UNITED ~~STATESSECURITIES~~STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

FORM 8-K

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

Date of Report (Date of Earliest ~~event~~Event Reported): ~~March~~April 1621, 2011 ~~(March 10, 2011)~~

GOOD EARTH LAND SALES COMPANY
(Exact name of registrant as specified in its charter)

Florida	333-139220	20-1993383
(State or other jurisdiction of	(Commission File Number)	(IRS Employer Identification No.)
incorporation or organization)

7217 First Avenue S. St. Petersburg, FL 33707 (Address of principal executive offices)

(727) 656-3092 (Registrant's telephone number, including area code)

________________________________________________
(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))

~~ITEM~~[ ] Soliciting ~~1.01~~material ~~ENTRY~~pursuant ~~INTO~~to ARule ~~MATERIAL~~14a-12 under ~~DEFINITIVE~~the ~~AGREEMENT~~Exchange Act (17 CFR 240.14a -12)

On[ ] Pre-commencement ~~March~~communications ~~10,~~pursuant ~~2011,~~to Rule ~~Good Earth Land Sales Company~~ 14d-2(~~the “Company”~~b) ~~and~~under ~~Ms. Petie Maguire,~~ the ~~Company’s~~Exchange ~~then~~Act ~~President,~~(17 ~~Chief~~CFR ~~Executive Officer~~240.14d ~~and sole director, entered into and consummated the transactions contemplated by a repurchase agreement~~ -2(~~the “Repurchase Agreement”~~b),) pursuant to which the Company re-purchased 1,118,000 shares of common stock held by Ms. Maguire for an aggregate purchase price of $385,000, net any outstanding liabilities of the Company as of the closing.

~~The~~[ ] Pre-commencement ~~consummation~~communications ofpursuant ~~the transactions contemplated by the Repurchase Agreement was a condition~~ to ~~the closing of that certain securities~~ ~~purchase~~Rule ~~agreement~~13e-4(c) byunder ~~and among~~ the ~~Company,~~Exchange ~~Tresor~~Act ~~Jewellery Group Limited, a BVI company~~ (~~“Tresor”)~~17 ~~and~~CFR Ms240.13e ~~Maguire as discussed in Item 3.02 of this report below.~~-4(c))

~~The~~Item ~~foregoing~~4.01. ~~description~~Changes ~~of the terms of the Repurchase Agreement is qualified~~ in ~~its~~Registrant’s ~~entirety~~Certifying ~~by reference to the provisions of the Repurchase Agreement filed as Exhibit 10.1 to this report, which is incorporated by reference herein.~~Accountant

~~ITEM~~(a) On 3April 21, 2011, the board of directors of Good Earth Land Sales (the “Company”) dismissed the Company’s independent registered public accounting firm, Randall N.02 ~~UNREGISTERED~~Drake, ~~SALES~~CPA, OFPA (“Randall ~~EQUITY~~Drake”). ~~SECURITIES~~

OnRandall ~~March~~Drake’s 9,reports ~~2011,~~on the Company’s ~~filed~~financial ~~a Current Report Form 8-K disclosing that on March 3~~statements, ~~2011 it entered into a securities purchase agreement~~ (for the ~~“Securities~~years ~~Purchase~~ended ~~Agreement”)~~December ~~with Tresor~~31, ~~pursuant~~2010 toand ~~which~~December 31, ~~the Company agreed to sell an aggregate of 19~~2009,~~800,000~~ ~~shares~~were ofqualified ~~its common stock par~~with ~~value,~~respect ~~$0.01 (the “Common Stock”)~~ to ~~Tresor for an aggregate purchase price of $385,000. On March 10, 2011,~~ the Company’s ~~and~~ability ~~Tresor~~to ~~consummated~~continue ~~the~~as ~~sale~~a ofgoing ~~the Common Stock~~concern.

~~The~~During ~~foregoing~~the ~~description~~years ofended December 31, 2010 and 2009 and through the ~~terms~~date of ~~the~~Randall ~~Securities~~Drake’s dismissal, there were (1) no disagreements with ~~Purchase~~Randall ~~Agreement~~Drake ison ~~qualified~~any inmatter ~~its~~of ~~entirety~~accounting byprinciples ~~reference~~or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the ~~provisions~~ satisfaction of ~~the~~Randall ~~Securities~~Drake, ~~Purchase~~would ~~Agreement~~have ~~filed~~caused asRandall Drake ~~Exhibit~~to ~~10.1~~make reference to the subject matter of the disagreements in connection with its reports on the Company’s financial statements, and (2) no reportable ~~Current~~events ~~Report~~of onthe ~~Form~~type ~~8-K~~described ~~filed~~in onparagraphs ~~March~~(A) 9,through ~~2011~~(D) of Item 304(a)(1)(v) of Regulation S-K.

~~ITEM~~The ~~5.01~~Company ~~CHANGES~~has INfurnished ~~CONTROL~~Randall OFDrake ~~REGISTRANT~~with a copy of this disclosure and requested Randall Drake to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company herein.

~~Reference~~A isletter ~~made~~from toRandall ~~the~~Drake, ~~disclosure~~dated ~~set~~April ~~forth~~22, ~~under Items 1.01 and 3.02 of this report~~2011, ~~which disclosure~~ is ~~incorporated~~filed ~~herein~~as Exhibit ~~by reference~~16. As1 ato ~~result~~this ofCurrent ~~the~~Report ~~closing~~on ofForm ~~the Securities Purchase Agreement and the Repurchase Agreement, Tresor now holds 99% of the Company’s outstanding capital stock resulting in a change in control of the Company~~8-K.

~~ITEM~~(b) Concurrent ~~5.02.~~with ~~DEPARTURE~~the OFdecision to ~~DIRECTORS~~dismiss ORRandall ~~CERTAIN~~Drake ~~OFFICERS;~~as ~~ELECTION~~the OFCompany’s ~~DIRECTORS;~~independent ~~APPOINTMENT~~registered OFpublic accounting ~~CERTAIN~~firm, ~~OFFICERS;~~the ~~COMPENSATORY~~board ~~ARRANGEMENTS~~of OFdirectors ~~CERTAIN~~of ~~OFFICERS~~the Company appointed UHY Vocation HK CPA Limited (“UHY”) as its independent registered public accounting firm.

InDuring ~~connection~~the ~~with~~years ~~the~~ended ~~closing~~December of31, ~~the~~2010 ~~securities~~and ~~purchase agreement~~2009, ~~Ms.~~and ~~Petie~~through its ~~Maguire~~appointment ~~resigned~~on ~~from~~April ~~her~~21, ~~position~~2011, asneither the Company’s ~~sole director~~nor ~~and~~anyone asacting on its behalf ~~President~~consulted ~~and~~UHY ~~Chief~~with ~~Executive~~respect ~~Officer~~to (i) the application of accounting principles to a specified transaction, ~~effective~~either completed or proposed, or the type ~~immediately.~~of ~~Ms.~~audit ~~Maguire’s~~opinion ~~resignation~~that asmight be rendered on its financial statements, and neither a ~~director~~written ofreport was provided to the Company or oral advice was ~~not~~provided inthat ~~connection~~UHY ~~with~~concluded ~~any~~was ~~disagreement~~an ~~with~~important factor considered by the Company onin reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement or reportable events set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K.

OnItem ~~the same day, Mr~~9.01 OuFinancial ~~Chu~~Statement ~~Pan was appointed as the Company’s President, Chief Executive Officer, Treasurer, Secretary~~ and ~~sole director, effective upon the effective date of Ms~~Exhibits. ~~Maguire’s resignation as sole director.~~

~~Mr.~~(d) ~~Ou Chu Pan, age 38, is the Chairman and founder of the Tresor Group~~Exhibits. Established almost 8 years ago, Tresor Group is designer, manufacturer and distributor of high-end jewellery. Tresor Group’s headquarters is located in Beijing, China, its processing unit is located in Singapore, and it operates retail outlets in both China and Singapore. Currently, Mr. Ou is attending the Doctorate of Business Administration program at Quinnipiac University. He is also a Visiting Researcher appointed by the Centre of Laws of Environmental Resources and Energies of the Fudan University in Shanghai, China as well as the Vice Chairman of the World Eminence Chinese Business Association, China

- 2 -

Exhibit	Description
Number
16.1	Letter from Randall N. Drake, CPA, PA, dated April 22, 2011

~~ITEM~~SIGNATURE ~~9.01 FINANCIAL STATEMENTS AND EXHIBITS~~

~~(d)~~Pursuant ~~Exhibits~~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.

Exhibit No.		Description
	GOOD EARTH LAND SALES COMPANY
10.1		Repurchase Agreement, dated March 10, 2011, by and between the Company and Petie Maguire.
Date: April 22, 2011	By: /s/ Ou, Chu Pan
	Ou, Chu Pan
	Chief Executive Officer

-EXHIBIT ~~3 -~~ INDEX

SIGNATURES

Exhibit	Description
Number
16.1	Letter from Randall N. Drake, CPA, PA, dated April 22, 2011

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.

	GOOD EARTH LAND SALES COMPANY
	By: /s/ Ou Chu Pan
	Ou Chu Pan
	Chief Executive Officer
Dated: March 16, 2011

EXHIBIT INDEX

Exhibit No.		Description
10.1		Repurchase Agreement, dated March 10, 2011, by and between the Company and Petie Maguire.

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