-----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,
 MKSMU0kzVAMsvCVGlGQtYynJ1MnVTKuhyi53A7N0lNpts5vWDXoiM9RkyeUOjIuh
 Qe9pPW1wjFzYaGvbiOI8Sw==

<SEC-DOCUMENT>0001284834-10-000003.txt : 20100120
<SEC-HEADER>0001284834-10-000003.hdr.sgml : 20100120
<ACCEPTANCE-DATETIME>20100119174113
ACCESSION NUMBER:		0001284834-10-000003
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20100120
DATE AS OF CHANGE:		20100119
EFFECTIVENESS DATE:		20100120

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			San Marco Resources Inc.
		CENTRAL INDEX KEY:			0001480313
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A1
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-137973
		FILM NUMBER:		10534146

	BUSINESS ADDRESS:	
		STREET 1:		SUITE 930 - 650 WEST GEORGIA STREET
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6B 4N8
		BUSINESS PHONE:		604-568-5951

	MAIL ADDRESS:	
		STREET 1:		SUITE 930 - 650 WEST GEORGIA STREET
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6B 4N8
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001480313</cik>
        <entityName>San Marco Resources Inc.</entityName>
        <issuerAddress>
            <street1>SUITE 930 - 650 WEST GEORGIA STREET</street1>
            <city>VANCOUVER</city>
            <stateOrCountry>A1</stateOrCountry>
            <zipCode>V6B 4N8</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>604-568-5951</issuerPhoneNumber>
        <jurisdictionOfInc>BRITISH COLUMBIA, CANADA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2005</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>Stuart</middleName>
                <lastName>Angus</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6581 Sunshine Coast Highway</street1>
                <city>Sechelt</city>
                <stateOrCountry>A1</stateOrCountry>
                <zipCode>V0N 3A8</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Christopher</firstName>
                <middleName>I.</middleName>
                <lastName>Dyakowski</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3750 West 49th Avenue</street1>
                <city>Vancouver</city>
                <stateOrCountry>A1</stateOrCountry>
                <zipCode>V6N 3T8</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>William</firstName>
                <middleName>Harry</middleName>
                <lastName>Myckatyn</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6741 Millar Road</street1>
                <street2>Box 70</street2>
                <city>Horsefly</city>
                <stateOrCountry>A1</stateOrCountry>
                <zipCode>V0L 1L0</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Graham</firstName>
                <middleName>Campbell</middleName>
                <lastName>Thody</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2465 Berton Place</street1>
                <city>North Vancouver</city>
                <stateOrCountry>A1</stateOrCountry>
                <zipCode>V7H 2W9</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>David</middleName>
                <lastName>Willis</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Suite 930 - 650 West Georgia Street</street1>
                <city>Vancouver</city>
                <stateOrCountry>A1</stateOrCountry>
                <zipCode>V6B 4N8</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Leslie</firstName>
                <middleName>J.</middleName>
                <lastName>Fowler</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1650 St. Andrews Avenue</street1>
                <city>North Vancouver</city>
                <stateOrCountry>A1</stateOrCountry>
                <zipCode>V7L 3L6</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <middleName>Brian</middleName>
                <lastName>Mallard</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Suite 930 - 650 West Georgia Street</street1>
                <city>Vancouver</city>
                <stateOrCountry>A1</stateOrCountry>
                <zipCode>V6B 4N8</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Brent</firstName>
                <lastName>Hendrickson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Remanso de los Geranios 2419</street1>
                <street2>Ciudad Bugambilias, Zapopan</street2>
                <city>Jalisco</city>
                <stateOrCountry>O5</stateOrCountry>
                <zipCode>45238</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-01-08</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>106341</totalOfferingAmount>
            <totalAmountSold>106341</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>1</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>San Marco Resources Inc.</issuerName>
                <signatureName>Michael B. Mallard</signatureName>
                <nameOfSigner>Michael B. Mallard</nameOfSigner>
                <signatureTitle>Secretary</signatureTitle>
                <signatureDate>2010-01-13</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----