UNITED STATES

SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report ( Date of earliest event reported ): September 3, 2010

AMAROK RESOURCES, INC.

(Exact Name of Registrant as Specified in its Charter)
 
 
Nevada     333-156594     98-0599925  


(State of Organization)     (Commission File Number)     (I.R.S. Employer  
        Identification No.)  

30021 Tomas Street Suite 300, Rancho Santa Margarita, California 92688 (Address of Principal Executive Offices)

(949) 682-7889
Registrants Telephone Number

.
(Former Name or Address of Registrant)

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:

[ ] 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))

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Section 4 – Matters Related to Accountants and Financial Statements Item 4.01. Changes in Registrant’s Certifying Accountant

  Dismissal of Independent Accountants

Effective as of September 3, 2010 (the “ Effective Date ”), M&K CPAS, PLLC (“ M&K ”) was dismissed as the independent registered public accounting firm of AMAROK RESOURCES, INC. hereinafter, the “ Registrant ”.

M&K’s report on the Registrant’s financial statements for the past two (2) fiscal years, as well as the subsequent interim period through the Effective Date, did not contain an adverse opinion or a disclaimer of opinion, and was not qualified as to uncertainty, audit scope, or accounting principles, with the exception of a modification indicating there was substantial doubt that the Registrant would continue as a “Going Concern”.

The dismissal of the independent registered public accountants was approved by the Registrant’s Board of Directors effective as of the Effective Date.

During the Registrant’s most recent two (2) fiscal years, as well as the subsequent interim period through the Effective Date, there were no disagreements on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to their satisfaction would have caused them to make reference in connection with their opinion to the subject matter of the disagreement.

During the Registrant’s most recent two (2) fiscal years, as well as the subsequent interim period through the Effective Date, M&K did not advise the Registrant of any of the matters identified in Item 304(a)(1)(v)(A) - (D) of Regulation S-K.

The Registrant has requested M&K to furnish a letter addressed to the SEC stating whether it agrees with the statements made by the Registrant and, if not, stating the respects in which it does not agree. A copy of the letter is attached hereto as Exhibit 16.1.

Appointment of New Independent Accountants

Effective as of the September 3, 2010, the Board of Directors of the Registrant approved the engagement of ROBISON, HILL & CO., (“ RH ”) as its independent registered public accounting firm to audit the Registrant’s financial statements. The Registrant did not consult RH on any matters described in Item 304(a)(2) of Regulation S-K during the Registrant’s two (2) most recent fiscal years or any subsequent interim period prior to engaging RH.

Section 9 – Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits
  Exhibits

Amarok Resources, Inc. includes herewith the following exhibits: 16.1 Auditor Letter M&K CPAS, PLLC, September 3, 2010

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S IGNATURES

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.

Amarok Resources, Inc.

Date: September 3, 2010
By: /s/ Ron Ruskowsky
Ron Ruskowsky
President, Treasurer and Director
Principal Executive Officer
Principal Financial Officer

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