SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

~~Pursuant~~PURSUANT toTO ~~Section~~SECTION 13 orOR 15(d) ofOF ~~the Securities Exchange Act of 1934~~THE

~~Date of~~SECURITIES ~~Report~~EXCHANGE ~~(Date~~ACT ofOF ~~earliest event reported): March 1, 2010~~1934

Date of Report: (Date of earliest event reported)

September 26, 2010

BENDA PHARMACEUTICAL, INC.

(Exact name of registrant as specified in charter)

Delaware

(State or other Jurisdiction of Incorporation or Organization)

000-16397	Taibei Mingju, 4th Floor, 6 Taibei Road, Wuhan, Hubei Province, 430015, PRC	41-2185030
(Commission File Number)	(Address of Principal Executive Offices and zip code)	(IRS Employer Identification No.)

+86 (27) 85494916

(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 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(b) under the Exchange Act (17 CFR 240.14a-12(b))

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 45.0102. ~~Changes~~DEPARTURE inOF ~~Registrant’s~~DIRECTORS ~~Certifying~~OR ~~Accountant~~PRINCIPAL OFFICERS; ELECTION OF DIRECTORS; APPOINTMENT OF CERTAIN OFFICERS; COMPENSATORY ARRANGEMENTS OF CERTAIN OFFICERS.

On ~~March~~ 1September 26, 2010, ~~Benda~~Jun ~~Pharmaceutical,~~Tang ~~Inc.~~submitted ~~(the~~a ~~“Company”)~~letter ~~was~~of ~~notified~~resignation ~~that~~notifying ~~the~~us ~~audit~~that ~~practice~~he ofresigned ~~Kempisty~~from &the ~~Company~~position ~~Certified~~of ~~Public~~Director ~~Accountants~~of Benda Pharmaceutical, PInc.~~C.,~~ (the ~~Company’s independent registered public accounting firm (~~“~~K&Co~~Company”), ~~was combined~~effective ~~with~~September ~~MaloneBailey~~26, ~~LLP~~2010. ~~(“MB”)~~The Company ~~effective~~accepted asMr. ofTang’s ~~January~~resignation 1on Thursday, ~~2010. On~~ ~~March~~October 128, 2010,. Mr. Tang’s ~~K&Co~~resignation ~~resigned~~was asdue ~~the~~to ~~independent registered~~personal ~~public~~reasons, ~~accounting~~and ~~firm~~not of the ~~Company~~result ~~and,~~of any disagreement with the ~~approval~~Company ofor ~~the Audit~~any ~~Committee~~officers or directors of the Company’s. The Board of Directors, MBof ~~was~~the ~~engaged~~Company ashas ~~the~~not yet appointed ~~Company’s~~another ~~independent~~individual ~~registered~~to ~~public~~fill ~~accounting~~the ~~firm~~position of Director.

~~K&Co performed audit of the Company’s consolidated financial statements for the fiscal year ended December 31, 2008~~ITEM 9.01 FINANCIAL ~~K&Co’s~~STATEMENT ~~report did not contain an~~AND adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except for an explanatory paragraph related to the Company’s ability to continue as a going concernEXHIBITS.

During the fiscal years ended December 31, 2009 and December 31, 2008 and the subsequent interim period up through the March 1, 2010, there were no (i) disagreements between the Company and K&Co on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to its satisfaction, would have caused K&Co to make reference to the subject matter of such disagreements in connection with its report, or (ii) “reportable events,” as described in Item 304(a)(1)(v) of Regulation S-KNone.

On March 1, 2010, the Company furnished K&Co with a copy of this report prior to filing with the Securities and Exchange Commission (“SEC”) and requested that K&Co 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 K&Co’s audit services and engagement as the Company’s independent registered public accounting firm. K& Co has furnished a letter addressed to the SEC dated March 1, 2010, a copy of which is attached hereto as Exhibit 16.SIGNATURE

~~As noted~~Pursuant ~~above,~~to ~~on March 1, 2010,~~ the ~~Company~~requirements ~~engaged the services~~ of ~~MB as~~ the ~~independent~~ ~~registered~~Securities ~~public~~Exchange ~~accounting~~Act ~~firm~~ of ~~the Company. During the fiscal years ended December 31~~1934, ~~2009 and 2008 and from December 31, 2009 through~~ the ~~engagement~~Registrant ~~of MB as the Company’s independent registered public~~has ~~accounting~~duly ~~firm,~~caused ~~neither~~this ~~the~~Report ~~Company nor anyone~~ on ~~its~~Form ~~behalf~~8-K ~~consulted MB with respect~~ to any accounting or auditing issues involving the Company. In particular, there was no discussion with the Company regarding the application of accounting principles to a specified transaction, the type of audit opinion that might be ~~rendered~~signed on ~~the~~its ~~financial~~behalf ~~statements,~~by ~~or any matter that was either~~ the ~~subject of a disagreement, as described in Item~~ ~~304~~undersigned ofhereunto ~~Regulation~~duly ~~S-K, with K&Co, or a “reportable event” as described in Item 304(a)(1)(v) of Regulation S-K~~authorized.

ITEM 9.01 Financial Statements and Exhibits

	BENDA PHARMACEUTICAL, INC.

Date: November 2, 2010	By:	/s/ Yiqing Wan
		Yiqing Wan President, Chief Executive Officer, Chief Financial and Accounting Officer and Chairman of the Board of Directors

(d) Exhibit 16.1 - Responsive Letter from K&Co.

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.

		BENDA PHARMACEUTICAL, INC.
Date: March 2, 2010	By:	/s/ Yiqing Wan
		Yiqing Wan
		President

Filing Compare · Benda Pharmaceutical, Inc.