UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10 - KSB/A

(Mark One)

[ x ]    ANNUAL REPORT UNDER SECTION 13 OR 15 (d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For the Fiscal Period year ended April30th, 2007

[    ]    TRANSITION REPORT UNDER
SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______________ to
___________________



Commission file number: 000-51873



Razor Resources Inc.

----------------------------------------------

(Exact name of small business issuer as specified in its
charter)

Nevada
    N/A(State or other jurisdiction of incorporation
      or organization)
    (IRS Employer
Number)


P.O. BOX 27581, 650 W.41st Avenue, Vancouver B.C. V5Z 4M4

----------------------------------------------------------

(Address of principal executive office)

604-267-0111

----------------------------------

(Issuer's telephone number)

N/A

-----------------

(Former name, former address and former fiscal year, if changed
since last report)



Securities registered under Section 12(b) of the Exchange Act:
None

Securities registered under Section 12(g) of the Exchange Act:
Common Stock, $0.001

Check whether the issuer (1) filed all reports required to
      be filed by Section 13 or 15(d) of the Exchange Act during the past 12
      months (or for such shorter period that that the registrant was required
      to file such reports), and (2) has been subject to such filing
      requirements for the past 90 days.
    Yes [ x ]
    No  [    ]Check if there is no disclosure of delinquent filers in
      response to Item 405 Regulation S-B is not containing in this form, and no
      disclosure will be contained, to the best of the registrant's knowledge,
      in definitive proxy or information statements incorporated by reference in
      Part III of this Form 10-KSB or any amendments to this Form 10-KSB
    [     ]Indicate by check mark whether the company is a shell
      company (as defined in Rule12b-2 of the Exchange Act)
    Yes [    ]
    No [ x ] State issuer's revenues for its most recent fiscal year
-$0 State the aggregate market value of the voting and non-voting
common equity held by non-affiliates computed by reference to the price at which
the common equity was sold, or the average bid and asked price of such common
equity, as of a specified date within the past 60 days. (See definition of
affiliate in Rule 12b-2 of the Exchange Act.)


Aggregate market value of the voting and non-voting common
equity held by non-affiliates computed by reference as of April 30, 2007 is $23,630.

State the number of shares outstanding of each of the issuer's
classes of common equity, as of the latest practicable date.

As of April 30th, 2007, there are 5,363,000common
shares outstanding.

Transitional Small Business Disclosure Format (Check One):
Yes [   ]  No[ x ]



1





RAZOR RESOURCES INC.

FORM 10-KSB

For the Fiscal Year ended April 30, 2007

Table of Contents



Part I

Item
1.        Description of Business

Item
2.        Description of Property

Item
3.        Legal Proceedings

Item
4.        Submission of Matters to a vote of
Security Holders

Part II

Item
5.        Market for Common Equity and
Related Stockholder Matters

Item
6.        Management's Discussion and
Analysis or Plan of Operation

Item
7.        Financial Statement

Item
8.        Changes In and Disagreements with
Accountants on Accounting and Financial Disclosure

Item
8A.     Controls and Procedures

Item
8B.     Other Information

Part III

Item
9.        Directors, Executive Officers,
Promoters and Control Persons; Compliance with Section 16(a) of the Exchange
Ac

Item
10.      Executive Compensation

Item
11.      Security Ownership of Certain Beneficial
Owners and Management and Related Stockholder Matters

Item
12.      Certain Relationships and Related
Transactions

Item
13.      Exhibits

Item
14.      Principal Accountants Fees and Services

Signatures



2



FORWARD LOOKING STATEMENTS

CERTAIN STATEMENTS IN THIS ANNUAL REPORT ON FORM 10-KSB, OR
THE "REPORT," ARE "FORWARD-LOOKING STATEMENTS." THESE FORWARD-LOOKING STATEMENTS
INCLUDE, BUT ARE  NOT LIMITED TO, STATEMENTS ABOUT THE PLANS, OBJECTIVES,
EXPECTATIONS AND INTENTIONS OF SIMULATIONS PLUS, INC., A CALIFORNIA CORPORATION
AND OTHER STATEMENTS CONTAINED IN THIS REPORT THAT ARE NOT HISTORICAL FACTS.
FORWARD-LOOKING STATEMENTS IN THIS REPORT OR HEREAFTER INCLUDED IN OTHER
PUBLICLY AVAILABLE DOCUMENTS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION,
OR THE "COMMISSION," REPORTS TO OUR SHAREHOLDERS AND OTHER PUBLICLY AVAILABLE
STATEMENTS ISSUED OR RELEASED BY US INVOLVE KNOWN AND UNKNOWN RISKS,
UNCERTAINTIES AND OTHER FACTORS WHICH COULD CAUSE OUR ACTUAL RESULTS,
PERFORMANCE (FINANCIAL OR OPERATING) OR ACHIEVEMENTS TO DIFFER FROM THE FUTURE
RESULTS, PERFORMANCE (FINANCIAL OR OPERATING) OR ACHIEVEMENTS EXPRESSED OR
IMPLIED BY SUCH FORWARD-LOOKING STATEMENTS. SUCH FUTURE RESULTS ARE BASED UPON
MANAGEMENT'S BEST ESTIMATES BASED UPON CURRENT CONDITIONS AND THE MOST RECENT
RESULTS OF OPERATIONS. WHEN USED IN THIS REPORT, THE WORDS "EXPECT,"
"ANTICIPATE," "INTEND," "PLAN," "BELIEVE," "SEEK," "ESTIMATE" AND SIMILAR
EXPRESSIONS ARE GENERALLY INTENDED TO IDENTIFY FORWARD-LOOKING STATEMENTS,
BECAUSE THESE FORWARD-LOOKING STATEMENTS INVOLVE RISKS AND UNCERTAINTIES. THERE
ARE IMPORTANT FACTORS THAT COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROM
THOSE EXPRESSED OR IMPLIED BY THESE FORWARD-LOOKING STATEMENTS, INCLUDING OUR
PLANS, OBJECTIVES, EXPECTATIONS AND INTENTIONS AND OTHER FACTORS.





3



PART I

Item 1.    Description of Business

We were incorporated on February 26, 2002
under the laws of the state of Nevada, in order to be in the
business of mineral property exploration. Razor Resources Inc. ("Razor") is an
exploration stage company engaged in the acquisition of mineral claims and
exploration of our mineral claim property. To date, we have not conducted any
exploration on our sole mineral property asset known as the Mahatta property
located southwest of Port Alice, British Columbia on Vancouver Island. On April
11, 2005, Razor required outright, a 100% interest in the property for a
purchase price of $250 consisting of the issuance of 250,000 shares of Razor
common stock at a deemed issuance price of $0.001 (based upon the par value of
our common stock). Activities to date have consisted solely of the staking of
mining claims. Razor did not engage in any other business activities since
inception. Seeking out a suitable property was our only business activity since
inception, culminating in the acquisition of the Mahatta property on April 11,
2005.

We have not yet developed our mining property in to a producing mine, nor
have we earned revenue from our sole property. Our property does not contain a
known commercially viable deposit suitable for mining. There is no assurance
that any commercially viable mineral deposits exist on our property. Exploration
will be required before a final evaluation as to the economic feasibility is
determined. Our plan of operations is to conduct mineral exploration
activities on the Mahatta mineral claim in order to assess
whether this claim possess commercially viable mineral deposits.  Our
exploration program is designed to explore for economically viable mineral
deposits, specifically gold and/or copper.

Our plan of operation is to conduct exploration work on the Mahatta property
in order to ascertain whether it possesses economic quantities of gold and or
copper. Due to our limited capital and corporate resources we plan to
concentrate our exploration efforts on the Mahatta property. At this time we
have no further plans beyond exploring the potential of the Mahatta property.
There can be no assurance that economic mineral deposits or reserves exist on
the Mahatta property until appropriate exploration work is done and an economic
evaluation based on such work concludes that production of minerals from the
property is economically feasible.

We must explore for and find mineralized material and determine if it is
economically feasible to remove the mineral reserves.  Economically
feasible means that the costs associated with the removal of the mineralized
material will not exceed the price at which we can sell the mineralized
material.  We do not claim to have any minerals or reserves whatsoever at
this time on our only property.

We have had net losses for each of the years ended April 30, 2002 and 2003,
2004, 2005, 2006, and 2007. Since the
financial statements for each of these periods were prepared assuming that we
would continue as a going concern, in the view of our independent auditors,
these conditions raise substantial doubt about our ability to continue as a
going concern. Furthermore, since we do not expect to generate any significant
revenues for the foreseeable future, our ability to continue as a going concern
depends, in large part, on our ability to raise additional capital through
equity financing transactions. If we are unable to raise additional capital, we
may be forced to discontinue our business.

Even if we complete our proposed exploration programs on the Mahatta property
and they are successful in identifying a mineral deposit, we will have to spend
substantial funds on further drilling and engineering studies before we will
know if we have a commercially viable mineral deposit. At this stage, it would be impossible for us to determine with any degree of
certainty an estimate for the future costs of exploration required to determine
the potential for an economic mineral deposit. Firstly we must conduct our three
phase exploration program in order to determine if our Mahatta property will
even warrant the further drilling and engineering studies required to determine
any possible commercial viability. In is crucial to be clear that our currently
planned three phase exploration program is an early stage preliminary
investigation to discover any mineralization on our Mahatta property.

The most likely source of future funds presently available to us is through
the sale of equity capital. Any sale of share capital will result in dilution to
existing shareholders.  The only other anticipated alternative for the
financing of further exploration would be advances from related parties and
joint venture or sale of a partial interest in the Mahatta Property to a third
party in exchange for cash or exploration expenditures, which is not presently
contemplated.

Mineral property exploration is typically conducted in phases. Each
subsequent phase of exploration work is recommended by a geologist based on the
results from the most recent phase of exploration. We have not yet commenced the
initial phase of exploration on the Mahatta claim. Once we have completed each
phase of exploration, we will make a decision as to whether or not we proceed
with each successive phase based upon the analysis of the results of that
program. Our directors will make this decision based upon the recommendations of
the independent geologist who oversees the program and records the results.

The search for valuable minerals as a business is extremely risky. The
likelihood of our mineral claims containing economic mineralization or reserves
is extremely remote. Exploration for minerals is a speculative venture
necessarily involving substantial risk. In all probability, the Mahatta property
does not contain any reserves and funds that we spend on exploration will be
lost. As well, problems such as unusual or unexpected formations and other
conditions are involved in mineral exploration and often result in unsuccessful
exploration efforts. In such a case, we would be unable to complete our business
plan.

4

Item 2:    Description of Property

The Company's headquarters and executive offices are located at
PO BOX 27581, 650 - 41st
Avenue West, Vancouver, British Columbia, Canada V5Z 4M4. Our telephone number
is (604)267-0111.



Item 3:     Legal Proceedings

There are no existing, pending or threatened
legal proceedings involving Razor Resources Inc., or against any of our officers
or directors as a result of their involvement with the Company.



Item 4:      Submission of Matters to a Vote of
Security Holders

There were no matters submitted to a vote of security holders during the
quarter ended April 30, 2007.



PART II

Item 5:    Market for Common Equity, Related
Stockholder Matters and Small Business Issuer Purchases of Equity
Securities



PeriodBid PricesYear Ended April 30, 2007HighLowOct. 1, 2006 to Dec. 31 2006$2.00$0.80Jan. 1, 2007 to Mar. 31, 2007$2.00$1.50Apr. 1, 2007 to Apr. 30, 2007$2.20$1.50


As of April 30, 2007, there were approximately 36 stockholders of
record of the Company's Common Stock.

There are no outstanding options or warrants or convertible securities to purchase our common equity.

The Company has never issued securities under and does not have any equity compensation plan.

5



Item 6:     Management's Discussion and Analysis or
Plan of Operation

The following discussion and analysis provides information which management
of Razor Resources Inc. (the "Company") believes to be relevant to an assessment
and understanding of the Company's results of operations and financial
condition. This discussion should be read together with the Company's financial
statements and the notes to financial statements, which are included in this
report.

Overview

We were incorporated on February 26, 2002, in order to be in the business of
mineral property exploration. Razor Resources Inc. is an exploration stage
company engaged in the acquisition of mineral claims and exploration of our
mineral claim property. To date, we have not conducted any exploration on our
sole mineral property asset known as the Mahatta property located southwest of
Port Alice, British Columbia on Vancouver Island.

Results of Operations

Revenues

The Company did not generate any revenues for the fiscal period ended April 30, 2007. The Company generated revenues of $8,000 in the fiscal period April 30, 2006. The decrease in
revenues can be attributed to consulting fees that were earned in fiscal 2006. These fees were one time transactions and we do
not expect these revenues to be recurring in the future.

General & Administrative Expenses

General and administrative expenses totaled $71,130 for the fiscal period
ended April 30, 2006. This is compared to general and administrative expenses
totaling $55,525 for the fiscal period ended April 30, 2006. This increase in
general and administrative expenses is largely attributed to fees paid for
professional services rendered related to registering the Company's common stock
for public sale..

We experienced a net loss of $71,130 for the fiscal period ended April 30,
2007 compared to a net loss of $47,525 for the fiscal period ended April 30,
2006.

Liquidity and Capital Resources

As of April 30, 2007, the Company had cash of $98. Management does not
expect that the current level of cash on hand will be sufficient to fund our
operation for the next twelve month period. In the event that additional funds
are required to maintain operations, our officers and directors have agreed to
advance us sufficient capital to allow us to continue operations. We may also be
able to obtain loans from our shareholders, but there are no agreements or
understandings in place currently.

We believe that we will require additional funding to expand our business and
ensure its future profitability. We anticipate that any additional funding will
be in the form of equity financing from the sale of our common stock. However,
we do not have any agreements in place for any future equity financing. In the
event we are not successful in selling our common stock, we may also seek to
obtain short-term loans from our director.



6

Item 7:    Financial Statements

The consolidated financial statements required to be filed pursuant to this
Item 7 begin on page F-1 of this report.

Item 8:    Changes In Disagreements With Accountants on
Accounting and Financial Disclosure

The Financial Statements of the Company have been audited by
Fazarri+Partners, Chartered Accountants LLP, for the period ended April 30, 2007 and Moen & Company for the fiscal year ended
2006. There have been no changes in or disagreements with either Fazzari+Parnter, Chartered Accountants LLP, or Moen & Company,
Chartered Accountants on accounting and financial disclosure matters at any
time.

Effective as of June 10, 2008, Moen & Company, Chartered Accountants was dismissed as the principal independent accountants of Razor Resource Inc. (the "Company").The dismissal of Moen & Company  was approved by the Company's Board of Directors.

For the  fiscal period ending April 30, 2005 and for the fiscal period ending April 30, 2006, the reports of the former independent accountants, Moen & Comapny, contained no adverse opinion, disclaimer of opinion or qualification or modification as to uncertainty, audit scope or accounting principles, except for a "going concern" opinion issued in its reports for the year ended April 30, 2005 and April 30, 2006.

During the Company's fiscal period ending April 30, 2005 and for the fiscal period ending April 30, 2006 and any subsequent interim period preceding the date hereof, there were no disagreements with the former accountants on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the former accountants would have caused it to make reference to the subject matter of the disagreements in connection with its report.

During the Company's fiscal period ending April 30, 2005 and for the fiscal period ending April 30, 2006 and any subsequent interim period preceding the date hereof, there were no reportable events (as described in paragraph 304(a)(1)(iv)(B) of Regulation S-B).

Effective as of June 14, 2008, the Company engaged Fazarri+Parnters, Chartered Accountants LLP, as its principal independent accountants to audit the financial statements of the Company. The change in the Company's independent accountants was approved by the Company's Board of Directors. During the Company's most recent fiscal year, and any subsequent period prior to engaging Fazarri+Parnters, Chartered Accountants LLP, neither the Company nor, to the best of the Company's knowledge, anyone acting on the Company's behalf, consulted Fazarri+Parnters, Chartered Accountants LLP  regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company's financial statements, and either a written report was provided to the Company or oral advice was provided that the new accountant concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was subject of a disagreement with the former accountant or a reportable event (as described in paragraph 304(a)(1)(iv) of Regulation S- B).

Item 8A: Controls and Procedures

Our Chief Executive Officer, President, and Chief Financial
Officer (the "Certifying Officers") are responsible for establishing and
maintaining disclosure controls and procedures for the Company. The Certifying
Officers have designed such disclosure controls and procedures to ensure that
material information is made known to them, particularly during the period in
which this report was prepared. The Certifying Officers have evaluated the
effectiveness of the Company's disclosure controls and procedures within 90 days
of the date of this report and believe that the Company's disclosure controls
and procedures are effective based on the required evaluation. There have been
no significant changes in internal controls or in other factors that could
significantly affect internal controls subsequent to the date of their
evaluation, including any corrective actions with regard to significant deficiencies
and material weaknesses.

Item 8B: Other Information

None

Item 9:    Directors, Executive Officers,
Promoters and Control Persons; Compliance with Section 16(a) of the Exchange
Act

Officers and Directors

Each of our directors serves until his or her successor is elected and
qualified. Each of our officers is elected by the board of directors to a term
of one (1) year and serves until his or her successor is duly elected and
qualified, or until he or she is removed from office. The board of directors has
no nominating, auditing or compensation committees.



7

The name, age, and position of our present officers and directors
are set forth below:

Name
    Age
    Position HeldBing Wong
    72
    President, Principal Executive Officer, Principal
      Financial Officer, Principal Accounting Officer, Treasurer, Secretary, and
      DirectorRong Xin Yang
    36
    Financial Officer, Secretary, and
      DirectorDrew Simpson
    56
    Director


Each director serves until our next annual meeting of the stockholders or
unless they resign earlier. The Board of Directors elects officers and their
terms of office are at the discretion of the Board of Directors.

Background of officers and directors

Mr. Bing Wong has been our president, principal executive officer, principal
financial officer, principal accounting officer, treasurer and a director since
our inception on February 26, 2002. Mr. Wong has been a self-employed
businessman since 1952, with widely

diversified operating experience from real estate development, grocery
stores, hotels, liquor stores, and the restaurant industry. Mr. Wong currently
serves as an officer and director in the following private companies:

1. Beta Enterprises Ltd.
2. Bing's Enterprises Ltd.
3. Wong Bros. Construction Co. Ltd.
4. Versailles Steak and Lobster House (1983) Ltd.

Mr. Rong Xin Yang has acted as our principal financial officer, secretary
and a director since our incorporation February 26, 2002. He graduated from the
University of WLLY in 1991 with a Bachelor of Computer Science. Since 1991, he
has worked in computer systems service positions in a diverse range of
industries including high-technology and fashion. Then in May of 1998 he founded
Sunnywell Technology Inc. and continues to act as the president and owner of
Sunnywell.

Mr. Drew Simpson has acted as a director since our incorporation February
26, 2002. Mr. Simpson has been working as a consultant within the gold mining
industry since 1996. He has wide ranging practical field experience, from gold
extraction, recover, and storage to mine site management and camp setup. Mr.
Simpson is currently working as a consultant to two companies in the gold mining
industry:

1. Coast Explorations Ltd. - 1996 to present
2. Mirador Mining Ltd. - 1997 to present

Mr. Simpson has consulted with Coast Explorations in developing and managing
their alluvial extraction Atlin, BC property. He also works with Mirador Mining
on their alluvial extraction gold property located in Zimbabwe.

Audit Committee Financial Expert

We do not have an audit committee financial expert. We do not have an audit
committee financial expert because we believe the cost related to retaining a
financial expert at this time is prohibitive. Further, because we are only
beginning our commercial operations, at the present time, we believe the
services of a financial expert are not warranted.

Conflicts of Interest

The only conflict that we foresee is that our officers and directors devote
time to projects that do not involve us.

8

SECTION 16(A) BENEFICIAL OWNER REPORTING
COMPLIANCE

Section 16(a) of the Securities and Exchange Act of
1934 requires that the Company's directors, executive officers, and persons who
own more than 10% of registered class of the Company's equity securities, or
file with the Securities and Exchange Commission (SEC), initial reports of
ownership and report of changes in ownership of common stock and other equity
securities of the Company. Officers, directors, and greater than 10% beneficial
owners are required by SEC regulation to furnish the Company with copies of all
Section 16(a) reports they file. As of the fiscal year ending April 30,
2007, Form 3 reports were not timely filed by Bing Wong, the Company's
President,  and Director, Rong Xin Yang, the Company's CEO, and Drew
Simpson the Company's Director.

Code of Ethics

The Company has adopted code of ethics for all of the
employees, directors and officers which is attached to this Annual Report as
Exhibit 14.1.

Item 10:    Executive Compensation

The following table sets forth information with respect to compensation paid
by us to our officers and directors during the four most recent fiscal years.
This information includes the dollar value of base salaries, bonus awards and
number of stock options granted, and certain other compensation, if any.

|Summary Compensation
      Table             
|---------------------------------------------
|                                             
|                                             
|(a)                                          
|Name and Principal Position (1)              
|Bing Wong                                    
|President, Treasurer, Secretary, and Director
|                                             
|                                             
|                                             
|                                             
|                                             
|Rong Xin Yang                                
|Financial Officer, Secretary, and Director   
|                                             
|                                             
|                                             
|                                             
|                                             
|Drew Simpson                                 
|Director                                     
|                                             
|                                             
|                                             
|                                             



[1]     All compensation received by the officers and directors has
been disclosed.

Option/SAR Grants

There are no stock option, retirement, pension, or profit sharing plans for
the benefit of our officers and directors.

Long-Term Incentive Plan Awards

We do not have any long-term incentive plans.

9

Compensation of Directors

We do not have any plans to pay our directors any money.

Indemnification

Under our Articles of Incorporation and Bylaws of the corporation, we may
indemnify an officer or director who is made a party to any proceeding,
including a law suit, because of his position, if he acted in good faith and in
a manner he reasonably believed to be in our best interest. We may advance
expenses incurred in defending a proceeding. To the extent that the officer or
director is successful on the merits in a proceeding as to which he is to be
indemnified, we must indemnify him against all expenses incurred, including
attorney's fees. With respect to a derivative action, indemnity may be made only
for expenses actually and reasonably incurred in defending the proceeding, and
if the officer or director is judged liable, only by a court order. The
indemnification is intended to be to the fullest extent permitted by the laws of
the State of Nevada.

Regarding indemnification for liabilities arising under the Securities Act of
1933, which may be permitted to directors or officers under Nevada law, we are
informed that, in the opinion of the Securities and Exchange Commission,
indemnification is against public policy, as expressed in the Act and is,
therefore, unenforceable.

Item 11: Security Ownership of Certain Beneficial Owners
and Management and Related Stockholder Matters

The following table sets forth, as of the date of this prospectus, the total
number of shares owned beneficially by each of our directors, officers and key
employees, individually and as a group, and the present owners of 5% or more of
our total outstanding shares. The table also reflects what their ownership will
be assuming completion of the sale of all shares in this offering. The
stockholders listed below have direct ownership of his/her shares and possess
sole voting and dispositive power with respect to the shares. The address for
each person is our address at P.O. BOX 27581, 650 W.41st Avenue, Vancouver
British Columbia V5Z 4M4.

Name of Beneficial Owner
    Direct Amount of Beneficial Owner
    Position
    Percent of ClassBing Wong
    2,500,000
    President, Principal Executive Officer, Principal
      , Principal Accounting Officer, Treasurer, Secretary, and
      Director
    46.62%Rong Xin Yang
    501,000
    Financial Officer, Secretary, and Director
    9.32%Drew Simpson
    500,000
    Director
    9.32%Raymond Wei Ming Xu
    271,000
    
    5.05%All officers and directors as a Group (4
      persons)
    
    
    70.33%


Securities authorized for issuance under equity compensation
plans.

We have no equity compensation plans.

Item 12: Certain Relationships and Related Transactions

We issued 2,500,000 shares of common stock to Bing Wong, our president and a
member of the board of directors in February 2002, in consideration of $2,500.

We issued 501,000 shares of common stock to Rong Xin Yang, one of our
financial officer in February 2002, in consideration of $500.

We issued 500,000 shares of common stock to Drew Simpson, one of our
directors in May 2002, in consideration of $500.

We issued 271,000 shares of common stock to Raymond Wei Ming Xu in July 2003,
in consideration of $2,100 and the Mahatta Lease agreement.

10

Item 13: Exhibits

Exhibit
No.                             
Description

3.1*                                        
Articles of Incorporation of the Company (incorporated by refernce to the Form
10-SB filed with the Securities and Exchange Commission on July 22,
2005)

3.2*                                        
Bylaws of the Company (incorporated by reference to the Form 10-SB filed with
the Securities and Exchange Commission on July 22, 2005)

10.1*                                      
Property Purchase Agreement (incorporated by reference to the Form 10-SB filed with
the Securities and Exchange Commission on July 22, 2005)

14                                           
Code of Ethics

31                                           
Certification of the Chief Executive Officer and Chief Financial Officer
pursuant to Rule 13a-14 of the Securities and Exchange Act of 1934 as amended,
as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

32                                          
Certification of the Chief Executive Officer and Chief Financial Officer
pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002

Item 14: Principal Accountant Fees and Services

1) Audit Fees

The aggregate fees billed for the last two fiscal years for professional
services rendered by the principal accountant for the audit of the Company's
annual financial statements and review of financial statements included in the
Company's Form 10-QSBs or services that are normally provided by the accountant
in connection with statutory and regulatory engagements for those fiscal years
was:

2007 - $5,500          Fazzari + Partners, Chartered Accountants LLP

2006 -
$8,695           Moen
& Company, Chartered Accountants

2) Audit - Related Fees

The aggregate fees billed in each of the last two fiscal years for assurance
and related services by the principal accountants that are reasonably related to
the performance of the audit or review of the Company's financial statements and
are not reported in the preceding paragraph:

2007 - $0                     Fazzari + Partners, Chartered Accountants LLP

2006 - $0
                   
Moen & Company, Chartered Accountants

11

3) Tax Fees

The aggregate fees billed in each of the last two fiscal years for
professional services rendered by the principal accountant for tax compliance,
tax advice, and tax planning was:

2007 - $0                     Fazzari + Partners, Chartered Accountants LLP

2006 - $0
                   
Moen & Company, Chartered Accountants

4) All Other Fees

The aggregate fees billed in each of the last two fiscal years for the
products and services provided by the principal accountant, other than the
services reported in paragraphs (1), (2), and (3) was:

2007 - $0                     Fazzari + Partners, Chartered Accountants LLP

2006 - $0
                   
 Moen & Company, Chartered Accountants









12



SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on this 14th day of March, 2008

Razor Resources Inc.

(Registrant)

By: /s/ Jordan Welsh

Jordan Welsh

President and Chief Executive
Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, this
report has been signed below by the following persons on behalf of the
registrant and in the capacities and on the dates indicated:

Signature
    Title
    Date/s/ Jordan Welsh
    President, CEO, CFO, Secretary, Treasurer and Director
    March 14, 2008Jordan Welsh












13



INDEX TO FINANCIAL STATEMENTS



Report of Independent Registered Public Accounting Firm

Balance Sheet for the years ended April 30, 2007 and
2006                                           
F-2

Statement of Operations for the years ended April 30, 2007 and
2006                            
F-3

Statement of Cash Flows for the years ended April 30, 2007 and
2006                           
F-4

Statement of Shareholder's
Equity                                                                                   
F-5

Notes to Financial
Statement                                                                                           
F-6



MOEN AND COMPANY

CHARTERED ACCOUNTANTS

Member:Securities Commission BuildingCanadian Institute of Chartered AccountantsPO Box 10129, Pacific CentreInstitute of Chartered Accountants of British ColumbiaSuite 1400 - 701 West Georgia StreetInstitute of Management Accountants (USA)(From 1965)Vancouver, British ColumbiaCanada V7Y 1C6Registered With:Telephone: (604) 662-8899Public Company Accounting Oversight Board (USA) (PCAOB)Fax: (604) 662-8809Canadian Public Accountability Board (CPAB)Email: moenca@telus.netCanada - British Columbia Public Practice Licence




REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Directors of Razor Resources Inc. (A Nevada Corporation)

We have audited the accompanying balance sheet of Razor Resources Inc. (A Nevada Corporation) as of April 30, 2006, and the related statements of operations, retained earnings, cash flows and changes in stockholders' equity for the year ended April 30, 2006. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Razor Resources Inc. (A Nevada Corporation) as of April 30, 2006, and the results of its operations and its cash flows for the year ended April 30, 2006 in conformity with U.S. generally accepted accounting principles.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, conditions exist which raise substantial doubt about the Company's ability to continue as a going concern unless it is able to generate sufficient cash flows to meet its obligations and sustain its operations. Management's plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Vancouver, British Columbia, Canada/s/ "Moen and Company"Chartered Accountants






August 3, 2007

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders of:

Razor Resources Inc. (A Development Stage Company)

We have audited the accompanying balance sheet of Razor Resources Inc. (A Development Stage Company) as at April 30, 2007 and the statements of stockholders' equity, operations and cash flows for the year then ended and for the period from inception on February 15, 2002 to April 30, 2007. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion of these financial statements based on our audit.

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principals used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as at April 30, 2007 and the results of its operations and cash flows for the year then ended and for the period from inception on February 15, 2002 to April 30, 2007, in conformity with the accounting principals generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company incurred losses from operations since inception, has not attained profitable operations and is dependent upon obtaining adequate financing to fund its operations. These factors raise substantial doubt about the Company's ability to continue as a going concern. Management's plan in regards to this matter is also discussed in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

The comparative figures were reported on by another accounting firm.

/s/ Fazzari + Partners LLP

FAZZARI + PARTNERS LLP

Chartered Accountants

Licensed Public Accountants

Vaughan, Ontario



Razor Resources Inc.

(A Nevada Corporation)

Balance Sheets

April 30, 2007

(With Comparative Figures at April 30, 2006)

(Expressed in US dollars)



April 30, 2007($)
    April 30, 2006
      ($)ASSETSCurrent AssetsCash
    98
    1,528TOTAL
    ASSETS
    98
    1,528LIABILITIES AND STOCKHOLDERS' EQUITYCurrent LiabilitiesAccounts payable
    81,500
    14,050Long Term LiabilitiesShareholders Loan
    10,150
    7,900Stockholders' EquityCapital StockAuthorized:75,000,000 common shares at $0.001 par valueIssued and fully paid5,363,000 common shares at par value
    5,363
    5,363Additional paid in capital
    35,937
    35,937Deficit, accumulated
      during the exploration stage
    (132,852)
    (61,722)Total Stockholders'
      Equity
    (91,552)
    (20,442)TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY
    98
    1,529Approved on behalf of the Board"Bing Wong", Director and Chief Executive
    OfficerSee Accompanying Notes
F-2
Razor Resources Inc.
(A Nevada Corporation)
Statement of Operations
For the Years Ended April 30, 2007
(Expressed in US dollars)
Cumulative From Date of Inception on February 15, 2002 to April 30, 2007
    For the Year Ended April 30, 2007
    For the Year Ended April 30, 2006Revenue
    8,000
    
    8,000General and Administrative ExpensesFiling Fees
    3,049
    1,056
    1,419Auditing Fees
    20,315
    5,500
    8,695Management Fees
    11,250
    -
    4,500Facilities Costs
    24,000
    12,000
    12,000Registered Fees
    250
    -
    100Mineral Property Property Cost
    2,500
    2,250
    -Bank Charges
    749
    110
    285140,852
    71,130
    55,525Net Profit (Loss) for the Period
    (132,852)
    (71,130)
    (47,525)Net Profit (Loss) per Common Share
    
    $ (0.00)
    $ (0.00)Basic and dilutedWeighted Average Number of Shares
    Outstanding
    
    5,363,000
    5,137,000Basic and dilutedSee Accompanying
Notes
F-3
Razor Resources Inc.
(A Nevada Corporation)
Statement of Cash Flows
For the Year Ended April 30, 2007
(Expressed in US Dollars)
Cumulative From Date of Inception on February 15, 2002 to April 30, 2007
    For the Year Ended April 30, 2007
    For the Year Ended April 30, 2006Cash Provided by (Used for)Operating ActivitiesNet Profit (Loss) for
      the Period
    (132,852)
    (71,130)
    (47,525)Changes in non-cash working capital itemsAccounts payable
    accrued
    81,50
    67,450
    11,250Cash Used for operating
      activities
    (51,352)
    (3,680)
    (36,275)Financing ActivitiesCapital Stock subscribed
    41,300
    -
    -Loan from
	Shareholder
    10,150
    2,250
    7,900Total Funds from
      financing activities
    51,450
    2,250
    7,900Cash Increased (Decreased)during the year
    98
    (1,430)
    (28,375)Cash, Beginning of Period
    -
    1,528
    29,903Cash, End of Period
    98
    98
    1,528See Accompanying
Notes


F-4

Razor Resources Inc.

(A Nevada Corporation)

Statement of Stockholders' Equity

Accumulated for the period from date of inception, on February 15, 2002, to April 30, 2007

(Expressed in US dollars)

Price Per Share
    Number of Common Shares
    Par Value
    Additional Paid-In-Capital
    Deficit Accumulated
    Total Stockholders Equity (Deficit)Shares issued (April 19, 2002)
    $
    0.001
    3,750,000
    3,750
    
    
    3,750Net Loss for the period from date of inception on February
	15, 2002 to April 30, 2006
    
    
    
    
    
    (27)
    (27)Balance April 30, 2002.
    
    
    3,750,000
    3,750
    
    (27)
    3,723Shares issued
    $
    0.001
    750,000
    750
    
    
    750Shares issued
    $
    0.001
    250,000
    250
    
    
    250Shares issued
    $
    0.10
    5,000
    5
    495
    
    500Net Loss for the year ended April 30, 2003
    
    
    
    
    
    (1,226)
    (1,226)Balance April 30, 2003
    
    
    4,755,000
    4,755
    495
    (1,253)
    3,997Shares issued
    $
    0.10
    9,000
    9
    891
    
    900Net Loss for the year ended April 30, 2004
    
    
    
    
    
    (4,397)
    (4,397)Balance April 30, 2004
    
    
    4,764,000
    4,764
    1,386
    (5,650)
    500Shares issued
    $
    0.10
    9,000
    9
    891
    
    900Shares issued
    $
    0.10
    100,000
    100
    9,900
    
    10,000Shares issued
    $
    0.10
    240,000
    240
    23,760
    
    24,000Shares subscription, shares to be issued
    $
    0.001
    250,000
    250
    
    
    250Net Loss for the year ended April 30, 2005
    
    
    
    
    
    (8,547)
    (8,547)Balance April 30 2005
    
    
    5,363,000
    5,363
    35,937
    (14,197)
    27,103Net Loss for the year ended April 30, 2006
    
    
    
    
    
    (47,525)
    (47,525)Balance April 30, 2006
    
    
    5,363,000
    5,363
    35,937
    (61,722)
    (20,422)Net Loss for the year ended April 30, 2007
    
    
    
    
    
    (71,130)
    (71,130)Balance April 30, 2007
    
    
    5,363,000
    5,363
    35,937
    (132,852)
    (91,552)See Accompanying
Notes


F-5

Razor Resources Inc.

(A Nevada Corporation)

Notes to Financial Statements

April 30, 2007

(Expressed in U.S. Dollars)



Note 1.            Business Operations

Razor Resources Inc. was incorporated on February 26, 2002 under the Company Act of the State of Nevada, U.S.A., to pursue mineral exploration.
The inception date is February 15, 2002. The fiscal year end of the Company is April 30.

Going Concern

 
;       These financial statements have been prepared in accordance with generally
accepted accounting principles in the United States of America applicable to a going concern which assume that
the Company will realize its assets and discharge its liabilities in the normal course of business. The Company
 has incurred losses since inception of $132,852 to April 30, 2007. This factor creates doubt as to the ability of
 the Company to continue as a going concern. Realization values may be substantially different from the carrying
 values as shown in these financial statements should the Company be unable to continue as a going concern. Management
 is in the process of identifying sources for additional financing for working capital and to fund the ongoing development
 of the Company's business, and management proposes to develop plans to continue the business as a going concern.

Note 2.             Summary of Significant Accounting Policies

 
;a) Basis of Presentation

 
;                 The accompanying financial
statements for Razor Resources , Inc. have been prepared in accordance with accounting principles generally accepted in the United States of America (USGAAP).

b) Exploration Stage Company

Razor Resources, Inc. is an exploration stage company as it does not
 have an established commercial deposit and is not in the production stage.

c) Use of Estimates

The preparation of
financial statements in conformity with USGAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.

d) Cash

Cash consists of funds on deposit with the Company's Banker.

e) Income Taxes

Provisions for income taxes are based on taxes payable or refundable for the current
year and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between
the tax bases of assets and liabilities and their reported amounts in the financial statements. Deferred tax assets and
liabilities are included in the financial statement at currently enacted income tax rates applicable to the period in which the
deferred tax assets and liabilities are expected to be realized or settled as prescribed in FASB Statement No. 109, Accounting for
Income Taxes. As changes in tax laws or rate are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes.

f) Compensated Absences

Employees of the corporation are entitled to paid vacations, sick days and other time off
depending on job classification, length of service and other factors. It is impractical to estimate the amount of
compensation for future absences, and accordingly, no liability has been recorded in the accompanying financial
statements. The corporation's policy is to recognize the costs of compensated absences when paid to employees.

g) Net Profit Per Share

The Company adopted Statement of Financial Accounting Standards No. 128 that
requires the reporting of both basic and diluted earnings per share. Basic earnings per share is computed by dividing
 net income available to common shareowners by the weighted average number of common shares outstanding for the period.
  Diluted earnings per share reflect the potential dilution that could occur if securities or other contacts to issue
  common stock were exercised or converted into common stock. In accordance with FASB 128, any anti-dilutive effects on net loss per share are excluded.

h) Disclosure about Fair Value of Financial Statements

The Company has financial instruments, none of which are held for trading purposes. The Company
estimates that the fair value of all financial instruments at April 30, 2002, 2003, 2004, 2005,  2006, and 2007 as defined
in FASB 107, does not differ materially from the aggregate carrying values of its financial instruments recorded in the accompanying balance sheet.

The estimated fair value amounts have been determined by the Company using available market
 information and appropriate valuation methodologies. Considerable judgment is required in interpreting market data to develop the estimates of fair value, and accordingly, the estimates are not necessarily indicative of the amounts that the Company could realize in a current market exchange.

i) Concentration of Credit Risk

Financial instruments that potentially subject the Company to a significant
concentration of credit risk consist primarily of cash and cash equivalents which are not collateralized. The Company
 limits its exposure to credit loss by placing its cash and cash equivalents with high credit quality financial institutions.

j) Mineral Property Acquisition Costs and Deferred Exploration Expenditures

Mineral property acquisition costs are expensed. Exploration costs and mine development
costs to be incurred, including those to be incurred in advance of commercial production and those incurred to expand
capacity of proposed mines, are expensed as incurred while the Company is in the exploration stage. Mine development costs
to be incurred to maintain production will be expensed as incurred. Depletion and amortization expense related to
 capitalized mineral properties and mine development costs will be computed using the units-of-production method based on proved and probable reserves.

a. US GAAP requires that whenever events or changes in circumstances indicate
 that the carrying amount may not be recoverable, the entity shall estimate the future cash flows expected to result
  from the use of the asset and its eventual disposition. If the sum of the discounted future cash flows is less than
   the carrying amount of the asset, an impairment loss (difference between the carrying amount and fair value) should
    be recognized as a component of income from continuing operations before income taxes.

b. Where properties are disposed of, the sales proceeds are, firstly, applied as
a recovery of mineral property acquisition costs, and secondly, as a gain or loss recorded in current operations.

Note 3.            Income Taxes

The Company has losses that total $132,852 for income tax purposes that may be
 carried forward to be applied against future taxable income. The benefit of a potential reduction in future income taxes
 has not been recorded as an asset at April 30, 2007 as it is reduced to nil by a valuation allowance, due to uncertainty
 of the application of losses.

The income tax effect of temporary differences comprising the deferred tax assets
and deferred tax liabilities on the accompanying balance sheets as at April 30, 2007 is a result of the following:



_____2007____

Deferred Tax Assets             
                   
         $            45,170

Valuation Allowance               
                  
        $          (45,170)

Net Deferred Tax
Assets                   
               $      
                -

A reconciliation between the statutory federal income tax rate and the effective
income rate of income tax expense for the fiscal periods ended April 30, 2007 and 2006 is as follows:



2007

Statutory Federal Income Tax Rate          
                    -34.0%

Valuation Allowance              
                    
                   34.0%

Effective Income Tax Rate              
                      
           0.0%

Note 4.           
Financial Instruments

The Company's
 financial instruments consist of cash and accounts payable and accrued. It is management's opinion that the Company is not exposed
 to significant interest, currency or credit risks arising from these financial instruments. The fair value of these financial
 statements approximates their carrying values.

Note 5.  
           Pension and Employment Liabilities

The Company does not have
liabilities as at April 30, 2007, for pension, post-employment benefits or post-retirement benefits. The Company does not have a pension plan.

Note 6.           
Purchase and Sale Agreement

On April 11, 2005, the Company acquired,
 on an arms length basis, from Raymond Wei Min Xu, a 100% interest in a 1223 acre mineral claim referred to as "Mahatta",
 in the Nanaimo Mining Devision, southwest of Port Alice, British Columbia, Canada, with "Tenure" 510120 and the
  expiry date of April 3, 2006. The value is $250 and the consideration was 250,000 common shares, from treasury, at a price of
  $0.001 per share for total consideration of $250. The expiry date is the deadline for the claim renewal each year. Razor
  Resources must renew their Mahatta Property claim by April 3 of each year in order to maintain the claim. If the claim is
  not renewed by April 3, Razor would lose their claim on the property. According to the Mineral Tenure Act of British Columbia,
   a mineral claim may be held for one year and thereafter from year to year.  In order to maintain a mineral lease the
    holder of the lease must, on or before the anniversary date, spend CAN$100, or approximately $84 USD, each year per unit
    leased during the first three 1 year terms; and CAN$200, or approximately $168 USD, each year per unit for subsequent
    1 year terms.  The required expenditure can be in the form of expenditures on exploration or can be in the form of a direct
    payment to the Province of British Columbia.  If in any year, the required exploration work expenditure is not completed and
    filed with the Province prior to the lease expiry date, or if a payment is not made to the Province of British Columbia in lieu of
    the required work prior to the lease expiry date, the mineral claims will lapse.  A maximum of ten years of work credit may be filed on a claim.

Razor's Mahatta Property is one mineral lease each consisting of 24 units.  The Mahatta lease expires
on April 3, 2008.  The extension of the lease for another 1 year period therefore requires an expenditure of CAN$2400 or approxmiately
$2016 USD for exploration work, plus a payment of a recording fee for each claim, or a direct payment of the same amount to the Province of
 British Columbia. After 3 years, the required expenditure will be CAN$4800 or $4032 USD for exploration work, plus a payment of a recording
 fee for each claim, or a direct payment of the same amount to the Province of British Columbia.

The Tenure number is the number assigned by the British Columbia Government to the claim once it has been
staked and recorded in the correct way to secure the mineral rights for the entity staking and recording the claim.