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<TITLE>Filed by Bowne Pure Compliance</TITLE>
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<P style="font-size: 14pt" align="center"><B>UNITED STATES<BR>
SECURITIES AND
EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

<P style="font-size: 18pt" align="center"><B>FORM 8-K</B>

<P style="font-size: 12pt" align="center"><B>CURRENT REPORT<BR>
Pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P style="font-size: 10pt" align="center"><B>Date of Report (Date of earliest
event reported): January 7, 2009</B>

<P style="font-size: 24pt" align="center"><B>SYNTROLEUM
CORPORATION<BR>
</B><FONT style="font-size: 10pt">(Exact name of registrant as
specified in its charter) </FONT>
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cellpadding="0" width="100%" border="0">

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  <TD width="32%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="33%">&nbsp;</TD>
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  <TD width="32%">&nbsp;</TD>
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 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>Delaware</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>0-21911</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>73-1565725</B></TD>
 </TR>
 <TR valign="top">
  <TD>(State or other Jurisdiction of Incorporation)</TD>
  <TD>&nbsp;</TD>
  <TD>(Commission File Number)</TD>
  <TD>&nbsp;</TD>
  <TD>(IRS Employer Identification No.)</TD>
 </TR>

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  <TD width="49%">&nbsp;</TD>
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  <TD width="49%">&nbsp;</TD>
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 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>5416 S. Yale Avenue, Suite
400<BR>
Tulsa, Oklahoma<BR>
</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>74135</B></TD>
 </TR>
 <TR valign="top">
  <TD>(Address of Principal Executive Offices)</TD>
  <TD>&nbsp;</TD>
  <TD>(Zip Code)</TD>
 </TR>

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<P style="font-size: 10pt" align="center">Registrant&#8217;s telephone number,
including area code: <B>(918) 592-7900</B>
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cellpadding="0" width="30%" border="0">

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  <TD style="border-bottom: #000000 1px solid" nowrap><B>Not
Applicable<BR>
</B></TD>
 </TR>
 <TR>
  <TD nowrap>(Former name or former address if changed since last report.)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="left">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:

<P style="font-size: 10pt" align="left"><FONT face="Wingdings">o</FONT> Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)<BR>
<BR>
<FONT face="Wingdings">o</FONT> Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>



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<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">1
</DIV>

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<P style="font-size: 10pt" align="left"><B>Item&nbsp;8.01 Other Events.</B>

<P style="font-size: 10pt" align="left">See press release script attached as
exhibit.

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>Item&nbsp;4.01 Changes in Registrant&#146;s Certifying Accountant.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">On January&nbsp;7, 2009, Tullius Taylor Sartain &#038; Sartain LLP, the prior independent registered public
accounting firm of Syntroleum Corporation (the &#147;Company&#148;), and Hogan &#038; Slovacek, P.C. merged their
operations to become HoganTaylor, LLP (&#147;Hogan Taylor&#148;). The respective employees, partners and
shareholders of the merged firms have become employees and partners of HoganTaylor which will
continue the practices of each of the merged firms. Consequently, Hogan Taylor has assumed the
role of the independent registered public accounting firm of the Company, subject to the approval
or ratification of the Company&#146;s audit committee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">As this is a combination of the two existing accounting firms and their respective practices, there
was no resignation of the predecessor firm. Also, as this is a newly created firm, there have been
no pre-engagement consultations or contacts with Hogan Taylor.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">During the period from March&nbsp;17, 2008 through January&nbsp;7, 2009, there were no disagreements with
Tullius Taylor Sartain &#038; Sartain LLP on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the
satisfaction of Tullius Taylor Sartain &#038; Sartain LLP would have caused it to make reference to such
disagreement in its report.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">The Company provided Hogan Taylor as the successor to Tullius Taylor Sartain &#038; Sartain LLP with a
copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange
Commission and requested that Hogan Taylor, as such successor, furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether it agrees with above statements
and, if it does not agree, the respects in which it does not agree. A copy of the letter, dated
January&nbsp;12, 2008 is filed as Exhibit&nbsp;99.2 (which is incorporated by reference herein) to this
Current Report on Form 8-K.
</DIV>


<P style="font-size: 10pt" align="left"><B>Item&nbsp;9.01 Financial Statements
and Exhibits.</B>

<P style="font-size: 10pt; text-indent: 4%"
align="left"><B>(c)&nbsp;Exhibits.</B>

<P style="font-size: 10pt; text-indent: 4%" align="left">The following exhibits
are filed herewith:

<P style="font-size: 10pt; text-indent: 4%" align="left">99.1 Dynamic Fuels
press release

<P style="font-size: 10pt; text-indent: 4%" align="left">99.2 Letter
to SEC regarding HoganTaylor, LLP

<P style="font-size: 10pt; text-indent: 4%" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">2
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<P style="font-size: 10pt" align="left"><B>&nbsp;</B>

<P style="font-size: 10pt" align="center"><B>SIGNATURES</B>

<P style="font-size: 10pt; margin-left: 1%" align="left">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 thereunto duly
authorized. &nbsp;

<P style="font-size: 10pt; margin-left: 45%" align="left">SYNTROLEUM CORPORATION

<P style="font-size: 10pt; margin-left: 1%" align="left">Date:
January&nbsp;13,
2009

<P style="font-size: 10pt; margin-left: 45%" align="left">By:<U> /s/ Karen L.
Gallagher&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
Karen
L. Gallagher<BR>
Senior Vice President, Principal Financial Officer<BR>


<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">3
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<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>EXHIBIT INDEX</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="87%">&nbsp;</TD>
</TR>

<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
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<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Dynamic Fuels
press release</TD>
</TR>


<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
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<TR valign="bottom" style="padding-top: 1px">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter
to SEC regarding HoganTaylor, LLP</TD>
</TR>


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<P align="center" style="font-size: 10pt">&nbsp;

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{"company-data": {"conformed-name": "SYNTROLEUM CORP", "cik": "0001029023", "assigned-sic": "1311", "irs-number": "731565725", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-21911", "film-number": "09522760"}, "business-address": {"street1": "5416 S. YALE", "street2": "SUITE 400", "city": "TULSA", "state": "OK", "zip": "74135", "phone": "9185927900"}, "mail-address": {"street1": "5416 S. YALE", "street2": "SUITE 400", "city": "TULSA", "state": "OK", "zip": "74135"}, "former-company": {"former-conformed-name": "SLH CORP", "date-changed": "19961213"}}
Filed by Bowne Pure Compliance
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): January 7, 2009
SYNTROLEUM
CORPORATION
(Exact name of registrant as
specified in its charter)
Delaware
0-21911
73-1565725
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
5416 S. Yale Avenue, Suite
400
Tulsa, Oklahoma
74135
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number,
including area code:
(918) 592-7900
Not
Applicable
(Former name or former address if changed 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:
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 8.01 Other Events.
See press release script attached as
exhibit.
Item 4.01 Changes in Registrant's Certifying Accountant.
On January 7, 2009, Tullius Taylor Sartain & Sartain LLP, the prior independent registered public
accounting firm of Syntroleum Corporation (the "Company"), and Hogan & Slovacek, P.C. merged their
operations to become HoganTaylor, LLP ("Hogan Taylor"). The respective employees, partners and
shareholders of the merged firms have become employees and partners of HoganTaylor which will
continue the practices of each of the merged firms. Consequently, Hogan Taylor has assumed the
role of the independent registered public accounting firm of the Company, subject to the approval
or ratification of the Company's audit committee.
As this is a combination of the two existing accounting firms and their respective practices, there
was no resignation of the predecessor firm. Also, as this is a newly created firm, there have been
no pre-engagement consultations or contacts with Hogan Taylor.
During the period from March 17, 2008 through January 7, 2009, there were no disagreements with
Tullius Taylor Sartain & Sartain LLP on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the
satisfaction of Tullius Taylor Sartain & Sartain LLP would have caused it to make reference to such
disagreement in its report.
The Company provided Hogan Taylor as the successor to Tullius Taylor Sartain & Sartain LLP with a
copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange
Commission and requested that Hogan Taylor, as such successor, furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether it agrees with above statements
and, if it does not agree, the respects in which it does not agree. A copy of the letter, dated
January 12, 2008 is filed as Exhibit 99.2 (which is incorporated by reference herein) to this
Current Report on Form 8-K.
Item 9.01 Financial Statements
and Exhibits.
(c) Exhibits.
The following exhibits
are filed herewith:
99.1 Dynamic Fuels
press release
99.2 Letter
to SEC regarding HoganTaylor, LLP
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 thereunto duly
authorized.
SYNTROLEUM CORPORATION
Date:
January 13,
2009
By:
/s/ Karen L.
Gallagher
Karen
L. Gallagher
Senior Vice President, Principal Financial Officer
EXHIBIT INDEX
Exhibit No.
Description
99.1
Dynamic Fuels
press release
99.2
Letter
to SEC regarding HoganTaylor, LLP