UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported) ~~December~~January 3115, ~~2007~~2008

SEAENA, INC.

(Exact name of registrant as specified in its charter)

Nevada

(State or other jurisdiction of incorporation)

0-29781

(Commission

File Number)

80-0104557

(IRS Employer

Identification No.)

1181 Grier Drive, Suite B, Las Vegas, Nevada 89119

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code: (702) 740-4616

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):

 Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 4 1.01 Entry ~~Changes~~into ina ~~Registrant’s~~Material ~~Certifying Accountant~~Definitive Agreement

On January 15, 2008, the registrant entered into a binding letter of intent with Concord Industries, Inc., a privately-held Connecticut corporation (“Concord”), pursuant to which the registrant will acquire Concord in a reverse acquisition. It is proposed that the registrant will issue a number of shares equal to 60% of the shares then outstanding to the Concord shareholders in exchange for their Concord shares. 53% of the shares would be released to the Concord shareholders at closing and 7% would be held in escrow and released upon the company having achieved certain milestones over the three-year period following the closing.

OnIt ~~December~~is also ~~31,~~proposed ~~2007,~~that the ~~Registrant~~board ~~appointed~~of ~~Weaver~~directors &after ~~Martin, LLC as~~ the ~~Registrant’s~~ ~~independent~~closing ~~auditors~~will ~~for~~consist ~~the year ended December 31,~~of ~~2007. This change in accountants was approved by the Registrant’s~~four ~~Board~~persons ofdesignated ~~Directors. De Joya Griffith & Company, LLC was engaged~~ by ~~the~~Concord ~~Registrant on May 10, 2004~~ and ~~was~~three ~~dismissed~~persons asdesignated ~~the~~by ~~Registrant’s~~the ~~independent auditors as of December 31, 2007~~registrant.

~~During~~The ~~the~~closing ~~most recent two fiscal years and during the portion~~ of ~~2007 preceding~~ the ~~Board’s~~ ~~decision,~~transaction ~~neither~~is ~~the~~subject ~~Registrant, nor anyone engaged on its behalf, has consulted with Weaver & Martin, regarding: (i) either the application of accounting principles~~ to a ~~specified~~number ~~transaction, either completed or proposed; or the type~~ of ~~audit~~conditions, ~~opinion that might be rendered on the Registrant’s~~including ~~financial statements; or (ii) any matter that was either~~ the ~~subject of a~~ ~~disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-B) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-B).~~following:

~~From May 10,~~· ~~2004~~Kevin ~~through~~Ryan ~~the~~shall ~~date~~have ofconverted ~~termination,~~all ~~there~~amounts ~~were~~owed noto ~~disagreements~~him ~~between~~ by the ~~Registrant~~registrant ~~and~~into Deshares ~~Joya Griffith & Company, LLC on any matter~~ of ~~accounting~~ ~~principles~~the orregistrant’s ~~practices,~~common ~~financial statement disclosure or auditing scope or procedure~~stock, ~~which~~at ~~disagreements,~~a ifprice ~~not~~equal ~~resolved~~ to the ~~satisfaction~~ average of De ~~Joya~~the ~~Griffith~~closing &bid ~~Company,~~prices ~~LLC~~over ~~would~~the ~~have~~20 ~~caused~~days itimmediately topreceding ~~make a reference to~~ the ~~subject~~date ~~matter~~ of ~~the disagreement in connection with an audit report~~conversion.

~~The audit report~~· ofKevin DeRyan ~~Joya~~shall ~~Griffith~~have &given ~~Company,~~Karen ~~LLC~~Condron ~~for~~an ~~the~~irrevocable ~~Registrant’s~~proxy ~~financial statements~~to asvote ofhis ~~December~~shares ~~31,~~of ~~2006,~~common ~~contained~~stock for a ~~separate~~three-year ~~paragraph stating:~~period.

“· The ~~accompanying~~ ~~consolidated~~registrant ~~financial~~shall ~~statements~~ have ~~been~~obtained ~~prepared~~shareholder ~~assuming that the~~approval ~~Company~~to ~~will~~implement ~~continue as~~ a ~~going concern. As discussed in Note~~ 2-to-1~~, the~~ ~~Company~~reverse ~~has~~stock ~~incurred~~split ~~a net loss~~ of ~~$9,875,464,~~its ~~used~~issued ~~cash for operations of $2,004,745 for the year ended December 31, 2006, has an accumulated deficit of $31,612,052 as of December 31, 2006~~ and ~~has~~outstanding ashares ~~working capital deficit~~ of ~~$2,785,386~~ ascommon ~~of December 31, 2006~~stock. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.”

~~The change~~· inA ~~accountants~~minimum ~~does~~of ~~not~~$3,000,000 ~~result~~shall ~~from~~have ~~any~~been ~~dissatisfaction~~raised ~~with~~for ~~the~~working ~~quality~~ capital and implementation of ~~professional~~a ~~services~~business ~~rendered~~plan byand Deno ~~Joya~~disruption ~~Griffith,~~shall ~~LLC~~have asoccurred ~~the~~with ~~independent accountants~~respect ofto ~~the~~any ~~Registrant~~Concord financing arrangements currently in place.

· The ~~Registrant~~ ~~provided~~surviving acompany ~~copy~~shall ofhave ~~the~~entered ~~foregoing~~into ~~disclosures~~employment toagreements ~~De Joya Griffith & Company, LLC prior to the date of the filing of this report and requested that De Joya Griffith & Company, LLC furnish it~~ with aall ~~letter~~members ~~addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements in this Item 4.01. A copy~~ of the ~~letter~~post-closing ~~furnished~~management ~~in response to that request is filed as Exhibit 16~~team.~~1 to this Form 8-K.~~

·	The registrant and Concord shall have received all necessary approvals, consents and/or waivers necessary to permit all existing licenses to continue.

In addition, the companies shall have received all requisite corporate approvals and satisfactorily completed financial and legal due diligence. Upon satisfaction of all closing conditions, the transaction is expected to be completed by the end of March 2008.

Item 9.01 Financial Statements and Exhibits

Regulation S-B Number	Document
16	Letter from De Joya Griffith & Company, LLC dated January 3, 2008
10.1	Binding letter of intent with Concord Industries, Inc. dated January 15, 2008

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.

SEAENA, INC. January 416, 2008 By: /s/ Doug E. Lee Doug E. Lee President

EXHIBIT INDEX

Regulation S-B Number	Document
16	Letter from De Joya Griffith & Company, LLC dated January 3, 2008
10.1	Binding letter of intent with Concord Industries, Inc. dated January 15, 2008

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