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~~ event Reported): ~~April~~November 129, ~~2011~~2012

Greatmat Technology Corporation

(Exact name of registrant as specified in its charter)

Nevada	000-53481	68-0681042
Cayman Islands	000-53481	N/A
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(IRS Employer Identification No.)

Room ~~2102~~3202-03, 2132/F, ~~Kingsfield Centre~~

~~18-20~~148 ~~Shell~~Electric ~~Street~~Road, North Point, Hong Kong

(Address of principal executive offices)

Telephone – 852-2891-2111

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):

o ¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o ¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a -12)

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~~ITEM 4.~~02. Non-Reliance~~01 onCHANGES ~~Previously~~IN ~~Issued~~REGISTRANT’S ~~Financial~~CERTIFYING ~~Statements or a Related Audit Report or Completed Interim Review.~~ACCOUNTANT

~~On April 1, 2011, and as a result of the preparation of annual financial statements for 2010 for Greatmat Technology Corporation~~ (~~the “Company”~~a), ~~the~~Resignation ~~Company’s Board~~ of ~~Directors~~independent ~~determined~~registered ~~that~~public the unaudited consolidated financial statements of its recently acquired subsidiary Greatmat Holdings Limited and subsidiaries for the six months ended June 30, 2010 and the nine months ended September 30, 2010 and the related pro forma financial information of the Company as of and for the six months ended June 30, 2010 and the nine months ended September 30, 2010, each contained in the Company’s Current Report on Form 8-K/A as filed with the Securities and Exchange Commission (“SEC”) on January 10, 2011 (the “Form 8-K/A”), should no longer be relied upon as a result of certain errors contained therein.accounting firm

The ~~Company~~Board isof ~~preparing~~Directors an amended report for the Form 8-K/A, which will include restated financial statements, and will file that amended report with the SEC as soon as practicable when it is completed. The errors which will be corrected in the restated financial statements mainly reflect the fact that certain sales and cost of ~~sales~~Greatmat ~~figures~~Technology ~~were~~Corporation ~~not presented in~~ (the ~~proper quarters. The~~ “Company”) ~~will~~received ~~restate~~a ~~the~~resignation ~~balance~~letter ~~sheets,~~dated ~~statements~~December ~~of income~~23, ~~shareholders’~~2011 ~~equity~~from ~~and~~Holtz ~~cash~~Rubenstein ~~flow~~Reminick ~~for~~LLP ~~the periods ended June 30~~(“HRR”), as ~~2010 and September 30, 2010 to reflect~~ the ~~corrected figures. The relevant restatements will also be reflected in the~~ Company’s ~~restated~~independent ~~pro~~registered ~~forma~~public ~~financial~~accounting ~~statements for these periods~~firm. ~~The~~ ~~Company~~On isNovember ~~currently~~29, ~~reviewing~~2012, the ~~annual~~Board ~~December~~of ~~31,~~Directors ~~2009~~approved ~~consolidated financial statements for Greatmat Holdings Limited and subsidiaries included in~~ the resignation ~~Form~~of ~~8-K/A and has not yet determined whether such annual financial statements will need to be restated as well~~HRR.

~~The~~HRR ~~Company’s~~did ~~board~~not ofissue ~~directors~~any ~~has~~report ~~discussed~~on the ~~forgoing matters with the~~ Company’s ~~Chief Financial Officer and its current and prior independent registered public accounting firms~~financial statements. The Company anticipates that its review of the issues described in this Current Report will result in the Company being unable to prepare its Annual Report on Form 10-K for the year ended December 31, 2010 by the April 15, 2011 extended due date.

~~SIGNATURES~~During the engagement period, March 2, 2011 through the date of this Current Report, there have been no (i) disagreements with HRR on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to HRR’s satisfaction, would have caused HRR to make reference to the subject matter of the disagreement(s) in connection with its reports; or (ii) “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K, other than the following stated in the resignation letter of HRR: “Due to scope limitations we (HRR) encountered, related to the lack of documentation to support historical balances, we (HRR) were unable to complete our (HRR’s) audit of financial statements of Greatmat Technology Corporation for the year ended December 31, 2010.” However, the Company is taking steps to provide the historical balances and working papers to the successor auditor to complete the audit of the financial statements. The Company has authorized HRR to respond fully regarding the inquiries of the successor auditor to complete the audit of the financial statements.

~~Pursuant~~The toCompany ~~the~~provided ~~requirements~~HRR with a copy of the above disclosures and requested that HRR furnish the Company with a letter addressed to the Securities and Exchange ~~Act~~Commission ofstating ~~1934,~~whether or not it agrees with the ~~registrant~~above ~~has~~statement. ~~duly~~A ~~caused~~copy ~~this~~of ~~report~~HRR’s toletter, bedated ~~signed~~December on7, ~~its~~2012 ~~behalf~~is byfiled ~~the~~as ~~undersigned~~Exhibit ~~hereunto~~16.1 ~~duly~~to ~~authorized~~this Current Report on Form 8-K.

~~Date:~~(b) ~~April~~New 6,independent ~~2011~~registered public accounting firm

~~Greatmat~~On ~~Technology~~November ~~Corporation~~29, 2012, the Board of Directors of Company approved the engagement of Albert Wong & Co. (~~Registrant~~“AWC”), ~~/s/~~the ~~Simon~~former ~~Chi~~auditor ~~Keung~~of ~~Fung~~the *SignatureCompany, ~~Chief~~as ~~Financial~~the ~~Officer~~Company’s ~~Title~~new independent registered public accounting firm.

AWC issued reports on the Company’s financial statements for the years ended July 31, 2010 and July 31, 2009, which did not contained adverse opinion or disclaimer of opinion or qualification or modification as to uncertainty, audit scope, or accounting principle other than the following: the report of AWC dated October 6, 2010 on the Company’s financial statements in the Form 10-K for the fiscal year ended July 31, 2010 and the report of AWC dated November 12, 2009 on the Company’s financial statements in the Form 10-K for the fiscal year ended July 31, 2009 each contained the qualification which noted that there was substantial doubt as to the Company’s ability to continue as a going concern.

During the period March 2, 2011 and through the date of the engagement with AWC, the Company has not consulted AWC regarding (i) the application of accounting principles to any specified transaction, either completed or proposed, (ii) the type of audit opinion that might be rendered on the Company’s financial statements, or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(d) Exhibits

Exhibit

No.

Description

16.1

Letter of Holtz Rubenstein Reminick LLP, dated December 7, 2012

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.

	Greatmat Technology Corporation

	By:	/s/ Chris Yun Sang So
		Chris Yun Sang So
Date: December 7, 2012		Chief Executive Officer

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