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<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">UNITED STATES</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">CURRENT REPORT</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">Pursuant to Section 13 OR 15(d) of the
Securities Exchange Act of 1934</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">Date of report (Date of earliest event
reported) February 6, 2012 &nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">--------------</P>

<P STYLE="font: 10pt/18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>FIRST CORPORATION</U></B></P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name of Small Business issuer in its charter)</P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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    <TD STYLE="width: 34%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; font-weight: bold; text-decoration: underline; text-align: center">COLORADO</TD>
    <TD STYLE="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; font-weight: bold; text-decoration: underline; text-align: center">0-52724</TD>
    <TD STYLE="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; font-weight: bold; text-decoration: underline; text-align: center">90-0219158</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; text-align: center">(State or other jurisdiction of</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; text-align: center">(Commission File No.)</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; text-align: center">(IRS Employer</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; text-align: center">incorporation or organization)</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; text-align: center">Identification No.)</TD></TR>
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>Maranello, Watch House Green, Felsted,
Essex, CM6 3EF, United Kingdom</U></B></P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;(Address of principal executive offices)</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; text-align: center"><B><U>(403)
467-2356</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; text-align: center">(Registrant&rsquo;s
telephone number)</P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

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<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0in; text-indent: 0in; text-align: justify"><B>Item
4.01 Changes in Registrant's Certifying Accountant</B></P>
<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">First Corporation has replaced Madsen &amp; Associates CPA&rsquo;s,
Inc. as its independent registered public accounting firm, effective as of February 6, 2012, and has engaged RBSM LLP, Certified
Public Accountants, as its new independent registered public accounting firm as of and for the year ended September 30, 2012. As
described below, the change in independent registered public accounting firm is not the result of any disagreement with Madsen
&amp; Associates.</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">The reports of Madsen &amp; Associates on the Company's financial
statements as of and for the years ended September 30, 2011 and 2010 did not contain an adverse opinion or disclaimer of opinion
and was not qualified or modified as to uncertainty, audit scope, or accounting principles, except that each such report did contain
a &ldquo;going concern qualification&rdquo; which is an explanatory paragraph which noted that there was substantial doubt as to
First Corporation&rsquo;s ability to continue as a going concern as First Corporation has incurred net losses since inception and
existing uncertain conditions which it faces relative to its obtaining capital in the equity markets</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">First Corporation&rsquo;s sole director made the decision to
change independent accountants by written consent dated February 6, 2012.</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">During the period from October 31, 2009 through February 6,
2012, there were no (i) disagreements with Madsen &amp; Associates 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 Madsen &amp;
Associates, would have caused Madsen &amp; Associates to make reference to the subject matter of such disagreements in its reports
on the financial statements for such years or (ii) reportable events of the kind described in Item 304(a)(1)(v) of Regulation S-K.</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">First Corporation has requested that Madsen &amp; Associates
furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statement.
A copy of the letter from Madsen &amp; Associates is attached hereto as Exhibit 16 to this Form 8-K.</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">On February 6, 2012, we engaged RBSM LLP, Certified Public
Accountants, as our independent accountants for the year ending September 30, 2012. Our sole director made the decision to engage
RBSM LLP by written consent on February 6, 2012.</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">First Corporation has not consulted with RBSM LLP, during our
two most recent fiscal years or during any subsequent interim period prior to its appointment as our new accounting firm, regarding
either (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on our financial statements, and no written report or oral advice was provided to us that RBSM LLP
concluded was an important factor considered by First Corporation in reaching a decision as to the accounting, auditing or financial
reporting issue; or (ii) any matter that was either the subject of disagreement (as defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions) or a reportable event (within the meaning of Item 304(a)(1)(v) of Regulation S-K).</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0in; text-indent: 0in; text-align: justify"><BR
CLEAR="ALL"
STYLE="page-break-before: always"><B>Item 9.01 Financial Statements and Exhibits</B></P>

<P STYLE="margin: 0"></P>

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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; font-weight: bold; width: 3%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; font-weight: bold; width: 82%">&nbsp;</TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; font-weight: bold">Exhibits</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; font-weight: bold">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; font-weight: bold">&nbsp;</TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; font-weight: bold">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; font-weight: bold">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%">16</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 115%">Letter from Madsen &amp; Associates CPA&rsquo;s, Inc.</TD></TR>
</TABLE>
<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">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.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">February 13, 2012</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0"><B>First Corporation</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">/s/ Andrew Clarke&nbsp;</P>

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<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">Andrew Clarke, Chief Executive Officer</P>

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{"company-data": {"conformed-name": "FIRST CORP /CN/", "cik": "0001136463", "assigned-sic": "1400", "irs-number": "980219158", "state-of-incorporation": "CO", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-52724", "film-number": "12607353"}, "business-address": {"street1": "MARANELLO, WATCH HOUSE GREEN", "street2": "FELSTED", "city": "ESSEX", "state": "X0", "zip": "CM6 3EF", "phone": "403-461-7283"}, "mail-address": {"street1": "MARANELLO, WATCH HOUSE GREEN", "street2": "FELSTED", "city": "ESSEX", "state": "X0", "zip": "CM6 3EF"}}
UNITED STATES
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) February 6, 2012
--------------
FIRST CORPORATION
(Name of Small Business issuer in its charter)
COLORADO
0-52724
90-0219158
(State or other jurisdiction of
(Commission File No.)
(IRS Employer
incorporation or organization)
Identification No.)
Maranello, Watch House Green, Felsted,
Essex, CM6 3EF, United Kingdom
(Address of principal executive offices)
(403)
467-2356
(Registrant's
telephone number)
Item
4.01 Changes in Registrant's Certifying Accountant
First Corporation has replaced Madsen & Associates CPA's,
Inc. as its independent registered public accounting firm, effective as of February 6, 2012, and has engaged RBSM LLP, Certified
Public Accountants, as its new independent registered public accounting firm as of and for the year ended September 30, 2012. As
described below, the change in independent registered public accounting firm is not the result of any disagreement with Madsen
& Associates.
The reports of Madsen & Associates on the Company's financial
statements as of and for the years ended September 30, 2011 and 2010 did not contain an adverse opinion or disclaimer of opinion
and was not qualified or modified as to uncertainty, audit scope, or accounting principles, except that each such report did contain
a "going concern qualification" which is an explanatory paragraph which noted that there was substantial doubt as to
First Corporation's ability to continue as a going concern as First Corporation has incurred net losses since inception and
existing uncertain conditions which it faces relative to its obtaining capital in the equity markets
First Corporation's sole director made the decision to
change independent accountants by written consent dated February 6, 2012.
During the period from October 31, 2009 through February 6,
2012, there were no (i) disagreements with Madsen & Associates 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 Madsen &
Associates, would have caused Madsen & Associates to make reference to the subject matter of such disagreements in its reports
on the financial statements for such years or (ii) reportable events of the kind described in Item 304(a)(1)(v) of Regulation S-K.
First Corporation has requested that Madsen & Associates
furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statement.
A copy of the letter from Madsen & Associates is attached hereto as Exhibit 16 to this Form 8-K.
On February 6, 2012, we engaged RBSM LLP, Certified Public
Accountants, as our independent accountants for the year ending September 30, 2012. Our sole director made the decision to engage
RBSM LLP by written consent on February 6, 2012.
First Corporation has not consulted with RBSM LLP, during our
two most recent fiscal years or during any subsequent interim period prior to its appointment as our new accounting firm, regarding
either (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on our financial statements, and no written report or oral advice was provided to us that RBSM LLP
concluded was an important factor considered by First Corporation in reaching a decision as to the accounting, auditing or financial
reporting issue; or (ii) any matter that was either the subject of disagreement (as defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions) or a reportable event (within the meaning of Item 304(a)(1)(v) of Regulation S-K).
Item 9.01 Financial Statements and Exhibits
Exhibits
16
Letter from Madsen & Associates CPA's, Inc.
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.
February 13, 2012
First Corporation
/s/ Andrew Clarke
Andrew Clarke, Chief Executive Officer