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): ~~July~~December 2131, 2010

Buddha Steel, Inc.

(formerly A.G. Volney Center, Inc.)

(Exact name of registrant as specified in its charter)

Delaware	000-52269	13-4260316
(State or Other Jurisdiction	(Commission	(I.R.S. Employer
of Incorporation)	File Number)	Identification No.)

Dachang Hui Autonomous County Industrial Park

Hebei, 065300 People’s Republic of China

(Address of Principal Executive Office) (Zip Code)

Telephone – +86 316 8864783

(Registrant’s telephone number, including area code)

N/A

(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:

¨ 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))

~~SECTION~~ITEM 54.02 –NON-RELIANCE ~~CORPORATE~~ON ~~GOVERNANCE~~PREVIOUSLY ~~AND~~ISSUED ~~MANAGEMENT~~FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW.

~~Item~~On ~~5.02 Departure~~December 31, 2010, the Chief Financial Officer of ~~Directors~~the orRegistrant ~~Principal~~(who ~~Officers;~~is ~~Election~~authorized to take such action) concluded that the unaudited consolidated financial statements included in the Registrant’s Quarterly Reports on Form 10-Q for the three months ended June 30, 2010 and September 30, 2010 and in the Registrant’s Current Report on Form 8-K filed on April 30, 2010, which included audited financial statements for the years ended December 31, 2009 and 2008 (the “Original Filings”), should no longer be relied upon due to an understatement of provisions ~~Directors;~~for ~~Appointment~~income taxes in such periods. This understatement resulted in an overstatement of ~~Principal~~net ~~Officers~~income, comprehensive income and income per share of common stock, and an understatement of tax liability during each period presented.

~~On July~~Management ~~21,~~and ~~2010,~~ the Registrant’s ~~appointed~~Board ~~Ms.~~of ~~Yuanmei~~Directors Mabrought asthis ~~its~~matter ~~chief~~to ~~financial officer. Ms.~~the Maattention ~~will~~of and ~~begin~~discussed tothis ~~work~~matter with the Registrant’s independent registered public ~~immediately~~accounting firm.

~~Prior to~~The ~~becoming the~~ Registrant’s ~~chief~~filed ~~financial~~is ~~officer,~~currently ~~Ms.~~working Mawith ~~served as~~ the ~~chief financial~~Registrant’s ~~officer of Yihe Pharmaceutical Company, Ltd, a Chinese pharmaceutical~~independent ~~company,~~registered ~~from~~public ~~August~~accounting ~~2009~~firm through June 2010. From September 2005 through October 2008, Ms. Ma served as chief financial officer for Zhongpin Inc., a Chinese hog farming company listed on the NASDAQ Global Select Market (HOGS). In connection with this service, Ms. Ma assisted with financing, regulatory compliance and preparation of financial statements and related disclosures. From August 2004 to ~~August~~amend ~~2005, Ms. Ma was Senior Operations Manager, Investment Banking for Daton Securities Co., Ltd., an investment banking firm based in~~ the ~~PRC.~~Original ~~From~~Filings ~~March 2002~~ to ~~August~~address 2004, Ms. Ma was an Accounting Manager with Neotek International Corporation, (USA), an automobile parts import and export company. From December 1998 to January 2002, Ms. Ma was an Operations Manager in the ~~Asian Project Department for~~ ~~Trans-Pacific~~matters ~~Venture~~described ~~Investment, Inc~~above., a financial consulting firm based in the United States. Ms. Ma received her Bachelor of Science in Accounting from Arkansas State University and EMBA degrees from Tsinghua University in Beijing and INSEAD Business School in Fontainebleau, France. Ms. Ma is a licensed CPA in the United States.

~~The~~ITEM ~~Registrant’s prior chief financial officer, Mr~~8.01 ~~Zhenqi~~OTHER ~~Chen, has resigned from that position but continues to work as financial controller for the Registrant~~EVENTS. ~~Mr. Chen will continue to serve on the board of directors of the Registrant.~~

~~SIGNATURES~~On December 31, 2010, the Registrant filed a press release regarding the Registrant’s engagement of Brook & Harvest Management Consulting Co., Ltd. to assist the Registrant in meeting its Sarbanes-Oxley obligations. A copy of the press release announcing this engagement is attached hereto as Exhibit 99.1.

~~Pursuant~~ITEM to9.01 ~~the~~FINANCIAL ~~requirements~~STATEMENTS ofAND ~~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~~EXHIBITS.

	Buddha Steel, Inc.
Date: July 27, 2010	By:	/s/ Hongzhong Li
		Hongzhong Li
		President

(a) Financial statements of businesses acquired.

Not Applicable.

(b) Pro forma financial information.

Not Applicable.

(d) Exhibits.

99.1 Press release dated December 31, 2010, entitled “Buddha Steel Appoints Brook & Harvest as SOX Compliance Consultant”.

Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

BUDDHA STEEL, INC.
By:	/s/ Yuanmei Ma
	Yuanmei Ma
	Chief Financial Officer
Dated: December 31, 2010

Filing Compare · A.G. Volney Center, Inc.