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): September 171, 2012

__________________________________________

LAIDLAW ENERGY GROUP, INC.

(Exact name of registrant as specified in its charter)

__________________________________________

New York

(State or other jurisdiction
of incorporation)

000-54580

(Commission File Number)

16-1485218

(I.R.S. Employer
Identification Number)

90 John Street, 4th Floor

New York, New York 10038

(Address of principal executive offices and zip code)

(212) 480-8400

(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:

¨ 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 41.01. ~~Changes~~Entry ininto ~~Registrant’s~~a ~~Certifying~~Material ~~Accountant~~Definitive Agreement.

On September 17 1, 2012, Laidlaw Energy Group, Inc. (the “Company”) ~~dismissed~~entered ~~Marcum~~into ~~LLP~~a asSecond ~~the~~Amendment ~~Company’s~~to ~~independent~~Lease ~~registered~~Agreement associated with its Susanville, California ~~public~~property ~~accounting~~(the ~~firm.~~“Susanville ~~The~~Property”), ~~decision~~pursuant to ~~change~~which: ~~accountants~~(a) the premises were reduced from 40 acres to 20 acres; (b) the monthly rent was ~~recommended~~reduced to $12,500 ~~approved~~from ~~and~~$20,000 ~~ratified~~(with no monthly rent being credited toward the purchase option referred to bybelow); and (c) the ~~Company's~~term ~~Board~~was ofextended ~~Directors~~two onyears ~~September~~to 17January 30, ~~2012~~2015.

~~The~~On ~~report~~September of1, ~~Marcum~~2012, ~~LLP on~~ the Company’s entered ~~financial~~into ~~statements~~an ~~for~~amendment to the ~~years~~purchase ~~ended~~option ~~December~~associated 31with the Susanville Property, ~~2010~~pursuant ~~and~~to ~~2011~~which: ~~did~~(a) ~~not~~the ~~contain~~premises anwere ~~adverse~~reduced from ~~opinion~~40 oracres ~~disclaimer~~to of20 ~~opinion~~acres; (b) the term was extended two years to January 30, 2015; and ~~were~~(c) ~~not~~the ~~qualified~~option orto ~~modified~~purchase asthe reduced 20 acres carries a price equal to ~~uncertainty,~~approximately ~~audit~~$1.75 ~~scope~~million orin ~~accounting~~the ~~principles~~aggregate, ~~except~~reduced ~~that~~by ~~such~~(i) ~~report~~the on$100,000 ~~the~~originally ~~Company’s~~paid by ~~financial~~the ~~statements~~former lessee for the ~~years~~purchase ~~ended~~option, ~~December~~(ii) 31the sum of $5,000 ~~2010~~per ~~and~~month ~~2011~~of ~~contained~~rent anpaid ~~explanatory~~from ~~statement~~November ~~noting~~1, ~~that~~2011 ~~there~~until ~~was~~August ~~substantial~~2011 ~~doubt~~(which aswould toequal ~~the~~$50,000) ~~Company’s~~and ~~ability~~(iii) 50% of all rent payments made prior to ~~continue~~November as1, 2011 by the former lessee (or $337,500) for a ~~going~~net ~~concern~~purchase price of approximately $1,260,000.

In connection with the Company’s two most recent fiscal year audits and any subsequent interim period preceding the dismissal of Marcum LLP, there were: (a) no “disagreements” as defined in Item 304(a)(1)(iv) of Regulation S-K with Marcum LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Marcum LLP, would have caused it to make reference to the subject matter of the disagreement in connection with its report; and (b) no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K.SIGNATURES

~~The~~Pursuant ~~Company~~to ~~has~~the ~~provided~~requirements ~~Marcum LLP with a copy~~ of the ~~above disclosures and requested that it furnish the Company with a letter addressed to the~~ Securities ~~and~~ Exchange ~~Commission~~Act ~~stating~~of ~~whether~~1934, itas ~~agrees~~amended, ~~with~~ the ~~above~~registrant ~~statements.~~has Aduly ~~copy~~caused ofthis ~~Marcum~~report ~~LLP’s~~to ~~letter~~be ~~dated~~signed ~~September 21,~~on ~~2012~~its isbehalf ~~attached~~by asthe ~~Exhibit~~undersigned ~~16.1~~hereunto duly ~~to this Form 8-K~~authorized.

On September 19, 2012, the Company engaged Drake & Klein CPAs (“Drake & Klein”) as the Company’s independent registered public accounting firm. The decision to engage Drake & Klein was recommended, approved and ratified by the Company's Board of Directors on September 19, 2012.


		Laidlaw Energy Group, Inc.

Date: October 4, 2012		By: /s/ Michael Bartoszek
		Name: Michael Bartoszek Title: Chief Executive Officer

No consultations occurred between the Company and Drake & Klein during the two most recent fiscal years and any subsequent interim period prior to Drake & Klein’s appointment regarding either: (i) the application of accounting principles to a specific completed or contemplated transaction, the type of audit opinion that might be rendered on the Company’s financial statements, or other information provided that was considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue, or (ii) any matter that was the subject of disagreement (as defined in Item 304(a)(2)(iv)) or a reportable event (as defined in Item 304(a)(1)(v)).

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

Exhibit Number		Description of Exhibit
16.01		Letter from Marcum LLP to the Securities and Exchange Commission regarding change in certifying accountant dated September 21, 2012

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	Laidlaw Energy Group, Inc.
Date: September 21, 2012	By:	/s/ Michael Bartoszek
	Name: Title:	Michael Bartoszek Chief Executive Officer

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