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  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">WASHINGTON, D.C. 20549</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">FORM 8-K</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">CURRENT REPORT</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal 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: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of Earliest Event
  Reported): April 1, 2013</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">000-27763</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(Commission file number)</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">SITESTAR CORPORATION</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified
  in its charter)</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
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      <TD STYLE="width: 50%; text-align: center; line-height: 115%"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">NEVADA</FONT></TD>
      <TD STYLE="width: 50%; text-align: center; line-height: 115%"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">88-0397234</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; line-height: 115%"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">(State or other jurisdiction of</FONT></TD>
      <TD STYLE="text-align: center; line-height: 115%"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">(I.R.S. Employer Identification No.)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; line-height: 115%"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">incorporation or organization)</FONT></TD>
      <TD STYLE="line-height: 115%">&nbsp;</TD></TR>
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  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">7109 Timberlake Road</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">Lynchburg, VA 24502</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(Address of principal executive offices)
  (Zip Code)</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(434) 239-4272</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(Registrant's telephone number, including
  area code)</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">NOT APPLICABLE</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(Former name or former address, if changed
  since last report)</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0">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>
  
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          <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0">&uml;</P></TD>
      <TD STYLE="font: 12pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD></TR>
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      <TD STYLE="font: 12pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">&uml;</FONT></TD>
      <TD STYLE="font: 12pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></TD></TR>
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      <TD STYLE="font: 12pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></TD></TR>
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      <TD STYLE="font: 12pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">&uml;</FONT></TD>
      <TD STYLE="font: 12pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></TD></TR>
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  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0">Section 4 &#8211; Matters Related to Accountants and Financial
  Statements</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Item 4.0.2 Non Reliance on Previously
  Issued Financial Statements or a Related Audit Report or Completed Interim Review</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Item 4.02 disclosure below relates
  to the restatement of our financial statements for the year ended December 31, 2011 and each of the three quarters in the years
  ended December 31, 2011 and 2012. The Item 4.02 disclosure is as follows:</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
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  <TD STYLE="width: 15pt; text-align: right"><FONT STYLE="font-size: 12pt">(a)</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">During the audit of the Company&#8217;s financial statements
  for the year-ended December 31, 2012, Management of Sitestar Corporation was first advised by Santora CPA Group, the Company&#8217;s
  independent registered public accounting firm, that two potential errors existed:</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 35pt; text-align: right"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Errors in calculation of income tax related accounts
  including deferred tax assets, income taxes payable, and current and deferred tax expense balances. These errors were the result
  of using an inaccurate spreadsheet model to determine related account balances, as well as using inappropriate tax rates in the
  calculation.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">&nbsp;</P>
  
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  <TD STYLE="width: 35pt; text-align: right"><FONT STYLE="font-size: 12pt">(ii)</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Additionally, our independent auditors advised us to
  re-evaluate our historical and current practices with respect to recognition of deferred revenue and whether it is being properly
  recorded in accordance with generally accepted accounting principles in the United States (GAAP). Historically, deferred revenues
  were being adjusted through bad debt expense, rather than revenue. While this does not impact net income or earnings per share,
  it does have an impact on our gross margin.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Management performed a detailed reconciliation
  of income tax related accounts and the deferred income and related revenue and bad debt accounts for all tax years beginning in
  2011 in order to quantify the potential balance adjustments. The Company&#8217;s Management upon being advised by its Independent
  Auditor of the income tax calculation and revenue recognition issues promptly initiated and conducted its review where we identified
  a material weakness in our internal control over financial reporting.</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 1, 2013 management concluded
  that restating the consolidated financial statements for the year ended December 31, 2011 and each of the three quarters in the
  years ended December 31, 2011 and 2012 is required. The Company announces that its consolidated financial statements for the year
  ended December 31, 2011 and each of the three quarters in the years ended December 31, 2011 and 2012 issued prior to the filing
  of its Annual Report on Form 10-K for the year ended December 31, 2012, should not be relied upon henceforward.</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is restating for errors
  identified in its:</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
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  <TD STYLE="width: 15pt; text-align: right"><FONT STYLE="font-size: 12pt">(i)</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">Income tax related accounts including deferred tax assets,
  income taxes payable, and current and deferred income tax expense, and</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 63pt; text-align: justify">&nbsp;</P>
  
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  <TD STYLE="width: 15pt; text-align: right">(ii)</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">revenue accounts pertaining to changes in deferred revenue being reconciled through
  the company&#8217;s bad debt accounts instead of revenue. The effects of these</TD>
  </TR></TABLE>
  
  
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  <TD STYLE="width: 15pt; text-align: right"></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">restatements will be included in the Annual Report on Form 10-K for the fiscal year
  ended December 31, 2012 and the amended Quarterly 10-Q reports for the periods ended March 31, June 30, and September 30, 2012.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The correction of the errors noted in
  (i) above reduced 2011 annual net income by $213,000, and resulted in reductions of $344,000 and $65,000 to quarterly net income
  for the periods ended March 31, 2011 and June 30, 2011, respectively, and an increase of $122,000 to quarterly net income for the
  period ended September 30, 2011. The restatements also resulted in reductions of $45,000, $60,000, and $39,000 to quarterly net
  income for the periods ended March, 31, June 30, and September 30, 2012 respectively. The corrections noted in number (ii) above
  increased 2011 revenues and general expenses by $132,000. The effects of item (ii) were not material to the individual quarters
  presented.</P>
  
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  <P STYLE="font: 12pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">SIGNATURES</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">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: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0">Dated: April 1, 2013</P>
  
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      <TD STYLE="line-height: 115%">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="line-height: 115%"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">SITESTAR CORPORATION</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="line-height: 115%">&nbsp;</TD>
      <TD STYLE="line-height: 115%">&nbsp;</TD>
      <TD STYLE="line-height: 115%">&nbsp;</TD></TR>
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      <TD STYLE="width: 50%; line-height: 115%">&nbsp;</TD>
      <TD STYLE="width: 5%; line-height: 115%"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">By:</FONT></TD>
      <TD STYLE="width: 45%; border-bottom: black 1.5pt solid; line-height: 115%"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">/s/ Daniel Judd</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="line-height: 115%">&nbsp;</TD>
      <TD STYLE="line-height: 115%">&nbsp;</TD>
      <TD STYLE="line-height: 115%"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">Name: Daniel Judd</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="line-height: 115%">&nbsp;</TD>
      <TD STYLE="line-height: 115%">&nbsp;</TD>
      <TD STYLE="line-height: 115%"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">Title: CFO</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 12pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">&nbsp;</P>
  
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text: 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): April 1, 2013
  000-27763
  (Commission file number)
  SITESTAR CORPORATION
  (Exact name of registrant as specified
  in its charter)
  NEVADA
  88-0397234
  (State or other jurisdiction of
  (I.R.S. Employer Identification No.)
  incorporation or organization)
  7109 Timberlake Road
  Lynchburg, VA 24502
  (Address of principal executive offices)
  (Zip Code)
  (434) 239-4272
  (Registrant's telephone number, including
  area code)
  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:
  ¨
  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))
  -
  1
  -
  Section 4 – Matters Related to Accountants and Financial
  Statements
  Item 4.0.2 Non Reliance on Previously
  Issued Financial Statements or a Related Audit Report or Completed Interim Review
  The Item 4.02 disclosure below relates
  to the restatement of our financial statements for the year ended December 31, 2011 and each of the three quarters in the years
  ended December 31, 2011 and 2012. The Item 4.02 disclosure is as follows:
  (a)
  During the audit of the Company's financial statements
  for the year-ended December 31, 2012, Management of Sitestar Corporation was first advised by Santora CPA Group, the Company's
  independent registered public accounting firm, that two potential errors existed:
  (i)
  Errors in calculation of income tax related accounts
  including deferred tax assets, income taxes payable, and current and deferred tax expense balances. These errors were the result
  of using an inaccurate spreadsheet model to determine related account balances, as well as using inappropriate tax rates in the
  calculation.
  (ii)
  Additionally, our independent auditors advised us to
  re-evaluate our historical and current practices with respect to recognition of deferred revenue and whether it is being properly
  recorded in accordance with generally accepted accounting principles in the United States (GAAP). Historically, deferred revenues
  were being adjusted through bad debt expense, rather than revenue. While this does not impact net income or earnings per share,
  it does have an impact on our gross margin.
  Management performed a detailed reconciliation
  of income tax related accounts and the deferred income and related revenue and bad debt accounts for all tax years beginning in
  2011 in order to quantify the potential balance adjustments. The Company's Management upon being advised by its Independent
  Auditor of the income tax calculation and revenue recognition issues promptly initiated and conducted its review where we identified
  a material weakness in our internal control over financial reporting.
  On April 1, 2013 management concluded
  that restating the consolidated financial statements for the year ended December 31, 2011 and each of the three quarters in the
  years ended December 31, 2011 and 2012 is required. The Company announces that its consolidated financial statements for the year
  ended December 31, 2011 and each of the three quarters in the years ended December 31, 2011 and 2012 issued prior to the filing
  of its Annual Report on Form 10-K for the year ended December 31, 2012, should not be relied upon henceforward.
  The Company is restating for errors
  identified in its:
  (i)
  Income tax related accounts including deferred tax assets,
  income taxes payable, and current and deferred income tax expense, and
  (ii)
  revenue accounts pertaining to changes in deferred revenue being reconciled through
  the company's bad debt accounts instead of revenue. The effects of these
  -
  2
  -
  restatements will be included in the Annual Report on Form 10-K for the fiscal year
  ended December 31, 2012 and the amended Quarterly 10-Q reports for the periods ended March 31, June 30, and September 30, 2012.
  The correction of the errors noted in
  (i) above reduced 2011 annual net income by $213,000, and resulted in reductions of $344,000 and $65,000 to quarterly net income
  for the periods ended March 31, 2011 and June 30, 2011, respectively, and an increase of $122,000 to quarterly net income for the
  period ended September 30, 2011. The restatements also resulted in reductions of $45,000, $60,000, and $39,000 to quarterly net
  income for the periods ended March, 31, June 30, and September 30, 2012 respectively. The corrections noted in number (ii) above
  increased 2011 revenues and general expenses by $132,000. The effects of item (ii) were not material to the individual quarters
  presented.
  -
  3
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  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.
  Dated: April 1, 2013
  SITESTAR CORPORATION
  By:
  /s/ Daniel Judd
  Name: Daniel Judd
  Title: CFO
  -
  4
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