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~~June 25, 2007

LONG-E INTERNATIONAL, INC.

(Exact name of registrant specified in charter)

Utah		000-28727		87-0624752
(State of Incorporation)		(Commission File Number)		(IRS Employer Identification No.)

C-6F, Huhan Chuangxin Block, Keyuan Road, Hi-Tech Industry Zone, Shenzhen, 518000, Guangdong, China

(Address of principal executive offices) (Zip Code)

(86) 755 3396 5188

(Registrant’s telephone number, including area code)

___________________________________

(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):

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 240.14a-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))

Item 14.01 ~~Entry~~ Changes ~~into~~in aRegistrant’s ~~Material~~Certifying ~~Definitive Agreement~~Accountant.

~~Effective~~On May 8, 2007, the Yu and Associates CPA resigned as ofindependent ~~January~~registered ~~25,~~public ~~2007,~~accounting firm for Long-e International, Inc., ~~a Utah corporation~~ (the " “Company"”),. Effective ~~closed~~June a25, ~~Securities~~2007, ~~Purchase~~we ~~Agreement~~engaged byKempisty & ~~which~~Company ~~Barron Partners~~as ~~LP,~~our ~~Vision~~new ~~Opportunity~~independent ~~Master~~registered ~~Fund,~~public ~~Ltd~~accounting firm., ~~JCAR~~Our ~~Funds~~board ~~Ltd., Steve~~of ~~Mazur,~~directors ~~William~~has ~~Denkin,~~acknowledged ~~Ray~~the ~~Rivers,~~resignation ~~Ronald~~of Yu and Associates ~~Linda~~CPA ~~Nash,~~ and the appointment ~~Nutmeg/Mercury~~of ~~Fund,~~Kempisty & ~~L.L.P~~Company ~~(the~~as ~~"Subscribers")~~our new ~~purchased:~~independent registered public accounting firm.

·From the date ~~Convertible~~of ~~Promissory~~Yu and Associates ~~Notes~~CPA's appointment ~~(the~~on ~~"Notes")~~May in2, ~~the~~2007, ~~aggregate~~through ~~principal~~the ~~amount~~date of $5their resignation on May 8,~~353~~ 2007,~~000,~~ ~~convertible~~there ~~into~~were ano ~~total~~disagreements ofbetween ~~13,382,500~~our ~~shares~~Company ofand ~~the~~Yu and Associates ~~Company~~CPA's on ~~common~~any matter ~~stock~~listed atunder aItem ~~price~~304 ofSection ~~$0.40~~(a)(1)(iv) ~~per~~A ~~share.~~to ~~Upon~~E ~~filing~~ of aRegulation ~~Certificate~~S-B, including ofaccounting ~~Designations~~principles ofor ~~Preferences~~practices, ~~Rights~~financial ~~and~~statement ~~Limitations~~disclosure or auditing ofscope ~~the~~or ~~Company's~~procedure ~~class~~which, ofif ~~preferred~~not ~~stock~~resolved ~~with~~to the ~~Secretary~~satisfaction of Yu and Associates ~~State~~CPA's would have ofcaused ~~Utah,~~Yu and Associates ~~the~~CPA's to make ~~Note~~reference ~~shall~~to bethe ~~convertible~~matter ~~only~~in ~~into~~its ~~13,382,500~~reports ~~shares~~on ofour ~~preferred~~financial ~~stock~~statements, atexcept that aYu and Associates ~~price~~CPA's was unable ofto ~~$0.40~~get ~~per~~satisfactory ~~share.~~clearance Asfrom of the ~~date~~Company’s ~~hereof~~former auditor, ~~the~~Schwartz Levitsky ~~Company~~Feldman ~~has~~LLC ~~not~~in ~~filed~~order ~~any~~to ~~Certificate~~compete ofthe ~~Designations.~~financial ~~The~~statements ~~Note~~for isfiscal 2006. ~~payable~~Yu and Associates onCPA's reported ~~January~~the ~~25,~~reasons ~~2017,~~for ~~subject~~Yu and Associates CPA's inability to ~~automatic~~received ~~extension~~clearance onfrom aSchwartz ~~month~~Levitsky byFeldman ~~month~~LLC ~~basis~~to the Company’s audit committee. ~~The~~During ~~Note~~the ~~does~~time of their engagement, Yu and Associates CPA's did not ~~bear~~prepare any ~~interest~~financial reports.

~~· Common Stock Purchase Warrants (the "Series A Warrant") entitling the Subscribers~~ Prior to engaging Kempisty & ~~purchase up to an aggregate of 6,691,250 shares of the~~ Company~~'s common stock at a price of $0.48 per share. The Series A Warrant is exercisable until January 25~~, we ~~2012.~~did not ~~The~~consult ~~Series~~Kempisty & ~~A Warrant has a "cashless exercise" feature, and the exercise price per share may be adjusted in response to the occurrence of certain triggering events. The~~ Company may call the Series A Warrant if the closing market price of its common stock equals or exceeds $1.00 per share for 30 consecutive trading days and there is an effective registration statement covering the shares of common stock underlying the Series A Warrant during such period.regarding either:

·1. ~~Common Stock Purchase Warrants (~~the ~~"Series~~application Bof ~~Warrant")~~accounting principles to ~~purchase~~any upspecified totransaction, aneither ~~aggregate~~completed ofor 6proposed,~~691,250~~ ~~shares~~or of the ~~Company's~~type ~~common stock at a price~~ of ~~$0.60~~audit ~~per~~opinion ~~share.~~that ~~The~~might ~~period~~be ofrendered ~~exercisability~~on ofour ~~the~~financial ~~Series B Warrant~~statements, and ~~the~~neither ~~other~~a ~~material~~written ~~terms~~report ~~thereof,~~was ~~are~~provided ~~the~~to ~~same~~our ascompany ~~for~~nor ~~the~~oral ~~Series~~advice Awas ~~Warrant,~~provided ~~with~~by ~~the~~Kempisty ~~exception~~& ~~that the call feature is triggered if the closing market price of the~~ Company's ~~common~~that ~~stock~~was ~~equals~~an orimportant ~~exceeds~~factor ~~$1.20~~considered ~~per~~by ~~share~~our ~~for~~company 30in ~~consecutive~~reaching ~~trading~~a ~~days~~decision ~~and~~as ~~there~~to ~~is an effective registration statement covering~~ the ~~shares~~accounting, ofauditing ~~common~~or ~~stock~~financial ~~underlying~~reporting ~~the~~issue; ~~Series B Warrant during such period.~~or

~~As of~~2. any matter that was either the ~~closing~~ ~~date~~subject of ~~this~~disagreement ~~transaction~~or event, ~~the~~as ~~Note~~defined ~~had~~in ~~not~~Item ~~been~~304(a)(1)(iv)(A) ~~converted~~of Regulation S-B and ~~none of~~ the ~~Series~~related Ainstruction orto Item 304 of Regulation S-B, ~~Warrants~~or ~~had~~a ~~been~~reportable ~~exercised~~event, inas ~~whole~~that orterm is explained in ~~part~~Item 304(a)(1)(iv)(A) of Regulation S-B.

~~Not~~Prior ~~later~~to ~~than~~engaging Kempisty & ~~120 days after the closing date of the Securities Purchase Agreement~~Company, ~~the~~Kempisty & Company ~~is required to file a Registration Statement registering a portion~~has ofnot ~~the~~provided ~~shares~~our ~~issuable~~company ~~upon~~with ~~conversion~~either ofwritten ~~the~~or ~~Notes~~oral ~~and~~advice ~~the~~that ~~Series A~~was ~~and~~an important ~~Series B~~factor ~~Warrants,~~considered ~~and~~by aour ~~portion~~Company ~~of the shares issued~~ in ~~the~~reaching ~~Company’s placement~~a ~~closed~~decision ~~December 29, 2006. If the Company fails~~ to ~~satisfy~~change ~~certain~~our ~~agreed~~independent ~~deadlines~~registered ~~during~~public ~~the~~accounting ~~registration~~firm ~~process,~~from ~~the Company is obligated~~Yu toand ~~pay~~Associates ~~the~~CPA ~~Subscribers liquidated damages in cash equal~~ to ~~two percent (2%) of~~ ~~the~~Kempisty ~~Subscribers’~~& ~~initial investment in the~~ Company~~, up to 20% of such investment in the aggregate~~.

~~THIS~~We ~~CURRENT~~provided ~~REPORT~~Yu and Associates ISCPA with ~~NOT~~a copy ANof ~~OFFER~~the OFCurrent ~~SECURITIES~~Report ~~FOR~~on ~~SALE~~Form 8-K disclosing their resignation, filed with the Securities and Exchange Commission on May 22, 2007, prior to the filing with the Securities and Exchange Commission, and requested that they furnish us with a letter addressed to the Securities and Exchange Commission stating whether they agree with the statements made in that Current Report on Form 8-K, and if not, stating the aspects with which they do not agree. A copy of the letter provided by Yu and Associates CPA's, dated May 2, 2007, was attached to that Form 8-K filing as an exhibit.

Item 2.03. Creation of a Direct Financial Obligation.

See Item 1.01 of this Current Report.

Item 3.02. Sale of Unregistered Securities.

See Item 1.01 of this Current Report. The Company issued and sold the securities described herein pursuant to an exemption from the registration provisions of the Securities Act of 1933, as amended (the “Securities Act”), provided by Section 4(2) of the Securities Act and Regulation D promulgated thereunder.

Item 9.01. Financial Statements, Pro Forma Financial Information and Exhibits.

(d) Exhibits.

Exhibit Number		Description
4.1		Form of Convertible Note
4.2		Form of Series A Common Stock Purchase Warrant
4.3		Form of Series B Common Stock Purchase Warrant
10.1		Note Purchase Agreement dated January 25, 2007
10.2		Amended and Restated Registration Rights Agreement dated January 25, 2007
10.3		Escrow Agreement dated January 17, 2007
10.4		Amendment No.1 to Escrow Agreement dated January 17, 2007

16.1 Letter from Raymond Chabot Grant Thornton LLP, dated May 2, 2007 (incorporated by reference to the Company’s filing with the Securities and Exchange Commission on Form 8-K, dated may 22, 2007).

SIGNATURE

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: January 31, 2007	By:	/s/ Bu Shengfu
Date: June 25, 2007	By:	/s/ Bu Shengfu
		Bu Shengfu
		President and Chief Executive Officer (Duly Authorized Officer)

Date: January 31, 2007	By:	/s/ Liang Zhu
Date: June 25, 2007	By:	/s/ Liang Zhu
		Liang Zhu
		Chief Financial Officer (Duly Authorized Officer)

EXHIBIT INDEX

Exhibit Number		Description
4.1		Form of Convertible Note
4.2		Form of Series A Common Stock Purchase Warrant
4.3		Form of Series B Common Stock Purchase Warrant
10.1		Note Purchase Agreement dated January 25, 2007
10.2		Amended and Restated Registration Rights Agreement dated January 25, 2007
10.3		Escrow Agreement dated January 17, 2007
10.4		Amendment No.1 to Escrow Agreement dated January 17, 2007

Filing Compare · LONG-E INTERNATIONAL, INC.