SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
8-K/A
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of
Report (Date of Earliest Event Reported): April 15, 2010
000-27763
(Commission
file number)
SITESTAR
CORPORATION
(Exact
name of registrant as specified in its charter)
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NEVADA
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88-0397234
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(State
or other jurisdiction of
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(I.R.S.
Employer Identification No.)
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incorporation
or organization)
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7109
Timberlake Road
Lynchburg,
VA 24502
(Address
of principal executive offices) (Zip Code)
(434)
239-4272
(Registrant's
telephone number, including area code)
NOT
APPLICABLE
(Former
name or former address, if changed since last report)
Check the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions (see General Instruction A.2. below):
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o
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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o
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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ITEM 4.01
Changes in Registrant’s Certifying Accountant
On April
15, 2010 Sitestar Corporation (the “Company”) was advised by Friedman LLP
(“Friedman”), who was previously engaged as the Company’s independent registered
public accounting firm that they were resigning immediately.
Friedman
has not issued any audit reports on the consolidated financial statements of the
Company, and therefore, none exist that contained an adverse opinion or a
disclaimer of opinion or were qualified or modified as to uncertainty, audit
scope, or accounting principals. Friedman has not issued any audit
reports on the Company’s effectiveness of internal control over financial
reporting, and therefore, none existed that contain an adverse opinion or a
disclaimer of opinion or were qualified or modified as to uncertainty, audit
scope, or accounting principals. During the period January 1, 2010
through April 15, 2010, there were no: (1) disagreements with Friedman on any
matter of accounting principles or practices, financial statement disclosures,
or auditing scope or procedures, which disagreements if not resolved to their
satisfaction would have caused them to make reference in connection with their
opinion to the subject matter of the disagreement, or (2) reportable
events.
The
Company furnished Friedman with a copy of this report prior to filing with the
SEC and requested that Friedman furnish it with a letter addressed to the SEC
stating whether or not it agreed with the statements made by the Company in this
report insofar as they relate to Friedman’s audit services and engagement as the
Company’s independent registered public accounting firm. Friedman has furnished
a letter addressed to the SEC dated May 27, 2010, a copy of which is attached
hereto as Exhibit 16.0.
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.
Dated:
May 27, 2010
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SITESTAR
CORPORATION
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By:
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/s/
Daniel Judd
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Name:
Daniel Judd
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Title:
CFO
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