SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 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): ~~November~~January 2231, ~~2010~~2011.

CHINA SLP FILTRATION TECHNOLOGY, INC.

(Exact Name of Registrant as Specified in Charter)

Delaware	000-53010	9084-~~0475058~~1465393
(State or Other Jurisdiction	(Commission File Number)	(IRS Employer
of Incorporation)		Identification No.)

Shishan Industrial Park

Nanhai District, Foshan City, Guangdong Province, PRC

(Address of Principal Executive Offices)

Registrant's telephone number, including area code: 011-86-757-86683197

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):

¨ 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))

Item 4 1.0201. ~~Non-reliance on~~ Entry ~~Previously~~into ~~Issued Financial Statements or~~ a ~~Related~~Material ~~Audit Report or Completed~~Definitive ~~Interim Review~~Agreement.

On ~~November~~January 2231, ~~2010,~~2011 ~~the~~we ~~management~~entered ~~and~~into ~~the~~note ~~Audit~~extension ~~Committee~~agreements ~~(the~~with ~~“Audit~~each of the ~~Committee”~~purchasers (other than Lumen Capital) of ~~China~~our ~~SLP~~10% ~~Filtration~~secured ~~Technology,~~convertible ~~Inc.~~notes (in the ~~“Company”),~~original ~~after consultation~~aggregate ~~with~~principal amount ~~its~~of ~~independent~~$4,140,000, ~~auditor~~issued on February 12, ~~Child~~2010, to ~~Van~~extend ~~Wagoner~~the &maturity ~~Bradshaw~~date of the notes from February 12, 2011 to June 30, ~~PLLC~~2011. The $100,000 ~~determined~~note ~~that~~held ~~the~~by ~~following~~Lumen ~~consolidated~~Capital ~~financial~~will ~~statements~~be ofrepaid ~~the~~on ~~Company~~February ~~should~~12, ~~not~~2011 be(the ~~relied~~original ~~upon:~~maturity date).

· The form ~~the~~of ~~Company’s~~note ~~unaudited~~extension ~~financial~~agreement ~~statement~~is ~~for the three and six month periods ended March 31, 2010 contained in the Company’s Quarterly Report on Form 10-Q,~~ filed ~~on May 24, 2010,~~ as ~~amended~~exhibit on10.1 ~~May~~to ~~26, 2010; and~~this report.

·Item 9.01 ~~the~~Financial ~~Company’s~~Statements ~~unaudited financial statement for the three~~ and ~~nine month periods ended June 30, 2010 contained in the Company’s Quarterly Report on Form 10-Q, filed on August 16, 2010~~Exhibits.

~~The Company’s~~10.1 determination that the aforementioned financial statements should not be relied upon resulted from an evaluation of comments made by the Staff of the United States Securities and Exchange Commission (the “SEC”) in connection with its review of our registration statement on Form S-1 (File No. 333-168028), originally filed on July 8, 2010, as amended on September 7, 2010 and October 15, 2010. During this review, it was identified that (i) the Company failed to record a liability in both its financial statements for the three and six months ended March 31, 2010 and its financial statements for the three and nine months ended June 30, 2010, of ~~$75,000~~Note ~~owed~~Extension toAgreement ~~each~~executed ofby ~~United~~certain ~~Best and Primary Capital (totaling $150,000) for advisory services rendered in connection with the Company’s private placement~~ of ~~convertible notes which closed on February 12, 2010, and (ii)~~ the ~~Company~~note failed to record in its financial statements for the three and nine months ended June 30, 2010, a grant of 30,000 shares of common stock in June 2010 to one of its directors. After consideration with its independent auditor, the Company’s management and Audit Committee determined that the Company should restate its financial statement for the three and nine months ended June 30, 2010 and the three and six months ended March 31, 2010. Accordingly, the Company is filing immediately following the filing of this Current Report on 8-K (i) an amendment on Form 10-Q/A for the period ended June 30, 2010 containing restated unaudited financial statements for the three and nine months ended June 30, 2010 and (ii) an amendment on Form 10-Q/A for the period ended March 31, 2010, containing restated unaudited financial statements for the three and six months ended March 31, 2010. purchasers

The principal effects of the restatements are as follows:

· As of June 30, 2010, accrued liabilities increased by $150,000 and stockholders’ equity decreased by $150,000. Of this decrease, $150,000 is due to the recording of the $150,000 liability to United Best and Primary Capital.

· As of March 31, 2010, accrued liabilities increased by $150,000 and stockholders’ equity decreased by $150,000.

· The Company restated its selling, general and administrative expenses to reflect the fee of $150,000, which resulted in a reduction of income from operations, income before taxes, net income, and earnings per share for both the three months and six months ended March 31, 2010.

· The Company restated its selling, general and administrative expenses to reflect the fee of $150,000 and stock-based compensation of $5,000, which resulted in a $5,000 and $155,000 reduction of income from operations, income before taxes, net income, and earnings per share for three and nine months ended June 30, 2010, respectively.

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: November 24, 2010
	Date: February 2, 2011
	CHINA SLP FILTRATION TECHNOLOGY, INC.
	By:	/s/ Jie Li
		Jie Li
		Chief Executive Officer

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