|            |                      |                |                |
| 532361          | GRR                       | April      18, 2006 | April      18, 2009 |

----

----

|   | * | locating      claims          |
|--------|---|-------------------------------|
|   | * | posting      claims           |
|   | * | working      claims           |
|   | * | reporting      work performed |

----

|   | 1. | Health      and Safety    |
|--------|----|---------------------------|
|   | 2. | Archaeological      Sites |
|   | 3. | Exploration      Access   |

ITEM 1A.    RISKFACTORS.

ITEM 1B.   UNRESOLVED STAFFCOMMENTS.

ITEM 2.     PROPERTIES.

ITEM 3.    LEGALPROCEEDINGS.

ITEM 4.    SUBMISSION OF MATTERSTO A VOTE OF SECURITY HOLDERS.

----

ITEM 5.    MARKETPRICE FOR THE REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUERPURCHASES OF EQUITY SECURITIES.

|   | High Bid                               | Low Bid |
|--------|----------------------------------------|---------|
|   | Fourth      Quarter 2-1-08 to 4-30-08  | $0.110  | $0.065 |
|   | Third      Quarter 11-1-07 to 1-31-08  | $0.108  | $0.080 |
|   | Second      Quarter 8-1-07 to 10-31-07 | $0.129  | $0.104 |
|   | First      Quarter 5-1-07 to 7-31-07   | $0.130  | $0.094 |
|   |                                   |    |   |
|   | Fourth      Quarter 2-1-07 to 4-30-07  | $0      | $0 |
|   | Third      Quarter 11-1-06 to 1-31-06  | $0      | $0 |
|   | Second      Quarter 8-1-06 to 10-31-06 | $0      | $0 |
|   | First      Quarter 5-1-06 to 7-31-06   | $0      | $0 |

----

ITEM 6.    SELECTED FINANCIALDATA.

ITEM7.    MANAGEMENT'SDISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OFOPERATIONS.

| 1.   | Fall      2008 - We will retain a consultant to manage the exploration of the      property.  There are a number of mining consultants located in      Vancouver, British Columbia that we intend to interview.  At      this time, we have not hired a consultant.  We believe that the      cost will run between $5,000 and $15,000.  We are allowing 90      days to interview and hire ourconsultant. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2. Spring      2009 - core drilling. Core drilling will cost $20 per foot. We plan to      drill 15 holes to a depth of 100 feet. The total cost will be $30,000.      Core drilling will be subcontracted to non-affiliated third parties. No      power source is needed for core drilling. The drilling rig operates on      diesel fuel. All electric power needed, for light and heating while on the      property will be generated from gasoline powered generators. Time to      conduct the core drilling - 120days. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3.  Summer      2009 - have an independent third party analyze the samples from the core      drilling. Determine if mineralized material is below the ground. If      mineralized material is found, define the body. We estimate that it will      cost $4,500 to analyze the core samples and will take 30    days. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

ITEM 7A.       QUANTITATIVE ANDQUALITATIVE DISCLOSURES ABOUT MARKET RISK.

----

ITEM 8.    FINANCIAL STATEMENTSAND SUPPLEMENTARY DATA.

| Audit Opinion                 | F-1                               |   |
|-------------------------------|-----------------------------------|--------|
|                          | Balance Sheets                    | F-2    |   |
|                          | Statements of Operations          | F-3    |   |
|                          | Statement of Stockholders' Equity | F-4    |   |
|                          | Statements of Cash Flows          | F-5    |   |
| Notes to Financial Statements | F-6                               |   |

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTINGFIRM

|               |        |                                                 |
|--------------------|--------|------------------------------------------------------|
| Freeport, New York |   |                                                 |   |
| July 25, 2008      | By:    | /s/ Michael T.      Studer                      |   |
|               |   |           Michael T.      Studer |   |
|               |   |          CPA P.C.                     |   |

| Gold Rock Resources Inc.                                                         |                                                            |                                                                                  |                                                            |                                                                                  |
|----------------------------------------------------------------------------------|-----------------------------------------------------------------|---------------------------------------------------------------------------------------|-----------------------------------------------------------------|---------------------------------------------------------------------------------------|
| (An      Exploration Stage Company)                                              |                                                            |                                                                                  |                                                            |                                                                                  |
| Balance      Sheets                                                              |                                                            |                                                                                  |                                                            |                                                                                  |
| (Expressed      in US Dollars)                                                   |                                                            |                                                                                  |                                                            |                                                                                  |
|                                                                             |                                                            |                                                                                  |                                                            |                                                                                  |
|                                                                             |                                                            |                                                                                  |                                                            |                                                                                  |
|                                                                             |                                                            |  April      30,                                                                  |                                                            |  April      30,                                                                  |
|                                                                             |                                                            | 2008                                                                                  |                                                            | 2007                                                                                  |
|                                                                             |                                                            |                                                                                  |                                                            |                                                                                  |
|  ASSETS                                                                     |                                                            |                                                                                  |                                                            |                                                                                  |
| Current      Assets                                                              |                                                            |                                                                                  |                                                            |                                                                                  |
| Cash                                                                             | $                                                               |       94,028                                            | $                                                               |       16,114                                            |
| Total      Current Assets                                                        |                                                            |       94,028                                            |                                                            |       16,114                                            |
|                                                                             |                                                            |                                                                                  |                                                            |                                                                                  |
| Mineral      claim acquisition costs, less reserve for impairment of             |                                                            |                                                                                  |                                                            |                                                                                  |
| $3,062      and $3,062, respectively                                             |                                                            |               - |                                                            |               - |
| Total      Assets                                                                | $                                                               |       94,028                                            | $                                                               |       16,114                                            |
|                                                                             |                                                            |                                                                                  |                                                            |                                                                                  |
|                                                                             |                                                            |                                                                                  |                                                            |                                                                                  |
|  LIABILITIES      AND STOCKHOLDERS' EQUITY                                  |                                                            |                                                                                  |                                                            |                                                                                  |
| Current      Liabilities                                                         |                                                            |                                                                                  |                                                            |                                                                                  |
| Accounts      payable and accrued liabilities                                    | $                                                               |       14,047                                            | $                                                               |       10,623                                            |
| Due      to related party                                                        |                                                            |       45,021                                            |                                                            |       45,021                                            |
| Total      current liabilities                                                   |                                                            |       59,068                                            |                                                            |       55,644                                            |
| Stockholders'      Equity                                                        |                                                            |                                                                                  |                                                            |                                                                                  |
| Preferred      stock, $0.00001 par value; authorized 1,000,000,000shares,        |                                                            |                                                                                  |                                                            |                                                                                  |
| Issued      and outstanding: 0 and 0 shares, respectively                        |                                                            |               - |                                                            |               - |
| Common      stock, $0.00001 par value; authorized 1,000,000,000shares,           |                                                            |                                                                                  |                                                            |                                                                                  |
| Issued      and outstanding: 20,000,000 and 10,000,000 shares,      respectively |           200 |                                                                                  |           100 |
| Additional      paid-in capital                                                  |                                                            |     118,935                                                       |                                                            |       10,035                                            |
| Deficit      accumulated during                                                  |                                                            |                                                                                  |                                                            |                                                                                  |
| the      exploration stage                                                       |                                                            |               - |                                                            |     (49,665)                                                      |
| Total      stockholders' equity                                                  |                                                            |     119,135                                                       |                                                            |     (39,530)                                                      |
| Total      Liabilities and Stockholders' Equity                                  | $                                                               |     178,203                                                       | $                                                               |       16,114                                            |
|                                                                             |                                                            |                                                                                  |                                                            |                                                                                  |
| See      notes to financial statements.                                          |                                                            |                                                                                  |                                                            |                                                                                  |

| Gold Rock Resources Inc.                                    |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
|-------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------|--------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (An      Exploration Stage Company)                         |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
| Statements      of Operations                               |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
| (Expressed      in US Dollars)                              |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
|                                                        |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
|                                                        |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
|                                                        |   |  Year      Ended April 30, 2008                                                                                |  Year      Ended April 30, 2007 |  Cumulative      during the  exploration stage(March 14, 2006 to April 30,      2008                                               |
|                                                        |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
|                                                        |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
|                                                        |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
| Revenues                                                    | $      |                    - | $                                    |                         - | $      |                                       - |
|                                                        |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
| Expenses                                                    |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
| Donated      rent                                           |   |             3,000                                       |                                 |                  3,000                                       |   |                                6,375                                       |
| Donated      services                                       |   |             6,000                                       |                                 |                  6,000                                       |   |                              12,750                                                  |
| General      and administrative                             |   |           16,506                                                  |                                 |                     814                       |   |                              17,508                                                  |
| Mineral      property impairment                            |   |                    - |                                 |                         - |   |                                3,062                                       |
| Professional      fees                                      |   |             9,004                                       |                                 |                 20,676                                            |   |                              44,480                                                  |
| Total      Costs and Expenses                               |   |           34,510                                                  |                                 |                 30,490                                            |   |                              84,175                                                  |
| Net      Loss                                               | $      |          (34,510)                                                      | $                                    |               (30,490)                                                      | $      |                             (84,175)                                                      |
|                                                        |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
| Net      Loss per share                                     |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
| Basic      and diluted                                      | $      | (0.00)                                                                                                              | $                                    | (0.00)                                                                                                                                            |   |                                                                                                                                                                                                                                  |
|                                                        |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
|                                                        |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
| Number      of common shares used to compute loss per share |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
| Basic      and Diluted                                      |   |     15,123,290                                                                                  |                                 |           10,000,000                                                                            |   |                                                                                                                                                                                                                                  |
|                                                        |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
|                                                        |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |
| See      notes to financial statements.                     |   |                                                                                                                |                                 |                                                                                                                                              |   |                                                                                                                                                                                                                                  |

| Gold Rock Resources Inc.                                         |                                                                                                    |                                  |                                                        |                                               |                                                                                                                                  |   |                                                                                                                                                                            |   |                                                                                                                       |
|------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------|---------------------------------------|-------------------------------------------------------------|----------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------|
| (An      Exploration Stage Company)                              |                                                                                                    |                                  |                                                        |                                               |                                                                                                                                  |   |                                                                                                                                                                            |   |                                                                                                                       |
| Statements      of Stockholders' Equity (Deficiency)             |                                                                                                    |                                  |                                                        |                                               |                                                                                                                                  |   |                                                                                                                                                                            |   |                                                                                                                       |
| For      the period March 14, 2006 (Inception) to April 30, 2008 |                                                                                                    |                                  |                                                        |                                               |                                                                                                                                  |   |                                                                                                                                                                            |   |                                                                                                                       |
| (Expressed      in US Dollars)                                   |                                                                                                    |                                  |                                                        |                                               |                                                                                                                                  |   |                                                                                                                                                                            |   |                                                                                                                       |
|                                                             |                                                                                                    |                                  |                                                        |                                               |                                                                                                                                  |   |                                                                                                                                                                            |   |                                                                                                                       |
|                                                             |                                                                                                    |                                  |                                                        |                                               |                                                                                                                                  |   |                                                                                                                                                                            |   |                                                                                                                       |
|                                                             | Common      Stock, $0.00001 Par Value                                                                   |  Additional      Paid-in Capital |  Deficit      Accumulated During the Exploration Stage |  Total      Stockholders' Equity (Deficiency) |
|                                                             |  Shares                                                                                            |                                  |  Amount                                                |                                               |                                                                                                                                  |   |                                                                                                                                                                            |   |
| Common      stock issued for cash                                |                                                                                                    |                                  |                                                        |                                               |                                                                                                                                  |   |                                                                                                                                                                            |   |                                                                                                                       |
| at      a price of $0.000001 per share                           |   10,000,000                                                                                  | $                                     |    100                                       | $                                                  |                    (90)                | $      |                              - | $      |                     10 |
| Donated      services and rent                                   |                  - |                                  |        -                 |                                               |                 1,125                                 |   |                              - |   |                 1,125                      |
| Net      loss                                                    |                  - |                                  |        -                 |                                               |                       - |   |                     (19,175)                                                |   |             (19,175)                                           |
| Balance,      April 30, 2006                                     |   10,000,000                                                                                  |                                  |    100                                       |                                               |                 1,035                                 |   |                     (19,175)                                                |   |             (18,040)                                           |
| Donated      services and rent                                   |                  - |                                  |        -                 |                                               |                 9,000                                 |   |                              - |   |                 9,000                      |
| Net      loss                                                    |                  - |                                  |        -                 |                                               |                       - |   |                     (30,490)                                                |   |             (30,490)                                           |
| Balance,      April 30, 2007                                     |   10,000,000                                                                                  |                                  |    100                                       |                                               |               10,035                                            |   |                     (49,665)                                                |   |             (39,530)                                           |
| Sale      of shares in public                                    |                                                                                                    |                                  |                                                        |                                               |                                                                                                                                  |   |                                                                                                                                                                            |   |                                                                                                                       |
| offering      at $0.01 per share                                 |   10,000,000                                                                                  |                                  |    100                                       |                                               |               99,900                                            |   |                              - |   |             100,000                                            |
| Donated      services and rent                                   |                  - |                                  |        -                 |                                               |                 9,000                                 |   |                              - |   |                 9,000                      |
| Net      loss                                                    |                  - |                                  |        -                 |                                               |                       - |   |                     (34,510)                                                |   |             (34,510)                                           |
| Balance,      April 30, 2008                                     |   20,000,000                                                                                  | $                                     |    200                                       | $                                                  |             118,935                                                       | $      |                     (84,175)                                                | $      |               34,960                                 |
|                                                             |                                                                                                    |                                  |                                                        |                                               |                                                                                                                                  |   |                                                                                                                                                                            |   |                                                                                                                       |
| See      notes to financial statements.                          |                                                                                                    |                                  |                                                        |                                               |                                                                                                                                  |   |                                                                                                                                                                            |   |                                                                                                                       |
|                                                             |                                                                                                    |                                  |                                                        |                                               |                                                                                                                                  |   |                                                                                                                                                                            |   |                                                                                                                       |

| Gold Rock Resources Inc.                                  |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
|-----------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------|---------------------------------------------------------------------------------------------------------------------------------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (An      Exploration Stage Company)                       |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| Statements      of Cash Flows                             |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| (Expressed      in US Dollars)                            |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
|                                                      |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
|                                                      |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
|                                                      |   |  Year      Ended April 30, 2008                                                                                                        |  Year      Ended April 30, 2007 |  Cumulative      during the  exploration stage(March 14, 2006 to April 30,      2008                             |
|                                                      |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
|                                                      |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| Cash      Flows from Operating Activities                 |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| Net      loss                                             | $      |               (34,510)                                                | $                                    |             (30,490)                                                | $       |                      (84,175)                                                      |
| Adjustments      to reconcile net loss to net cash        |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| used      for operating activities:                       |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| Impairment      of mineral claim acquisition costs        |   |                        - |                                 |                      - |    |                         3,062                                       |
| Donated      services                                     |   |                  6,000                                 |                                 |                3,000                                 |    |                       12,750                                                  |
| Donated      rent                                         |   |                  3,000                                 |                                 |                6,000                                 |    |                         6,375                                       |
| Changes      in operating assets and liabilities          |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| Accounts      payable and accrued liabilities             |   |                  3,424                                 |                                 |                5,823                                 |    |                       14,047                                                  |
| Net      cash provided by (used for) operating activities |   |               (22,086)                                                |                                 |             (15,667)                                                |    |                      (47,941)                                                      |
| Cash      Flows from Investing Activities                 |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| Mineral      claim acquisition costs incurred             |   |                        - |                                 |                      - |    |                        (3,062)                                           |
| Net      cash provided by (used for) investing activities |   |                        - |                                 |                      - |    |                        (3,062)                                           |
| Cash      Flows from Financing Activities                 |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| Loans      from related party                             |   |                        - |                                 |              15,000                                            |    |                       45,021                                                  |
| Proceeds      from sales of common stock                  |   |              100,000                                                       |                                 |                      - |    |                      100,010                                                       |
| Net      cash provided by (used for) financing activities |   |              100,000                                                       |                                 |              15,000                                            |    |                      145,031                                                       |
|                                                      |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| Increase      (decrease) in cash                          |   |                77,914                                            |                                 |                 (667)                           |    |                       94,028                                                  |
|                                                      |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| Cash,      beginning of period                            |   |                16,114                                            |                                 |              16,781                                            |    |                                - |
|                                                      |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| Cash,      end of period                                  | $      |                94,028                                            | $                                    |              16,114                                            | $       |                       94,028                                                  |
|                                                      |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
|                                                      |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| Supplemental      disclosures of cash flow information:   |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| Interest      paid                                        | $      |                        - | $                                    |                      - |  $ |                                - |
| Income      taxes paid                                    | $      |                        - | $                                    |                      - |  $ |                                - |
|                                                      |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
|                                                      |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |
| See      notes to financial statements.                   |   |                                                                                                                                        |                                 |                                                                                                                            |    |                                                                                                                                                                                        |

----

GOLD ROCK RESOURCES INC

| a)   | Basis      of Presentation |
|----------------|----------------------------|

| b)   | Use      of Estimates |
|----------------|-----------------------|

| c)   | Basic      and Diluted Net Income (Loss) PerShare |
|----------------|---------------------------------------------------|

| d)   | Comprehensive      Loss |
|----------------|-------------------------|

| e)   | Cash      and Cash Equivalents |
|----------------|--------------------------------|

| f)   | Mineral      Property Costs |
|----------------|-----------------------------|

| g)   | Financial      Instruments |
|----------------|----------------------------|

| h)   | Income      Taxes |
|----------------|-------------------|

| i)   | Foreign      Currency Translation |
|----------------|-----------------------------------|

----

|                                                  |   |   April      30,        2008 | April      30, |
|-------------------------------------------------------|--------|--------------------------------------------------------------------------------|----------------|
|                                                  |   |                                                                           |           | 2007 |
|                                                  |   |                                                                           |           |   |
| Net      Losses From Inception                        | $      |          84,175                   | $              |           49,665 |
| Less      donated rent and services                   |   |        (19,125)                             |           |         (10,125) |
|                                                  |   |                                                                           |           |   |
| Net      operating loss carryforward for tax purposes | $      |          65,050                   | $              |           39,540 |
|                                                  |   |                                                                           |           |   |
| Statutory      Tax Rate                               |   | 34%                                                                            |           | 34% |
|                                                  |   |                                                                           |           |   |
| Effective      Tax Rate                               |   | 0%                                                                             |           | 0% |
|                                                  |   |                                                                           |           |   |
| Deferred      Tax Asset at 34%                        | $      |          22,117                   | $              |           13,444 |
|                                                  |   |                                                                           |           |   |
| Valuation      Allowance                              |   |        (22,117)                             |           |         (13,444) |
|                                                  |   |                                                                           |           |   |
| Net      Deferred Tax Asset                           | $      |  -                                                                        | $              |  - |

----

ITEM9.    CHANGESIN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIALDISCLOSURE.

ITEM  9A.    CONTROLS ANDPROCEDURES

ITEM  9B.    OTHERINFORMATION

----

ITEM   10.    DIRECTORS ANDEXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS

| Name      and Address            | Age                        | Position(s)                                                       |
|----------------------------------|----------------------------|-------------------------------------------------------------------|
| Shu-heng      Wang               |     50 | president,      principal executive officer, and director         |
| 613      Thompson Avenue.        |                       |                                                              |
| Coquitlam,      British Columbia |                       |                                                              |
| Canada      V3J 3Z9              |                       |                                                              |
|                             |                       |                                                              |
| Jean      Jin                    |     49 | secretary,      treasurer, principal financial officer, principal |
| 1170      Howse Place            |                       | accounting      officer, and director                             |
| Coquitlam,      British Columbia |                       |                                                              |
| Canada      V3K 5V7              |                       |                                                              |

ITEM 11.    EXECUTIVECOMPENSATION

|               |   |   |   |   |   | Non-         | Nonqualified |    |   |
|--------------------|--------|--------|--------|--------|--------|--------------|--------------|---------|--------|
|               |   |   |   |   |   | Equity       | Deferred     | All     |   |
| Name               |   |   |   |   |   | Incentive    | Compensa-    | Other   |   |
| and                |   |   |   | Stock  | Option | Plan         | tion         | Compen- |   |
| Principal          |   | Salary | Bonus  | Awards | Awards | Compensation | Earnings     | sation  | Total  |
| Position           | Year   | (US$)  | (US$)  | (US$)  | (US$)  | (US$)        | (US$)        | (US$)   | (US$)  |
| (a)                | (b)    | (c)    | (d)    | (e)    | (f)    | (g)          | (h)          | (i)     | (j)    |
|               |   |   |   |   |   |         |         |    |   |
| Shu-heng      Wang | 2008   | 0      | 0      | 0      | 0      | 0            | 0            | 0       | 0      |
| President          | 2007   | 0      | 0      | 0      | 0      | 0            | 0            | 0       | 0      |
|               | 2006   | 0      | 0      | 0      | 0      | 0            | 0            | 0       | 0      |
|               |   |   |   |   |   |         |         |    |   |
| Jean      Jin      | 2008   | 0      | 0      | 0      | 0      | 0            | 0            | 0       | 0      |
| Secretary          | 2007   | 0      | 0      | 0      | 0      | 0            | 0            | 0       | 0      |
|               | 2006   | 0      | 0      | 0      | 0      | 0            | 0            | 0       | 0      |

|               | Fees         |   |   |                |         |           |   |
|--------------------|--------------|--------|--------|---------------------|--------------|----------------|--------|
|               | Earned       |   |   |                | Nonqualified |           |   |
|               | or           |   |   | Non-Equity          | Deferred     |           |   |
|               | Paid      in | Stock  | Option | Incentive      Plan | Compensation | All      Other |   |
|               | Cash         | Awards | Awards | Compensation        | Earnings     | Compensation   | Total  |
| Name               | (US$)        | (US$)  | (US$)  | (US$)               | (US$)        | (US$)          | (US$)  |
| (a)                | (b)          | (c)    | (d)    | (e)                 | (f)          | (g)            | (h)    |
|               |         |   |   |                |         |           |   |
| Shu-heng      Wang | 2008         | 0      | 0      | 0                   | 0            | 0              | 0      |
|               |         |   |   |                |         |           |   |
| Jean      Jin      | 2008         | 0      | 0      | 0                   | 0            | 0              | 0      |

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ITEM 12.    SECURITY OWNERSHIP OFCERTAIN BENEFICIAL OWNERS AND MANAGEMENT

|                            |              |               |
|---------------------------------|-------------------|--------------------|
| Name      and Address           |              | Percentage      of |
| Beneficial      Ownership [1]   | Shares      Owned | Shares      Owned  |
| Shu-heng      Wang              | 5,000,000         | 25.00%             |
| 631      Thompson Ave.          |              |               |
| Coquitlam,      BC              |              |               |
| Canada      V3J 3Z9             |              |               |
|                            |              |               |
| Jean      Jin                   | 5,000,000         | 25.00%             |
| 1170      Howse Place           |              |               |
| Coquitlam,      BC              |              |               |
| Canada      V3K 5V7             |              |               |
|                            |              |               |
| All      Officers and Directors | 10,000,000        | 50.00%             |
| as      a Group (2 persons)     |              |               |

ITEM 13.    
CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTORINDEPENDENCE

ITEM 14.    PRINCIPAL ACCOUNTINGFEES AND SERVICES

| 2008 | $ | 6,000 |   | Michael      T. Studer CPA |
|------|---|-------|--------|----------------------------|
| 2007 | $ | 5,000 |   | Michael      T. Studer CPA |

| 2008 | $ | 0 |   | Michael      T. Studer CPA |
|------|---|---|--------|----------------------------|
| 2007 | $ | 0 |   | Michael      T. Studer CPA |

| 2008 | $ | 0 |   | Michael      T. Studer CPA |
|------|---|---|--------|----------------------------|
| 2007 | $ | 0 |   | Michael      T. Studer CPA |

| 2008 | $ | 0 |   | Michael      T. Studer CPA |
|------|---|---|--------|----------------------------|
| 2007 | $ | 0 |   | Michael      T. Studer CPA |

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ITEM 15.    EXHIBITS ANDFINANCIAL STATEMENT SCHEDULES

|                |                                                                                                                                                         | Incorporated      by reference |     |
|---------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------|----------|
| Exhibit      Number | Document      Description                                                                                                                                    | Form                           | Date     | Number | Filed      herewith |
| 3.1                 | Articles      of Incorporation.                                                                                                                              | SB-2                           | 07/20/06 | 3.1 |   |
| 3.2                 | Bylaws.                                                                                                                                                      | SB-2                           | 07/20/06 | 3.2 |   |
| 4.1                 | Specimen      Stock Certificate.                                                                                                                             | SB-2                           | 07/20/06 | 4.1 |   |
| 10.1                | Trust      Agreement                                                                                                                                         | SB-2                           | 07/20/06 | 10.1 |   |
| 14.1                | Code      of Ethics.                                                                                                                                         | 10-KSB                         | 07/26/07 | 14.1 |   |
| 31.1                | Certification of Principal Executive Officer      pursuant to 15d-15(e), promulgated under the Securities and Exchange Act      of 1934, as amended.         |                           |     |   | X |
| 31.2                | Certification of Principal Financial Officer      pursuant to 15d-15(e), promulgated under the Securities and Exchange Act      of 1934, as amended.         |                           |     |   | X |
| 32.1                | Certification pursuant to 18 U.S.C. Section 1350,      as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002      (Chief Executive Officer).  |                           |     |   | X |
| 32.2                | Certification pursuant to 18 U.S.C. Section 1350,      as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (      Chief Financial Officer). |                           |     |   | X |

|   | GOLD      ROCK RESOURCES INC. |
|--------|-------------------------------|
|   |                          |   |
|   | BY:                           | /s/ Shu-Heng      Wang |
|   |                          | Shu-Heng      Wang, President, Principal Executive Officer |
|   |                          |   |
|   | BY:                           | /s/ Jean      Jin |
|   |                          | Jean      Jin, Principal Financial Officer and  Principal Accounting      Officer |

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