UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d) off The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): February 2524, 2010

DANA RESOURCES

(Exact name of registrant as specified in charter)


Wyoming	333-138471	N/A
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

810 Malecon Cisneros

Miraflores, Lima Peru

R5 18

(Address of principal executive offices)

(Zip Code)

380 44 331 6201

Registrant’s telephone number

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 CFR 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 34.0201.

~~Unregistered~~Changes ~~Sales~~In ofRegistrant's ~~Equity~~Certifying ~~Securities~~Accountant.

~~Between~~(a) On February 1824, 2010, ~~and~~the ~~February~~Board ~~25,~~of ~~2010~~Directors of Dana Resources (the “~~Company~~Registrant”) ~~issued~~received annotice ~~aggregate~~from ofDe ~~30,000,000~~Joya ~~common~~Griffith ~~shares~~& ~~(the~~Company, LLC (“~~Shares~~De Joya Griffith”) tothat ~~various~~it ~~stockholders. The~~has ~~Shares~~resigned ~~were issued~~ as ~~repayment~~the ofRegistrant’s ~~amounts~~independent ~~due~~registered topublic ~~the~~accounting ~~stockholders~~firm. The ~~Shares~~Board ~~were~~of ~~issued~~Directors inof ~~reliance upon~~ the ~~exemptions~~Registrant ~~from~~approved of the ~~registration~~resignation ~~requirements~~ of ~~the~~De ~~Securities~~Joya ~~Act~~Griffith ofon ~~1933,~~the assame ~~amended,~~date. None ~~afforded~~of the ~~Company~~reports ~~under~~of ~~Regulation~~De SJoya asGriffith on the ~~securities~~Registrant's ~~were~~financial ~~issued~~statements infor aneither ~~"offshore~~of ~~transaction",~~the aspast ~~defined~~two inyears ~~Rule~~or ~~902(h)~~subsequent ofinterim ~~Regulation~~period ~~and~~contained ~~the~~an ~~Company~~adverse ~~did~~opinion ~~not~~or ~~engage~~disclaimer inof ~~any~~opinion, ~~directed~~or ~~selling~~was ~~efforts,~~qualified asor ~~defined~~modified inas ~~Regulation~~to Suncertainty, inaudit ~~the~~scope ~~United~~or ~~States~~accounting inprinciples, ~~connection~~except ~~with~~that the ~~sale~~Registrant's ofaudited ~~the~~financial ~~securities. Each~~statements ~~stockholder~~contained ~~was~~in ~~not~~its aForm ~~U.S.~~10-K ~~person,~~for asthe ~~defined~~fiscal inyear ~~Regulation~~ended SJune 30, ~~and~~2009 ~~was~~contained ~~not~~a ~~acquiring~~going ~~the~~concern ~~securities~~qualification ~~for~~in the ~~account~~Registrant's oraudited ~~benefit~~financial ~~of a U~~statements.~~S. person.~~

~~SIGNATURES~~During the Registrant's two most recent fiscal years and the subsequent interim periods thereto, there were no disagreements with De Joya Griffith whether or not resolved, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to De Joya Griffith’s satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its report on the registrant's financial statements.

~~Pursuant~~The toRegistrant ~~the~~has ~~requirements~~requested ofthat ~~the~~De ~~Securities~~Joya ~~Exchange~~Griffith ~~Act~~furnish ofit ~~1934,~~with ~~the~~a ~~Registrant~~letter ~~has~~addressed ~~duly~~to ~~caused~~the ~~this~~Securities ~~report~~and toExchange beCommission ~~signed~~stating onwhether ~~its~~it ~~behalf~~agrees bywith the ~~undersigned~~above ~~hereunto~~statements. The ~~duly~~letter ~~authorized~~is attached as an exhibit to this Form 8-K.

		Dana Resources
Date: February 25, 2010		By: /s/ Len De Melt
		Len De Melt, President

Item 9.01.

Financial Statements and Exhibits

The following exhibit is furnished pursuant to Item 9.01 of Form 8-K:

16.1

Letter from De Joya Griffith & Company, LLC dated March 1, 2010 to the Securities and Exchange Commission.

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.


		DANA RESOURCES

Date: March 2, 2010		By: /s/ Len De Melt
		Len De Melt, President

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