SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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): March 28, 2011

USA SYNTHETIC FUEL CORPORATION
(Exact name of registrant as specified in its charter)


DELAWARE
000-54044
13-3995258
(State or Other Jurisdiction of
(Commission File Number)
(IRS Employer
Incorporation or Organization)
 
Identification Number)

 
312 Walnut Street, Suite 1600, Cincinnati, Ohio 45202
(Address of principal executive office)


Registrant's telephone number, including area code: (513) 762-7870


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)
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 4.01. Changes in Registrant’s Certifying Accountant.


(b) Engagement of New Independent Registered Public Accounting Firm.

On March 28, 2011, USA Synthetic Fuel Corporation’s (the “Company”) Board of Directors approved the selection of, and re-engaged, Killman, Murrell & Company P.C. (“Killman Murrell”) as its independent registered public accounting firm for the Company's financial statements.

 





SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunder duly authorized.

Dated: March 29, 2011


USA SYNTHETIC FUEL CORPORATION

By: /S/ Harry H. Graves
Harry H. Graves
Chairman