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): January 11, 2005

Presidion Corporation

(Exact name of registrant as specified in its charter)

Florida
(State or other jurisdiction of incorporation)


000-3149		65-0832987
(Commission file number)		(IRS Employer Identification No.)

755 W. Big Beaver, Suite 1700
Troy, Michigan 48084
(Address of principal executive offices, including zip code)

(248) 269-9600
(Registrant’s telephone number, including area code)

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:


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


o	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 140.14a-12)


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


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

TABLE OF CONTENTS


	Item 2.01. Disposition of Assets.
	SIGNATURES

Item 2.01. Disposition of Assets.

	(a)	January 6, 2005

	(b)	Presidion Solutions, Inc., a wholly owned subsidiary of registrant, sold all of the issued and outstanding capital stock of five of its subsidiaries, Sunshine Staff Leasing, Inc., Sunshine Companies, Inc., Sunshine Companies, II, Inc., Sunshine Companies III, Inc., Sunshine Companies Inc., IV. (collectively the “Companies”.) Prior to the sale, the Companies assigned all of the client service agreements, accounts receivable, bank accounts and notes receivable to Paradyme, Inc., d/b/a/ Presidion Solutions VI, Inc., also a wholly owned subsidiary of Presidion Solutions, Inc.

	(c)	These five Companies were sold to Mirabilis Ventures, Inc. who is a preferred securities holder of the registrant and the holder of a stock option.

	(d)	Registrant received $500,000 in cash for the sale of these entities. The valuation was based upon a comparison for the sale of other licensed employee leasing companies in the state of Florida

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 thereunto duly authorized.


	Presidion Corporation (Registrant)

Date	By

January11, 2005	/S/ Craig A. Vanderburg
	Craig A. Vanderburg	(Principal Executive Officer)
	President, Chief Executive Officer and Director

Table of Contents

Table of Contents

Table of Contents

PRESIDION CORP 8-K