-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GL59DyEu6BWrVmjjpaQNipIXs3qitoWxk+/0yfAiVUPFpGqrnPYdYZ7akHN7/RCa
 aWeDK9XzObRlvgfaC4QV7A==

<SEC-DOCUMENT>0001451856-09-000004.txt : 20090506
<SEC-HEADER>0001451856-09-000004.hdr.sgml : 20090506
<ACCEPTANCE-DATETIME>20090506153119
ACCESSION NUMBER:		0001451856-09-000004
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20090506
DATE AS OF CHANGE:		20090506
EFFECTIVENESS DATE:		20090506

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GMRC Holdings Ltd
		CENTRAL INDEX KEY:			0001451856
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			C8

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-125001
		FILM NUMBER:		09801277

	BUSINESS ADDRESS:	
		STREET 1:		FIRST FLOOR, SUNRISE HOUSE
		STREET 2:		WILDEY MAIN ROAD
		CITY:			WILDEY, ST. MICHAEL
		STATE:			C8
		ZIP:			BB14007
		BUSINESS PHONE:		246-437-6878

	MAIL ADDRESS:	
		STREET 1:		FIRST FLOOR, SUNRISE HOUSE
		STREET 2:		WILDEY MAIN ROAD
		CITY:			WILDEY, ST. MICHAEL
		STATE:			C8
		ZIP:			BB14007

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GMRC HOLDINGS LTD
		DATE OF NAME CHANGE:	20081210
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0301</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001451856</cik>
        <entityName>GMRC Holdings Ltd</entityName>
        <issuerAddress>
            <street1>FIRST FLOOR, SUNRISE HOUSE</street1>
            <street2>WILDEY MAIN ROAD</street2>
            <city>WILDEY, ST. MICHAEL</city>
            <stateOrCountry>C8</stateOrCountry>
            <zipCode>BB14007</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>246-437-6878</issuerPhoneNumber>
        <issuerPreviousNameList>
            <previousName>GMRC HOLDINGS LTD</previousName>
        </issuerPreviousNameList>
        <jurisdictionOfInc>C8</jurisdictionOfInc>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ronald</firstName>
                <middleName>W.</middleName>
                <lastName>Jones</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>First Floor, Sunrise House</street1>
                <street2>Wildey Main Road</street2>
                <city>Wildey, St. Michael</city>
                <stateOrCountry>C8</stateOrCountry>
                <zipCode>BB14007</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Peter</firstName>
                <middleName>R.P.</middleName>
                <lastName>Evelyn, Q.C.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Peter Evelyn &amp; Co.</street1>
                <street2>Heritage House, Pinfold Street</street2>
                <city>Bridgetown</city>
                <stateOrCountry>C8</stateOrCountry>
                <zipCode>BB11127</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Leon</firstName>
                <middleName></middleName>
                <lastName>Edwards</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Edwards Chevrolet</street1>
                <street2>1400 3rd Avenue N.</street2>
                <city>Birmingham</city>
                <stateOrCountry>AL</stateOrCountry>
                <zipCode>35203</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <middleName>T.</middleName>
                <lastName>Fischer</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Suburban Collection</street1>
                <street2>1795 Maplelawn Drive</street2>
                <city>Troy</city>
                <stateOrCountry>MI</stateOrCountry>
                <zipCode>48084</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Winfred</firstName>
                <middleName>S.</middleName>
                <lastName>Dodge</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>37 Woodward Point Road</street1>
                <street2></street2>
                <city>Brunswick</city>
                <stateOrCountry>ME</stateOrCountry>
                <zipCode>04011</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Gregory</firstName>
                <middleName></middleName>
                <lastName>Cole</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2625 Atlanta Highway</street1>
                <street2></street2>
                <city>Athens</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30604</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Insurance</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>9999999997-08-047880</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>1997-07-31</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>75</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>7500000</totalOfferingAmount>
            <totalAmountSold>907500</totalAmountSold>
            <totalRemaining>6592500</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>199</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse>Does not include compensation to officers and directors made in the ordinary course of business.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>GMRC Holdings Ltd</issuerName>
                <signatureName>Ronald W. Jones</signatureName>
                <nameOfSigner>Ronald W. Jones</nameOfSigner>
                <signatureTitle>President</signatureTitle>
                <signatureDate>2009-05-06</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----