UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

_________________

FORM 8-K/A

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

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Date of Report (Date of earliest event reported): October 12, 2010

VOLCAN HOLDINGS, INC.

(Exact Name of Registrant as Specified in Charter)

Delaware		333-141505		98-0554790
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

Level 34, 50 Bridge Street Sydney, Australia		2000
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: +61-2-8216-0777

(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:

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 DFR 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 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.

On October 14, 2010, Volcan Holdings, Inc. (“Volcan” or the “Company”) filed a Form 8-K, which stated that its previously issued audited consolidated financial statements as of and for the fiscal year ended June 30, 2009 would be restated in a Form 10-K/A as of and for the year ended June 30, 2009. In lieu of filing such Form 10-K/A, on December 21, 2010, the Company filed its Form 10-K for the fiscal year ended June 30, 2010, which contains the restated audited consolidated financial statements as of and for the fiscal year ended June 30, 2009.

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.

	VOLCAN HOLDINGS, INC.

Dated: December 21, 2010	By:	/s/ Pnina Feldman
		Name: Pnina Feldman
		Title: President

Volcan Holdings, Inc. 8-K/A