UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

~~WASHINGTON~~Washington, DCD.C. 20549

FORM 8-K

CURRENT REPORT ~~PURSUANT~~

TOPursuant ~~SECTION~~to Section 13 OR 15(Dd) OFof ~~THE~~the Securities Exchange Act of 1934

~~SECURITIES~~Date ~~EXCHANGE~~of ~~ACT~~Report OF(Date ~~1934~~of earliest event reported): January 10, 2013

~~Date~~Solar ofAcquisition ~~Report~~Corp. (~~Date~~Exact name of ~~earliest~~registrant ~~event~~as ~~reported): April~~specified 1in ~~2011~~its charter)

Solar Acquisition Corp



FL	000-5225	20-5080271
(state or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification Number)

(Exact name of registrant as specified in its charter)



215 Dino Drive Ann Arbor MI		48103
(address of principal executive offices)		(zip code)

~~Florida~~(734) 320-7628 (~~State~~registrant’s ortelephone ~~Other~~number, ~~Jurisdiction~~including ofarea ~~Incorporation~~code)

000-24835		20-5080271
(Commission File Number)		(IRS Employer Identification Number)

Not Applicable

(former name or former address, if changed since last report)

215 Dino Drive Ann Arbor, MI 48103 (Address of Principal Executive Offices) 734-320-7628 (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):

o[ ] 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))

oFORWARD ~~Soliciting~~LOOKING ~~material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14-12)~~STATEMENTS

oITEM ~~Pre-commencement~~4.01. ~~communications~~Changes ~~pursuant~~in toRegistrant’s ~~Rule~~Certifying ~~14d-2(b) under the Exchange Act (17CFR 240.14d-2(b))~~Accountant

~~o Pre-commencement communications pursuant to Rule 13-e-4~~(c1) ~~under~~Previous ~~the~~Independent ~~Exchange Act (17 CFR 240.13e-4(c))~~Auditors:

~~Item 4~~a.~~01 Changes in Registrant’s Certifying Accountant.~~

On ~~April~~January 110, ~~2010~~2013, ~~Solar~~the ~~Acquisition~~Company ~~Corp~~was ~~(1) Gruber~~informed &that ~~Company~~our registered independent public accountant, ~~LLC~~Peter ~~resigned~~Messineo, asCPA, ~~the~~of ~~Company’s independent~~Palm ~~accountant~~Harbor ~~due~~Florida (“PM”) declined to ~~reaching~~stand ~~the~~for ~~five~~re-appointment. PM ~~year~~has ~~limit~~merged ~~imposed~~his byfirm into the ~~Public~~registered ~~Company~~firm ~~Accounting~~of ~~Oversight~~Drake ~~Board.~~and ~~(2) The~~Klein ~~Company~~CPAs ~~retained~~PA, ~~Peter~~as ~~Messineo,~~stated ~~CPA~~in (~~“PM”~~2) ~~as its new independent accountants~~below.

Gruber & Company, LLC’s report on the financial statements of Solar Acquisition Corp for the years ended December 31, 2008 and 2009 did not contain an adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles, except that their reports for each of the years ended December 31, 2009and 2008 included an explanatory paragraph stating that the company was a development-stage company and had not yet begun operations nor raised any monies to fund such operationsb. ~~These factors raised substantial doubt as to the company's ability to continue as a going concern.~~

~~The~~PM's ~~resignation~~report ofon ~~Gruber~~the &financial ~~Company~~statements for the years ended December 31, ~~LLC~~2011 and 2010, and for the ~~decision~~period June 3, 2006 (date of inception) through December 31, 2011 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to ~~retain~~audit PMscope or accounting, except that the report contained an explanatory paragraph stating that there was ~~unanimously~~substantial ~~approved~~doubt byabout ~~Solar~~the ~~Acquisition~~Company’s ~~board~~ability ofto ~~directors~~continue as a going concern.

From the date of the last audited financial statements through the date of resignation Solar Acquisition Corp had no disagreements, whether or not resolved, with Gruber & Company, LLC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Gruber & Company’s satisfaction, would have caused Gruber & Company, LLC to make reference to the subject matter of the disagreement in connection with its reportc. ~~There were no events otherwise reportable under Item 304(a)(1)(iv) of Regulation S-B.~~

~~During~~Our Board of Directors participated in and approved the ~~two~~decision ~~most~~to ~~recent~~change ~~fiscal~~independent accountants. Through the period covered by the financial audit for the years ended December 31, 2011 and 2010 and including its review of ~~Solar~~financial ~~Acquisition~~statements ~~Corp~~of the quarterly periods through September 30, ~~Solar~~2012 ~~Acquisition~~there ~~Corp~~have ~~did~~been ~~not~~no ~~consult~~disagreements with PM ~~regarding~~on ~~the~~any ~~application~~matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to athe ~~specific~~satisfaction ~~completed~~of PM would have caused them to make reference thereto in their report on the financial statements. Through the interim period January 10, 2013 (the date of decline to stand for re-appointment of the former accountant), there have been no disagreements with PM on any matter of accounting principles or ~~contemplated~~practices, ~~transaction~~financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the ~~type~~satisfaction of ~~audit~~PM would ~~opinion~~have ~~that~~caused ~~might~~them beto ~~rendered~~make onreference ~~Solar~~thereto ~~Acquisition~~in ~~Corp’s~~their report on the financial statements.

~~Solar Acquisition Corp provided Gruber & Company, LLC with a copy of this report~~d. ~~Attached as Exhibit 16.1 is a copy of a letter from Gruber & Company, LLC agreeing with the statements made in this report.~~

~~Item~~We ~~9 Financial~~have ~~Statements~~authorized ~~and~~PM ~~Exhibits.~~to respond fully to the inquiries of the successor accountant

Exhibit No.		Description
16.1		Letter dated April 1, 20011, from Gruber & Company, LLC to the Securities and Exchange Commission

2During the years ended December 31, 2011 and 2010 and the interim period through January 10, 2013, there have been no reportable events with us as set forth in Item 304(a)(1)(iv) of Regulation S-K.

~~SIGNATURE~~f.

~~Pursuant~~The Company provided a copy of the foregoing disclosures to PM prior to the ~~requirements~~date of the filing of this Report and requested that PM furnish it with a letter addressed to the Securities & Exchange ~~Act~~Commission ofstating ~~1934,~~whether asor ~~amended,~~not ~~the~~it ~~Registrant~~agrees ~~has~~with ~~duly~~the ~~caused~~statements in this Report. toA becopy ~~signed~~of onsuch ~~its~~letter ~~behalf~~is byfiled ~~the~~as Exhibit ~~undersigned~~16.1 ~~hereunto~~to ~~duly~~this ~~authorized~~Form 8-K.

	Solar Acquisition Corp.
Dated: 4/1/2011	By:	/s/SS Peter Klamka
		Peter Klamka,
		Board Member

(2) New Independent Accountants:

3a.

On January 10, 2013, the Company engaged Drake, Klein, Messineo, CPAs PA (“DKM”) of Clearwater, Florida, as its new registered independent public accountant. During the years ended December 31, 2011 and 2010 and prior to December 24, 2012 (the date of the new engagement), we did not consult with DKM regarding (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Company’s financial statements by DKM, in either case where written or oral advice provided by DKM would be an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).

ITEM 9.01. Financial Statements and Exhibits.

None

Exhibits



NUMBER	EXHIBIT
16.1	Letter from Peter Messineo, CPA, dated January 10, 2013, regarding Change in Certifying Accountant. (Filed herewith.)

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.



	SOLAR ACQUISITION CORP.


Dated: January 10, 2013	/s/
	PETER KLAMKA
	Chief Executive Officer

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