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  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white">8-K&nbsp;1&nbsp;v172757_8k.htm</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>
  
  <P STYLE="font: 10pt/normal 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-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">FORM 8-K</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">CURRENT REPORT</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/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: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of Earliest Event
  Reported): January 17, 2014</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">000-27763</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(Commission file number)</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">SITESTAR CORPORATION</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified
  in its charter)</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 50%; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">NEVADA</FONT></TD>
      <TD STYLE="width: 50%; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt 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: 10pt Times New Roman, Times, Serif">(State or other jurisdiction of</FONT></TD>
      <TD STYLE="text-align: center; line-height: 115%"><FONT STYLE="font: 10pt 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: 10pt Times New Roman, Times, Serif">incorporation or organization)</FONT></TD>
      <TD STYLE="line-height: 115%">&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">7109 Timberlake Road</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">Lynchburg, VA 24502</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(Address of principal executive offices)
  (Zip Code)</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(434) 239-4272</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(Registrant's telephone number, including
  area code)</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">NOT APPLICABLE</P>
  
  <P STYLE="font: 10pt/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: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/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 (see General Instruction
  A.2. below):</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Calibri, Helvetica, Sans-Serif">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 3%; line-height: 115%; font-size: 12pt"><FONT STYLE="font: 12pt Wingdings">o</FONT></TD>
      <TD STYLE="width: 97%; line-height: 115%; font-size: 11pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="line-height: 115%; font-size: 12pt"><FONT STYLE="font: 12pt Wingdings">o</FONT></TD>
      <TD STYLE="line-height: 115%; font-size: 11pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="line-height: 115%; font-size: 12pt"><FONT STYLE="font: 12pt Wingdings">o</FONT></TD>
      <TD STYLE="line-height: 115%; font-size: 11pt"><FONT STYLE="font: 10pt 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>
  <TR STYLE="vertical-align: top">
      <TD STYLE="line-height: 115%; font-size: 12pt"><FONT STYLE="font: 12pt Wingdings">o</FONT></TD>
      <TD STYLE="line-height: 115%; font-size: 11pt"><FONT STYLE="font: 10pt 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>
  </TABLE>
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  
  
  <HR SIZE="2" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: black">
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>ITEM 4.01 Changes in Registrant&rsquo;s Certifying Accountant</B></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">On January 17, 2014, Sitestar Corporation (the &ldquo;Company&rdquo;)
  was notified that the Company&rsquo;s independent registered public accounting firm Santora CPA Group (&ldquo;Santora&rdquo;) declined
  to stand for reelection as the independent registered public accounting firm of the Company.&nbsp;&nbsp;The resignation was accepted
  by the Company&rsquo;s Board of Directors.</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Santora CPA Group&rsquo;s reports on the financial statements
  of the Company for the years ended December 31, 2012 and 2011 did not contain any adverse opinion or a disclaimer of opinion, nor
  were they qualified or modified as to uncertainty, audit scope, or accounting principles.</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">In connection with the audits of the fiscal years ended December
  31, 2012 and 2011 and through January 17, 2014, there were (1) no disagreements with Santora 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 Santora would have caused Santora to make reference to the subject matter of the disagreement(s) in connection with its reports;</P>
  
  
  <!-- Field: Page; Sequence: 1 -->
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  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">and (2) one &ldquo;reportable event&rdquo; as such term is
  defined in Item 304(a)(1)(v) of Regulation S-K in that there were three material weaknesses in the internal control over financial
  reporting as disclosed in the Form 10-K for fiscal year ended December 31, 2012.&nbsp;&nbsp;There were no other &ldquo;reportable
  events.&rdquo;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">The Company has provided Santora with a copy of this Form
  8-K prior to its filing with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;), and has requested that Santora furnish
  a letter addressed to the SEC stating whether or not it agrees with the above statements and, if not, stating the respects in which
  it does not agree.&nbsp;&nbsp;A copy of such letter, dated January 22, 2014, indicating that Santora is in agreement with such
  disclosures, is filed as Exhibit 16.1 to this Form 8-K.</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">On January 21, 2014, the Company engaged Ciro E. Adams, CPA,
  LLC (&ldquo;Ciro Adams&rdquo;) as the Company&rsquo;s independent registered public accountant effective immediately.&nbsp;&nbsp;The
  engagement was approved by the Board.&nbsp;&nbsp;During the fiscal years ended December 31, 2012 and 2011 and through January 21,
  2014, the Company did not consult with Ciro Adams regarding (1) the application of accounting principles to a specified transaction,
  (2) the type of audit opinion that might be rendered on the Company&rsquo;s financial statements, (3) written or oral advice provided
  that would be an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting
  issue, or (4) any matter that was the subject of a disagreement between the Company and its predecessor auditor as described in
  Item 304(a)(1)(iv) or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>Item&nbsp;9.01&nbsp;&nbsp;Financial&nbsp;Statements and
  Exhibits</B></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">(d)&nbsp;&nbsp;&nbsp;&nbsp;Exhibits</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">The following Exhibit No. 16.1 is filed with this Current
  Report on Form 8-K:</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><A HREF="site8kex161.htm">Letter to the Securities and Exchange Commission from Santora CPA Group dated January 22, 2014.</A></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <HR SIZE="2" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: black">
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">SIGNATURES</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal 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; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Dated: January<FONT STYLE="color: red">&nbsp;</FONT>22, 2014</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="line-height: 115%">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">SITESTAR CORPORATION</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="line-height: 115%">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="line-height: 115%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 51%; line-height: 115%">&nbsp;</TD>
      <TD STYLE="width: 5%; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">By:</FONT></TD>
      <TD STYLE="width: 44%; border-bottom: black 1.5pt solid; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Daniel Judd</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD COLSPAN="2" STYLE="line-height: 115%">&nbsp;</TD>
      <TD STYLE="line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Name: Daniel Judd</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD COLSPAN="2" STYLE="line-height: 115%">&nbsp;</TD>
      <TD STYLE="line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Title: CFO</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  
  <HR SIZE="2" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: black">
  
  <P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">&nbsp;</P>
  
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "site8k012214.htm", "secsgml_size_bytes": 15342}]
metadata_filer: {"company-data": {"conformed-name": "SITESTAR CORP", "cik": "0001096934", "assigned-sic": "7374", "irs-number": "880397234", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-27763", "film-number": "14540050"}, "business-address": {"street1": "7109 TIMBERLAKE ROAD", "street2": "SUITE 201", "city": "LYNCHBURG", "state": "VA", "zip": "24502", "phone": "4342372657"}, "mail-address": {"street1": "7109 TIMBERLAKE ROAD", "street2": "SUITE 201", "city": "LYNCHBURG", "state": "VA", "zip": "24502"}}
text: 8-K 1 v172757_8k.htm
  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 17, 2014
  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 (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
  On January 17, 2014, Sitestar Corporation (the "Company")
  was notified that the Company's independent registered public accounting firm Santora CPA Group ("Santora") declined
  to stand for reelection as the independent registered public accounting firm of the Company.  The resignation was accepted
  by the Company's Board of Directors.
  Santora CPA Group's reports on the financial statements
  of the Company for the years ended December 31, 2012 and 2011 did not contain any adverse opinion or a disclaimer of opinion, nor
  were they qualified or modified as to uncertainty, audit scope, or accounting principles.
  In connection with the audits of the fiscal years ended December
  31, 2012 and 2011 and through January 17, 2014, there were (1) no disagreements with Santora 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 Santora would have caused Santora to make reference to the subject matter of the disagreement(s) in connection with its reports;
  and (2) one "reportable event" as such term is
  defined in Item 304(a)(1)(v) of Regulation S-K in that there were three material weaknesses in the internal control over financial
  reporting as disclosed in the Form 10-K for fiscal year ended December 31, 2012.  There were no other "reportable
  events."
  The Company has provided Santora with a copy of this Form
  8-K prior to its filing with the Securities and Exchange Commission (the "SEC"), and has requested that Santora furnish
  a letter addressed to the SEC stating whether or not it agrees with the above statements and, if not, stating the respects in which
  it does not agree.  A copy of such letter, dated January 22, 2014, indicating that Santora is in agreement with such
  disclosures, is filed as Exhibit 16.1 to this Form 8-K.
  On January 21, 2014, the Company engaged Ciro E. Adams, CPA,
  LLC ("Ciro Adams") as the Company's independent registered public accountant effective immediately.  The
  engagement was approved by the Board.  During the fiscal years ended December 31, 2012 and 2011 and through January 21,
  2014, the Company did not consult with Ciro Adams regarding (1) the application of accounting principles to a specified transaction,
  (2) the type of audit opinion that might be rendered on the Company's financial statements, (3) written or oral advice provided
  that would be an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting
  issue, or (4) any matter that was the subject of a disagreement between the Company and its predecessor auditor as described in
  Item 304(a)(1)(iv) or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.
  Item 9.01  Financial Statements and
  Exhibits
  (d)    Exhibits
  The following Exhibit No. 16.1 is filed with this Current
  Report on Form 8-K:
  Letter to the Securities and Exchange Commission from Santora CPA Group dated January 22, 2014.
  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: January
  22, 2014
  SITESTAR CORPORATION
  By:
  /s/ Daniel Judd
  Name: Daniel Judd
  Title: CFO