<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0708</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001480313</cik>
        <entityName>San Marco Resources Inc.</entityName>
        <issuerAddress>
            <street1>c/o SUITE 704</street1>
            <street2>595 HOWE STREET</street2>
            <city>VANCOUVER</city>
            <stateOrCountry>A1</stateOrCountry>
            <stateOrCountryDescription>BRITISH COLUMBIA, CANADA</stateOrCountryDescription>
            <zipCode>V6C 2T5</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>6046875792</issuerPhoneNumber>
        <jurisdictionOfInc>BRITISH COLUMBIA, CANADA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </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>
                <stateOrCountryDescription>BRITISH COLUMBIA, CANADA</stateOrCountryDescription>
                <zipCode>V0N 3A8</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Andrew</firstName>
                <middleName>Brooks</middleName>
                <lastName>Carstensen</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>31542 N. Finlay Point Road</street1>
                <city>Polson</city>
                <stateOrCountry>MT</stateOrCountry>
                <stateOrCountryDescription>MONTANA</stateOrCountryDescription>
                <zipCode>59860</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Fernando</firstName>
                <middleName>Jose</middleName>
                <lastName>Costa</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1700-1030 West Georgia Street</street1>
                <city>Vancouver</city>
                <stateOrCountry>A1</stateOrCountry>
                <stateOrCountryDescription>BRITISH COLUMBIA, CANADA</stateOrCountryDescription>
                <zipCode>V6E 3S7</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Brian</firstName>
                <lastName>Lock</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>21294 - 122B Avenue</street1>
                <city>Maple Ridge</city>
                <stateOrCountry>A1</stateOrCountry>
                <stateOrCountryDescription>BRITISH COLUMBIA, CANADA</stateOrCountryDescription>
                <zipCode>V2X 1Y9</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Craig</firstName>
                <middleName>Blyth</middleName>
                <lastName>Prenter</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>540 - 475 West Georgia Street</street1>
                <city>Vancouver</city>
                <stateOrCountry>A1</stateOrCountry>
                <stateOrCountryDescription>BRITISH COLUMBIA, CANADA</stateOrCountryDescription>
                <zipCode>V6B 4M9</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>David</middleName>
                <lastName>Willis</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>36418 Cascade Ridge Drive</street1>
                <city>Mission</city>
                <stateOrCountry>A1</stateOrCountry>
                <stateOrCountryDescription>BRITISH COLUMBIA, CANADA</stateOrCountryDescription>
                <zipCode>V2V 7G9</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06b</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2020-02-19</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
            <isSecurityToBeAcquiredType>true</isSecurityToBeAcquiredType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>13107</totalOfferingAmount>
            <totalAmountSold>7529</totalAmountSold>
            <totalRemaining>5578</totalRemaining>
            <clarificationOfResponse>C$9,999.99 was received from the sale of units. Total remaining to be sold represents amounts that may be received on the exercise of warrants at C$0.20 on or before February 19, 2023. Exchange rate used C$1.00 = US$0.7530</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 Provenzano</signatureName>
                <nameOfSigner>Michael Provenzano</nameOfSigner>
                <signatureTitle>Secretary</signatureTitle>
                <signatureDate>2020-02-25</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
