UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of The
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): July 21, 2008
STANDARD ENERGY CORPORATION
(Exact name of registrant as specified in its charter)
Utah 0-9336 87-0338149
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation
447 Bearcat Drive, Salt Lake City, Utah 84115
(Address of Principal executive office and zip code)
Registrant's telephone number, including area code:
(801) 364-9000
Not Applicable
(Former name or former address if changes 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:
____ 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 14(d)-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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ITEM 4.01 Changes in Registrant's Certifying Accountant
(a) Effective July 21, 2008, HJ & Associates, LLC ("HJ"),
resigned as the independent registered public accounting firm of
Standard Energy Corporation (the "Registrant").
The reports of HJ on the financial statements of the
Registrant as of and for the years ended March 31, 2008 and 2007
did not contain an adverse opinion or a disclaimer of opinion,
nor were they qualified or modified as to uncertainty, audit
scope or accounting principles, except for the addition of an
explanatory paragraph expressing substantial doubt about the
Registrants ability to continue as a going concern.
During the years ended March 31, 2008, 2007 and through July
21, 2008, there were no disagreements with HJ on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedure which disagreements,
if not resolved to the satisfaction of HJ, would have caused HJ
to make reference to the subject matter of the disagreement in
its reports on the Registrant's financial statements for such
periods.
There were no reportable events during the years ended March
31, 2008 and 2007 or the subsequent interim period through July
21, 2008, including the appointment of a new auditor.
The Registrant has requested that HJ furnish it with a
letter addressed to the Securities and Exchange Commission
stating whether or not it agrees with the above statements. A
copy of such letter, dated August 1, 2008 is filed herewith as
Exhibit 16.
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.
STANDARD ENERGY CORPORATION
By:/s/Dean W. Rowell
Dean W. Rowell, President
Date: August 1, 2008
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EXHIBIT 16
August 1, 2008
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the statements of Standard Energy Corporation
pertaining to our firm included under Item 4.01 of Form 8-K dated
August 1, 2008 and agree with such statements as they pertain to
our firm.
Sincerely,
/s/HJ & Associates
HJ & Associates, LLC
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