UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT Pursuant to Section 13 ORor 15(d) of ~~The~~the Securities Exchange Act of 1934

Date of Report (date of earliest event reported): ~~October~~February 920, ~~2012~~2013

~~CHINA~~ __________CHINA ENERGY ~~CORPORATION~~CORPORATION__________

(Exact name of registrant as specified in its charter)

Nevada	000-52409	98-0522950
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)
No. 57 Xinhua East Street Hohhot, Inner Mongolia, People’s Republic of China		010010
(Address of principal executive offices)		(Zip Code)
86-471-466-8870
(Registrant’s telephone number, including area code)
N/A
(Former name or 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)).

INFORMATION TO BE INCLUDED IN THE REPORT

Item 48.0201 ~~Non-Reliance~~Other ~~on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review~~Events

On ~~October~~February 920, ~~2012~~2013, ~~China Energy Corporation (~~the “ Company”) ~~was~~filed ~~notified~~a bySchedule ~~Wei,~~13E-3 ~~Wei~~with the &Securities ~~Co.,~~and ~~LLP,~~Exchange ~~the~~Commission ~~Company’s~~as ~~independent~~part ~~registered~~of ~~accounting~~a ~~firm (“WW”),~~process ~~that~~to permit the ~~previously~~Company ~~issued~~to ~~unaudited~~terminate ~~interim~~operating ~~financial~~as ~~statements~~a ~~contained~~“reporting company” inunder the ~~Company’s Quarterly~~Securities ~~Reports~~Exchange ~~for~~Act ~~the~~of ~~quarters~~1934. ~~ended~~The ~~February~~Company’s ~~29,~~Board ~~2012~~of Directors and ~~May~~stockholders ~~31,~~holding ~~2012~~in ~~(the “Financial Statements”) should~~excess noof ~~longer~~63.9% ~~be relied upon because~~ of ~~errors~~the ~~contained~~issued ~~therein~~ and ~~that~~outstanding ~~the~~common ~~Financial~~stock ~~Statements~~of ~~should~~the beCompany ~~restated.~~have ~~The~~voted ~~errors resulted~~ in ~~(1)~~favor ~~an overstatement~~ of ~~inventory~~a ~~and~~reverse anstock ~~overstatement~~split of ~~net~~one ~~income~~share for ~~the~~ ~~first~~each ~~and~~12,000,000 ~~second~~shares ~~quarters~~ of the ~~fiscal~~Company’s ~~year~~common ~~ending~~stock onpresently ~~November~~issued ~~30, 2012~~ and ~~(2)~~outstanding, anwith ~~overstatement~~a incash ~~revenue~~payment ~~for~~of ~~the~~$0.14 ~~three~~per pre-split ~~and~~share ~~six~~to ~~months~~those ~~ended~~stockholders ~~May~~who ~~31,~~own ~~2012.~~of ~~The~~record ~~Company~~or ~~has~~beneficially ~~determined~~fewer ~~that~~than ~~these~~12,000,000 ~~accounting~~pre-split ~~errors~~shares ~~did~~of ~~not result from any changes in~~ the Company’s ~~internal~~common stock. ~~accounting~~This ~~policies,~~process ~~and~~is expected to reduce the ~~Company~~number ~~has~~of norecord ~~evidence~~stockholders ~~that~~in the ~~errors~~Company ~~resulted~~to ~~from~~one. ~~any~~An ~~fraud~~Information orStatement setting ~~intentional~~forth ~~misconduct.~~this ~~The~~transaction ~~Board~~will ofbe ~~Directors~~made isavailable ~~overseeing~~to ~~the~~all ~~Company’s~~stockholders. ~~reinforcement~~No ofproxies ~~its~~are ~~internal~~being ~~controls~~solicited ~~to see~~in ~~that~~connection ~~these~~with ~~types~~this oftransaction since ~~errors~~requisite dostockholder ~~not~~approval ~~occur~~has inbeen ~~the future~~obtained.

The inventory overstatement appears to be the result of an error in inter-company elimination entry during consolidation relating to inter-company sales and purchases of coal between the Company’s coal mine and trading divisions. The overstatement of revenue was the result of the Company’s failure to properly calculate the governmental heat subsidy to be received by the Company in the quarter ended May 31, 2012. The errors resulted in (i) an overstatement of inventory as of February 29, 2012 and May 31, 2012 of approximately $3,379,000 and $5,281,000, respectively, (ii) an overstatement of the net income for the three months ended February 29, 2012 and for the six months ended May 31, 2012 of approximately $3,364,000 and $6,263,000, respectively, and (iii) an overstatement of revenue for the three months ended May 31, 2012 of approximately $939,000. Accordingly, the Company intends to file on or about October 31, 2012 with the Securities and Exchange Commission (the “SEC”) amended and restated Quarterly Reports on Form 10-Q/A for the first and second quarters of the year ending November 30, 2012.SIGNATURES

~~The~~Pursuant ~~Company~~to ~~has provided WW with a copy of this Form 8-K representing~~ the ~~Company's response to Item 4.02(b)~~ requirements of ~~Form 8-K on~~ the ~~same~~Securities ~~day~~Exchange asAct ~~the filing~~ of ~~this~~1934, ~~Report on Form 8-K with~~ the ~~SEC.~~registrant ~~The Company~~ has ~~requested~~duly ~~that~~caused WWthis ~~furnish~~report ~~the Company with a letter addressed~~ to ~~the~~be ~~SEC~~signed ~~stating~~on ~~whether~~its WWbehalf ~~agrees with the statements made~~ by the ~~Company in response to Item 4.02(b) and, if not, stating the respects in which it does not agree. The Company will amend~~undersigned ~~this~~hereunto ~~Form~~duly ~~8-K by filing WW’s letter as an exhibit to the filed Form 8-K no later than two business days after the Company's receipt of the letter from WW as described in this paragraph~~authorized.

SIGNATURES

	CHINA ENERGY CORPORATION


Date: February 21, 2013	By:	/s/ Wenxiang Ding
	Name:	Wenxiang Ding
	Title:	Chief Executive Officer

~~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.~~2

CHINA ENERGY CORPORATION Date: October 19, 2012 By: /s/ Wenxiang Ding__________ Name: Wenxiang Ding Title: Chief Executive Officer

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