Southern Empire Resources Corp., formerly Owl Capital Corp., is a Canada-based company, which is engaged in identifying, evaluating and acquiring assets, properties or businesses which would constitute a qualifying transaction (Qualifying Transaction). The Company owns interest in the Oro Cruz Gold Project in the Cargo Muchacho Mountains of Imperial County, southeast California, approximately 25 kilometers northwest of Yuma, Arizona, as well as the Eastgate Gold Project located approximately 90 kilometers east of the city of Fallon in Churchill County, Nevada.