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

April 10, 2009

Intrepid Technology & Resources, Inc.

(Exact Name of Registrant as Specified in Charter)


Idaho	000-30065	82-0230842
(State or other jurisdiction	(Commission	(IRS Employer
of incorporation)	File Number)	Identification No.)


501 West Broadway, Suite 200, Idaho Falls, Idaho	83402
(Address of principal executive offices)	(Zip code)

Registrant’s telephone number, including area code:	(208) 529-5337

ITEM 4.01

Jones Simkins Certified Public Accountants has resigned as Auditor for Intrepid Technology and Resources, Inc. A replacement firm has not been secured and therefore the Company has no current capability to provide audited financial reports.

A copy of the notification from Jones Simkins is attached as Exhibit 16.

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.


Date: April 10, 2009	INTREPID TECHNOLOGY & RESOURCES, INC.


	By: /s/ Jacob D. Dustin
	Name: Jacob D. Dustin
	Title: President

INTREPID TECHNOLOGY & RESOURCES, INC. 8-K