UNITED
STATES
 SECURITIES AND
EXCHANGE COMMISSION
 Washington,
D.C. 20549
  FORM
10-Q
  (Mark
One)
  xQuarterly Report
Pursuant To Section 13 Or 15(d) Of The Securities Exchange Act Of
1934
 For the
quarterly period ended January31,
2008
    ̈Transition Report Under Section 13 Or
15(d) Of The Securities Exchange Act Of 1934
 For the
transition period ________ to ________
   COMMISSION FILE
NUMBER 000-52996
  GLOBAL WEST RESOURCES,
INC.
  (Exact
name of small business issuer as specified in its charter)
  Nevada
              26-4238285(State
      or other jurisdiction of incorporation or
              (IRS
      Employer Identification No.)
   601
Union Street, Suite 4500, Seattle, WA 980101
 (206)
262-9545
 (Address
of principal executive offices)
   45
Milford Ave., Toronto, ON. M6M 2W1
 (Former
name, former address and former fiscal year, if changed since last
report)
 
  Indicate
by check mark whether the registrant  (1) filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.
  (1)
              Yes
              
              [X]
              
              No
              
              
              (2)
              Yes
              
              [X]
              
              No
  Indicate
by check mark whether the registrant is a large accelerated filer, an
accelerated filed, a non-accelerated filer, or a smaller reporting
company.
 
  Large
      accelerated filer [ ]
                Accelerated
      filer [ ]
                Non-accelerated
      filer [ ]
                Smaller
      reporting company [X]
  Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act).
 Yes
[X]  No [ ]
 ISSUERS
INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS
  Not
applicable
 State the
number of shares outstanding of each of the issuer's classes of common equity,
as of
 the
latest practicable date: As of
January 31, 2009, the Issuer had 6,875,000 Shares of
 Common
Stock outstanding.
   
  PART
I - FINANCIAL INFORMATION
  ITEM
1.                       
FINANCIAL STATEMENTS.
  The unaudited consolidated financial statements of Global West
Resources, Inc. (“we,” “us,” “our,” “the Company” and “GWRC”) as of the three
months ended January 31, 2009 are attached hereto. Our consolidated financial
statements are stated in United States Dollars and are prepared in accordance
with United States Generally Accepted Accounting Principles.
 
 It is the
opinion of management that the interim consolidated financial statements for the
three months ended January 31, 2009 include all adjustments necessary in order
to ensure that the consolidated financial statements are not misleading. These
statements reflect all adjustments, which are, in the opinion of management,
necessary to present fairly the financial position, results of operations and
cash flows for the interim periods presented in accordance with accounting
principles generally accepted in the United States of America. Except where
noted, these interim consolidated financial statements follow the same
accounting policies and methods of their application as the Company’s July 31,
2008 audited annual consolidated financial statements. All adjustments are of a
normal recurring nature. It is suggested that these interim consolidated
financial statements be read in conjunction with the Company’s July 31, 2008
audited annual consolidated financial statements.
 
 Operating
results for the six months ended January 31, 2009 are not necessarily indicative
of the results that can be expected for the year ending July 31,
2009.
 
 
 PART
I — FINANCIAL INFORMATION
  ITEM 1
— FINANCIAL STATEMENTS
 GLOBAL
WEST RESOURCES, INC. AND SUBSIDIARY
 (AN
EXPLORATION STAGE COMPANY)
 CONDENSED
CONSOLIDATED BALANCE SHEETS
 (Unaudited)
  January
      31,
                2009
              
              
              July
      31,
                2008ASSETSCurrent
      assets:Cash
              
              $
              —
              
              
              $
              24,528Total
      current assets
              
              
              —
              
              
              
              24,528Total
      assets
              
              $
              —
              
              
              $
              24,528LIABILITIES
      AND STOCKHOLDERS’ EQUITYCurrent
      liabilities:Accounts
      payable and accrued liabilities
              
              $
              —
              
              
              $
              7,500Total
      current liabilities
              
              
              —
              
              
              
              7,500Total
      liabilities
              
              $
              —
              
              
              $
              7,500Stockholders’
      equity:Preferred
      stock, $0.001 par value; 50,000,000 authorized: no shares issued and
      outstanding:
              
              
              —
              
              
              
              —Common
      stock and additional paid-in capital, $0.001 par value; 60,000,000
      authorized:6,875,000
      shares issued and outstanding
              
              
              61,500
              
              
              
              61,500Deficit
      accumulated during the exploration stage
              
              
              (61,500
              )
              
              
              (44,472
              )Total
      stockholders’ equity
              
              
              —
              
              
              
              17,028Total
      liabilities and stockholders’ equity
              
              $
              —
              
              
              $
              24,528
  See notes
to condensed consolidated financial statements
 
 GLOBAL
WEST RESOURCES, INC. AND SUBSIDIARY
 (AN
EXPLORATION STAGE COMPANY)
 CONDENSED
CONSOLIDATED STATEMENTS OF OPERATIONS
 (Unaudited)
  Period
    fromThree
      Months Ended
                January
      31,
              
              
              Six
      Months Ended
                January
      31,
              
              
              May
      19, 2006 (Inception) to
                January 31,2009
              
              
              2008
              
              
              2009
              
              
              2008
              
              
              2009Revenue
              
              $
              —
              
              
              $
              
              
              
              $
              —
              
              
              $
              —
              
              
              $
              —Operating
      expenses:General
      and administrative
              
              
              10,528
              
              
              
              6,500
              
              
              
              17,028
              
              
              
              8,716
              
              
              
              44,000Impairment
      of mineral property costs
              
              
              —
              
              
              
              8,500
              
              
              
              —
              
              
              
              8,500
              
              
              
              17,500Total
      operating expenses
              
              
              10,528
              
              
              
              15,000
              
              
              
              17,028
              
              
              
              17,216
              
              
              
              61,500Loss
      from operations
              
              
              (10,528
              )
              
              
              (15,000
              )
              
              
              (17,028
              )
              
              
              (17,216
              )
              
              
              (61,500
              )Net
      loss
              
              $
              (10,528
              )
              
              $
              (15,000
              )
              
              $
              (17,028
              )
              
              $
              (17,216
              )
              
              $
              (61,500
              )Loss
      per common share — basic and diluted:Net
      loss per common share — basic and diluted
              
              $
              (0.01
              )
              
              $
              (0.01
              )
              
              $
              (0.01
              )
              
              $
              (0.01
              )
              
              $
              (0.01
              )Shares
      used in computing net loss per share — basic and diluted
              
              
              1,156,849
              
              
              
              1,156,849
              
              
              
              1,156,849
              
              
              
              1,156,849
              
              
              
              5,622,888
  See notes
to condensed consolidated financial statements
  
 GLOBAL
WEST RESOURCES, INC. AND SUBSIDIARY
 (AN
EXPLORATION STAGE COMPANY)
 CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS
 (Unaudited)
  Six
      Months Ended
                January
      31,
              
              
              Period
      from
                May
      19, 2006 (Inception) to
                January 31,
      20092009
              
              
              2008
              
              
              2009Operating
      activities:Net
      loss
              
              $
              (17,028
              )
              
              $
              (17,216
              )
              
              $
              (61,500
              )Adjustments
      to reconcile net loss to net cash used in operating
      activities:Impairment
      of mineral property costs
              
              
              —
              
              
              
              8,500
              
              
              
              17,500Changes
      in assets and liabilities:Accounts
      payable and accrued liabilities
              
              
              (7,500
              )
              
              
              1,161
              
              
              
              —Net
      cash used in operating activities
              
              
              (24,528
              )
              
              
              (7,555
              )
              
              
              (44,000
              )Investing
      activities:Acquisition
      of mineral properties
              
              
              —
              
              
              
              (8,500
              )
              
              
              (17,500
              )Net
      cash used in investing activities
              
              
              —
              
              
              
              (8,500
              )
              
              
              (17,500
              )Financing
      activities:Proceeds
      from the issuance of common shares, net
              
              
              —
              
              
              
              —
              
              
              
              61,500Net
      cash provided by financing activities
              
              
              —
              
              
              
              —
              
              
              
              61,500Net
      decrease in cash
              
              
              (24,528
              )
              
              
              (16,055
              )
              
              
              —Cash
      — beginning of period
              
              
              24,528
              
              
              
              43,598
              
              
              
              —Cash
      — end of period
              
              $
              —
              
              
              $
              27,543
              
              
              $
              —
  See notes
to condensed consolidated financial statements
 
  GLOBAL
WEST RESOURCES, INC. AND SUBSIDIARY
 (AN
EXPLORATION STAGE COMPANY)
 NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
 For
the six months ended January 31, 2009 and 2008 and the period from inception to
January 31, 2009 (Unaudited)
  Note
1 — Description of Business and Going Concern
 
 Business— Global West
Resources, Inc. (“the Company”) is a Nevada corporation formed on May 19,
2006.  The Company previously operated as an exploration stage company
organized to explore mineral properties in Nevada.  On May 25, 2007,
the Company acquired a 100% interest in numerous claims known as the Hot 1-4,
located in Nevada. The Company completed its Phase 1 exploration program at a
total cost of $17,500.  The Company determined that the carrying amount of
the mineral property costs were in excess of estimated fair value and has
recognized an impairment loss of $17,500.
   Going Concern— The
accompanying unaudited condensed consolidated financial statements have been
prepared assuming that we will continue as a going concern, which contemplates
realization of assets and the satisfaction of liabilities in the normal course
of business for the twelve month period following the date of these financial
statements. As of January 31, 2009, we had a deficit accumulated during the
exploration stage of approximately $61,500, no cash or other assets and no
operating activities. We have funded our losses primarily through the sale of
common stock.  The Company is currently operating as a shell company
that does not have any existing business operations other than complying with
its reporting requirements under the Exchange Act.  These factors,
among others, raise substantial doubt about our ability to continue as a going
concern. The accompanying unaudited condensed consolidated financial statements
do not include any adjustments that may result from the outcome of this
uncertainty. We received an opinion for the fiscal year ended July 31, 2008 from
our independent registered accounting firm noting the substantial doubt about
our ability to continue as a going concern due to our significant recurring
operating losses and negative cash flows.
  Note
2 — Summary of Significant Accounting Policies
  Basis of Preparation— The
accounting policies used in preparing these statements are the same as those
used in preparing the consolidated financial statements for the fiscal year
ended July 31, 2008.  The accompanying unaudited interim financial
statements should therefore be read in conjunction with the audited Consolidated
Financial Statements for the fiscal year ended July 31, 2008 included in our
Annual Report on Form 10-K.  In the opinion of management, the interim
financial statements include all adjustments of a normal recurring nature
considered necessary to present fairly the financial position for the periods
shown.  Quarterly results are not necessarily indicative of the
results which may be expected for the full fiscal year.
  
 Principles of Consolidation—
The accompanying unaudited condensed consolidated financial statements include
the accounts of the Company and its wholly owned subsidiary, Global West
Resources, Ltd., a company incorporated under the Company Act of Ontario in
2007.  All significant intercompany accounts and transactions have been
eliminated.
   Use of Estimates— The
preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires our management to
make estimates and assumptions that affect the reported amounts of assets and
liabilities and the disclosure of contingent assets and liabilities at the date
of the financial statements, and reported amounts of revenues and expenses
during the reporting periods. Estimates having relatively greater significance
include impairment of mineral property costs and income taxes. Actual results
could differ from those estimates.
 
  Impairment of Mineral Property
Costs — Mineral property costs are reviewed for impairment whenever
events or changes in circumstances indicate that the carrying amount may not be
recoverable, in accordance with Statement of Financial Accounting Standards
(“SFAS”) No. 144, “Accounting for the Impairment or Disposal of Long-Lived
Assets” (“SFAS 144”). Conditions that would necessitate an impairment include a
significant decline in the observable market value, a significant change in the
extent or manner in which it is used, or any other significant adverse change
that would indicate that the carrying amount is not recoverable. Recoverability
of assets to be held and used is measured by a comparison of the carrying amount
to estimated undiscounted future cash flows expected to be generated by the
asset. If the carrying amount exceeds estimated future cash flows, an impairment
charge is recognized in the amount by which the carrying amount exceeds the fair
value.
  Recent Accounting Pronouncements— Effective January 1, 2009, we adopted SFAS No. 157, “Fair Value
Measurements” (“SFAS 157”), for financial assets and liabilities. This standard
defines fair value, provides guidance for measuring fair value and requires
certain disclosures. This standard does not require any new fair value
measurements, but rather applies to all other accounting pronouncements that
require or permit fair value measurements and does not apply measurements
related to share-based payments. SFAS 157 discusses valuation techniques, such
as the market approach (comparable market prices), the income approach (present
value of future income or cash flow), and the cost approach (cost to replace the
service capacity of an asset or replacement cost). The statement utilizes a fair
value hierarchy that prioritizes the inputs to valuation techniques used to
measure fair value into three broad levels. The following is a brief description
of those three levels:
  Level
1: Observable inputs such as quoted prices (unadjusted) in active
markets for identical assets or liabilities.
  Level
2: Inputs other than quoted prices that are observable for the asset or
liability, either directly or indirectly. These include quoted prices for
similar assets or liabilities in active markets and quoted prices for identical
or similar assets or liabilities in markets that are not active.
  Level
3: Unobservable inputs that reflect the reporting entity’s own
assumptions.
   In
February 2008, the Financial Accounting Standards Board, or FASB, issued FASB
Staff Position No. FAS 157-2, “Effective Date of FASB Statement No. 157”,
which provides a one year deferral of the effective date of SFAS 157 for
non-financial assets and non-financial liabilities, except those that are
recognized or disclosed in the financial statements at fair value at least
annually. Therefore, we adopted the provisions of SFAS 157 with respect to our
financial assets and liabilities only.  The adoption of SFAS 157 did
not have a material effect on our consolidated results of operations and
financial condition.
  In
December 2007, the FASB issued SFAS No. 141(Revised 2007), “Business
Combinations” (“SFAS 141R”), which replaces SFAS 141, while retaining
the fundamental requirements in SFAS 141 that the acquisition method of
accounting be used for all business combinations and that an acquirer be
identified for each business combination. SFAS 141R changes how business
acquisitions are accounted for and establishes principles and requirements for
how an acquirer recognizes and measures in its financial statements the
identifiable assets acquired, the liabilities assumed, any non-controlling
interest in the acquiree and the goodwill acquired both on the acquisition date
and in subsequent periods, and also establishes disclosure requirements which
will enable users to evaluate the nature and financial effects of the business
combination. SFAS 141R is effective for fiscal years beginning after
December 15, 2008. Early adoption is not permitted. The adoption of
SFAS 141R will have an impact on future business combinations.
 
  In
December 2007, the FASB issued SFAS No. 160, “Noncontrolling Interests
in Consolidated Financial Statements — an amendment of Accounting Research
Bulletin No. 51” (“SFAS 160”). SFAS 160 amends Accounting
Research Bulletin No. 51 to establish accounting and reporting
standards for the non-controlling ownership interests in a subsidiary and for
the deconsolidation of a subsidiary, and changes the way the consolidated
statement of operations is presented by requiring consolidated net income (loss)
to be reported at amounts that include the amounts attributable to both the
parent and the non-controlling interest, as well as disclosure, on the face of
the statement of operations of those amounts. SFAS 160 also establishes a
single method of accounting for changes in a parent’s ownership interest in a
subsidiary that do not result in deconsolidation, and requires gain recognition
in income when a subsidiary is deconsolidated. SFAS 160 also requires
expanded disclosures that clearly identify and distinguish between the interests
of the parent and the interests of the non-controlling owners. SFAS 160 is
effective for fiscal years beginning after December 15, 2008. In the
absence of possible future investments, the adoption of SFAS 160 will have
no effect on our consolidated financial statements.
 
 In June
2008, the FASB issued SFAS No. 162, “The Hierarchy of Generally Accepted
Accounting Principles”(“SFAS 162”). SFAS 162 identifies the
sources of generally accepted accounting principles and provides a framework, or
hierarchy, for selecting the principles to be used in preparing U.S. GAAP
financial statements for nongovernmental entities, and makes the GAAP hierarchy
explicitly and directly applicable to preparers of financial statements. The
hierarchy of authoritative accounting guidance is not expected to change current
practice but is expected to facilitate the FASB’s plan to designate as
authoritative its forthcoming codification of accounting standards. This
statement is effective 60 days following the SEC’s approval of the PCAOB’s
related amendments to remove the GAAP hierarchy from its auditing
standards.
  Note
3 — Stockholders’ equity
  Preferred Stock—  Our authorized preferred stock consists of 50,000,000 shares
of preferred stock, par value $0.001 per share.  As of January 31,
2009, we had not issued any shares of preferred stock.
 Common Stock— Our
authorized common stock consists of 60,000,000 shares of common stock, par value
$0.001 per share.  In May 2006, we issued an aggregate of 4,000,000
shares of our common stock for gross proceeds of $4,000, and in May 2007 we
issued an aggregate of 2,875,000 shares of our common stock for gross proceeds
of $57,500.
 
 ITEM
2.                       
MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS OR PLAN OF OPERATION.
  Cautionary
Statement Regarding Forward-Looking Statements
  Statements
contained herein that are not historical fact may be forward-looking statements
within the meaning of Section 27A of the Securities Act, and
Section 21E of the Exchange Act, that are subject to a variety of risks and
uncertainties. These statements, identified by words such as “plan”,
“anticipate”, “believe”, “estimate”, “should”, “expect” and similar expressions
include our expectations and objectives regarding our future financial position,
operating results and business strategy. Factors that would cause actual results
to differ materially from those projected or suggested in any forward-looking
statements are contained in our filings with the Securities and Exchange
Commission, including those factors discussed under the captions
“Forward-Looking Information” and “Risk Factors” in our most recent Annual
Report on Form 10-K, as may be supplemented or amended by our Quarterly Reports
on Form 10-Q, which we urge investors to consider. We undertake no obligation to
publicly release revisions in such forward-looking statements that may be made
to reflect events or circumstances after the date hereof or to reflect the
occurrences of unanticipated events or circumstances, except as otherwise
required by securities and other applicable laws.
  Overview
  Global
West Resources, Inc. (“the Company”) is a Nevada corporation formed on May 19,
2006. The Company previously operated as an exploration stage company organized
to explore mineral properties in Nevada.  The Company is currently
operating as a shell company that does not have any existing business operations
other than complying with its reporting requirements under the Exchange
Act.
   Liquidity,
Going Concern and Capital Resources
  We have
prepared our consolidated financial statements assuming that we will continue as
a going concern, which contemplates realization of assets and the satisfaction
of liabilities in the normal course of business. As of January 31, 2009, we had
an accumulated deficit of $61,500, no cash or other assets and no operating
activities.  We have funded our losses primarily through the sale of
common stock.  The Company is currently operating as a shell company
that does not have any existing business operations other than complying with
its reporting requirements under the Exchange Act.  These factors,
among others, raise substantial doubt about our ability to continue as a going
concern. The condensed consolidated financial statements do not include any
adjustments that may result from the outcome of this uncertainty. We received an
opinion for the fiscal year ended July 31, 2008 from our independent registered
accounting firm noting the substantial doubt about our ability to continue as a
going concern due to our significant recurring operating losses and negative
cash flows.
  Critical
Accounting Policies and Estimates
   The
accounting policies used in preparing these statements are the same as those
used in preparing the consolidated financial statements for the fiscal year
ended July 31, 2008.  The preparation of financial statements in
conformity with accounting principles generally accepted in the United States of
America requires our management to make estimates and assumptions that affect
the reported amounts of assets and liabilities and the disclosure of contingent
assets and liabilities at the date of the financial statements, and reported
amounts of revenues and expenses during the reporting periods. Estimates having
relatively greater significance include impairment of mineral property costs and
income taxes. Actual results could differ from those estimates.
 
 Recently
Issued Accounting Standards
  Effective
January 1, 2009, we adopted SFAS No. 157, “Fair Value Measurements” (“SFAS
157”), for financial assets and liabilities. This standard defines fair value,
provides guidance for measuring fair value and requires certain disclosures.
This standard does not require any new fair value measurements, but rather
applies to all other accounting pronouncements that require or permit fair value
measurements and does not apply measurements related to share-based payments.
SFAS 157 discusses valuation techniques, such as the market approach (comparable
market prices), the income approach (present value of future income or cash
flow), and the cost approach (cost to replace the service capacity of an asset
or replacement cost). The statement utilizes a fair value hierarchy that
prioritizes the inputs to valuation techniques used to measure fair value into
three broad levels. The following is a brief description of those three
levels:
  Level
1: Observable inputs such as quoted prices (unadjusted) in active
markets for identical assets or liabilities.
  Level
2: Inputs other than quoted prices that are observable for the asset or
liability, either directly or indirectly. These include quoted prices for
similar assets or liabilities in active markets and quoted prices for identical
or similar assets or liabilities in markets that are not active.
  Level
3: Unobservable inputs that reflect the reporting entity’s own
assumptions.
  In
February 2008, the Financial Accounting Standards Board, or FASB, issued FASB
Staff Position No. FAS 157-2, “Effective Date of FASB Statement No. 157”,
which provides a one year deferral of the effective date of SFAS 157 for
non-financial assets and non-financial liabilities, except those that are
recognized or disclosed in the financial statements at fair value at least
annually. Therefore, we adopted the provisions of SFAS 157 with respect to our
financial assets and liabilities only.  The adoption of SFAS 157 did
not have a material effect on our consolidated results of operations and
financial condition.
  In
December 2007, the FASB issued SFAS No. 141(Revised 2007), “Business
Combinations” (“SFAS 141R”), which replaces SFAS 141, while retaining
the fundamental requirements in SFAS 141 that the acquisition method of
accounting be used for all business combinations and that an acquirer be
identified for each business combination. SFAS 141R changes how business
acquisitions are accounted for and establishes principles and requirements for
how an acquirer recognizes and measures in its financial statements the
identifiable assets acquired, the liabilities assumed, any non-controlling
interest in the acquiree and the goodwill acquired both on the acquisition date
and in subsequent periods, and also establishes disclosure requirements which
will enable users to evaluate the nature and financial effects of the business
combination. SFAS 141R is effective for fiscal years beginning after
December 15, 2008. Early adoption is not permitted. The adoption of
SFAS 141R will have an impact on future business combinations.
  In
December 2007, the FASB issued SFAS No. 160, “Noncontrolling Interests
in Consolidated Financial Statements — an amendment of Accounting Research
Bulletin No. 51” (“SFAS 160”). SFAS 160 amends Accounting
Research Bulletin No. 51 to establish accounting and reporting
standards for the non-controlling ownership interests in a subsidiary and for
the deconsolidation of a subsidiary, and changes the way the consolidated
statement of operations is presented by requiring consolidated net income (loss)
to be reported at amounts that include the amounts attributable to both the
parent and the non-controlling interest, as well as disclosure, on the face of
the statement of operations of those amounts. SFAS 160 also establishes a
single method of accounting for changes in a parent’s ownership interest in a
subsidiary that do not result in deconsolidation, and requires gain recognition
in income when a subsidiary is deconsolidated. SFAS 160 also requires
expanded disclosures that clearly identify and distinguish between the interests
of the parent and the interests of the non-controlling owners. SFAS 160 is
effective for fiscal years beginning after December 15, 2008. In the
absence of possible future investments, the adoption of SFAS 160 will have
no effect on our consolidated financial statements.
 
 In June 2008, the FASB issued SFAS No. 162, “The Hierarchy of Generally
Accepted Accounting Principles”(“SFAS 162”). SFAS 162 identifies the
sources of generally accepted accounting principles and provides a framework, or
hierarchy, for selecting the principles to be used in preparing U.S. GAAP
financial statements for nongovernmental entities, and makes the GAAP hierarchy
explicitly and directly applicable to preparers of financial statements. The
hierarchy of authoritative accounting guidance is not expected to change current
practice but is expected to facilitate the FASB’s plan to designate as
authoritative its forthcoming codification of accounting standards. This
statement is effective 60 days following the SEC’s approval of the PCAOB’s
related amendments to remove the GAAP hierarchy from its auditing
standards.
 
 Off-Balance
Sheet Arrangements
  As of
January 31, 2009, we did not have any off-balance sheet arrangements, as defined
in Item 303(a)(4)(ii) of SEC Regulation S-K.
  ITEM
3.                       
QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.
  The
Company is a smaller reporting company and is not required to provide the
disclosure under this item.
  ITEM
4.                       
CONTROLS AND PROCEDURES
  (a) Disclosure Controls and
Procedures. As of the end of the period covered by this Quarterly Report
on Form 10-Q, we carried out an evaluation, under the supervision and with the
participation of our senior management, including our Chief Executive Officer
and Chief Financial Officer, of the effectiveness of the design and operation of
our disclosure controls and procedures. Based upon that evaluation, our Chief
Executive Officer and Chief Financial Officer concluded that our disclosure
controls and procedures are effective for gathering, analyzing and disclosing
the information that we are required to disclose in reports filed under the
Securities Exchange Act of 1934, as amended.
  (b) Internal Control Over Financial
Reporting.There have been no changes in our internal controls over
financial reporting or in other factors during the fiscal quarter ended January
31, 2009, that materially affected, or are reasonably likely to materially
affect, our internal control over financial reporting subsequent to the date we
carried out our most recent evaluation.
  PART
II - OTHER INFORMATION
  ITEM
1.                       
LEGAL PROCEEDINGS.
  None.
  ITEM
1a.                      RISK
FACTORS.
  The
Company is a smaller reporting company and is not required to provide the
disclosure under this item.
 
 ITEM
2.                      
UNREGISTERED
SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.
  None.
  ITEM
3.                      
DEFAULTS UPON SENIOR SECURITIES.
  None.
  ITEM
4.                       
SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.
  None.
  ITEM
5.                      
OTHER INFORMATION.
  None.
  ITEM
6.                       
EXHIBITS AND REPORTS ON FORM 8-K.
  Exhibit
                No.
              
              Description31.1
              
              Certification
      Pursuant to 18 U.S.C. Section 1350, as adopted by Section 302 of the
      Sarbanes-Oxley Act of 2002.32.1
              
              Certification
      of our 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.
   SIGNATURES
   In
accordance with the requirements of the Exchange Act, the registrant caused this
report to be signed on its behalf by the undersigned, thereunto duly
authorized.
  GLOBAL WEST RESOURCES,
      INC.March 16, 2009
              By:
              /s/
      James L. VandebergJAMES L.
      VANDEBERGChief
      Executive Officer, Chief Operating Officer, Chief Financial Officer,
       President, Secretary and Treasurer(Principal
      Executive Officerand
      Principal Accounting Officer)