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~~February 813, ~~2012~~2013

EASTERN RESOURCES, INC.

(Exact name of registrant as specified in its charter)

Delaware		333-149850		45-0582098
(State or other jurisdiction of incorporation)		(Commission File Number)		(I.R.S. Employer Identification No.)

1610 Wynkoop Street, Suite 400

Denver, CO 80202

(Address of principal executive offices)

(303) 893-2334

(Registrant’s telephone number, including area code)

(Former name and 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 (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 47.01. ~~Changes~~Regulation inFD ~~Registrant’s Certifying Accountant~~Disclosure.

On ~~August~~February 813, ~~2012~~2013, ~~the Board of Directors of~~ Eastern Resources, Inc. (the “~~Registrant~~Company”) ~~dismissed~~issued ~~Sherb~~a &press ~~Co.,~~release ~~LLP,~~to asannounce ~~the~~that ~~Registrant’s~~it ~~independent registered~~has ~~public~~executed ~~accountants,~~an ~~and~~advisory ~~the~~agreement ~~Board~~with ofan ~~Directors~~investment bank. ~~approved~~A ~~the~~copy ~~engagement~~ of ~~Ehrhardt~~the ~~Keefe~~press ~~Steiner~~release &is ~~Hottman~~attached PChereto ~~to serve~~ as ~~the~~Exhibit ~~Registrant’s independent registered public accountants~~99.1 ~~Ehrhardt~~and ~~Keefe~~is ~~Steiner~~incorporated &herein ~~Hottman~~by ~~PC was engaged on August 8, 2012~~reference.

~~Sherb~~The &information ~~Co.,~~in ~~LLP~~this ~~issued~~Item ~~its~~7.01 ~~audit~~and Exhibit ~~report~~99.1 onis ~~the~~being ~~consolidated~~furnished ~~financial~~herewith ~~statements~~and ofshall ~~the~~not ~~Registrant~~be deemed “filed” for purposes of Section 18 of the ~~years~~Securities ~~ended~~Exchange Act ~~December~~of 311934, ~~2011~~as ~~and~~amended ~~2010;~~(the ~~their~~“Exchange ~~report on~~Act”), ~~the~~or ~~consolidated~~otherwise ~~financial~~subject ~~statements~~to the liabilities of ~~the~~that ~~Registrant~~section, ~~for~~nor shall such information be deemed incorporated by reference into any filing under the ~~year~~Securities ~~ended~~Act ~~December~~of 311933, ~~2011~~as amended, ~~included~~or anthe ~~explanatory~~Exchange ~~paragraph~~Act, except as toexpressly ~~the~~set ~~Registrant’s~~forth ~~ability~~by tospecific ~~continue~~reference asin asuch ~~going concern~~filing.

Other than the going concern uncertainty described above, the audit report of Sherb & Co., LLP on the consolidated financial statements of the Registrant for the years ended December 31, 2011 and 2010, contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the two fiscal years ended December 31, 2011, and through the date of the dismissal of Sherb & Co., LLP, there have been no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) with Sherb & Co., LLP on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Sherb & Co., LLP would have caused them to make reference thereto in their report on the consolidated financial statements for such years.

During the two fiscal years ended December 31, 2011, and through the date of the dismissal of Sherb & Co., LLP, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

The Registrant requested Sherb & Co., LLP to furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. The requested letter has been furnished and is filed herewith as Exhibit 16.1.

During the two fiscal years ended December 31, 2011, and through the date of the engagement of Ehrhardt Keefe Steiner & Hottman PC, neither the Registrant nor anyone on its behalf has consulted with Ehrhardt Keefe Steiner & Hottman PC regarding either:

· The application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Registrant’s financial statements, and neither was a written report provided to the Registrant nor was oral advice provided that Ehrhardt Keefe Steiner & Hottman PC concluded was an important factor considered by the Registrant in reaching a decision as to an accounting, auditing, or financial reporting issue; or

· Any matter that was either the subject of a disagreement or a reportable event, as each term is defined in Items 304(a)(1)(iv) or (v) of Regulation S-K, respectively.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

~~The~~99.1 ~~following~~Press ~~exhibit~~Release isdated ~~filed~~February as13, ~~a part of this report:~~2013

Exhibit No.		Description
16.1		Letter from Sherb & Co., LLP, dated August 9, 2012, to the Securities and Exchange Commission regarding statements included in this Form 8-K

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.

	EASTERN RESOURCES, Inc.
Dated: August 10, 2012	By:	/s/Patrick W.M. Imeson
Dated: February 19, 2013	By:	/s/ Patrick W.M. Imeson
	Name: Patrick W.M. Imeson
		Name: Patrick W.M. Imeson Title: Chief Executive Officer
	Title: Chief Executive Officer

EXHIBIT INDEX

Exhibit No.		Description
16.1		Letter from Sherb & Co., LLP, dated August 9, 2012, to the Securities and Exchange Commission regarding statements included in this Form 8-K

Filing Compare · Eastern Resources, Inc.