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): ~~August~~October 164, 2011

SOONER HOLDINGS INC.

(Exact name of registrant as specified in its charter)

Oklahoma

(State or Other Jurisdiction of

Incorporation)

000-18344

(Commission File Number)

73-1275261

(IRS Employer

Identification No.)

Long Shan Development Area

Han Jiang Town, ShiShi City

Fujian, PRC

(Address of Principal Executive Offices)

N/A

(Zip Code)

86-13505080536

(Registrant’s telephone number, including area code)

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))

~~section 8.01 – other events~~1

~~Item~~ITEM 84.0102. ~~Other~~NON-RELIANCE ~~Events~~ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW.

(b) On ~~August~~October 164, 2011, ~~Sooner~~the ~~Holdings~~Company’s independent registered public accounting firm Burr Pilger Mayer, Inc. (the “~~Company~~Independent Accountant”) ~~issued~~informed athe ~~press~~Company’s ~~release~~Board ~~reporting~~of ~~its~~Directors, which serves as the Audit Committee, that the previously issued financial ~~results~~statements contained in the Company's Quarterly Report on Form 10-Q for the ~~quarter~~quarterly period ended June 30, 2011 (“Form 10-Q”) should not be relied upon because of an error in calculating the weighted average common stock outstanding on a basic and diluted basis for the three and six months periods ended June 30, 2011 and 2010, respectively, which affected the calculation of the basic and diluted earnings per share.

AThe ~~copy~~Company’s ofcondensed consolidated interim financial statement for the ~~press~~period ~~release~~ending isJune ~~attached~~30, ~~hereto~~2011, asincluded ~~Exhibit~~in ~~99.1~~the original Form 10-Q and ~~incorporated~~filed ~~herein~~with bythe ~~reference~~Commission on August 15, 2011, were prepared reflecting the inclusion of the effect of a reverse stock split and the conversion of Series A preferred stock in the weighted average shares outstanding component of the earnings per share computation.

~~Section~~The 9effects –of ~~Financial~~the ~~Statements~~restatement on the condensed consolidated statements of operations for the three and ~~Exhibits~~six month periods ended June 30, 2011 and 2010, respectively, are summarized in the following table:

Item 9.01 Financial Statements and Exhibits.

	Three months ended June 30, 2011							Three months ended June 30, 2010
	Previously							Previously
	Reported		Adjustments			Restated		Reported		Adjustments			Restated
Net income per share ‐basic and diluted	$	0.04	$	0.02		$	0.06	$	0.08	$	0.05		$	0.13
Shares used in computing net income per share ‐basic and diluted		20,000,000		(5,367,447	)		14,632,553		20,000,000		(7,311,984	)		12,688,016

(d) Exhibits.

	Six months ended June 30, 2011							Six months ended June 30, 2010
	Previously							Previously
	Reported		Adjustments			Restated		Reported		Adjustments			Restated
Net income per share ‐basic and diluted	$	0.09	$	0.04		$	0.13	$	0.11	$	0.06		$	0.17
Shares used in computing net income per share ‐basic and diluted		20,000,000		(5,732,719	)		14,267,281		20,000,000		(7,311,984	)		12,688,016

Exhibit No.	Exhibit Description
99.1	Press Release dated August 16, 2011

The members of the Board of Directors and executive officers of the Company have discussed the matters disclosed herein with the Independent Accountant.

~~The~~Concurrent ~~information~~with ~~set~~the ~~forth~~filing ~~under Items 8.01~~ of this Form 8-K ~~and Exhibit 99.1 attached hereto are furnished and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934~~, ~~and shall not be deemed incorporated by reference in any filing with~~ the ~~Securities~~Company ~~and~~has ~~Exchange~~filed ~~Commission~~amendment ~~under~~number ~~the~~2 ~~Securities~~to ~~Exchange~~Form ~~Act~~10-Q ofto ~~1934~~restate or the ~~Securities~~financial ~~Act~~statements ofpreviously ~~1933,~~included ~~whether made before or after the date hereof and irrespective of any general incorporation by reference language in any filing~~therein.

~~Portions~~(c) The ~~of this report constitute “forward-looking statements” defined by federal law. Although the~~ Company ~~believes~~has any such statements are based on reasonable assumptions, there is no assurance that the actual outcomes will not be materially different. Any such statements are made in reliance on the “safe harbor” protections provided ~~under~~a ~~the~~copy ~~Private Securities Litigation Reform Act~~ of ~~1995.~~this ~~Additional~~disclosure ~~information about issues that could lead~~ to ~~material~~its ~~changes~~Independent inAccountant, ~~the~~and ~~Company’s performance is contained in~~ the ~~Company’s~~Independent ~~filings~~Accountant ~~with~~has ~~the~~provided ~~Securities~~its ~~and~~response ~~Exchange~~which ~~Commission~~is ~~and~~filed ~~may~~as beExhibit ~~accessed at www~~7.~~sec~~1.~~gov.~~

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

7.1 Correspondence from Burr Pilger Mayer, Inc. regarding non-reliance on a previously completed interim review.

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.

	SOONER HOLDINGS INC.,
	a Oklahoma Corporation
Dated: August 16, 2011	/s/Ang Kang Han
	Ang Kang Han, President

	Sooner Holdings, Inc. an Oklahoma Corporation


Dated: October 7, 2011	Ang Kang Han President

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